This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.

This thesis investigates the underlying factors behind sexual risk-taking and non-risk-taking behavior with regard to Sexual Reproductive Health (SRH) among adolescents in Lusaka, Zambia. The Qualitative Approach was used for data collection and analysis and using the theory of Social Construction, the author explains how different contexts and aspects in the Zambian Society, that is Traditional, Socio-economic, Political, etc., influence the sexuality or sexual behavior of young people in Zambia. Hermeneutics was used to interpret the meanings in the texts/transcripts acquired through data collection and from the author?s knowledge and understanding of the Zambian historical and cultural contexts within which the participants of the research were constructed. Max Weber?s Ideal Type concept was also used to explain that each young individual?s sexual behavior is uniquely constructed by societal aspects.

Background: 2009 it has occurred a crisis in some of the member states of the European Union: Spain, Portugal, Italy, Ireland and Greece. Despite, some major banks in the world had begun to recover from the financial crisis that occurred from 2007 until 2009, there were still banks who found it difficult to survive. Greece is one of the countries that suffered from the financial crisis. The high budget deficit and the unsustainable debt are underlying the crisis.Banks as financial intermediaries have important function in a nation?s economy.

The purpose of this thesis is to investigate the ways in which emotion regulation and mood affects risk taking when it comes to decision making competence. Emotion regulation is an essential part of the attachment process, the development of an autonomous self and functional stress coping systems. Research indicates that there is a relation between a distorted emotion regulation and some psychological disorders like depression, PTSD, anxiety disorders and borderline (or instable emotional personality disorder). There is a definite need to analyze the relation between emotion regulation and decision making competence since it is relatively unexplored. A digital questionnaire was distributed amongst the participants.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The purpose of this thesis is to investigate the ways in which emotion regulation and mood affects risk taking when it comes to decision making competence. Emotion regulation is an essential part of the attachment process, the development of an autonomous self and functional stress coping systems. Research indicates that there is a relation between a distorted emotion regulation and some psychological disorders like depression, PTSD, anxiety disorders and borderline (or instable emotional personality disorder). There is a definite need to analyze the relation between emotion regulation and decision making competence since it is relatively unexplored. A digital questionnaire was distributed amongst the participants.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

Background: Previous studies focused on customer loyalty and customer satisfaction. But no studies focused on the interaction between the financial advisor and their client. Therefore we have chosen to focus on this knowledge gap.Purpose: The purpose of this thesis is to illustrate how the interaction between financial advisors and customers affect financial advisory in investment decision making.Method: The thesis philosophy was positivistic because patterns were found with help of a survey. Furthermore is the paper quantitative since the thesis is measurable and it try to explain the interaction between the financial advisors and the clients demographic characteristics and how it influence the financial advice Conclusion: The theories thin-slicing and similarity attraction paradigm may not apply to the interaction between financial advisor and client..

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).