Syftet med denna uppsats är att skapa förståelse för, varför företag väljer att outsourca sin ekonomifunktion utomlands, samt identifiera eventuella oförutsedda kostnader. För att illustrera detta genomförs en fallstudie på företaget Dell. Våra data har vi inhämtat genom en kvalitativ undersökning i form av en fallstudie på företaget Dell. Vi har valt att genomföra en längre intervju med två nyckelpersoner på det svenska kontoret i Solna. I teoriavsnittet presenteras litteratur och artiklar om vad outsourcing är och innebär samt forskningsartiklar gjorda om varför företag outsourcar sin ekonomifunktion och vad de önskar uppnå.

Title: The life is too soft to accord in to tariffs: an essay about youth and families with children who are recipients of economic support, their experience of their financial situation and the reception towards the social welfare.Author: Ana Becovic & Kerstin Olsson         Supervisor: Erik WesserInstitution: Humanvetenskapliga institutionen, Högskolan i KalmarType of Essay: Degree project, 15 ECTS                     Date: December 2008The aim for our study has been to examine how youth and families who are recipients of economic support on long term basis experience their contact with social welfare. The starting point for the question at issue has been the client's experience of their financial situation the reception and expectations towards the social welfare.In our B-level study we carried out qualitative interviews with social welfare officers to find out how they applied the "child perspective" in granting financial support and to what extent they felt that they succeeded in meeting the need of the client. The conclusion was that there is still room for improvement in this field and particularly a wish to focus more on the child's situation and development. The officers told us that they tried to pay closer attention to the child's situation through asking about the children and by visiting the families at home.They expressed awareness of the importance to a child's well being the financial situation of their family. They also expressed the need for the child to be able to take part in leisure time activities and having an active social life.In this study our research method is based on qualitative interviews.

Bakgrund: Hastighetsöverträdelser på de svenska vägarna är ett underskattat problem som i hög grad påverkar folkhälsan. Fortkörning är idag ett socialt accepterat fenomen. Samhället premierar snabbhet och effektivitet, vi vill hinna med så mycket som möjligt på kortast möjliga tid, både privat och i arbetet. Det finns en belöning i att köra för fort. Attityden verkar vara att fördelarna överväger nackdelarna.

It is widely recognized that the town of Södertälje, a small Swedish town of 85 000 inhabitants, has alone received more war refugees from Iraq than the US and Canada have put together. Whilst writing this thesis had nearly 6000 Iraqi refugees sought their way to Södertälje since the US invasion in Iraq 2003.Nevertheless, life is not what the media and the government retail. Six of these Iraqi refugees who resided in Södertälje share their life stories in the following thesis. They discuss their escape from Iraq and the difficulties of living in the segregated parts of Södertälje where they solely speak Arabic and Assyrian, whilst learning Swedish at sfi (Svenska för invandrare, Swedish for immigrants). Another distress is related to the unsecure future in Sweden waiting ahead.      The aim of this thesis is to engage in, and highlight the studies of six sfi-students in their endeavor to learn Swedish, whilst struggling through Swedish bureaucracy and experiencing despair due to their situation and uncertain future.       .

2009 beslutade det europeiska fotbollsförbundet UEFA att införa regelverket Financial Fair Play Regulations, för att förbättra fotbollens ekonomiska hälsa. Detta som en följd av en allt mer ansvarslös och irrationell pengahantering bland europeiska fotbollsklubbar, med stora underskott och försenade betalningar som konsekvens. Ett avsnitt i regelverket berör de så kallade ?break-even?-kraven, som sätter begränsningar för hur stora underskott klubbar får visa upp. I vår uppsats har syftet varit att utreda huruvida ?break-even?-kraven är att anse som förenliga med EU-rättsliga konkurrensregler, specifikt art. 101.1 FEUF.

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

ABSTRACTThe study is an analysis of the politic debate about the decentralising of the public school between the years 1946 and 1990. The problem that the essay is about to study is which reason made the decentralising take place. The texts that have been read, interpreted and reconstructed are propositions, motions and written debates in the parliament. The purpose of the study is to examine the discussion about the schools decentralising in 1946-1990. The aim is also to examine what kind of pro- and contra arguments that are shown in the debate and who the interveners are and why they made a statement.

The purpose of this essay was to investigate socialworker's perception of threats and violence in their daily work from the perspective of power. In order to obtain as clear and distinct responses as possible, I used qualitative interviews for this study. The respondents represent a "socialförvaltning" that handles financial assistance in a medium-sized city. This department was chosen because the socialworkers that handle financial assistance at this department have been identified by the media as particularly vulnerable. The study showed that verbal threats are commonplace but physical violence is rare.

It is widely recognized that the town of Södertälje, a small Swedish town of 85 000 inhabitants, has alone received more war refugees from Iraq than the US and Canada have put together. Whilst writing this thesis had nearly 6000 Iraqi refugees sought their way to Södertälje since the US invasion in Iraq 2003.Nevertheless, life is not what the media and the government retail. Six of these Iraqi refugees who resided in Södertälje share their life stories in the following thesis. They discuss their escape from Iraq and the difficulties of living in the segregated parts of Södertälje where they solely speak Arabic and Assyrian, whilst learning Swedish at sfi (Svenska för invandrare, Swedish for immigrants). Another distress is related to the unsecure future in Sweden waiting ahead.      The aim of this thesis is to engage in, and highlight the studies of six sfi-students in their endeavor to learn Swedish, whilst struggling through Swedish bureaucracy and experiencing despair due to their situation and uncertain future.       .

I fokus för den här studien står en maskininvestering och råvarorna för pellets, deras täckningsbidrag samt kostnaderna för att tillverka pellets när olika råvaror tas i anspråk. Uppsatsen ger också läsaren en inblick i marknaden för pellets och konkurrensen om träråvaran. I korthet beskrivs också produktions- processen. Underlaget för den bidragskalkyl avseende råvara och investeringskalkyl på flisaggregatet har hämtats från biobränsleföretaget Laxå Pellets, Bruks-Klöckner AB och Allan Bruks AB-CBI. Med hjälp av bidragskalkylen jämförs kostnaderna för potentiella råvaror som kan pelleteras.

Problemet med traditionell självkostnadskalkylering är att de indirekta kostnaderna ofta fördelas efter produktionsvolym och att det därför finns en risk för att vissa produktgrupper subventionerar andra. Det här är vanligt inom företag med stort produktsortiment, som exempelvis i läkemedelsbranschen. ABC-kalkylering däremot utgår från att aktiviteter konsumerar resurser och att det är produkter som konsumerar aktiviteter. Således kan man genom ABC-kalkylering skapa en mer tillförlitlig fördelning av kostnaderna. Syfte Syftet med vår uppsats är att genom en fallstudie beskriva och analysera traditionell produktkalkylering för ett läkemedelsföretag.