A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

The concept of a Sharia compliant financial system has been a frequently discussed topic among scholars, bankers and media since the 1960th. It origins from the prohibition of interest, riba, which is stated in the Quran. Islamic banking is spread across the Muslim world and also exists in some western countries. This paper will try to create an image of what Islamic banking is in theory and in practice. This will be done by looking into the different methods of interest free banking, the Quran and the annual reports of four Islamic banks in different countries.

The purpose of this essay is to investigate how people can return from a marginalized position and become a part of society. Also how a model for returning from a marginalized position should be formed. The intention is to make a contribution to those in society that are helping people to return from marginalized positions. The survey is based on 5 thematic qualitative interviews on individuals that have returned from homelessness, criminality, drug abuse and prostitution. The main results of the investigation are that those who took part in it started their role exit with a turning point.

The purpose of this study is to increase an understanding of what prevents the mandatory reporting law, based on the preschool staff's approach to mandatory reporting law about child abuse and neglect to social services, and how these barriers affect their decision to report. The study will also understand what preschool staff experience facilitates the mandatory reporting process and what can be done to improve the process even more. The questions of the study were based on the purpose of the study and have been formulated in two questions:What prevents the mandatory reporting law requirements for preschool staff and how can these barriers be removed? What facilitates for preschool staff to be confident in the decision to report child abuse and neglect, to social services?The study used qualitative semi-structured interviews with five people working at the preschool, including two preschool teachers and three childcare workers. An interview guide was designed as a help to answer the questions about what the barriers are and what it is that makes it easier for the preschool staff, regarding the decision to report cases of child abuse and neglect to social services.The results, based on the five interviews , shows preschool staff's thoughts of the knowledge on the mandatory reporting law, the mandatory reporting process, their perspective of the mandatory reporting law and the uncertainty surrounding the mandatory reporting law.The study's analysis consists of the results that have been analyzed using the theory of social representations, in which the analysis shows an understanding of how the preschool staff act and think about the mandatory reporting law requirements based on their everyday knowledge.

The aim of the study was to examine how child investigators in the police force interpret and apply the notification of preliminary investigation (FuK) and the po-lice act in their child investigative interviews with alleged victims of sexual abuse. Questions at issue were how child investigators relate to FuK 17-19 §§, re-garding child investigative interviews and to FuK 16 § and the police act 3 §, re-garding their co-operation with social services. The theory and method used in this study was Sociology of Law. Qualitative interviews were conducted with eight child investigators, one from each police district in Stockholm. The results of the study conclude that despite special qualifications, child investigators may find themselves in difficulty in receiving or interpreting information from chil-dren, therefore they may need to consult a person with expert knowledge.

Many children are being abused by daily basis. Mostely they are abused by a parent or another person that is close to the child. Mostely the child abuse never is reported to the social services or to the police, and even if the perpertrator is known, only a few cases are brought to prosecution. If a case allthough is drawn before the court of law, there are still too many of the perpetrators that are being acquitted. In other words, the legal security for the abused children is way too low.When suspiscions arise that a child is exposed to child abuse there are several inquiries that starts at the same time.

This is a study of predictions made by the press during the financial crisis in Asia in the autumn of 1997. The study includes a qualitative, quantitative and comparative analysis of the Swedish newspapers Dagens Nyheter, Svenska Dagbladet and Dagens Industri. In the last chapter a quantitative analysis of the newspaper Finanstidningen, that today no longer exists, has also been made for comparative reasons. A theoretical framework is also set in the study to explain how the predictions can affect the economy. The quantitative analysis shows that 2/3 of the texts in the traditional morning papers Dagens Nyheter and Svenska Dagbladet included predictions about the crisis from an Asian or global perspective, while only 1/3 of the texts in the financial newspapers Dagens Industri and Finanstidningen included such predictions.

The concept of a Sharia compliant financial system has been a frequently discussed topic among scholars, bankers and media since the 1960th. It origins from the prohibition of interest, riba, which is stated in the Quran. Islamic banking is spread across the Muslim world and also exists in some western countries. This paper will try to create an image of what Islamic banking is in theory and in practice. This will be done by looking into the different methods of interest free banking, the Quran and the annual reports of four Islamic banks in different countries.

In order to make take-off and landing procedures possible at an airport, an organized allo- cation of slots is necessary. How these slots shall be distributed among airlines is, at pre- sent, governed by the European Parliament and Council Regulation (EEC) No 95/93 of 18 Janu- ary 1993 on common rules for the allocation of slots at Community airports. It is important for the air- lines to be allocated a beneficial slot. Hence it is of great interest for the airlines to ex- change and transfer the allocated times among themselves, a form of secondary market. Whether such practices are allowed or not is not regulated by specific detail in the regula- tion, which leads to legal uncertainty.

Many of today?s societies are built on established financial structures that are controlled by states and central banks. These structures are built on a clear perception of economic systems as established but invisible institutionalised concepts that are operated by millions of organizations worldwide. An idea of counteracting against centralized economies by introducing a currency that no state or bank controlled was developed in the beginning of the 20th century. In 2008 the idea was realised by the introduction of Bitcoin, which is a digital currency and transaction system without any centralized emitter or controlling organ.

Introduction: Analysts worldwide valuates stocks and companies by using different valuation models. The models are used to calculate how much public company?s stocks are worth and to identify whether stocks are over- or undervalued.  Objective: The objective of this essay is to study which valuation models are mainly used by financial analysts in Swedish banks. The purpose is also to study how reliable these models are considered. Method: The empirical study is based on a qualitative approach through interviews with financial analysts. The study includes both primary data (interviews) and secondary data (literature, websites and scientific articles)Theory: The theory chapter includes methods of analysis (fundamental and technical analysis), Valuation models, components of valuation and an example of a valuation with the Discounted cash flow model. Empirical study: The study includes a qualitative research that consists of interviews with financial analysts.

Abstract Many researchers in social work believe that in today's society require the interaction between organisations takes place on social problems. This study examined the interaction between the police, social services and schools.The purpose of this study are as follows; the aim is to investigate the interaction between social services, the police and schools about young people aged 12-18 years who are at risk for abuse and crime.My questions are: How do the different professions interact regarding young people at risk for abuse and crime? How do they meet young people in their daily work? What obstacles can the different professions see in interaction? What effects do the different professions see in interaction?The study is a qualitative study conducted with semi-structured interviews. Respondents have been two from each organisation.The theory used in the analysis of empirical data is new-institutionalismen. New-institutionalism is a theory developed from organizational theories.

Syftet med litteraturstudien är att undersöka arbetssätt som påverkar till en ökad tillit till vård och omsorg samt till vårdpersonal inom missbruk- och beroendevård. Metoden för utförandet av litteraturstudien utgick från artikelsökning i två olika databaser Trust, "Substance Abuse Treatment", ?Substance-Related Disorders?, ?Substance abuse?, ?Motivational Interviewing? & ?Case Management?. Samtliga artiklar granskades utifrån Göteborgs Universitet, institutionen för vårdvetenskap och hälsas mall för granskning av artiklar och tre olika kategorier skapades. Resultatet baserades på nio kvalitativa och kvantitativa artiklar som berör tillit mellan vården och patienten, Case managements förbättring av organisationen kring patienten och motiverande samtal påverkan på motivation till behandling.

To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

Background: Small businesses are key participants in the growth at the Swedish market, partly for the labour opportunities, the technology and economic development. These companies should get resources to grow, both political and economic resources. The medtech companies in an introduction and expansion phase meet with problems concerning the financing of their growth. Key participants whom offer financing are Venture Capitalists.Purpose: The purpose of this study is to examine Venture Capitalists demands on medtech companies in an introduction and expansion phase. A comparison between the demands and how well medtech companies achieve them will be done.