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 recent years, global organizations safeguarding financial stability has started to track commercial property markets. One of the reasons for this refers to the fact that commercial property constitutes a large share of bank lending. Simultaneously, bank exposures to commercial property are extensive and risky since collateral values are strongly correlated to borrowers cash flows. Since banks are viewed to play a key role for financial stability, studying the relationship is well motivated. To better understand how commercial property markets interact with financial stability, this paper develops an econometric model for studying the commercial rental market.

Corporate failures pose a problem for banks, investors, customers, employees andinsurers. With a multivariate discrimination method, the study aims to find the specificFinancial ratios that most accurate reveals a company's financial health, which is ofinterest to all of the above parties. The data consist of 1042 Swedish small enterprisesand 30 different Financial ratios between the years 2005?2007. The result shows thatbankrupt firms three years before bankruptcy have a disadvantaged capital structurewith poor solvency and high debt.

During the recent financial crisis there has been an intense debate regarding small enterprise?s possibilities to borrow money. Statements from interest groups and results from surveys among Swedish non-financial companies indicate that their situation has worsened. Credit worthy enterprises that under normal circumstances would not have any problems getting financing are now facing financial difficulties. In contrast, an economic report from the Bank of Sweden concludes that Sweden does not suffer from a severe credit rationing due to the financial crisis.

At Rottneros pulp mill mechanical pulp is bleached with hydrogen peroxide. The changes of bleaching chemicals that are used for different grades are taken from bleaching tables; however these tables are old and need to be updated. The purpose of this thesis was to be the basis of new documentation.In this thesis three pulps where studied with the aim to find the optimal bleaching chemical changes (total NaOH/VP-quote) for each pulp. The pulps were taken from the filter before the bleaching tower and the pulps were bleached in the lab. The most important pulp property in this study was the brightness and how that was influenced by the chemical dosages.

The aim of this report was to quantify the accumulation of carbon dioxide (CO2) and methane (CH4) in ice-covered lakes in winter (October-March) during three consecutive years, and to assess whether the concentrations of DIC and CH4, as well as the ratio DIC:CH4 differs between years and between lakes affected by clearcutting and untreated reference lakes. Water- and gas samples were collected from four boreal lakes (two affected by clearcutting and two untreated reference lakes) located in Västerbottens inland in spring. The lakes were found to accumulate on average 91, 55, and 84 mgCm-2d-1 during winters 2012-2013, 2013-2014, and 2014-2015, mostly originating from CO2. The concentrations of DIC (autumn and spring) were higher in the affected clear-cut lakes compared to reference lakes for all years, including the reference year (2012-2013) before clear-cutting. No such difference was found for CH4 or the ratio DIC:CH4.

Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

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.

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.

There are an increasing number of unaccompanied children coming to Sweden. Sweden is one of the countries in the world that receive many of them. This awoke my interest to investigate the assessment of financial assistance and ?other living expenses? considering unaccompanied children. My approach was a qualitative study including interviewing five social secretaries working in five different districts in Malmö.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

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?.

Background: Mutual funds have become an important part of the Swedish deposit market. Savings in mutual funds add up to almost 20 percent of the households'assets. When the pension reform is carried out all employees are going to have savings both in mutual and bond funds. But only if the fund overperforms the market it is worth investing. Purpose: The purpose of this study is to explore if Swedish mutual funds have generated higher returns than market portfolio in the late nineties.

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.