Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

Previous research shows that women who are victims of intimate partner violence and also have asubstance abuse have difficulties getting access to services to aid with their experience of violence.This study has examined social workers experiences of working with women with these problems,what types of services are provided and how their service needs are assessed. The study has ahermeneutical approach and the data consists of interviews with nine social workers in lines ofwork that come into contact with women in the previously described client group. The data hasbeen analyzed using content analysis. The result of the study indicates that women who are victimsof intimate partner violence and also have a substance abuse do not get their needs provided forthrough the current services in the field of social work. These women are described as havingcomplex problems and are therefore in need of more and other services than those currentlyprovided.

Background:Nurses can meet women who have been victims of abuse anywhere in the healthcare. Healthcare providers have a responsibility to these women, and it requires a broad range of skills to identify the women and thus be able to help them. It is important to see all patients as unique individuals and provide good care to maintain their specific needs. This paper was done to increase the understanding of nurses' experiences in the encounter with the battered woman.Aim:The aim of this study was to illustrate how nurses experience the encounter with the battered woman.Method:Literature review with both qualitative and quantitative studies. Nine articles were chosen to be read, reviewed and analyzed.Results:Three themes and ten subthemes appeared.

The aim of this study was to examine the view of social service workers on the secondary housing market based upon their work with social investigations regarding people with a difficult substance abuse. The foundation of this study rests upon a phenomenon, which according to other scholars, occurs in the secondary housing market in Sweden. The secondary housing market consists of a multitude of housing projects that social services provide for people who are homeless. The phenomenon is that the secondary housing market contains a number of demands aimed at the clients who live in these housing projects. If a client fails to live up to the demands it can sometimes lead to negative consequences which results in an exclusion from the housing projects.

The background of this study stemmed from the notion that the majority of homeless women with substance abuse, most of all, wanted a secured place of their own to stay. Few involved professionals agreed and instead of perceiving housing as a human right the women were mostly offered various types of short-term social housing. The purpose of this study was thus to examine and analyze how professionals attached to the social services and public housing companies in Gothenburg explained that homeless women with substance abuse were excluded from accommodation on the open housing market. The qualitative approach included ten interviews with eleven professionals in Gothenburg. The theoretical framework consisted mainly of Bourdieu's analytical concepts of field, doxa as well as social, economic and cultural, alongside symbolic capital.

During the last few years the alcohol consumption has increased and is now the highest in 100 years, one usually count that 10 % of the grown up population abuse alcohol and/or drugs and most of them are hidden abusers with families and work. This leads to great costs for the companies. But the much greater cost for the companies are the much larger group of risk abusers. According to the Swedish law the employer has a responsibility for the work milieu and also for the rehabilitate for the employed and drug/alcohol abuse applies to this.I have done qualitative interviews on four companies in the south of Sweden with one representa-tive for the management and one representative for the union. I have investigated their attitudes to alcohol and drugs and how they describe the alcohol culture at the company.The companies define alcohol problems when they are established and obvious and when it is dis-covered they put in resources and because of this they don't work preventive so much.

In Sweden between 800.000 and 900.000 people have some kind of alcohol related addiction. Each and everyone are expected to have three relatives who in some way are involved in the abuser´s way of life. The consequences of living close to someone with an abuse of alcohol is described as a chaotic life with extreme emotional stress, fear and anger.The aim with our essay has been to look into how social workers are describing their work, from the relatives´ point of view. We also wanted to understand how the relatives´ situation can be. We reached our aim through interviews with social workers and by literature studies.The primary conclusion of the essay is that the dominating theory is that addiction is an illness.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

The main purpose with this essay is to evaluate how the characters of the sexually deviated was discussed during the sexual political debate in the 1960s, and if those apprehensions were reflected in SOU 1976:9 concerning sexual abuse. Furthermore, my prime intention will be to compare the reconstructed historical context, alias the sexual political debate, with the analyzed document, with the purpose to explicate why the anticipated political action weren?t sanctioned and implemented by the parliament. The analysis is carried out through a methodology that retrieves its primal premises from Quentin Skinners theories regarding the history of ideas. My most essential conclusions would be that there in fact existed an equivalence regarding the ideological framework between the radical axioms that was conceived during the sexual political debate and the stipulations that was formulated in the document.

Att upprätthålla en effektiv konkurrens är något som EG-rätten syftar till. Genom artikel 82 i EG-fördraget förhindras dominerande företag att via ensidiga förfaranden utestänga konkurrenter eller begränsa konkurrensen. Det finns flera sätt, för ett dominerande företag, att påverka konkurrensen negativt och därmed göra sig skyldigt till missbruk enligt artikel 82. Ett förfarande som under vissa omständigheter kan anses som missbruk är att leveransvägra för att stoppa eller begränsa parallellimporten. I denna uppsats diskuteras och analyseras det om under vilka förutsättningar en leveransvägran kan anses som ett missbruk av en dominerande ställning.