The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

Prior research on the ability of financial ratios to predict bankruptcies has shown a significant difference between the companies that went into bankruptcy and those that survived. This paper investigates whether there is a difference in the prediction ability of financial ratios during the last financial crisis compared to relatively normal macroeconomic environments in which most previous studies have been conducted. We use univariate analysis to compare companies that went into bankruptcy during 2010 and 2011 with companies that remained active. Our dataset consists of 51 failed companies that are matched with 102 companies that remained active. All companies were Swedish limited companies with more than 50 employees and the comparison is made with 26 financial ratios.

This exam work has been done for an external client, Snickars Records a record shop specialized in vinyl records with a niches in dance music. The shop is located at Heleneborgsgatan 5A södermalm, Stockholm. The client was in a big need for a new webshop due to the old one was missing a lot of functionality. The project resulted in an almost complete product that?s ready to be implemented and was built after the specifications that was set together with our client.

Background: Previous studies focused on customer loyalty and customer satisfaction. But no studies focused on the interaction between the financial advisor and their client. Therefore we have chosen to focus on this knowledge gap.Purpose: The purpose of this thesis is to illustrate how the interaction between financial advisors and customers affect financial advisory in investment decision making.Method: The thesis philosophy was positivistic because patterns were found with help of a survey. Furthermore is the paper quantitative since the thesis is measurable and it try to explain the interaction between the financial advisors and the clients demographic characteristics and how it influence the financial advice Conclusion: The theories thin-slicing and similarity attraction paradigm may not apply to the interaction between financial advisor and client..

For my advanced degree in archival science, I have organised and catalogued two family archives; man Family Archives ("Gardtmanska släktarkivet") and the Hamnström Family Archives ("Hamnströmska säk- tarkivet"). Though both could be labelled "family archives", there were many differences between the two. The Gardtman Family Archives contained the records of several family members from a period of several centuries, spanning from the early 17th century, to the early 20th century. It was by far the larger of the two archives. A substantial part of the records consisted of documents regarding various agricultural estates the family had owned or been involved with in one way or another.

In this essay the aim is to examine what an analysis of records of the Swedish phenomenon called the ?mara? or nightmare can tell us about gender relations in the nineteenth century Swedish peasant society. From Snorre Sturlasson to studies done in the present day I go through records and the people who has written them for answers to my questions. I use the methods sex/gender and Michel Foucault?s perspective of power and my main material I study is records from DAG.With this essay I take you through methods, and descriptions of the ?mara?.

The purpose of this thesis is to examine how municipal archivists/records managers seek and use information in their daily worklife. Two mayor questions were addressed:1. What information resources and information channels do the respondents use in their daily worklife and which functions do these fulfil?2. How do the respondents experience their information seeking in relation to the work role and the tasks in the municipal organisation?A qualitative method with interviews was used.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

During some time there has been a debate whether or not logging contractors? profitability can be considered poor. The contractors? situation is important for maintaining long term relationships and continuity in the forest industry. A thorough analytic picture is however missing.

The aim of the study was to examine plaqueindex, gingivalindex and oral hygiene measure among patients between 20-26 years of age, who were treated at the Dental Hygienist Programme at the University of Kristianstad. The study was performed as a dental record. All 126 subjects with records in this age were including in the study. Sixteen records (13 %) were excluded because the criteria were not fulfilled. Plauqeindex, gingivalindex and oral hygiene measures were registered from 110 records.

In this Bachelor's thesis the result from a Delphi study regarding FRBR, performed by Yin Zhang and Athena Salaba in 2007 and published in 2009 ? What is next for Functional Requirements for Bibliographic Records? A Delphi study ? is analyzed by qualitatively interviewing professionals active within the library and information science field in Sweden. The results are compared and possible deviations and adjustments are illuminated and discussed. The purpose of the thesis is to determine the topicality of the Delphi study in 2011 from a Swedish perspective. Conclusions made from the thesis shows that the main areas are still the same, but adjustments regarding the relative order of issues might be needed; primarily a shift of focus from theoretical to practical issues.

The starting point of this paper has to do with rapid changes within the information technology and the need for agile and fast systems. The primary goal is to investigate what happens with recordkeeping practices in agile environments like service oriented architecture (SOA). It is in the possible transfer between IT architecture and digital archive the area of this paper resides. The paper relates to the Records Continuum model by which records will be considered historical and active at the time of creation. In the Records Continuum model recordkeeping practices and archival requirements will have to be taken into account at the time of creation.This paper concerns SOA from the perspective of Archival and Information science.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

One of the largest work areas for speech and language pathologists is intervention for children with speech and language disorders. The purpose of the present study was to describe and analyze the clinical management of language impairment in children by studying and comparing medical records and literature from the years 2000 and 2009. The present study is a sequel to two previously published papers by Christina Samuelsson (1997; 1999), in which medical records and literature from the 1920-, 60- and 70?s were studied and a paper by Helén Sämfors (2001), in which the years 1985 and 1995 were studied. The medical records used in the present study came from a medical ward for speech and language pathology at a university hospital in Sweden. The results showed that significantly more children were referred to the clinic for speech and language problems in 2009 than in 2000, and more children were treated for their impairments.