The purpose of this study is to describe and analyze a group of participants (social workers, contact families and the young adults who had been given a contact family as children) and monitor their experience of the intervention contact family and its goals, contents and design. We also wanted to look into what goals and guidelines are available regarding the interventions design and contents. We also looked into parts of the intervention which the participants found most useful for them individually. The method we used in our study was qualitative interviews. We compared and analyzed our results to research made on the subject and the theoretical frame.

This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing representatives at real estate and external valuation companies. The study shows that there is a need for assessments in the valuation process and that real estate companies have room for their own interpretations. The conclusion is that determining fair value is an estimate, not a fact.

Objective: The objective is to examine if long terms of payment are created because of a perceived zero-sum game in the cash-to-cash cycles between companies. The study will also examine if dependence effects the dependent companies Cash-to-Cash-cycle because of long terms of payment. Scientific method: The study uses a qualitative and a quantitative method, where primary data is collected from semi-structured interviews. Additional primary data is collected from an unstructured interview with an expert in the field of which is examined. Additional data has been collected from the studied companies? annual reports.Theoretical references: The primary theory has been Game theory, where the researchers have used this theory to analyze the behaviors of the companies.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

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.

On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

Fokus på hållbarhet i företag ökat kraftigt på senare år. Ett resultat av denna hållbarhetsutveckling är GRI (Global Reporting Initiative), en organisation som utvecklar ramverk och ger vägledning för innehållet i företagens hållbarhetsredovisningar. Svenska Regeringen på initiativ av Maud Olofsson var först i världen med att kräva att alla svenska statliga företag, från och med räkenskapsåret 2008, ska upprätta en externt granskad hållbarhetsredovisning i enighet med GRI:s riktlinjer G3.  Den här studien syftar till att undersöka hur de svenska statliga företagen har påverkats av regeringens nya krav. Studien innefattar en undersökning av sju statliga företag som idag redovisar hållbarhet i enighet med GRI:s riktlinjer. En kvalitativ fallstudie har använts för undersökningen. Efter intervjuer med företagen kan det fastslås att det nya regeringskravet till viss del är en kostsam process.

Background and discussion of the problem: In the staffing company business a unique situation exists because of the three part relation between the staffing company, the users of the staffing companies? services, and the consultants employed by the staffing company. To over bridge the conflicting objectives of the staffing company and the consultant incentive systems are designed. Research question: What effects on the consultants? effort direction do the staffing managers expect of the formal or informal incentive system? Method: The authors have found that a suitable method for the thesis is a survey study.

The purpose of this Masters thesis was to examine women printers conditions in Sweden from 1483 to 1883. Women printers usually inherited their printing businesses from their husbands. We wanted to examine the circumstances surrounding women printers, how they managed to keep their companies and for how long. Of these 108 women we also wanted to focus on one in particular, Mrs Fougt. Mrs Fougts ownership of Kongl.

The Swedish pharmacy market will be re-regulated in July 2009 which will present private actors with an opportunity to enter the market. Several risks and uncertainties are associated with such an entry. The purpose of this thesis is to increase the understanding of identification and management of risks and uncertainties associated with entering the Swedish pharmacy market. We also intend to investigate similarities and differences in risk identification and risk management as well as create an understanding of the underlying reasons for these similarities and differences. Three companies interested in entering the market have been interviewed and the interviews were conducted with an open approach to avoid influencing the companies? answers.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Real estate is defined as ground, which is divided into property. Ground means every part of the surface, which is situated within the country. There is no legal definition of property to be found. Property is usually explained as every unit, which legally should be registered in the register of landed properties. To constitute a property the property must permanently be suited for its purpose.

Background: A majority of strategic alliances do not create value for the participants. One of the main reasons for the high failure rate is an inadequate process for partner selection. If the correct partner is not selected, it can have serious effects on the management of the partnership. This is a serious problem since failed alliances usually are very expensive for the involved companies. Purpose: The purpose of this thesis is to investigate which theoretical factors are important when selecting a partner for a strategic alliance.

We are living in network society, where information and communication together with the technical development stands in the centre. Characteristic for network society is quick changes, new meaning of time and space, convergence and new possibilities of communication. Network society contains new technical developments, several with thepurpose to improve the possibilities of communication between human beings, which in some ways creates new social demands and expectations. In this study, I focus on the Internet, which is an important channel for the information, communication and marketing in network society. As whole network society, the Internet is constantly developing.This study, implemented with qualitative interviews, has the purpose to give new, deep and interesting knowledge about business to business companies? communication and marketing on the Internet.

The number of silvicultural contractors has significantly increased in the last decades, and among its main clients are the forest companies. The purpose with this study was to describe the contractors that worked with planting in Norrbotten and Västerbotten in 2009 for Holmen Skog, Norra Skogsägarna, SCA Skog and Sveaskog and also examine if there was any correlation between the contractors? competence and the quality in the planting they achieved. A survey was made among 47 contractors with a questionnaire who performed planting for the forestry companies in 2009. 27 contractors answered the questionnaire and 4 representatives of these contracting companies took part in an extensive interview.