Företag blir allt mer globala och investeringar i utländska företag blir allt vanligare. Att investera över gränserna kan vara komplext då redovisningsreglerna länge skiljt sig åt i olika länder. Behovet av att reducera skillnader som finns i redovisningen har länge varit stort. För att komma till rätta med detta tog Europaparlamentet år 2002 ett beslut om att införa International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) inom EU och en process inleddes som innebar att alla medlemsländer ska redovisa enligt IAS/IFRS. I och med att Sverige är med i EU ska alla noterade företag i landet upprätta sin koncernredovisning enligt IAS/IFRS-standarderna från och med början av år 2005.Vårt syfte med denna uppsats är att beskriva hur redovisningen av svenska bankers finansiella instrument har förändrats i och med införandet av IASB:s redovisningsstandarder.

This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of volatility in the relevant company?s share price. The paper is grounded in sustainability reporting and financial risk. With the world facing significant changes and natural disasters, there is an urgent need for action to mitigate environmental impacts to avoid devastating consequences.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

Year 1996 a new law was introduced in Sweden, the law of corporate restructuring, what purpose was to help companies in financial distress. Now, nine years later the procedure hasn?t been successful. This is what this thesis is trying to find out.This thesis main question is: What distinguishes the companies that have filed for a corporate restructuring, according to the financial position?The purpose of this thesis is to find out if key ratios can be used to distinguish the companies that filed for corporate restructuring.

The analysis of acute phase protein serum amyloid A (SAA) has recently been brought into clinical use in veterinary medicine. Some of the difficulties with incorporating the SAA method in clinical practice have been the expensive and rather large equipment required for the method. Due to these difficulties only larger clinics can afford to use the SAA analysis.The company Equinostic has recently developed a smaller instrument that costs one-tenth of a larger instrument. The instrument is named EVA1 and has so far only been used to analyze SAA in horses.The aim of this study was to investigate if the EVA1 instrument could be used to analyze SAA in cats. This study included 24 serum samples from cat, which were first analyzed twice on the EVA1 instrument and then sent to the Strömsholm Referral Animal Hospital in Sweden where they reanalyzed the samples using a validated reference method.

This paper investigates how Swedish upper secondary school students relate to the financial support available from the Swedish state of education. It also looks at the attitudes of such students to the new CSN[1]truancy rules as they apply to school politics.Is there a difference in students? attitude to these truancy rules and does that difference depend on the students? socio-economic standard, whether they come from a wealthy background or a marginalised society or whether they are ethnic Swedish? Does this in any way affect the attitudes of the students?This financial support is only paid to those students who do not skip school. If they lose their right to this contribution because of truancy, their parents will also forfeit the right to the financial subsidies to which they may be entitled. Naturally, this may affect students in different ways, depending on what kind of financial situation their family is in.Do some students go to school out of their own financial interest or out of that of their parents? Through focus-group interviews, students have expressed their opinions, told about their experiences and stated their attitudes with regards to these matters.

This Master Thesis has been carried out in cooperation with Ursus Medical AB (URSUS) which markets, assembles and sells the Rotex Screw Needle Biopsy Instrument ®. The instrument is delivered with an instrument holder. Customers had expressed dissatisfaction over that they needed to use two hands during a biopsy procedure, which resulted in a project to develop a new instrument holder.The project aim was to create concepts for how the new instrument holder should be designed, with focus on the mechanics. The new instrument holder would build on the existing basic principle that the screw needle and the cannula were screwed into the tissue. The thesis work would result in a technical solution and a functional prototype of the chosen concept.To achieve this, a generic product development processes were used and began with a comprehensive literature review.

The purpose of this study was to inquire how social workers perceive and describe financial abuse of older persons. Six qualitative interviews were carried out and the assembled data was then categorized and analyzed using a theory considering exercise of power and ageism as a theoretical frame. Previous research has shown that at least 10% of older persons have been exposed to some form of abuse or violence; however, there is a lack of research carried out in a Swedish context regarding financial abuse specifically. The six persons interviewed in this study all presented financial abuse as some kind of violence and as previous research has shown the study suggests that this is an increasing problem. Further research ought to be carried out to increase the awareness of this particular form of abuse and to facilitate discovery and development of measures to prevent financial abuse of older persons.

Syftet med uppsatsen är att utreda vilka finansiella instrument som används i affärsplaner framtagna av nya företag i uppstartsskedet.Litteratur om affärsplaner har studerats för att utreda vilka som är de vanligaste finansiella instrumenten som förekommer. En kvantitativ prövning har utförts för att studera vilka finansiella instrument som används i praktiken, hur vanligt förekommande de är, för vilka tidsperspektiv de redovisas samt hur många finansiella instrument som tas upp i respektive affärsplaner. Prövningen har utförts genom att en befintlig volym med affärsplaner har stu-derats och samtliga finansiella instrument registrerats. Resultatet har i sin tur analyserats och presenterats textuellt och i form av grafer.De finansiella instrument som enligt tidigare forskning bör finnas med i en affärsplan är resultaträkning, balansräkning, kassaflödesanalys och breakeven-analys. Dessa fyra instrument har klassificerats som finansiella huvudinstrument.

Belyser övergången från historiska till verkliga värden för finansiella instrument. En banksektor och en industrisektor undersöks för att fastställa slutsatsen, som visar att det inte skett någon förändring på grund av tillkommande paragrafer i ÅRL utan förändringen ligger hos de noterade företagen och övergången till IFRS regler, den så kallade säkringsredovisningen..

Syftet med denna litteraturstudie är att beskriva hur standardvårdplaner, kan vara ett instrument som förbättrar omvårdnadskvalitén för patienter och närstående i sen palliativ fas.Artiklarna söktes via Högskolan Dalarnas bibliotek och Falu lasaretts bibliotek. Artiklar från andra referenser ingår också i studien. Totalt har 17 artiklar använts i resultatredovisningen. Resultatet visar att efter införandet av standardvårdplan förbättrades följande områden; symtomkontrollen, anhörigstöd efter dödsfallet, kommunikation, omvårdnadens standard och evidens. Fokus lades på att prioritera viktiga omvårdnadsåtgärder och det visar sig att standardvårdplanen Integrated Care Pathway (ICP) är ett användbart pedagogiskt instrument vid kvalitetsförbättringar i palliativvård.

The aim of this thesis is to study the cause of Egypt´s failed development of the transition to democracy and vice versa, the reason why Turkey succeeded in democratic transition. Thesis methodology is a comparative analysis between design units Egypt and Turkey. Thus, the most similar design used in the investigation.European Commission began in 1998 to review Turkey´s political and economic reforms to fulfil the Copenhagen criteria. 2005 began negotiations on a Turkish- EU membership. U.S and Egypt have enjoyed close economic, security and democratic cooperation since 1975.

Purpose: To investigate if Altman´s Z´-score model, which calculates financial distress, can be applied on companies established in Sweden and if the financial crisis in 2008 made previously healthy companies go bankrupt.Methodology: Quantitative studies with a positivistic foundation. Empirical data will be collected in order to examine if there is generalizability among the studied objects. Conclusions will be made by comparing the empirical data with the theoretical foundation. Financial distress in firms will be measured.Theoretical perspectives: Altman´s Z´-score model, designed to predict financial distress in private firms.Empirical foundation: A selection of 93 private firms that have gone bankrupt in the years 2008, 2009 or 2010. The firms selected all have a turnover that exceeds 20 million SEK.

This paper analyses how Swedish fine-art oil paintings sold at auctions has performed as a monetary investment during the period autumn 1985 until spring 2006. An average price technique as well as a hedonic regression technique, applied to a sample of 19 213 auction sales, is used to construct price indices. The indices show somewhat different results, which is explained by the inability of the average price model to adjust for relative differences in quality between periods. The hedonic regression model on the other hand captures this effect, why the hedonic index is applied in a financial return model. By adjusting for transaction cost, the financial return of an average investment in paintings is calculated.

Municipalities must establish budget annually but they are free to decide how the governance should be designed, this can lead to lack of consistency and measurability within and between municipalities. The purpose of this thesis was to present a proposal for a unified and more measurable financial structure of a municipality where this was lacking. In our theory we describe the issues of traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the analysis the information gathered to reach the answers to what are considered to be useful governance in municipality, are examined. In the conclusion, we design Balanced Scorecards with both financial and non-financial ratios to the councils of the municipality..