Media has in the last year been dominated by news about the current financial crisis around the world. For the banking system in Sweden the crisis began to show in the beginning of 2008 and there where a lot of speculations about how serious the crisis would be and it?s consequences. In several aspects, the banks' situation in the current crisis, are linked to the banking crisis in the 1990s. Although these crises have had different break-out reasons, there are several parallels between these crises to be drawn.

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.

The purpose of this essay is to find an answer to whether the methodology used by the Naturskolan conduces to learning and also if the Naturskolan, as a method of its own, leads to an increased interest in natural science for the pupils participating in the classes at the Naturskolan.The method which has been used to reach the results of the study is a quantitative opinion poll. The results reached through the study has been compared to previous research in the subject. Deeper studies were made to examine however the interest of the pupils was influenced by their visit at the Naturskolan.The results of the study show an increase of interest in natural science after visiting the Naturskolan. It also shows that the teachers? interest in natural science and outdoor pedagogy has increased by the visit at the Naturskolan.Through this study we came to the conclusion that the Naturskolan is a good method to learning..

AbstractThis study deals with NTA in preschool and the purpose of the study is to find out how the NTA project works out in practice. In the empirical study I have used questionnaires as a research method (Trost2001). Questionnaires have been sent to preschool teachers in the whole of Sweden to get as good a selection as possible. The responses received have been processed and analyzed. The results are reported below.The majority of the teachers thought it worked well to work with the NTA.

The work is performed at Forsmark Group AB as a final step in the Bachelor ofScience program in nuclear engineering at the University of Uppsala in 2013.The work is part of an ongoing process of streamlining project system model FKA.Streamlining the project model is an important aspect that affects all largecompanies that somehow have a project governing body when there is muchfinancial resources to save. Although the quality of the projects is positivelyaffected by efficiencyThe aim is to find possible common weaknesses and strengths of the project systemby interviewing a number of project managers, and using the systems in placeexamine the model.As part of the work also includes examining what project managers have to adjust tothe newly implemented system VPMM, and other newly introduced elements thathave been added to improve the efficiency in the futureProject System is a complex system that is influenced by many different parametersand participating individuals' attitude and personality. But then small changes in themodel could have major economic consequences.The thesis has generated results that show common weaknesses among the variousprojects and their project managers' general opinions about the project model. It alsopresents some possible solutions based on own thoughts and those interviewedobjects suggestions and comments..

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.

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.

AbstractIn the paper, democracy's development and change are studied in Swedish textbooks related to social science. The study?s starting point is that the picture of democracy provided to students has changed over time. The study aims to see how the view on democracy has altered in Swedish textbooks in social science. In order to examine this, I have studied seven textbooks, from 1945 to 2006, in social science.

The aim of this thesis is to accomplish an understanding on how librarians experience their professional role at private companies. The study is based on qualitative interviews with persons who have a degree in Library and Information science, but does not work as an ordinary librarian. To answer why the respondents work at private companies, this thesis dwells on how the education in library and information science prepares their students to face an alternative career; why the respondents wants to work at private firms instead of a library; if the salary is a key factor in order to choose a career; if the respondents think the companies appreciate their qualifications, and finally, if the respondents think they intrude on other professions' territory? Working at a private company, with a degree in library- and information science, is not, according to the respondents, easy. Although appreciated by their knowledge in the field of information, the interviewees think that the title librarian is hard to cope with.

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.

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..

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

This master thesis has been written in collaboration with Science Park Jönköping and is based on a problem related to corporate innovation. Science Park Jönköping believes that there is an untapped potential in existing industry in the form of ideas that are never commercialized. These theories are also supported in the research in which other authors have perceived that the ideas and inventions which do not belong to the core business risk ending up in drawers. If more of these ideas could be spin-offs or other forms of enterprise instead of staying in the drawers it would lead to growth, both for companies and for the society in large.The purpose of the thesis work is to, based on the case Science Park Jönköping, analyze how science parks and incubators can support the commercialization of ideas that derive from industry, who otherwise had been left lying. The work began with a mapping of the Science Park Jönköping operations and the skills they possess, and then other initiatives that aim to commercialize more ideas from companies were examined.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.