The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

Title:Changes in the auditing work of asset management companies.Advisor:Bengt BengtssonExaminer:Stig SörlingAuthors: Mattias Skog & Andrea CyganikPurpose:The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.Methodology:The study is based on an adductive approach using a quantitative method.Theoretical framework:The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.Empirical findings:The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.Conclusion:The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen..

Background:Persons living with a mental illness often have to put up with a financial disadvantage. Their ability to work is often limited and because of that they have to rely on the welfare reform to get an income. This income is often low compared to other citizens which by itself is something strongly associated with mental illness. Purpose: The purpose in this study was to describe how people living with a mental illness experience that their economic situation has an impact on their daily life. Method: This study is a literature review containing nine scientific articles from previous research.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

The aim of this bachelor-thesis is to study how the City Library in Norrköping, in collaboration with the outpatient centre, Gränden, has assisted people with substance abuse problems through a bibliotherapeutic reading circle known as, Människor mellan raderna (People between the lines). My theoretical framework is based upon Ruth M. Tews and Berth Danermark?s theories. Tew states that in order to create a well-functioning team consisting of various professional competences, each individual needs to possess certain character traits including the ability to contribute with their unique competence and an openness to receive and absorb the other participants? contributions.

Inom ramen fo?r IVIN- projektet avsa?g fo?religgande studie att explorativt underso?ka vilka variabler som kan moderera behandlingsutfallet i en internetadministrerad KBT-behandling fo?r personer som upplever sva?righeter att reglera ilska, aggressioner eller utagerande beteenden i na?ra relationer. Sextiofem personer inkluderades och randomiserades till de tva? betingelserna behandlingsgrupp (n=32) och kontrollgrupp (n=33). Aktuell studie baserades pa? resultaten fo?r de deltagare som fyllt i fo?r- och efterma?tning (n = 59).

This study demonstrates that there is variety of treatment interventions for children exposed to intimate violence. These interventions are differentiated in design but a common ground for them all is that they strive to provide a chance for children exposed to intimate violence, to be able to speak about and process their feelings and violent experiences. The study?s aim is to, with a qualitative approach, seek understanding for the different actors who practice social work, see upon their task in the treatment interventions that are provided for children exposed to intimate partner violence. The study is based on mapping the existing treatment interventions for previously mentioned target group, in Malmö.

Syftet med studien var att finna vilka uppfattningar yrkesverksamma inom socialt arbete har om barns situation i familjer med alkoholmissbruksproblematik. Vi ville även belysa deras uppfattningar kring deras eget arbete med familjerna. Studien byggdes upp via en fenomenografisk ansats med socialkonstruktivismen som teoretisk grund. Fenomenografin fokuserar på vad ett fenomen uppfattas vara istället för vad fenomenet är. En uppfattning är enligt fenomenografin någonting som sällan är en företeelse för reflektion utan snarare något som finns i det undermedvetna.

Bakgrund: Sjuksköterskor som arbetar på akutmottagningar möter dagligen patienter som är alkohol- eller narkotikapåverkade. När patienter kommer till akutmottagningen och är påverkade av alkohol eller narkotika förekommer det ofta våld. Det vårdvetenskapliga perspektivet i examensarbetet är Kaséns syn på vårdrelationen och delaktighet. Syfte: Syftet är att beskriva sjuksköterskors erfarenheter av att möta patienter som är påverkade av alkohol eller narkotika på akutmottagning. Metod: Sex narrativa intervjuer har genomförts med sjuksköterskor som arbetar på en akutmottagning i mellersta Sverige.

There are many children in Sweden today, approximately 200 000, who have parents or a parent that abuses alcohol or other drugs. The aim of this study was to investigate how group leaders in support groups for children with addicted parents relate to this sort of support groups. What are their advantages and disadvantages, according to the group leaders?The method used was qualitative and the empirical material was collected through group interviews. We have interviewed eight persons who are social workers and the interviews were carried out at three work places.

People in refuge face states with a dilemma. This dilemma consists of a wish (or obligation) to help those who need a refuge, and at the same time consider domestic issues such as financial costs and security problems. Thus, there are two perspectives which are important to consider when refugee policies are made. The aim of this paper is to see which perspective the EU had when making their migration policies. The question asked is: which perspective is behind the making of European refugee policy?The theories realism and idealism are used to describe the conflicts in the making of European refugee policies.

The aim of this study was to investigate the production of knowledge that can emerge in the use of Practice Research by Mirror method. This by finding out what it is in the practical work that leads to the production of knowledge and how knowledge production takes form. The empirical data that form the basis for this study is recorded group within the Mirror method discussions and a focus group interview with social workers who participated in the discussions. Those who have participated are social workers with experience from working with financial aid support and only real cases have been used in the discussions. The results have been analyzed according to Lipsky's theory of street-level bureaucracy and their discretion and Fook and Gardner´s theory of critical reflection.

We have seen a revolution in the area of communication on a worldwide scale. We begin talking about terms as globalisation, integration and deregulation of the financial market. Companies have been tax planning for decades, the questions is if Internet has made an increase of companies than uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the Internet because of the relatively new area of research. This thesis will take various factors under study such as globalisation, development of the offshore industry and the fight against harmful taxation by the OECD and other organisations in order to describe the effects of Internet.

Early Swedish films from the 1910?s and 1920?s are not only an important part of Sweden?s cultural heritage, but also an important part of the international film heritage. This period is often refereed to as the golden age of Swedish film history. Despite this fact, the possibility to watch Swedish films from this period is very small and the main purpose of this thesis is to examine why the availability of these films has such low priority in the Swedish film policy and at the Swedish Film Institute. With the use of policy analysis, I study governmental policies and policies from the Swedish Film Institute for early Swedish films and seek to identify the policy problem and its different parts.