Financial exploitation of children worldwide is a global problem, causing consequences for both the national economy and labor market, as well as the working child who is deprived of its rights of education and normal development. Pakistan has several national laws in order to work against and to regulate the existence of child labour. Another important mechanism to fight the financial exploitation of the children is the UN Convention on the Rights of the Child. This Convention was ratified by Pakistan in 1990. As a result, new national laws have been admitted, already existing laws have been amended, educational projects have been established and the common knowledge on the problems regarding the subject have attracted a lot of attention.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

To be able to maintain an adequate ITservice for various users and needs,more municipalities are looking at thepossibility for mergers of local ITdepartments. One solution for mergingmultiple services/functions and creatingsynergy opportunities is called SharedService Center (SSC). The concept of SSCis that the administrative serviceitself becomes a core activity withinthe organization. The aim of this thesisis to provide municipalities who areconsidering a merging of their local ITdepartments with recommendations on howto design the Shared IT Service Center.Recommendations are outlined based on ananalysis of IT-management literature,reports and by conducting a study onthree ongoing collaborations.The conclusions drawn from the studysuggest guidelines for the design of aShared IT Service Center formunicipalities. These are as following:Create a vision associated with aspecific and structured target state.Identify needs for different targetgroups in municipalities and set acommon standard.Create a clear and practical model/SLAappearance of the cooperation andagreement.Ensure the individual municipalitiescommissioning skills in order to notlose it in the context of a common IToperation.Find an organization that is democraticfor member municipalities andfacilitates long-term partnership.Specify the operation and maintenance sothat it can be regulated and controlledEstablish a common help desk.Establish a common standard andconsolidated infrastructure before theintroduction of a common technology platform..

The purpose of this study is to ? through a discourse analysis ? examine how the parliamentary committee ? Ansvarskommittén ? legitimizes the need for merging administrative regions. The committee?s investigation is what underlies the present debate on regionalisation and the merging of regions in Sweden. To carry out this discourse analysis, I have used ?What?s the problem represented to be??, by Carol Lee Bacchi as an analytical framework.

This study highlights the structures and networks thatexist among financial analysts on the Swedish financial market. The study isbased on nine semi-structured interviews with buy- and sell-side analysts, anindependent analyst and an Investor Relations Manager.The theoretical framework of the study is based on acombination of the research fields Behavioral Finance and Social Studies ofFinance. These two research fields have proven to be a good basis for thequalitative approach used in the analysis. The study is divided into four thematic areas: Fundamentals / Psychology, Independence and consensus, Ranking and Social network.The results show that there are a large number offactors, structures and interpersonal relationships that affect how analystsmake their decisions and conduct their analysis. Among other things, theinterdependence between analysts and their counterparts prohibits the movetowards a more clear system for compensation.

This qualitative study examines the participation that older people have in their own home care by exploring experiences of care workers. We will investigate to see if there are limitations due to financial implications in the sector. Modern day care of the elderly in Sweden is facing increasing pressures to both show cost savings whilst maintaining the same levels of service within the community. It is becoming more essential for older people to participate in their own care for the sake of their health and well-being. The method that we used for data collection was qualitative interviews.

 Date                   May 28, 2009Level                  Bachelor thesis in Business Administration/Information TechnologyAuthors             Jennie Andersson, Niklas Fridell, Visar HoxhaTutor                  Marie MörndalDepartment    HSTTitle                    ERP-solutions in small to medium sized enterprises ? possibilities and problemsSummary          ERP-solutions have penetrated the market for SME: s, offering the same advantages larger enterprises have enjoyed for years. For a significantly cheaper price, SME: s can nowadays acquire ERP-solutions and become more effective and increase their profit.  The authors have examined five SME: s in both the production and service company segment and have come to the conclusion that an ERP-solution would indeed benefit these companies in many levels but also induce certain obstacles the examined companies must overcome, both financial and organizational.Purpose            The purpose of this thesis is to examine if and how SME: s can become more efficient and developed and increase their profit by implementing an ERP-solution. Further, the purpose is to discuss which conditions that exists for the examined SME: s in order to implement an ERP-solution.Method            The thesis consists of a qualitative research where the authors have interviewed either the owner or employees at management level by using semi-structured interviews.

This study is about conception in the evaluation of financial assistance within the social services. The aim of this study is to describe and understand how social workers reason about variation, conception and local norms and its significance in the evaluation process. To reach this purpose we have conducted semi-structured interviews with eight social workers in which different themes were discussed and reasoned about. In order to understand and analyze our results we have studied/used the knowledge about tacit knowledge and street-level bureaucracy. Our results showed, as previous research states, that social workers do have conceptions about clients.

 The luxury market has steadily grown from the industrial revolution and onwards. Changes in society, trends and the increased living standards has enabled more people to consume luxury goods.The world is going through a major economic crisis at the moment. Studies shows that companies that have focused on added value rather than lowering prices has survived past financial crisis. It is also obvious that companies act very different during times of crisis. Adding to the problem is trends that point to a more careful consumption and environmental awareness.

This is an examination of how interdependence affects the behaviour of politicians and their ability to govern the way they want to. I analyze the memoirs of two Swedish prime ministers, Tage Erlander and Ingvar Carlsson to explore their experiences. I focus on how the increasing interdependence affects the politicians with regards to security, welfare, and financial policies. Sweden had a special position between Soviet and NATO during the cold war. This meant Sweden gave priority to it's neutrality policy during the cold war, compared to increased trade cooperation.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

Begreppen ha?llbarhet och CSR, corporate social responsibility, ses ba?da som ett sa?tt fo?r ett fo?retag att ta socialt ansvar fo?r samha?llet och samtidigt minimera risker fo?r ova?ntade ha?ndelser. Bankernas roll i att bidra till en ha?llbar utveckling a?r betydande pa? grund av sin fo?rmedlande roll i ekonomin. Bankerna har en stor inverkan pa? den ekonomiska utvecklingen i va?rlden.

Bakgrund: För att avgöra huruvida aktieanalytiker som grupp betraktat tillför värde för investerare måste frågan ställas om det är lönsamt att följa analytikernas konsensusrekommendationer. Ett problem med att följa dessa är att rekommendationerna som utgör konsensus kan förbli oförändrade under långa perioder vilket innebär att de vanligtvis blir mindre informativa med tiden. Studier som istället utvärderar värdet av reviderade rekommendationer har visat att det kan vara mer lönsamt att följa analytiker när de ändrar uppfattning om en aktie.Syfte: Syftet med studien är att utvärdera revideringar av aktieanalytikers rekommendationer på den nordiska marknaden och att analysera investeringsstrategier baserade på dessa som tar hänsyn till transaktionskostnaders inverkan på avkastningen.Genomförande: De reviderade rekommendationerna har utvärderats kvantitativt med data från Inquiry Financial för perioden 2006 ? 2009. Vi konstruerar sex portföljer för varje studerad marknad, där de olika portföljerna består av upp- respektive nedgraderade aktier med olika innehavsperioder för att testa huruvida revideringarna kan sägas vara informativa.Resultat: Resultaten visar att reviderade rekommendationer är informativa på flera av de studerade marknaderna, där aktiekurser fortsätter att stiga för uppgraderingar och sjunka för nedgraderingar flera månader efter att revideringen har skett.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.