Bakgrund: Den finansiella marknaden och dess tjänster har blivit alltmer komplexa under åren. Utbudet av olika produkter som exempelvis olika typer av fonder och aktier har blivit allt större. Det finns idag många olika handelsplattformar för aktier och fonder. Samtidigt som utbudet av komplexa produkter ökar, läggs mer ansvar på individen i exempelvis hantering av premiepension. Det förutsätter att konsumenten är väl informerad och tar rätt beslut.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The purpose of my essay is on one hand to research and evaluate the measures that one intermediate school in Sweden, uses in order to prevent bullying and stop it in the event that one pupil happens to get bullied or harassed. In other words, I would like to show how that school is capable of creating a safe environment. Qualitative research is used to obtain these findings.On the other hand, I also wish to examine what pupils at the school think about these measures and how they perceive the attitudes of the school?s teachers and management regarding the prevention of bullying. In order to acquire this information quantitative research is used.The conclusions that I draw after conducting my research are as follows:1- Regarding the ?Anti ? bullying Performance Plan?, my essay shows that school teachers and management actively work in order to maintain a safe environment and as a result bullying is successfully prevented the school.

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

Studien syftar till att få djupare insikt i hur några klarinettpedagoger förbereder sina elever inför musikaliska framträdanden. I bakgrundskapitlet presenteras tidigare forskning om nervositet och prestationsångest, samt olika strategier för att hantera det. Vidare presenteras studiens teoretiska utgångspunkt som utgörs av ett didaktiskt perspektiv. Den forskningsmetod som används i studien är kvalitativ forskningsintervju och det är fyra klarinettpedagoger som har intervjuats. Intervjuerna transkriberades, bearbetades och analyserades och de svar som framkommit utgör studiens resultat.

Background: The regulation of banks is increasing in order to stabilize the financial market. Despite this increase in regulation, financial crises still continue to occur. The Basel Committee on Banking Supervision is gradually increasing the capital requirements for banks, yet the increase in capital requirements doesn?t seem to solve the problem. This raises the question: how does capital regulation affect banks? Purpose: The purpose of this study is, primarily to illustrate the effects that capital regulation has on risk and efficiency on banks within the European Union, but secondary also study the relationship between risk, efficiency and capital regulation.Method: To achieve the purpose of this study, a deductive approach has been used, where the problem is assumed to be due to an agency problem.

Fermented liquid feed is well known for its health promoting effects on piglets. High levels of lactic acid are desired in the feed together with low levels of acetic acid and certain biogenic amines. Limits for acetic acid have been suggested to be 30-40 mmol/kg to avoid a decreased palatability of the feed; however, few studies have been performed. The purpose of this trial was therefore to examine which levels of lactic acid and acetic acid that can be accepted in a fermented feed without affecting the feed intake and thus the weight gain of the pig. A total of 60 pigs (Yorkshire/ Hampshire) were used in a trial during two weeks, between 9-11 weeks of age.

1st of may 2003, a new energy system based on electricity certificates, was initiated in Sweden. The purpose with this system, is to stimulate an enlargement of energy production from renewable sources. The electricity system, ist built on that the producers of energy from renewable sources confer a electricity certificate from the government for every produced MW energy from renewable sources. The electricity certificate is supposed to be turned over and with that generate reciepts to the producers. Furthermore there is an obligation for the energyusers und energysuppliers, that means that the users and the suppliers every year the 1st of april got to have electricity certificates in proportion to their energy consumption during previous year.

This paper aims to give an insight into how venture capital work with their investments in the school sector. The purpose of the paper is to examine their work, regarding to goals of the company and the process of controlling the goals.  The study also aims to determine the way the companies work with value growth.This study uses a qualitative research method, where the theories license to operate, the relationship value management framework, agency-principal and new public management theory is tested in relation to the collected data. Eleven persons were interviewed in this paper. This paper also aims to give an overview to venture capital in the school sector, where it will examine whether financial goals could collide with social goals.What the study can tell is that venture capital does not have a license to operate in this sector, according to the theory.

The purpose of this study is to describe how the employee appraisal is perceived by managers, employees and representatives from human resources departments. The empirical material con-sists of 15 interviews: respondents were two representatives of the human resources departments, four unit managers and nine employees who work at a state institution or municipal management. In the study, I adopt a sociocultural perspective, with the communicative relational perspective. The latter is a special education perspective in which the interpenetration of participation, com-munication and learning emphasized.The result shows that the majority of employees would like to see that the talks will be held more frequently than once a year. One of the managers has in cooperation with his co-workers devel-oped a model based on that each year, in addition to salary talks, have an individual conversation, a conversation with each group and individual follow-up talks.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

This paper examines Systembolaget and Svenska Spel, two Swedish state-owned enterprises, both functioning as monopolies. Systembolaget is the state owned monopoly for marketing of alcoholic beverages. Svenska Spel is the state owned gaming operator. Svenska Spel's task is to provide citizens with gaming products. Both companies are expected to market their products and services while taking caution and minimize damages, but are also supposed to deliver various degrees of economic revenue.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

Syftet med uppsatsen var att undersöka synskadade personers upplevelser av hur den fysiska miljön påverkar val och utförande av fritidsaktiviteter. Fyra synskadade personer i arbetsför ålder deltog i studien. Intervjuer utan standardiserat frågeformulär användes som metod. Materialet klassificerades först utifrån de fyra miljöer som beskrivs i Canadian Model of Occupational Performance (CMOP). Där efter klassificerades materialet utifrån indelningen av fritidsaktiviteter enligt Canadian Occupational Performance Measure (COPM).

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.