Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

The aim with this study is to understand how social workers at the individual- and family sector think about child poverty and how they work with and reason about the preventive and facilitate work they do for financial vulnerable families. We have in our study used qualitative method through semi-structured interviews with social workers at the individual- and family sector to answer our purpose. The results showed that child poverty is a concept hard to define and not well established. The social workers have divided views on child poverty but still at the same time mean that it exists amongst the families they meet. There is also a big difference between municipalities and their reasoning on what a reasonable standard of living is for a financial vulnerable family and how they work with preventing child poverty.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

A budget consists of figures showing how much a particular activity has access to during a given year. With a balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

The economic policy of the Swedish Social Democrats has undergone major changes during the last thirty years. From using a so-called Keynesian policy to promote full employment in the economy, the Social Democrats have switched to a more monetaristic policy to promote low inflation instead. What I intend to do with this study is to see if the policy change also can be noticed in how the party describe their own policy. Have the Social Democrats been open and transparent with their change in priorities, or have they tried to hide this in their rhetoric?The purpose of this thesis is to examine if one can notice a change from a Keynesian to a monetaristic policy in the Social Democrat?s descriptions of their economic policy.

In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

The current Financial crisis has left its mark. It has even hit the major Swedish banks who have shown large losses. The media has not been slow to take note of this, and the constant political debate about the bonus culture has been reinvigorated. Our aim is to find out how the major Swedish banks relate to the publicity and describe how and why senior executives are rewarded, and what strategies banks are using in the design of their reward system to maintain a legitimate behavior, and thus the confidence of its stakeholders.As a starting point to answer our purpose we have used the agency theory that describes our view of how various problems occurs and how incentives can be established in order to get senior executives to act for their owners' interests. Modern theories of reward systems are taken from a variety of authors, these theories give us an insight into how reward systems can be designed in banks.

Title: CSR and profitability in three dimensions ? practical examples, Economic Value Added and previous researchAuthors: Linda-Marie Emilsson & Martina Classon Subject: Business AdministrationDate: 2011-05-26Mentor: Krister BredmarProblem description: Scientists have for a very long time disagreed about whether or not companies should work with Corporate Social Responsibility (CSR) and if there is any correlation between CSR and profitability. There are mainly three different views according the correlation: CSR have a neutral impact on financial performance, CSR have a positive impact on profitability and CSR have a negative impact on profitability. One of the reasons behind the disagreement is the complexity measuring CSR. Scientist claims that EVA is a measure that can be used to measure the correlation between CSR and profitability.        Purpose: The intention with our essay is to find out if there is any correlation between CSR and profitability.

Title: The life is too soft to accord in to tariffs: an essay about youth and families with children who are recipients of economic support, their experience of their financial situation and the reception towards the social welfare.Author: Ana Becovic & Kerstin Olsson         Supervisor: Erik WesserInstitution: Humanvetenskapliga institutionen, Högskolan i KalmarType of Essay: Degree project, 15 ECTS                     Date: December 2008The aim for our study has been to examine how youth and families who are recipients of economic support on long term basis experience their contact with social welfare. The starting point for the question at issue has been the client's experience of their financial situation the reception and expectations towards the social welfare.In our B-level study we carried out qualitative interviews with social welfare officers to find out how they applied the "child perspective" in granting financial support and to what extent they felt that they succeeded in meeting the need of the client. The conclusion was that there is still room for improvement in this field and particularly a wish to focus more on the child's situation and development. The officers told us that they tried to pay closer attention to the child's situation through asking about the children and by visiting the families at home.They expressed awareness of the importance to a child's well being the financial situation of their family. They also expressed the need for the child to be able to take part in leisure time activities and having an active social life.In this study our research method is based on qualitative interviews.

Bakgrund: Bland det värsta som kan hända företag är att få en going-concern varning eftersom det är en signal till intressenter om att företag inte tros överleva under en längre tidsperiod. Tidigare studier har studerat effekterna av en going-concern varning för företags intressenter och på kortsikt vad som händer med företag. Det gör att vi vill studera hur företag agerar för att undvika konkurs och likvidation och därmed överleva going-concern varning.Syfte: Syftet med studien är att förklara hur företag agerar för att överleva en going-concern varning med fokus på kommunikation. Vi kommer därför att skapa en modell.Metod: Studien har en forskningsansats som är deduktiv där vi tar avstamp från resursberoende teorin, institutionell teori och attribution theory. Den empiriska datan är av kvantitativ art och är insamlad via enkätundersökning samt en dokumentstudie av årsredovisningar.Slutsats: Vi har kommit fram till att en going-concern varning är en kris för företag.

2009 beslutade det europeiska fotbollsförbundet UEFA att införa regelverket Financial Fair Play Regulations, för att förbättra fotbollens ekonomiska hälsa. Detta som en följd av en allt mer ansvarslös och irrationell pengahantering bland europeiska fotbollsklubbar, med stora underskott och försenade betalningar som konsekvens. Ett avsnitt i regelverket berör de så kallade ?break-even?-kraven, som sätter begränsningar för hur stora underskott klubbar får visa upp. I vår uppsats har syftet varit att utreda huruvida ?break-even?-kraven är att anse som förenliga med EU-rättsliga konkurrensregler, specifikt art. 101.1 FEUF.

 The 2008 U.S. Presidential Elections were in many ways special, where the USA got its first president of Afro-American origin, Barack Obama. The elections will also be historical since the great use of social medias - as the community Facebook, the video sharing site YouTube and web based diaries, blogs - broke through during the campaigns. This study's purpose was to examine how a few members of the Swedish parliament described the result of the Presidential Elections in their blogs. The main question - how the election results were described in the blogs - was divided into three themes, created on the basis of the blog's content.

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..