When is it acceptable to make fun of religion, and when does it become disrespectful? On January 7, 2015, the headquarters of the French satirical news paper Charlie Hebdo was subjected to a terrorist attack that claimed the lives of 12 staff members, due to the publishing of caricatures picturing the prophet Muhammed. The reactions that followed the attack circled around two perspectives; the importance of freedom of expression and the obligation to show respect for certain institutions and traditions in society. How come the caricatures can elicit such completely different reactions? This is the question that this thesis uses as a starting point for the examination of the subject caricatures and satire.

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

ABSTRACTTo be a incarcerated parent and separated from your children can awake difficult thoughts and feelings of being powerless and burdened with debt. When it gives possibilities to maintain connections between the parent and child it can make a feeling of belonging and security. Children and families have long struggled with the difficulties created when a parent goes to prison. The aim with this essay has been to look into how fathers in prison, professionals from correctional institutions and social workers experiences of the connections between children and their incarcerated fathers. We reached our aim through interviews with fathers who had been incarcerated, professionals from correctional institutions, social workers and by literature studies.

Bankruptcy is a problem for the society in form of high costs for including suppliers, customers, employees, investors, banks, insurance companies etc. The purpose of this study is to confirm or dismiss a bankruptcy prediction model that has been developed in a previous Swedish study, in order to predict bankruptcy with help of specific key figures. The model has only been tested in a larger perspective where the population consisted of all small firms in Sweden, in this study the model´s reliability is tested by that it instead been applied to a minor perspective, where the population only includes Stockholm. With a quantitative approach of 12 different key figures from a total of 60 Swedish smaller registered companies in Stockholm between the years 2005-2007, has been studied. The companies are divided into two groups, companies with good financial health and companies that have ended up in bankruptcy.The results shows that the model is applicable in a smaller population, but some of the key figures do not generate essential or any type of information about bankruptcy, but the majority of the key figures in the model did.

The aim of this study is to understand and describe school staff´s view on the legal obligation to report child maltreatment. With this approach I will get a better understanding how child maltreatment can be caught up in the Swedish community. Previous research shows that school is one of the authorities who report most children to social services. Previous research indicates that cooperation between school and social services reduces the time of the investigations, and gives a better understanding of what is to be reported. The result shows that a functional cooperation between school staff´s as well as between school and social services is important for children to be caught up in the community.

The U.S. came close to hit their debt ceiling and had some severe trouble getting a federal budget in order in the fall 2013, which raised a global news echo around the world. The purpose of this study is to look at of how the Swedish newspapers framed this specific event; we wanted to find the dominated similarities and differences in the different articles as well as see if our domestic perspective appeared in the frames. In order to come to a conclusion we first read all the material published between the dates of the 2th to the 17th of October in our chosen newspapers, we then did a mapping schedule and sorted through the articles, two of our main sorting points were ?the dominating framing? and ?the dominating operator? in each and every article.

This thesis investigates the 200 year old phenomena of savings banks and if they increase the economic growth (GDP) in the local region they act in. That is being done by testing three hypotheses; the savings banks increase the attractiveness of the region they act in; the savings banks increase the entrepreneurship in the region they act in; and the savings banks increase the economic growth in region they act in. This quantitative cross-sectional study with data from the year 2010, finds that the savings banks increase the attractiveness of the local region, most likely through the efforts and financials they put into different local projects. A positive result is also found for increased entrepreneurship in the regions that have a local savings bank. The result is explained by the savings banks relationship lending, which increase the likeliness for a company to get the credit they need to start and develop.

The agricultural sector is characterized by larger crop farms and more extensive livestockproduction. The efficiency improvement is partly a result from a stronger competition in theglobal market. The agricultural products need to be produced at a lower cost than competitorsin order to survive as a farmer. The solution is larger firms that benefit from economies ofscale. This brings large investments that create a greater need for leverage and closer relationto the credit agency.

In this essay, we examine the new form of loan which is called ?SMS-loans? which is in understanding terms ? ?text message loans?. This was established in Sweden in 2006. Income-loans are fast loans taken during a short period, usually up to 30 days. Costs which are additional to the loan are interest and fees.

Syfte: Syftet med uppsatsen är att analysera aktieindexobligationer samt att öka förståelsen för detta värdepapper. Metod: Inledningsvis söktes mycket information från bankerna i form av prospekt. Detta utökades senare till att även vara avkastningen som berörda värdepapper haft. För att kunna utvärdera huruvida bankernas produkter är konkurrenskraftiga har två angreppssätt används. Det första en konstruerad aktieindexobligation med värdepapper som finns att köpa på marknaden.

There are many different forms of financing for small businesses and two common financing options mentioned in the study, bank loans and Venture Capital.Venture Capital is a form of risk capital financing, investing in unlisted stock market. The feature of the arrangement is that those people are trying to find companies that can offer unique, attractive and in demand products on a strong growing market. Since VC-firms are taking a big risk in cooperation with the investment, the VC-company strong demands while assessments are made on the company will generate a return in the future.Bank loans are the most common form of financing for companies in the market. Requirements and assessment under the law is hard especially for small businesses because financing entails high risks. Banks require that the liquidity management in the enterprise should be stable because the bank's main objective is to repayment of debt and the interest payable on the capital.The purpose of this study is to examine the requirements and assessments VC-firms and banks make use of the financing of small businesses. .

People in refuge face states with a dilemma. This dilemma consists of a wish (or obligation) to help those who need a refuge, and at the same time consider domestic issues such as financial costs and security problems. Thus, there are two perspectives which are important to consider when refugee policies are made. The aim of this paper is to see which perspective the EU had when making their migration policies. The question asked is: which perspective is behind the making of European refugee policy?The theories realism and idealism are used to describe the conflicts in the making of European refugee policies.

This reports purpose is to give a general view on how to handle information collectedthrough photogrammetry and laser scanning with the help of UAS. The report ismade in collaboration with WSP Group and will briefly describe howphotogrammetry and laser scanning, also known as Lidar, works and how those areused in the construction business today. Then the focus will be on how gathered datais handled today, how outsourcing of data should be approached and if there are anyconsequences if data is handled in the wrong way. Interviews have been made with allparts in the UAS business. That includes authorities as Transporstyrelsen,Försvarsmakten.

In order for companies to be competetive on the market, there?s a need of capital. If a company is in a need of capital to make major investments and isn?t able to prioritize internal funding, the priority will be external financing with safe securities; loans. How companies should prioritize the allocation between equity and debt, which together form value, leads us to the subject of capital structure.

The aim of this thesis is to describe the development of profitability and capital structure in Swedish quoted companies during the period of 1990 to 2004. Further, the aim is to determine the relationship between profitability and leverage in order to conclude whether the choice of capital structure supports the pecking order theory or the trade-off theory of capital structure. The findings show that return on assets fluctuates between 3 and 11 percent and that return on equity fluctuates between 3 and 22 percent during the period. Further, the leverage and the cost of debt have decreased. This indicates lowered financial risk in Swedish quoted companies in the period between 1990 and 2004.