The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.

Bullying is a widespread problem that currently exists in many places and in different age groups. In our paper we intend to focus on bullying in adult life. As many as 340,000 adult persons are subjected to victimization in the form of bullying, which is about 9 % of the working population. Between 100 and 300 cases of all suicides committed in Sweden can be linked to bullying. Bullying is a social problem that should be taken more seriously than it does.

Hållbarhetsbegreppet har fått allt större betydelse. I bankvärlden, är det inte en fråga om, utan hur ett företag ska arbeta med hållbarhet. För att uppnå hållbarhet är det viktigt att förstå hur en strategi måste genomföras, ständigt utvecklas och kontrolleras, för att resultaten ska följa i enlighetmed de strategiska målen..

This paper aims to investigate the systematic risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small cap and large cap stocks (SMB) during the sample period. This is consistent with our a priori expectations and previous international studies. We do not find the expected systematic fixed-income related risk exposure for the fixed-income hedge funds and fund of funds in the sample. The empirical material used in this study is taken from a publicly available fund database maintained by the Swedish Financial Supervisory Authority (Finansinspektionen).

The purpose of this study is to increase understanding of how parents of children in need of special support have experienced their interaction with the pre-school. Our three main areas of interest were to investigate how several parents experienced their contact with the pre-school, if there were any experienced factors that had played a part in the contact with the pre-school and if we could conclude anything about how the curriculum had been followed in these cases, with assistance of the parents? experiences.Our study is qualitative and we chose to interview six parents. We both participated in all of the interviews. The theoretical base of this study is rooted in the phenomenological theory and we also used the framework factor theory to complement our analysis.One of our conclusions was that the parents expressed so many different experiences that we decide not to try compare them in general.

We studied how librarians would adapt to telework, the performance of job responsibilitiesfrom home. We found'that all duties could be accomplished. but to varied extents.Computerbased searches, interlibrary loans, acquisitions, indexing and telephone referenceservices are the duties most likely to adapt to telework whereas cataloguing andclassification probably are best performed in the ordinary workplace.Most duties would demand access to technical means of assistance when performed fromhome. Connections to the library's local network, directly or via modem, are requiredbecause it is unrealistic to expect librarians to telework with fewer tools than theyordinarily have available. Although librarians generally believe that teleworking will nothave a large irnpact on the operation of the library, most would like to telework.Whether teleworking is a viable strategy depends on the characteristics of the duties, thelibrarian's desire to telework, but also on the size of the library, the size of its staff, thelibrary's activities, and how work is distributed between librarians..

Syftet med vår studie var att undersöka hur läxor och läxhjälp berör fritidshemmets verksamhet. Studien belyser även en viss problematik gällande föräldrars möjlighet att hjälpa sina barn med läxorna utifrån ett socioekonomiskt perspektiv. För att undersöka detta har vi först tagit del av tidigare forskning om läxor och läxhjälp, därefter har vi intervjuat fyra lärare för att se hur de ser på syftet med läxor. Slutligen intervjuade vi tre fritidslärare för att se hur läxhjälpen berör fritidshemmets verksamhet. Vi har i vår slutsats kommit fram till att merparten av lärarna i vår studie anser att syftet med läxor är att befästa sina kunskaper men även för att lära eleverna att ta ansvar.

Finansiell rådgivning har blivit en allt viktigare del av värdepappersmarknaden och samhället i stort. Nya lagar och riktlinjer har kommit till för att skydda konsumenten och öka kompetenskraven hos rådgivarna. Trots detta har Finansinspektionen hittat och belyst ett flertal risker som konsumenten kan utsättas för och årligen inkommer ett stort antal anmälningar till Allmänna reklamationsnämnden från konsumenter som är missnöjda med den rådgivning de fått. Om antalet anmälningar som inkommit till ARN under åren 2008-2011 ställs i perspektiv till antalet rådgivningsmöten som hålls per år utgör denna siffra ca 0,02 % av antalet möten. Det är därför intressant titta på hur stort problemet kring misslyckad finansiell rådgivning egentligen är samt att undersöka hur bankerna säkerställer kvalitén på rådgivningen.Syfte: Studiens syfte består i att kartlägga och analysera de fall som skett avseende misslyckad finansiell rådgivning gentemot privatpersoner, samt att granska och analysera hur bankerna säkerställer kvalitén på den finansiella rådgivning de erbjuder.Genomförande: Genomförandet av studiens datainsamling har skett genom en kombination av intervjuer, granskning av dokument, empirisk forskning samt finansiell teori och rådande lagstiftning.

The aim of this two year master thesis is to analyze how digital preservation is presented as a problem in the Swedish national strategy for the digitization and digital preservation of the Swedish cultural heritage. In order to study which assumptions about digital preservation exists within the strategy I apply the discourse oriented methodological tools presented by Carol Lee Bacchi, which focuses on discerning what problem or, rather, representation of a problem exists within a specific policy. This study is a post-structuralist discourse analysis. The main focus of the study is on what assumptions and prerequisites the dominating representation of the problem is based upon and how the representation has evolved. The main material of the study consists of public investigations conducted by the Swedish state, governmental propositions and replies as well as other public documents upon which Bacci's methodological tools are applied.Results show that digital preservation is primarily interpreted as a financial problem as the national strategy and its surrounding documents stress the need of cost-efficient solutions.

Aid effectiveness is a reoccuring theme in the social sciences. Maybe rightfully so, as development is slow in many parts of the developing world. Core literature on the matter seems to suggest that aid effectiveness is contingent on recipients? level of corruption. Assuming this to be true, I examine the EU?s disbursements of Official Development Assistance over the past decade by running regressions: is there a relationship between the level of aid received, and a country?s level of corruption? As the EU is one of the largest donors of foreign aid globally, and has the power to shape the global foreign aid agenda, this question puts to the test whether the EU is leading the way, or rather is an obstacle in front.

Abstract This essay discusses whether or not the technical assistance given by The WTO will effect the reduction of poverty in LDCs. The liberalization of trade is considered to be one of the main forces behind economic growth and the reduction of poverty. Can trade reduce poverty?The WTO formed The Integrated Framework pro to the Doha Round in 2001 to assist the LDCs in aiding them implement the WTO's framework. Has this implementation been effective?The WTO also created The EPRP program to the Doha Round in order to create poverty reducing projects amongst developing countries.

Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.

Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.