The purpose of this study was to examine what previous research says about children?s experiences living in a low-income family. Its aim was to found out what children themselves say about their life living in a low-income family and what consequences, practical and emotional, low-income environment has on children. More specifically our aim was to find out how children themselves experienced their situation compared with their peer?s economical situation.

Uppsatsens syfte är att finna en retoriskt baserad metod för att utvärdera demokratisk kvalitet i specifika situationer på arbetsplatser. Denna metod ska kunna användas av en retorikkonsult eller en personalchef på ett företag för att få en uppfattning om förutsättningarna för medbestämmande bland de anställda. Metoden kombinerar retorisk teori med organisationsvetenskap och demokratiteori, och utgår från en hypotes; att förutsättning för arbetsplatsdemokrati går att bedöma i tillgången till fördelaktiga retoriska situationer. Metoden prövas i en fältundersökning på arbetsplatsen Nutek och en specifik situation där, en flytt av verksamheten till nya lokaler..

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

The aim of this study was to examine how Tanzanian HIV-positive women experience their socioeconomic situation. Semistructured interviews were carried out and the number of interviewees was 15. Collected data was analysed according to a qualitative content analysis and resulted in an overarching theme; Struggle for survival and tolerable life. Important in the lives of the informants was the access to economic and social resources. The informants described access to economic resources as important because of the possibilty to support oneself and the possibility of a lower level of physical strain.

Aim: To investigate the quality of life and the social life situation, with special focus on the consequenses of fear of hypoglycemia (FoH), in Islet transplanted patients.Method: 11 patients were included, four women and seven men, who have been Islet tranplanted at Uppsala University Hospital during the years 2001-2009. Two questionaires, Short Form 36 (SF-36) and the Swedish version Hypoglycemia Fear Survey (Swe-HFS) were used to investigate the quality of life, in relation to fear of hypoglycemia. Also, telephone interviews were conducted to investigate the patients social life situation in relation to FoH, after Islet transplantation and were analysed using content analysis method.Results: The mean value for quality of life was lower than that in the normal population. Three out of ten patients experienced FoH. Three predominant themes were revealed, one theme associated with pre- transplant, was ?Struggle for control of Social Life Situation? and two themes associated with post-transplant, were ?Regain power and controll of  Social Life Situation? and ?At Peace with the balance between the Present and the Future?.Conclusion: The patients experienced improved control over social life situation and quality of life in relation to FoH may been improved following islet tranplantation..

Since the middle of the 1980´s the Swedish bank market has experienced a change concerning structure and pressure of competition. Before the year 1985, the market was characterized as a market with few operators but have changed to a market with many operators and seen as one of the most intense in Europe where the four major banks; Nordea, Handelsbanken, SEB and Föreningssparbanken together have a strong position. Their market share has recently decreased, mostly for the benefit of foreign banks and niche banks. The Swedish market has experienced difficulties in generating profits which mostly depends on new establishments that have increased the pressure on competition, a low growth as well as weakened customer relations. The development has resulted in a growing importance of market segmentation, mainly by the fact that costumers have become more disloyal as a result of the increased competition.Students are a market segment of interest for the financial market, mainly because of the expectations of their positive Financial situation in the future.

The purpose of this essay is to explore how I can meet children with different kinds of attention deficit disorders. What can I do when the child kicks me and makes me cry? How can I handle it right so that the child and I can feel good? In my text I am writing about how I can prioritize my way when I am angry. I wonder how to prioritize my feelings and feel safe with the other person. I am developing these questions in my text.

Denna studie handlar om unga arbetslösa i åldrarna 18-25år som lever på försörjningsstöd. Jag belyser hur de upplever sin situation och hur den påverkar dem, samt vilka uppfattningar de har om socialtjänsten och arbetsförmedlingen..

The thesis investigates how Uppsala University student nations steward their cultural heritage. The survey targets how student nations manage their cultural heritage, what financial priority they give it, their attitude towards it, and their awareness of it.A qualitative study of semi-structured interviews with representatives from 11 out of 13 student nations in Uppsala was implemented. The theoretical framework is based on the theory of David Lowenthal on the importance of cultural heritage, Susan Pearce?s theory on collecting, and Pierre Bourdieu?s theory on cultural capital. To investigate the importance of cultural objects theories by Ivo Maroevi?, Annette Weiner, and Igor Kopytoff was applied.The survey shows that stewardship of cultural heritage at Uppsala student nations is poor and in need of reform.

The purpose of this paper was, on the basis of the association?s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment. The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits.

The intention with the study is to describe the home and life conditions for boys at the age range between 13 to 18 year, who has been under custody according to the § 2 LVU.The empiric is 21 real court cases, judged in Stockholm and to Stockholm counted surround-ings 2006, in which the range of the boys were representative.A text analyze method is used to execute the study. The study penetrates the life situation of the caregiver and how their situation affects the boy and the boys actions.The total conclusion of the study, based on an ecological evolution perspective, is that life-situation of the caregiver affects the boys and the boys actions.The boys are affected negatively by the situation of their caregivers, and according to the study, the boys have established own problems, like difficulties in school, criminality, or other psychological diagnoses. They are also often exposed to physical or psychological violence by the caregiver. Additionally the conclusion is that the caregiver neglect the boys in many other ways, prior themselves and their needs before the boys..

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.