In the European Union and in Swedish labor law, permanent employment is the main goal for employment of workers. An exception to that rule is temporary employment. The Swedish rules relating to temporary employment have undergone several changes since the Employment Protection Act was implemented in 1974. The last reform in 2007 has received criticism by respondents for not following the Union directive on fixed-term work, which went into effect in 2001. In 2010 the European Commission opened an infringement case against Sweden, after a complaint from a Swedish employees? organization.

Extended Producer Responsibility (ERP) is a form of product take-back regulation that requires the producers to manage their products at the end of life. By internalising the products? entire life cycle costs into the market price the ultimate objective of such regulations is to reduce the environmental burden from the products. This Master´s thesis seeks to examine if the total life cycle cost of a product actually is borne by the producer, and if not, predict who will then take this cost. This is done by analysing the market for take-back activities in three different categories of products; electrical and electronic equipment, cars and wind power stations.

Our paper is targeting mainly students, but also all other people interested in social work with children. The purpose of our study was to investigate how the social workers experience and handle their work with children, who have been exposed to sexual abuse, and what kind of support and guidance the social workers are offered, in order to handle their working situation. We chose to perform a qualitative study, by the use of interviews, since we found it to be the most appropriate way to gather the information. Our conclusion is that the work with these issues is emotionally burdensome and requires a great commitment, however it is essential for the social workers to maintain a certain distance to their work, in order not to influence their personal lives. It is through experience and knowledge that the social workers learn how to handle their working situation.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world. Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility. Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility.

Background: During the year 2002 approximately 27 000 people lost their jobs because of companies filing for bancruptcy. In 2002 the number of companies filing for bancruptcy in Sweden were 6740. This is approximately twice as many as in the year of 1974 when the first major study concerning bancruptcies in Sweden was carried out. The accumulated amount of unpaid bancruptcy claims for the period 1991 ? 1997 was 51 billion SEK.

Uppsatsens huvudsyfte är att undersöka hur vuxna överlevare från sexuella övergrepp i barndomen hanterar sia erfareneheter och läker effekterna av traumat. Kvalitativa intervjuer har genomförts med fem informanter. De huvudsakliga slutsatserna av materialanalysen är följande: Relationen till make eller annan partner har större positivt inflyttande på läkningsprocessen än relationen till terapeut eller internetbaserade relationer till andra överlevare. Överlevare kan under läkningsprocessen finna en positiv mening i förmågor de tillägnat sig för att överleva traumat. I läkningsprocessen kan överlevare ändra sina grundantaganden i positiv riktning.

Our paper is targeting mainly students, but also all other people interested in social work with children. The purpose of our study was to investigate how the social workers experience and handle their work with children, who have been exposed to sexual abuse, and what kind of support and guidance the social workers are offered, in order to handle their working situation. We chose to perform a qualitative study, by the use of interviews, since we found it to be the most appropriate way to gather the information. Our conclusion is that the work with these issues is emotionally burdensome and requires a great commitment, however it is essential for the social workers to maintain a certain distance to their work, in order not to influence their personal lives. It is through experience and knowledge that the social workers learn how to handle their working situation. We also learned that although the work with sexual abuse against children gave birth to different emotions of the social worker, the social workers feel satisfaction with their work, by helping the exposed children. We hope that our paper will inspire and encourage to further studies in the area, since there is still much to be explored. .

Studiens syfte är att undersöka eventuella skillnader i användningen av tre centrala begrepp (missbruk, tungt missbruk samt öppenvård) inom missbruksvården. De frågeställningar som behandlas är; (I) Hur används de centrala begreppen; missbruk, tungt missbruk och öppenvård i texter kring missbruksvård? (II) Om det föreligger skillnader i användandet av de tre centrala begreppen, vilka likheter respektive olikheter kan urskiljas? (III) Hur kan begreppshanteringen utav de tre centrala begreppen förstås utifrån socialkonstruktivismen? Studien har genomförts som en litteraturstudie där resultatet har analyserats utifrån ett socialkon­struktivistiskt perspektiv. Resultatet tyder på att skillnader i begrepps­hanteringen utav de tre centrala begreppen förekommer samtidigt som också vissa likheter kan urskiljas. Definitionerna av missbruk skiljer sig åt genom att vissa definitioner behandlar konsumtionsmönster hos de som nyttjar drogen medan andra menar att missbruk ska ses som ett avvikande beteende.

The purpose of this essay is to analyse the descriptions of young girls' experiences of internet contacts, which have led up to sexual abuse. The aim is to give additional understanding and knowledge concerning grooming.       Grooming means that somebody gets in contact with someone else with the intention of committing sexual violations at a later stage. In most cases this concerns adults who contact children. We have chosen to confine ourselves to focusing on the grooming on internet that has happened to girls. By means of thematic analyses of texts from the books Jag kände mig speciell, grooming på internet, 2012 and Alexandramannen, vår tids största nätsexhärva, 2009, we have found certain themes and linked them up with previous research-work and also theory of social psychology.

Children who are exposed to crime are a delicate issue. The purpose of this study was to describe and analyze children's narratives in the juridical process. Our primary questions focused on how adults could help children to express their experiences and what kind of elements imposed the narrative. How is the narrative structured? How does the court evaluate children's testimonies? What increases the credibility of a child's testimony? Our theoretical standpoints are derived from: the narrative perspective, theory of communication, and theory of evaluation.

This study examines the connection between Sweden`s crime rate and financial aid, focusing on the effects of social spending on different types of criminal activity in the Swedish municipalities between 2000 and 2022. Using theories such as social support theory and utility maximization, the study investigates the relationship between economic assistance and crimes like theft, attempted murder, drug offenses, and assault. The results suggest a complicated relationship: financial aid is associated with a rise in drug offenses and assaults but a decrease in larceny and robberies, when controlling for all observed and unobserved time invariant factors in the municipal factors (a fixed effects panel data model). However, when we test our model for robustness, the effects disappear meaning that other factors that are time varying in the municipality are biasing our estimates. Examples for this may be factors like peer pressure, substance addiction, and socioeconomic conditions that have a considerable impact on criminal conduct, financial aid alone may not be adequate to curb crime.

In this essay, I have studied the image of the drug abusing mother and her motherhood as seen in some of the social science literature on drug abusing women. This I did with a qualitative research design and with the questions:How is the drug abusing mother and her motherhood portrayed by social scientists?What signification is her motherhood given in her life by the researchers?What approach towards the drug abusing mother in the research process, and hence in the creation of the images of her, does the scientists have?I found that there are distinct patterns and themes in the research on mothers with a drug abuse. The researchers studied the women with the goal to understand them and to give them the opportunity to speak for themselves through the researcher. The drug abusing mother is in short portrayed as a woman who cares for her children, whose motherhood is one of the most important factors in her life and who is anxious that her substance abuse should not threaten it.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.