Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

This study is investigating what conditions can strengthen an alliance and which obstacles there are. Coercion aspects can also influence an alliance and are therefore also written about. The asymmetrical relationship between the social worker and the juvenile delinquent is investigated also with in regards to the tacit and explicit coercion when they are entering care. The study is focusing on the consequence/influence programs that the juvenile delinquents can be sentenced to because of their crimes. Counseling is a major part in these programs.

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.

Purpose:  The purpose of this thesis is to examine how the major car companies have been affected by the global financial crisis. We would also want to look at how revenues and profits have been affected, and what the consequences have been both within the company and the market in general. It?s also interesting to see how profitability and financial stability has been affected. We had chosen to do a ?before-after? comparison, and we chose to compare the years 2007 and 2009.Boundaries: We have chosen to concentrate on a corporation in the Asian market, more specifically Toyota.

The aim of this study was to provide an understanding of the situation of an often forgotten group in foster care, the carers? own children. Our main focus was to explore this group?s experience of foster care, their experience of participating in caring for the foster children and their possible need of support and help. Our chosen method was qualitative interviews with six adult children of foster carers, two men and four women.

Background:Investments in different forms have always been popular to every human being. For the most common investments, such as stocks and bonds, there are loads of information to gather for the investor. Historical data like risk, return, dividends and fundamental data like annual reports are often very easy to find, regarding these kinds of investments. The background of this thesis is the lack of market information in residential real estate investments. A problem with this investment is that there is lack of information regarding risk adjusted return for real estates, which this thesis intends to present.Objective:The objective with this thesis is to study which alternative, directly-owned residential estates or stocks, who generates the highest risk adjusted return.

Syftet med denna kvalitativa studie i form av sju semistrukturerade intervjuer var att undersökahur olika aktörer arbetar för att stödja sina klienter mot en positiv framtid. Avsikten var att belysa klienternas behov, hur väl dessa stämmer överens med det stöd aktörerna erbjuder samt att undersöka om detta stöd har likheter med det sätt på vilket studie- och yrkesvägledare arbetar. Resultatet visar att klienternas behov är komplexa men till stor del handlar om stöd i att skapa en bättre självbild och stöd i samverkan mellan olika instanser. Detta stämmer väl överrens med det stöd verksamheterna erbjuder. Inom samtliga verksamheter används också för studie- och yrkesvägledare `typiska´ aktiviteter.

One could argue that the most discussed topic in finance is whether or not it is possible to ?beat the market?. Even though many people claim to do this, there is little evidence to support the idea that one can consistently beat the market over a long period of time. There are indeed several examples of investors who have managed to outperform the market consistently for a long time, but the efforts of these individuals or institutions could by many be considered to be pure luck.One of the many strategies that have been evaluated by several researchers and is said to generate a risk adjusted return greater than that of the market, is one based on the P/E-effect. This strategy is based on the financial ratio P/E ? price divided by earnings ? and used by constructing portfolios consisting of stocks with low P/E ratios.

Income support is granted to those who are not by themselves or in any other way able toachieve a decent standard of living. Assessment of entitlement to income support is based onan individual evaluation and equal treatment (Kjellbom, 2009). Administrators of economicaid should therefore not judge clients differently depending on, for example, gender. The aimof this study was to commence from a gender perspective in understanding howadministrators of economic aid think of equality and inequality between the sexes whenheterosexual couples apply for income support. Based on this objective we arrived at twomain formulations of questions; how administrators of economic aid deliberate aroundequality and inequality between sexes in connection to applications for financial support, aswell as which variables in organisations sustain or discourage inequalities between genders inaid management.

The purpose of this essay is to examine whether and how labor consultants, job coaches, guidance counselors promote the possibility of self-realization of the clients they encounter in their work. By analyzing, based on the theoretical framework, six semi-structured interviews of people having the chosen professions answer the questions "Do counselors promote client's opportunities for self-realization in their work?" and "If so: how is this practiced?". In the theoretical framework three important concepts are addressed: "identity", "recognition" and "self-realization". These are explained with the help of works by including Emma Engdahl, Anthony Giddens, Axel Honneth and Allison Weir.

Då en människa drabbas av en kris kan utomstående hjälp krävas för att hantera och bearbeta de existentiella frågor som uppkommer. Ett allvarligt hot mot kvinnors hälsa är våld i nära relationer. Föreliggande studie har undersökt jourkvinnors stödsamtal med våldsutsatta kvinnor på kvinnojourer. Syftet var att undersöka vilken typ av existentiella frågor som personalen möter i stödsamtalen, samt att studera om och i så fall på vilket sätt utrymmet för dessa frågor i stödsamtal bidrar till ett ökat välmående för kvinnor utsatta för mäns våld. Semistrukturerade intervjuer genomfördes med sex jourkvinnor runt om i landet.

The main purpose with this study was to investigate how study- and careers counselors active in primary school, secondary upper high as well as colleges describe regarding satisfaction of assignments and suggestions on their development. The study also included in what extent pure guidance tasks cover these assignments as well as what criteria affects these.Six study and careers counselors were interviewed during this study, all active in the three separate educational programs. Their responses regarding what tasks are included in their assignments as well as experiences are in line with previous research. The conclusion drawn from this study shows deviational results in-between the three educational programs, this regarding guidance tasks in their assignments. The conclusion strongly pinpoints that criteria as ?time? and ?need of guidance? affect to what extent guidance tasks fills these study and career counselors assignments..

IT-organisationer börjar ta större och större plats i bolags affärsverksamhet, och är idag även en av de största kostnadsposterna. I samband med detta ökar kraven på den IT som levereras där bland annat fler vill ha bättre insyn i vad som levereras och hur mycket leveransen kostar. Detta behov av insyn återfinns både hos IT-leverantören och hos deras kunder. Problem finns emellertid att göra IT mätbart i finansiella termer.  IT Financial Management (ITFM) är ännu i sin linda, men är en arbetsprocess som tar sig an denna problematik; Att kunna ge finansiell data på IT-tjänster. ITFM är en del av det vidare begreppet IT Service Management, vilket syftar till att beskriva hur IT som tjänst levereras på bästa sätt till en kund.