This study highlights the structures and networks thatexist among financial analysts on the Swedish financial market. The study isbased on nine semi-structured interviews with buy- and sell-side analysts, anindependent analyst and an Investor Relations Manager.The theoretical framework of the study is based on acombination of the research fields Behavioral Finance and Social Studies ofFinance. These two research fields have proven to be a good basis for thequalitative approach used in the analysis. The study is divided into four thematic areas: Fundamentals / Psychology, Independence and consensus, Ranking and Social network.The results show that there are a large number offactors, structures and interpersonal relationships that affect how analystsmake their decisions and conduct their analysis. Among other things, theinterdependence between analysts and their counterparts prohibits the movetowards a more clear system for compensation.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

This master's thesis is about alternative career opportunities for library and information science graduates. Ever since the beginning of our education we have been interested in working outside of the traditional libraries. Now that we are about to receive our degrees in library and information science we are doubtful if the competence we have obtained is enough to meet the demands of the labour market. The employment field we have been studying in this master's thesis is information management, since this is a field that we find comparable to library and information science. Our study involves a qualitative survey amongst recruiting companies to investigate how the recruiters value different educations, competences and personal skills when they employ staff within the field of information management.

This qualitative study examines the participation that older people have in their own home care by exploring experiences of care workers. We will investigate to see if there are limitations due to financial implications in the sector. Modern day care of the elderly in Sweden is facing increasing pressures to both show cost savings whilst maintaining the same levels of service within the community. It is becoming more essential for older people to participate in their own care for the sake of their health and well-being. The method that we used for data collection was qualitative interviews.

 Date                   May 28, 2009Level                  Bachelor thesis in Business Administration/Information TechnologyAuthors             Jennie Andersson, Niklas Fridell, Visar HoxhaTutor                  Marie MörndalDepartment    HSTTitle                    ERP-solutions in small to medium sized enterprises ? possibilities and problemsSummary          ERP-solutions have penetrated the market for SME: s, offering the same advantages larger enterprises have enjoyed for years. For a significantly cheaper price, SME: s can nowadays acquire ERP-solutions and become more effective and increase their profit.  The authors have examined five SME: s in both the production and service company segment and have come to the conclusion that an ERP-solution would indeed benefit these companies in many levels but also induce certain obstacles the examined companies must overcome, both financial and organizational.Purpose            The purpose of this thesis is to examine if and how SME: s can become more efficient and developed and increase their profit by implementing an ERP-solution. Further, the purpose is to discuss which conditions that exists for the examined SME: s in order to implement an ERP-solution.Method            The thesis consists of a qualitative research where the authors have interviewed either the owner or employees at management level by using semi-structured interviews.

Detta arbete behandlar de tilläggsprogram som, på senaste tid, börjat spridas med bland annat peer2peerverktyg. Dessa tilläggsprogram, som brukar benämnas spyware alternativt adware, misstänks för att samla in personlig information, så som e-mailadresser och lösenord. Det föreligger en risk att informationen sedan säljs vidare eller används för att exempelvis rikta reklam....

This study is about conception in the evaluation of financial assistance within the social services. The aim of this study is to describe and understand how social workers reason about variation, conception and local norms and its significance in the evaluation process. To reach this purpose we have conducted semi-structured interviews with eight social workers in which different themes were discussed and reasoned about. In order to understand and analyze our results we have studied/used the knowledge about tacit knowledge and street-level bureaucracy. Our results showed, as previous research states, that social workers do have conceptions about clients.

Den här rapporten är ett resultat av ett kandidatarbete på 20-poäng. Projektet som rapporten handlar om, beskriver hur utvecklingen av ett webbutikssystem åt ett flertal företag gått till. De har i sin tur köpt webbsystemet från företaget Opti Use som givit oss uppgiften. I rapporten diskuteras hur utvecklingsprocessen gått till och hur ett arbete med ett befintligt system upplevts. Rapporten beskriver även hur lösningen på uppgiften har tagit form och hur utvecklingsprocessen påverkat den.

Utveckling av planeringssystem är ett komplext designproblem som kräver både en hög grad av flexibilitet men även struktur. I samband med planering är det ett flertal aktörer, aktiviteter och resurser som måste beaktas. Kunnandet när det gäller planering finns ofta koncentrerad till ett fåtal nyckelpersoner. Det är därför ingen tillfällighet att många företag, organisationer och även universitet idag bedriver sin planering i beprövade enanvändarsystem som Excel fast att det finns starkt behov för standardiserat fleranvändarsystem. Uppsala universitet är inget undantag trots dess storlek med över 40 000 studenter, 6 200 anställda, 130 utbildningsprogram och 2000 fristående kurser.

 The luxury market has steadily grown from the industrial revolution and onwards. Changes in society, trends and the increased living standards has enabled more people to consume luxury goods.The world is going through a major economic crisis at the moment. Studies shows that companies that have focused on added value rather than lowering prices has survived past financial crisis. It is also obvious that companies act very different during times of crisis. Adding to the problem is trends that point to a more careful consumption and environmental awareness.

As the western society gradually turns into a knowledge- and risk society, where science and scientific innovations increasingly both promise to save the world and destroy it, a shift in the relation between the scientific community and the rest of society has emerged. A shift from a top-down one-way transfer view regarding communication, to a dialogue-based interactive co-production model, where the public are part of setting the agenda for research and contribute to the knowledge production. Or at least in theory, in EU documents and in many different country's policy documents. In practical application however, one might have a hard time see the implementation of such model.As a more comprehensive and dialogue-based science communication is depending on the possibility for scientist themselves to engage and fell the need to engage, we have focused on their thoughts.In this thesis we have examined six scientists view on, and work with, science communication, as well as their perceived social and structural conditions. We have also examined action plans and strategy documents from three Swedish universities that in different ways mention science communication and interaction with the broader society.

Begreppen ha?llbarhet och CSR, corporate social responsibility, ses ba?da som ett sa?tt fo?r ett fo?retag att ta socialt ansvar fo?r samha?llet och samtidigt minimera risker fo?r ova?ntade ha?ndelser. Bankernas roll i att bidra till en ha?llbar utveckling a?r betydande pa? grund av sin fo?rmedlande roll i ekonomin. Bankerna har en stor inverkan pa? den ekonomiska utvecklingen i va?rlden.

Bakgrund: För att avgöra huruvida aktieanalytiker som grupp betraktat tillför värde för investerare måste frågan ställas om det är lönsamt att följa analytikernas konsensusrekommendationer. Ett problem med att följa dessa är att rekommendationerna som utgör konsensus kan förbli oförändrade under långa perioder vilket innebär att de vanligtvis blir mindre informativa med tiden. Studier som istället utvärderar värdet av reviderade rekommendationer har visat att det kan vara mer lönsamt att följa analytiker när de ändrar uppfattning om en aktie.Syfte: Syftet med studien är att utvärdera revideringar av aktieanalytikers rekommendationer på den nordiska marknaden och att analysera investeringsstrategier baserade på dessa som tar hänsyn till transaktionskostnaders inverkan på avkastningen.Genomförande: De reviderade rekommendationerna har utvärderats kvantitativt med data från Inquiry Financial för perioden 2006 ? 2009. Vi konstruerar sex portföljer för varje studerad marknad, där de olika portföljerna består av upp- respektive nedgraderade aktier med olika innehavsperioder för att testa huruvida revideringarna kan sägas vara informativa.Resultat: Resultaten visar att reviderade rekommendationer är informativa på flera av de studerade marknaderna, där aktiekurser fortsätter att stiga för uppgraderingar och sjunka för nedgraderingar flera månader efter att revideringen har skett.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

Secondary schools have for decades debated whether they promote social reproduction which is considered to generate the homogeneous student compositions. The gap between the academic programs and vocational education programs is considered to increase. What in recent years has appeared in research is that the gap is increasing most tend to be in the specific academic program, particularly in science. This paper's intention is to describe the science program at a local level and the pupils who were admitted to the science program autumn 2009 on the basis of an educational sociological perspective. The survey consisted of a census in which all students were given the opportunity to answer a questionnaire.