Denna studie syftade till att undersöka elitidrottares anknytning till arbete under och efter avslutad idrottskarriär - och deras psykiska välbefinnande och anpassning kring avslutet på karriären. Studien var avgränsad till sporten bandy och gjord i en svensk småstad där bandy är den största på orten. Studien gjordes med intervjuer, antingen ansikte mot ansikte eller per telefon. Resultatet visade att samtliga upplevde att de hade haft stor hjälp av sin organisation/klubb att hitta jobb, och hade jobbat större delen under sina aktiva idrottskarriärer. Samtliga hade heltidsanställningar när intervjuerna gjordes.

Corporate Social Responsibility has been defined as the responsibility towards stakeholders and the society in whole and the expression was founded in the 1950´s. Reporting in corporate social responsibility has been termed corporate social disclosure and has been divided into three areas: environment, ethics and human resources. The aim of this study is to explain variations in corporate social disclosure and the different media used by corporations to communicate these disclosures. A survey was conducted, which included all Swedish corporations listed on the Stockholm Stock Exchange, and all public-owned corporations. The results show that corporate characteristics such as size, industry and profitability can explain some of the variation in social disclosures and also have an effect on the extent and variation of the media used.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

During recent years, financial innovation has given rise to numerous structured investment opportunities aimed towards the general public. These have enabled private investors to engage in high-risk investments offering as much as 400 per cent leverage while oftentimes not fully having grasped the risk involved. The issuers of these securities have been criticized for using advertising of a too aggressive and misleading nature.By presenting 819 potential investors with two different investment opportunities yielding the same return over a six day period, we have aimed to assess whether the inclination of being affected by judegmental heuristics varies with factors such as knowledge, overall attitude towards the asset class, risk appetite and experience from previous investments.We have observed that investors' perception of the attractiveness of an investment can be distorted by altering the information presented to the investor. However, our findings show that this tendency decreases with an increased level of knowledge, experience and risk appetite..

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

Studiens syfte är att studera utbytesstudenters rumsliga relation till fem utvalda besöksattraktioner med tyngdvikt på vad för sorts tankar, känslor, värderingar och mening som dessa genererar. Vi har genomfört sex stycken kvalitativa enskilda intervjuer samt en fokusgruppintervju med utbytesstudenter, där fotografier på fem uppvisade besöksattraktioner i Stockholm har presenteras. Dessa besöksattraktioner var Stadshuset, Ericsson Globe/Skyview, Kungliga Slottet, Vasamuseet samt Gröna Lund. Våra underliggande frågeställningar har behandlat besöksattraktionernas fysiska utformning, vad dessa representerar samt vad utbytesstudenterna finner om dess geografiska placering i förhållande till hur staden är utformad. Den teoretiska genomgången behandlar platsens och rummets dimensioner samt semiotik.

Previous research has suggested that there is a strong and positive relationship between being an entrepreneur and possessing a high degree of subjective well-being as well as job satisfaction. The big five personality traits have also been argued to be significantly related to both subjective well-being and job satisfaction. Little is however known if personality affects entrepreneurs and regular employees differently. In this paper the impact of personality traits on the cognitive part of subjective well-being as well as job satisfaction are investigated separately among entrepreneurs and regular employees. This is done through OLS-regressions using a Swedish nationally representative survey Employment, Material Resources, and Political Preferences (EMRAPP), where entrepreneurs were oversampled in order to be able to compare entrepreneurs (N = 2483) and regular employees (N = 2642).

Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

The aim of this Master?s thesis is to study the information needs of the homeless. The main focus is to investigate what kind of information needs that are to be found among the homeless and also how information is exchanged and shared by the group. Another aspect of our study includes the sources that are used to fulfil these information needs. The homeless use of the library, as one of these sources, is also examined.

The aim of this study was to examine how individuals with disability pension reason about a return to work. Action theory, as presented by Berglind, was used as theoretical approach. Qualitative interviews were conducted with five individuals who have disability pension due to mental illness. The respondents describe how they weigh benefits and disadvantages against each other. The main reason for a return to work is economical.

During the study's first stage we noticed that the Swedish term ? utanförskap? was constructed for political purposes, the term?s ambiguity what was first raised our interest. Therefore the aims of this study was to examine how social workers at the social welfare office and the labor market related project Framtid Kronoberg  as well as politicians within the administration of Arbete & Välfärd (Work & Welfare) relates to utanförskap as a social phenomenon. The study?s second aim was to examine how the aforementioned persons consider utanförskap to be counteracted among young adults.

I den här uppsatsen har jag undersökt hur pass-through effekten har förändrats i svenska importpriser på aggregerad nivå och i sju olika industrier. Pass-through effekten definieras som den procentuella förändringen i ett pris som kan härledas till en enprocentig växelkursförändring. Jag har använt rullande regressioner på två olika modeller för att estimera förändringar över tidsperioden 1980 ? 2003. Resultaten visar en nedgång i pass-through effekten i flertalet industrier både på kort och lång sikt.

Anonymous job applications as a method to further diversity on the labour market is widely discussed. The method aims to promote an equal selection procedure, where the employer can only judge on merits and experience. We are with this study on the other hand interested in seeing how this specific method of employment has been implemented. We have chosen to perform a small qualitative case study, of a limited attempt of this method in the government administration of Kortedala, a district in Gothenburg.Our intrests are to see whether we can, while studying a specific implementation procedure, show that any implementation problems have occurred. Furthermore explaining it by applying our implementation theory, that consists of Lennart Lundquists three criterias for explaining implementation problems experienced from the appliers' standpoint.