Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

The purpose of this study is to describe and analyze homelessness in a medium-sized municipality from an organizational perspective. Some of the central questions in this study are: How is the cause of homelessness explained? How do different actors in the community address, prevent and combat homelessness? Who is responsible for the homelessness?This study is based on four semi-structured interviews with organizations that work with homelessness. The analysis is based on problem definition theory.The result of this study shows that homelessness is a problem in this medium-sized municipality even if it is not a big one and that it is often closely combined with substance abuse. The responsibility for the homeless is on the homeless themselves and the social service because that causes is, according to this study, individual based.  .

This report is based on factors that has had affect on drugaddicts in their decission on quitting their abuse. The questions we have built our report on are: What external factors have had an impact on the drugabuser to end his or her drugabuse? What internal factors have had an impact on the drugabuser to end his or her drugabuse? Does the police have an influence on the drugabuser to end his or her drugabuse? The report is based on intervjues with former drugaddicts. We have also studied the theory of symbolic interactionism and litterature written by different authors to obtain a broad picture of drugabuse. Our results in this report show that the people we have intervjued have been influenced by many different factors and people in their enviroment.

Right now a major generational change is taking place within the banking sector. The new generation entering the labor market is often referred to as generation Y and it consists of individuals born between 1980 and 1995. Previous research has shown that the banking industry as a whole put a widespread emphasis on monetary incentives within the reward system. At the same time several studies highlight that individuals from generation Y are rather motivated by primarily non-monetary incentives.The aim of this dissertation is to explain how various monetary and non-monetary incentives affect the motivation of bank employees from generation Y. A positivistic research philosophy has been used with a deductive approach and a quantitative research method.This study indicates that bank employees from generation Y are motivated by retirement savings as well as a personal mentor or chief who draws attention to their development.

The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.

The purpose of our essay is to describe and analyse the experience of adults growing up with alcohol abusing parents and how their adult lives have been affected by this. The essay consists of both theoretical and empirical studies and we have used a qualitative method. We used a semi structured interview where we interviewed eight persons. We used symbolic interaction to analyse the collected data. The result is to a large extent consistent with previous research.

The Swedish government published their current proposition concerning cultural politics,Tid för kultur in 2009. Due to this proposition, culture is considered a basic human right we all deserve to be provided with. It contained goals and guidelines for how to enable culture to all citizens, to integrate and enrich the state, the county councils? and municipalities? work with diversity and multi culture in their culture-based institutes. However, there seems to be a lack of strategies in the issue of how to provide our nondependent elderly, suffering age related handicaps and diseases, with this proclaimed necessity.In recent years, there has been a lot of research proving the link between human wellbeing and a stimulating environment.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

This essay discusses children?s rights and control and system of rules in HVB-homes that provide treatment for adolescences with drug abuse prob­lems or criminal behavior. The results of this study are based on interviews with four persons working in managerial positions on different HVB-homes and shows the difficulties of having a children?s rights perspective in a con­text where a higher level of control is necessary to protect the best interest of the child. The study suggests that the question of balance between children?s right and the need for controlling system of rules needs to be fur­ther dis­cussed to improve, and as far as possible guarantee that these adoles­cence receive best possible care and do not suffer unfair restrictions on liber­ties..

Flera kandidatgener har föreslagits spela en roll i utvecklingen av antisociala beteenden i samband med miljöfaktorer. Syftet med den föreliggande studien var därmed att undersöka sambandet mellan genen Katekol-O-Metyltransferas (COMT) och våld; och om det fanns interaktioner mellan exponering för tidigare övergrepp och COMT i samband med senare våld. Data hämtades från en Svensk populationsbaserad studie baserad på 2500 20-24 åringar. Den aktuella studien fann att beroende på vilken variant av genen man besitter, kommer man att påverkas i olika grad av negativa miljöfaktorer såsom försummelse och sexuella övergrepp i samband med våld..

The purpose of this paper is to examine the law regarding gross violations of women and its application in the Swedish legal system. We have investigated how the legal system takes into account a holistic perspective of the vulnerable situation of women in the investigation and assessment and the extent to which psychological violence in the form of verbal abuse, threats and harassment attention. We also wanted to find out how the law's design may contribute to difficulties in the implementation and interpretation of it. In this study, we used a qualitative research approach when we decided to conduct an interview with a police officer and a textual analysis of four cases from the district court. Interview questions were semi-structured in order to gain a deeper understanding of the phenomenon.

The purpose of this study was to investigate the relationship between mental illness and socioeconomic factors such as education, age and gender among drug users. Descriptive and ANOVA analysis were performed to 68 structured interviews (Addiction Severity Index basic). Analysis addressed associations between drug usage and level of education, age and gender. Results showed gender differences in self-rated mental health with women drug users rating their mental health lower than men. In addition, there was no association between age, educational level and self-rated mental health.

This work of investigation was to report how four study counsellors see upon the facts regarding the amount of admission, the students social surroundings and local designs for the Individual program (IV) at upper secondary school. Through interviews with four professionals set to guide the students at four different schools in the rural districts of Boden, Luleå, Piteå and Skellefteå, this has become a paper that describes how they see these young adults today. Different handicaps and diagnosis, troubles at home, pregnancy and even drug abuse tend to make you wonder how they possibly can get through school at all. Regarding local development within the program there are no strings of what to do but for every district to deside for themselves and this has led to different ?experiments? with students not mentaly fit for school at all.

The Swedish government published their current proposition concerning cultural politics,Tid för kultur in 2009. Due to this proposition, culture is considered a basic human right we all deserve to be provided with. It contained goals and guidelines for how to enable culture to all citizens, to integrate and enrich the state, the county councils? and municipalities? work with diversity and multi culture in their culture-based institutes. However, there seems to be a lack of strategies in the issue of how to provide our nondependent elderly, suffering age related handicaps and diseases, with this proclaimed necessity.In recent years, there has been a lot of research proving the link between human wellbeing and a stimulating environment.

Den hårdnande konkurrensen på dagens marknader, har medfört att företagen insett betydelsen av personalens beteende och dess avgörande inverkan på verksamhetens effektivitet. För att företag ska kunna hävda sig i den hårda rivaliteten om marknadens kunder krävs en medveten samordning av resurser och handlingar mot bestämda mål. Ett styrmedel som kan användas för att skapa samstämmighet mellan ett företags mål och de anställdas handlingar är belöningssystem. Belöningssystemets uppgift är främst att motivera personalen att utföra sina arbetsuppgifter effektivt men även behålla nyckelpersoner kvar i företaget. Att utforma ett effektivt belöningssystem kan av företagsledningar betraktas som en komplicerad och tidskrävande uppgift.