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 the study is to explore how social workers work with youths that seek financial assistance and what importance gender plays in this process. The participants were six female social workers that work with financial assistance. They were interviewed and had to reflect over a case, where the client where either male or female. The results was analyzed and compared in relation to social constructive theory and gender theory. The study shows that social workers work in two parallel processes, when they decide about financial assistance and other help benefits, the formal and the intuitive.

This study is based on an ongoing debate regarding the Stockholm Stock Exchange, which centers around the possible abolition of quarterly reports. The purpose of this paper is to contribute to this debate by examining how the relationship between financial reports and stock price correlates. The study's methodological approach is based on the Capital Market Research frame-work in which an ERC model and an extended model are used to measure the relationship. Three hypotheses were formed to categorize the direction of the study, these categorizations treats the differences in impact between quarterly and annual reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact on the share price than annual reports.

This paper aims to analyze the effect of the American Subprime crisis of 2007 through the perspective ofHaynes Minsky?s model according to Charles Kindleberger. The investigation revolves how the anatomyof a financial crisis develops and how it is applicable to the Subprime crisis. More specific conclusionsare derived from applying Minsky?s model to the three largest American indices; Dow Jones industrialaverage, S&P500 and NASDAQ.To deepen the analysis the Case-Shiller home price indices acts as a second parameter tocompliment Minsky?s perspective with Robert J.

In recent years, global organizations safeguarding financial stability has started to track commercial property markets. One of the reasons for this refers to the fact that commercial property constitutes a large share of bank lending. Simultaneously, bank exposures to commercial property are extensive and risky since collateral values are strongly correlated to borrowers cash flows. Since banks are viewed to play a key role for financial stability, studying the relationship is well motivated. To better understand how commercial property markets interact with financial stability, this paper develops an econometric model for studying the commercial rental market.

The aim of this essay was to investigate how teachers in the preschool class work with literacy. How do they justify the methods used to develop children's literacy abilities? I also wanted to know to what extent teachers enable multimodal approaches within written language practices. My study considers the impact teachers' professional identity has on working methods in the preschool class. I hope this essay will help teachers reflect on their learning approach. I gathered information by interviewing three preschool teachers and one compulsory school teacher for the early years working in three different preschool classes in three different schools.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

Corporate failures pose a problem for banks, investors, customers, employees andinsurers. With a multivariate discrimination method, the study aims to find the specificfinancial ratios that most accurate reveals a company's financial health, which is ofinterest to all of the above parties. The data consist of 1042 Swedish small enterprisesand 30 different financial ratios between the years 2005?2007. The result shows thatbankrupt firms three years before bankruptcy have a disadvantaged capital structurewith poor solvency and high debt.

Vårt syfte med denna uppsats är att fördjupa oss i och undersöka vilka pedagogiska möjligheter spelfilmen har i svenskundervisningen på gymnasiet bland annat genom att intervjua filmkunskapslärare. Vi har jobbat utifrån olika frågeställningar där den viktigaste lyder: Varför är det viktigt att låta det vidgade textbegreppet få större utrymme i svenskundervisningen? Studien genomfördes med åtta kvalitativa intervjuer med svensk- och filmkunskapslärare på fyra olika skolor. En kvalitativ enkätundersökning kompletterade intervjuerna. Huvudresultatet från detta arbete är att filmanvändandet skiljer sig åt på en mängd olika punkter i filmkunskap och svenskundervisningen samt att idag finns i stort sett alla tekniska förutsättningar för film i undervisningen..

The main purpose of this thesis is to examine whether the ISP (the Information Search Process) as defined by Carol Kuhlthau is applicable to Swedish University students. Qualitative interviews were carried out with students enrolled in their thesis course at the end of their university education. The selection is based on convenience sample of students visiting the university library. The questions are mainly about how to find out the experiences of the students when they look for documents at the beginning of their thesis work. Other relevant questions are about user-education, information literacy and what the students' opinions are concerning a thesis as a part of their education.

During the recent financial crisis there has been an intense debate regarding small enterprise?s possibilities to borrow money. Statements from interest groups and results from surveys among Swedish non-financial companies indicate that their situation has worsened. Credit worthy enterprises that under normal circumstances would not have any problems getting financing are now facing financial difficulties. In contrast, an economic report from the Bank of Sweden concludes that Sweden does not suffer from a severe credit rationing due to the financial crisis.

This paper aims to analyze the effect of the American Subprime crisis of 2007 through the perspective ofHaynes Minsky?s model according to Charles Kindleberger. The investigation revolves how the anatomyof a financial crisis develops and how it is applicable to the Subprime crisis. More specific conclusionsare derived from applying Minsky?s model to the three largest American indices; Dow Jones industrialaverage, S&P500 and NASDAQ.To deepen the analysis the Case-Shiller home price indices acts as a second parameter tocompliment Minsky?s perspective with Robert J.

This essay studied how six girls experienced their reading development during their college education in male-dominated profession programs. The issues assumed were how they experience their literature reading and literature education and what happened with their interest in reading. The theoretical frame included researchers Säljö, Rosenblatt, Gun Malmgren, Olin-Scheller, Ulfgaard and Molloy.The study showed that most of the girls felt their reading had worsened but not because of their male classmates but because of school. They had a lot of homework and participated in so many different school projects which would be completed that there was no time to reading for pleasure. The girls did not like the teachers? literate sample and did not like the methods used in learning literature.

Denna studie fokuserar på företagsstorleks inverkan på sambandet mellan Corporate Social Responsibility (CSR) och Corporate Financial Performance (CFP). Huvudsyftet är att mäta om effekten av CSR på CFP skiljer sig mellan små och stora företag noterade på Nasdaq OMX Nordic Stockholm. Perioden som studeras är åren 2006-2009 samt år 2011. För att utröna om företagsstorlek har inverkan på sambandet tillämpas modererande regressionsanalys som går ut på att fastställa huruvida någon interaktionseffekt förekommer eller ej. Vi kontrollerar även för variablerna bransch och tid.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.