Year 1996 a new law was introduced in Sweden, the law of corporate restructuring, what purpose was to help companies in financial distress. Now, nine years later the procedure hasn?t been successful. This is what this thesis is trying to find out.This thesis main question is: What distinguishes the companies that have filed for a corporate restructuring, according to the financial position?The purpose of this thesis is to find out if key ratios can be used to distinguish the companies that filed for corporate restructuring.

This paper investigates how Swedish upper secondary school students relate to the financial support available from the Swedish state of education. It also looks at the attitudes of such students to the new CSN[1]truancy rules as they apply to school politics.Is there a difference in students? attitude to these truancy rules and does that difference depend on the students? socio-economic standard, whether they come from a wealthy background or a marginalised society or whether they are ethnic Swedish? Does this in any way affect the attitudes of the students?This financial support is only paid to those students who do not skip school. If they lose their right to this contribution because of truancy, their parents will also forfeit the right to the financial subsidies to which they may be entitled. Naturally, this may affect students in different ways, depending on what kind of financial situation their family is in.Do some students go to school out of their own financial interest or out of that of their parents? Through focus-group interviews, students have expressed their opinions, told about their experiences and stated their attitudes with regards to these matters.

This study describes how verbal abuse is used in schools and how it affects students. As a  result of the study is a questionnaire which was distributed to 153 students at two schools in a small town in southern Sweden. Students who participated in the study were in grades 3-6 and were between 9 and 13 years old. I asked students 13 questions, which dealt with verbal abuse, some of them were check questions and some were issues that required a longer response.The results of the survey show that 108 students of 153 have ever felt verbally abused at school, slightly more girls than boys. Usually they say they have been verbally abused by their own sex and then with words like boys are more frequently offended by words of a sexual nature, whereas girls more often are offended by words that violate their appearance.The students who feel aggrieved are shown to be those students who violate others.

Purpose: To investigate if Altman´s Z´-score model, which calculates financial distress, can be applied on companies established in Sweden and if the financial crisis in 2008 made previously healthy companies go bankrupt.Methodology: Quantitative studies with a positivistic foundation. Empirical data will be collected in order to examine if there is generalizability among the studied objects. Conclusions will be made by comparing the empirical data with the theoretical foundation. Financial distress in firms will be measured.Theoretical perspectives: Altman´s Z´-score model, designed to predict financial distress in private firms.Empirical foundation: A selection of 93 private firms that have gone bankrupt in the years 2008, 2009 or 2010. The firms selected all have a turnover that exceeds 20 million SEK.

Oxelösund är en liten kommun på den Södermanländska kusten. Denna kommun har trots sin storlek stora problem med ohälsa i form av bland annat hög andel missbrukare. Dock kan man se att hälsoproblemen i Oxelösund är mer omfattade och innefattar i princip alla områden av folkhälsan. Man kan se att riskfaktorerna delvis är fler än friskfaktorerna. Detta kan vara en del i samhällets habitus, man en ohälsosam livsstil i Oxelösund..

This paper analyses how Swedish fine-art oil paintings sold at auctions has performed as a monetary investment during the period autumn 1985 until spring 2006. An average price technique as well as a hedonic regression technique, applied to a sample of 19 213 auction sales, is used to construct price indices. The indices show somewhat different results, which is explained by the inability of the average price model to adjust for relative differences in quality between periods. The hedonic regression model on the other hand captures this effect, why the hedonic index is applied in a financial return model. By adjusting for transaction cost, the financial return of an average investment in paintings is calculated.

Municipalities must establish budget annually but they are free to decide how the governance should be designed, this can lead to lack of consistency and measurability within and between municipalities. The purpose of this thesis was to present a proposal for a unified and more measurable financial structure of a municipality where this was lacking. In our theory we describe the issues of traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the analysis the information gathered to reach the answers to what are considered to be useful governance in municipality, are examined. In the conclusion, we design Balanced Scorecards with both financial and non-financial ratios to the councils of the municipality..

Aims: To examine how patients with experience of being involuntarily discharged from medication-assisted treatment with methadone or buprenorphine have coped with the consequences following the discharge. The study also aim to examine how the patients cope with the stigma related to their abuse of heroin and how they manage to cope with the rules regarding themedication-assisted treatment. Method: Three patients with experience of involuntary discharge from medication-assisted treatment have been interviewed. All were heroin abusing men living in Stockholm. The interviewees were recruited through the Swedish Drug Users Union and through a shelter for homeless people with drug problems.

The aim of the study was to examine what workers in social services considers physical child abuse and in which way social services work with children who have been exposed to physical child abuse. The study also examines which interventions are available and how physically abused children assimilate these. I've interviewed four child-welfare officers and for those interviews I've used the qualitative semi-structured method. The results shows that all my respondents have different views on on the definition of physical child abuse. The result also shows that the municipality which the children belongs to plays a major role in which children can get help with their problems.

This essay is included as a sub-study of a survey about child poverty, which the Department of Sociology at Uppsala University, the Ombudsman for Children and Gillbergska Stiftelsen (the Gillberg?s foundation) has been commissioned by Uppsala Town to implement. The intent of this essay is to investigate how three pre-school managers in the municipal preschool in Uppsala describe child poverty, how they see the preschool?s social responsibility and how they manage child poverty in their practical operation. The essay is a qualitative study and informants' responses has been analyzed and related to symbolic interactionism, the thesis theoretical basis.

Title: Nordea Life and Pension during financial crisis Subject: Business administration, Candidate thesis 15 p. Authors: Seyithan Öngörur och Adnan Yari Instructor: Peter Lindberg Date: 2010-01-13 Key words: Nordea, the financial crisis, advice, marketing, customer relationship Purpose: The purpose of the study is to provide an understanding of how the financial crisis has affected Nordea Life and Pensions market growth based on market share. We also want to give an understanding of what factors may be responsible for the outcome that it may be helpful in future financial crises. Method: A qualitative study was the basis for the study, where three interviews were carried out by the respondents from Nordea Life and Pension.  Theory: In this section we have focused on relevant theory and has divided them into different themes, advice, current legislation, marketing, consumption and buying behavior. Conclusion: The study shows that Nordea Life and Pension had a positive growth during the financial crisis and a number of factors are presented that may be the basis for the outcome.Proposal for further research: Since this study was limited to one company it may be intresting to investigate and examine the consuling industry market as a whole affected by the financial crisis. Contributions: This paper has provided an understanding of how Nordea Life and Pensions affected during a financial crisis, based on market share and the factors that may have been the basis for this..

Since January 1st 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). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

This study concerns the experiences and feelings students in intermediate school gain from the changing room to sports class. It is a qualitative study with a socio-cultural approach, which has been analysed in a hermeneutic way. The students? voices have been heard through interviews and questionnaires, and furthermore, to get a broader perspective, adults working in school, have also been interviewed. The study shows that many children feel discomfort without clothes in the changing room, furthermore that the absence of adults in this room may add to exercise of power amongst the student, like abuse, direct- and indirect threats or to exclude someone from the group.

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

The aim of this essay was to examine the impact that parents drug abuse have on their children´s chances and possibilities while growing up. This study is done by investigating literature written by acknowledged authors and experts in this field. The following questions were asked:How does the literature describe the influence of parent´s drug abuse on their child´s ability to develop and learn?Which factors does the literature distinguish as determining factors on the child´s ability to resist and recover, from a childhood with drug abusing parents?The result of this essay showed that having drug abusing parents constitute different types of risks when it comes to the child´s ability to develop and learn. How the child is able to cope with it´s parents drug abuse is determined by several factors such as, the situation in the family, the child´s personality and how people in the child´s surrounding react on the child´s needs..