This study illustrates the task of the administrator where the main focus lies on getting understanding for the administrator?s work, showing how this is performed. The method I have used in the performance of the research is the qualitative method. This study was carried through by means of interviews. Theoretical starting points are exchange theories, friendship theories and part theories.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

The purpose of this study is to ? through a discourse analysis ? examine how the parliamentary committee ? Ansvarskommittén ? legitimizes the need for merging administrative regions. The committee?s investigation is what underlies the present debate on regionalisation and the merging of regions in Sweden. To carry out this discourse analysis, I have used ?What?s the problem represented to be??, by Carol Lee Bacchi as an analytical framework.

This study highlights the structures and networks thatexist among financial analysts on the Swedish financial market. The study isbased on nine semi-structured interviews with buy- and sell-side analysts, anindependent analyst and an Investor Relations Manager.The theoretical framework of the study is based on acombination of the research fields Behavioral Finance and Social Studies ofFinance. These two research fields have proven to be a good basis for thequalitative approach used in the analysis. The study is divided into four thematic areas: Fundamentals / Psychology, Independence and consensus, Ranking and Social network.The results show that there are a large number offactors, structures and interpersonal relationships that affect how analystsmake their decisions and conduct their analysis. Among other things, theinterdependence between analysts and their counterparts prohibits the movetowards a more clear system for compensation.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

This qualitative study examines the participation that older people have in their own home care by exploring experiences of care workers. We will investigate to see if there are limitations due to financial implications in the sector. Modern day care of the elderly in Sweden is facing increasing pressures to both show cost savings whilst maintaining the same levels of service within the community. It is becoming more essential for older people to participate in their own care for the sake of their health and well-being. The method that we used for data collection was qualitative interviews.

 Date                   May 28, 2009Level                  Bachelor thesis in Business Administration/Information TechnologyAuthors             Jennie Andersson, Niklas Fridell, Visar HoxhaTutor                  Marie MörndalDepartment    HSTTitle                    ERP-solutions in small to medium sized enterprises ? possibilities and problemsSummary          ERP-solutions have penetrated the market for SME: s, offering the same advantages larger enterprises have enjoyed for years. For a significantly cheaper price, SME: s can nowadays acquire ERP-solutions and become more effective and increase their profit.  The authors have examined five SME: s in both the production and service company segment and have come to the conclusion that an ERP-solution would indeed benefit these companies in many levels but also induce certain obstacles the examined companies must overcome, both financial and organizational.Purpose            The purpose of this thesis is to examine if and how SME: s can become more efficient and developed and increase their profit by implementing an ERP-solution. Further, the purpose is to discuss which conditions that exists for the examined SME: s in order to implement an ERP-solution.Method            The thesis consists of a qualitative research where the authors have interviewed either the owner or employees at management level by using semi-structured interviews.

This study is about conception in the evaluation of financial assistance within the social services. The aim of this study is to describe and understand how social workers reason about variation, conception and local norms and its significance in the evaluation process. To reach this purpose we have conducted semi-structured interviews with eight social workers in which different themes were discussed and reasoned about. In order to understand and analyze our results we have studied/used the knowledge about tacit knowledge and street-level bureaucracy. Our results showed, as previous research states, that social workers do have conceptions about clients.

The purpose of this masters thesis is to examine how managers in public libraries are managing financial cuts. Questions posed are: What strategies are used by the library manager to handle the cuts and how are the strategies being worked out? What are the consequences of the cuts? How do the managers use their library plans in the work with the cuts and how do the plans change as a consequence of the cuts? Library managers in eleven communities are interviewed about their financial cuts in 2003 and/or 2004. The result shows that cuts are made in different ways. The study analysed the managers statements with a model about strategies created by Oulton.

The aim of this study is to point out different aspects of modernity in the cookbook Husmoderns Köksalmanack. It is a publication that has been published annually since 1933. The books have been studied in the light of Anthony Giddens´ theoretical perspective on modernity. The study is based on three different themes that all can be linked to modernity. These themes are; Time and space, Locally, regionally and globally, and Advice.

 The luxury market has steadily grown from the industrial revolution and onwards. Changes in society, trends and the increased living standards has enabled more people to consume luxury goods.The world is going through a major economic crisis at the moment. Studies shows that companies that have focused on added value rather than lowering prices has survived past financial crisis. It is also obvious that companies act very different during times of crisis. Adding to the problem is trends that point to a more careful consumption and environmental awareness.

This is an examination of how interdependence affects the behaviour of politicians and their ability to govern the way they want to. I analyze the memoirs of two Swedish prime ministers, Tage Erlander and Ingvar Carlsson to explore their experiences. I focus on how the increasing interdependence affects the politicians with regards to security, welfare, and financial policies. Sweden had a special position between Soviet and NATO during the cold war. This meant Sweden gave priority to it's neutrality policy during the cold war, compared to increased trade cooperation.

Begreppen ha?llbarhet och CSR, corporate social responsibility, ses ba?da som ett sa?tt fo?r ett fo?retag att ta socialt ansvar fo?r samha?llet och samtidigt minimera risker fo?r ova?ntade ha?ndelser. Bankernas roll i att bidra till en ha?llbar utveckling a?r betydande pa? grund av sin fo?rmedlande roll i ekonomin. Bankerna har en stor inverkan pa? den ekonomiska utvecklingen i va?rlden.

Bakgrund: För att avgöra huruvida aktieanalytiker som grupp betraktat tillför värde för investerare måste frågan ställas om det är lönsamt att följa analytikernas konsensusrekommendationer. Ett problem med att följa dessa är att rekommendationerna som utgör konsensus kan förbli oförändrade under långa perioder vilket innebär att de vanligtvis blir mindre informativa med tiden. Studier som istället utvärderar värdet av reviderade rekommendationer har visat att det kan vara mer lönsamt att följa analytiker när de ändrar uppfattning om en aktie.Syfte: Syftet med studien är att utvärdera revideringar av aktieanalytikers rekommendationer på den nordiska marknaden och att analysera investeringsstrategier baserade på dessa som tar hänsyn till transaktionskostnaders inverkan på avkastningen.Genomförande: De reviderade rekommendationerna har utvärderats kvantitativt med data från Inquiry Financial för perioden 2006 ? 2009. Vi konstruerar sex portföljer för varje studerad marknad, där de olika portföljerna består av upp- respektive nedgraderade aktier med olika innehavsperioder för att testa huruvida revideringarna kan sägas vara informativa.Resultat: Resultaten visar att reviderade rekommendationer är informativa på flera av de studerade marknaderna, där aktiekurser fortsätter att stiga för uppgraderingar och sjunka för nedgraderingar flera månader efter att revideringen har skett.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.