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..

This study focuses on the encounter between the academic librarian and the academic library user with a specific need for information. The aim of the study is to examine the process of mediation of information and to uncover any inherent problems or systemic inertia that may occur within that process.Special attention has been given to information-seeking behaviour in the digital age and the possibility of viewing information literacy as a meta-literacy. The difference between the surface web and the academic invis- ible web is also investigated. Empirical data was collected by the use of ethnographic fieldwork at the Karolin- ska Institutet University Library over a period of five weeks. The data is analysed using actor-network theory as a point of departure.

Att behärska literacy är en nödvändighet för att fullt ut kunna ta del av vårt samhälle. Att lära sig att behärska skriftspråket är en lång resa som börjar redan i förskolan. Det här arbetet har som syfte att belysa i vilka situationer under dagen som barn är delaktiga i literacyhändelser. Detta har gjorts med hjälp av frågeställningar som behandlar när literacyhändelser sker, hur de ser ut, vad de innehåller och vem som initierar dem. I studien anläggs ett sociokulturellt perspektiv på literacy.

Year 1996 a new law was introduced in Sweden, the law of corporate restructuring, what purpose was to help companies in financial distress. Now, nine years later the procedure hasn?t been successful. This is what this thesis is trying to find out.This thesis main question is: What distinguishes the companies that have filed for a corporate restructuring, according to the financial position?The purpose of this thesis is to find out if key ratios can be used to distinguish the companies that filed for corporate restructuring.

This paper investigates how Swedish upper secondary school students relate to the financial support available from the Swedish state of education. It also looks at the attitudes of such students to the new CSN[1]truancy rules as they apply to school politics.Is there a difference in students? attitude to these truancy rules and does that difference depend on the students? socio-economic standard, whether they come from a wealthy background or a marginalised society or whether they are ethnic Swedish? Does this in any way affect the attitudes of the students?This financial support is only paid to those students who do not skip school. If they lose their right to this contribution because of truancy, their parents will also forfeit the right to the financial subsidies to which they may be entitled. Naturally, this may affect students in different ways, depending on what kind of financial situation their family is in.Do some students go to school out of their own financial interest or out of that of their parents? Through focus-group interviews, students have expressed their opinions, told about their experiences and stated their attitudes with regards to these matters.

I have with this thesis sought to understand how chick lit could be useful in the classroom in the teaching of Swedish B-course in high school. Based on the model of critical literacy I am arguing that this genre would help to meet the objectives of the policy documents which, among other things, are to critically examine and analyze various types of texts.I have found that some of these texts could be used for analyzing and critically examine the ideological dimensions of texts and cultural heritage by the model of critical literacy, and also as a counterweight to the more traditional teaching of the canonical literature as a literary historical stuff that students should learn. I have also wanted to create a basis for discussions about literature in the classroom based on the chick lit genre. To do this I have, based on three themes and questions from the model of critical literacy, tried to focus on issues that might emerge from the ideological analysis and critical review. The model aims to deconstruct norms of society, and in the work of chick lit, I wanted to show how you could deconstruct norms around gender..

The purpose of this study was to inquire how social workers perceive and describe financial abuse of older persons. Six qualitative interviews were carried out and the assembled data was then categorized and analyzed using a theory considering exercise of power and ageism as a theoretical frame. Previous research has shown that at least 10% of older persons have been exposed to some form of abuse or violence; however, there is a lack of research carried out in a Swedish context regarding financial abuse specifically. The six persons interviewed in this study all presented financial abuse as some kind of violence and as previous research has shown the study suggests that this is an increasing problem. Further research ought to be carried out to increase the awareness of this particular form of abuse and to facilitate discovery and development of measures to prevent financial abuse of older persons.

ICT and digital artifacts is an important resource in the society, especially in schools. That is why we have chosen to study if and how teachers uses ICT and other digital technology in their education in the history subject. We think that both subjects are important because history is a subject that has to do with the past, the present and the future.We made qualitative interviews with seven teachers from three different schools. We have analyzed if the teachers sees ICT as a burden or a resource in their education and also in which extend they have digital literacy. We have chosen to discuss different authors view on ICT in the education and digital literacy.

.The Whole language program is in Sweden generally referred to as ?Kiwimetoden? - ?the Kiwi program? (author?s direct translation) partly due to the fact that the Whole language program originates from New Zealand. Whole language is basically a literacy program and approaches literacy from a holistic point of view. Children learning to read and write should do so in the same natural way children learn to speak their native language which is in the context of authentic language as a whole. In Sweden the program is generally practiced together with a commercial and pre-organised material called ?kiwi? or ?Stjärnsvenska?.

Purpose: To investigate if Altman´s Z´-score model, which calculates financial distress, can be applied on companies established in Sweden and if the financial crisis in 2008 made previously healthy companies go bankrupt.Methodology: Quantitative studies with a positivistic foundation. Empirical data will be collected in order to examine if there is generalizability among the studied objects. Conclusions will be made by comparing the empirical data with the theoretical foundation. Financial distress in firms will be measured.Theoretical perspectives: Altman´s Z´-score model, designed to predict financial distress in private firms.Empirical foundation: A selection of 93 private firms that have gone bankrupt in the years 2008, 2009 or 2010. The firms selected all have a turnover that exceeds 20 million SEK.

This paper analyses how Swedish fine-art oil paintings sold at auctions has performed as a monetary investment during the period autumn 1985 until spring 2006. An average price technique as well as a hedonic regression technique, applied to a sample of 19 213 auction sales, is used to construct price indices. The indices show somewhat different results, which is explained by the inability of the average price model to adjust for relative differences in quality between periods. The hedonic regression model on the other hand captures this effect, why the hedonic index is applied in a financial return model. By adjusting for transaction cost, the financial return of an average investment in paintings is calculated.

Municipalities must establish budget annually but they are free to decide how the governance should be designed, this can lead to lack of consistency and measurability within and between municipalities. The purpose of this thesis was to present a proposal for a unified and more measurable financial structure of a municipality where this was lacking. In our theory we describe the issues of traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the analysis the information gathered to reach the answers to what are considered to be useful governance in municipality, are examined. In the conclusion, we design Balanced Scorecards with both financial and non-financial ratios to the councils of the municipality..

Title: Hälsa i sociala medier - En kvalitativ studie om hur hälsoinformatörer upplever och påverkas  av hälsobudskap i sociala medier.Title: Health in social media - A qualitative study of how health communicators perceive and are affected by health messages in social media.Author: Anna HedströmInstitute: Karlstad University. Faculty of health, nature and engineering sciences.Tutor: Owe StråhlmanDate: 150615Number of pages: 34Keywords: eHealth literacy, health communication, health informers, health literacy, health messages, media literacy, social media Background: With an increased interest in diet and exercise, also health and fitness messages have increased in both traditional and social media. The general guidelines on physical activity and diet are forgotten as training tips increase in the media. Research shows that it is common for individuals to retrieve information from the media when it comes to their own health. In doing so media literacy, health literacy and eHealth literacy becomes increasingly important for health communicators and for those who receive health information. Objectives: The aim of this study was to examine health communicators? experiences of health messages in social media, and how they are affected by them. Method: Qualitative interviews were chosen as a method to collect data.

Syftet med studien är att undersöka i vilken mån ett urval arbetsuppgifter till skönlitterära texter i läroböcker skapar möjlighet för elever att nå de mål gällande skönlitteratur, som fastställts i läroplanen. Det empiriska underlaget består av de frågor som hör till totalt nio texter ur tre olika antologier för grundskolans senare del. Materialet har bearbetats med en innehållsanalys och analyserats dels utifrån ett receptionsteoretiskt perspektiv och dels utifrån begreppet literacy, litteracitet. Resultatet visar att läroböckernas uppgifter ger eleverna möjlighet att träna flera olika kompetenser, eftersom olika typer av frågor erbjuds till de allra flesta texterna. Brister finns dock då det är en övervikt av frågor som tränar ytlig läsförståelse.

Title: Nordea Life and Pension during financial crisis Subject: Business administration, Candidate thesis 15 p. Authors: Seyithan Öngörur och Adnan Yari Instructor: Peter Lindberg Date: 2010-01-13 Key words: Nordea, the financial crisis, advice, marketing, customer relationship Purpose: The purpose of the study is to provide an understanding of how the financial crisis has affected Nordea Life and Pensions market growth based on market share. We also want to give an understanding of what factors may be responsible for the outcome that it may be helpful in future financial crises. Method: A qualitative study was the basis for the study, where three interviews were carried out by the respondents from Nordea Life and Pension.  Theory: In this section we have focused on relevant theory and has divided them into different themes, advice, current legislation, marketing, consumption and buying behavior. Conclusion: The study shows that Nordea Life and Pension had a positive growth during the financial crisis and a number of factors are presented that may be the basis for the outcome.Proposal for further research: Since this study was limited to one company it may be intresting to investigate and examine the consuling industry market as a whole affected by the financial crisis. Contributions: This paper has provided an understanding of how Nordea Life and Pensions affected during a financial crisis, based on market share and the factors that may have been the basis for this..