This paper aims to analyze the effect of the American Subprime crisis of 2007 through the perspective ofHaynes Minsky?s model according to Charles Kindleberger. The investigation revolves how the anatomyof a financial crisis develops and how it is applicable to the Subprime crisis. More specific conclusionsare derived from applying Minsky?s model to the three largest American indices; Dow Jones industrialaverage, S&P500 and NASDAQ.To deepen the analysis the Case-Shiller home price indices acts as a second parameter tocompliment Minsky?s perspective with Robert J.

In this study we aim to research teacher opinions on sexual education and how it is conducted within schools in Sweden. From their view of the education we want to elucidate the different factors of success and tribulation that the sexual education contains. The teacher opinions, which are collected through semi-structured interviews, reflect many different aspects of the sexual education. Though the informants possess different positions within schools they all seem to have some what the same idea of what successes and tribulations the sexual education contains. Furthermore all of them agree on one thing, the students want more sexual education.

Denna studie fokuserar på företagsstorleks inverkan på sambandet mellan Corporate Social Responsibility (CSR) och Corporate Financial Performance (CFP). Huvudsyftet är att mäta om effekten av CSR på CFP skiljer sig mellan små och stora företag noterade på Nasdaq OMX Nordic Stockholm. Perioden som studeras är åren 2006-2009 samt år 2011. För att utröna om företagsstorlek har inverkan på sambandet tillämpas modererande regressionsanalys som går ut på att fastställa huruvida någon interaktionseffekt förekommer eller ej. Vi kontrollerar även för variablerna bransch och tid.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

This thesis discusses how the education in the Master of Engineering program can change to become more into line for the students needs, especially for the women, both directly in the education situation and later in their occupational roles. This is done using a gender perspective. Both the education and the occupation today is characterised by masculine norms and values. The education lacks gender perspective and is created by men, for men. The thesis gives concrete proposals on how to change two existing courses to better fit the students.

AimThe purpose with our study has been to investigate if upper secondary high schools in the south of Sweden, Stockholm and north of Sweden follow the outdoor education regulations stated in the curriculum (Lpf-94). Moreover, we aim to study if the teachers? previous experiences as well as the students affect the outdoor education. Finally, the purpose is to find out how the outdoor-life-education can be improved. These are the research questions:o How do the chosen high schools follow the outdoor education regulations stated in Lpf-94?o What obstacles, advantages and differences exist between the outdoor-life-education in these high schools?o In what way do the teachers? outdoor life experiences influence their education at school?o How can the students influence the outdoor education in their High Schools?o How can outdoor education be improved?MethodThe study is based upon data collected from four interviews with PE ( physical education) teachers from four different high schools.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

AbstractOur study illustrates how disabled high school students, their assistant and physical education teacher experience inclusion within the physical education. A total of seven interviews have been done to show their experiences. The questions we have chosen are: How do the student, assistant and physical education teacher experience their relationships? How do the student, assistant and physical education teacher experience the physical education? How do the student, assistant and physical education teacher experience inclusion of the student in the physical education?To illustrate their experiences a total of seven interviews have been done. They were carried out at the students schools, in the environment they are familiar to.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

 This study is made, on behalf of Västerbottens Fotbollsförbund, with the purpose to investigate how the 2008 financial crisis have affected the sponsorship to the voluntary sports sector in the Västerbotten region, with focus on the womens elite football teams. The background of this study was to investigate the effect of the financial crisis to help the voluntary organizations in the future. The study was carried out with a qualitative approach as depth interviews with ten people representing both the voluntary organizations and the sponsoring companies, which one was a previous sponsor. To understand and interpret the result of the interviews we used models such as the stakeholder model, the A-ERIC model and a communication model for sponsorship from literature such as Donaldson and Preston (1995), Mitchell et. al.

This paper is a qualitative study of the pedagogical conditions and the knowledge necessary for the creation and development of an education regarding leadership in the field of amateur theatre.The purpose of the study has been for participants to reflect and create knowledge about the creation and implementation of a course for leaders of amateur theatre.Questions raised in the study concern the students? previous experience of drama, theatre and leadership; their desire to become leaders of theatre; their own view of their need for knowledge for their future leadership; their understanding of the contents of the education and the theoretical perspectives upon which a course in theatre leadership can build. Finally, the participants? perceptions of difficulties and possibilities of working as theatre leaders were investigated.All 13 participants have answered a questionnaire regarding their previous experience of drama, theatre and leadership and also about why they want to become theatre leaders. The participants have also taken part in four focus conversations regarding what they think they learned, how they value the knowledge they gained and what knowledge they feel will be needed in a future leadership.The data has been analyzed hermeneutically to find patterns in the participants? perceptions of their learning.