This study examines the connection between Sweden`s crime rate and financial aid, focusing on the effects of social spending on different types of criminal activity in the Swedish municipalities between 2000 and 2022. Using theories such as social support theory and utility maximization, the study investigates the relationship between economic assistance and crimes like theft, attempted murder, drug offenses, and assault. The results suggest a complicated relationship: financial aid is associated with a rise in drug offenses and assaults but a decrease in larceny and robberies, when controlling for all observed and unobserved time invariant factors in the municipal factors (a fixed effects panel data model). However, when we test our model for robustness, the effects disappear meaning that other factors that are time varying in the municipality are biasing our estimates. Examples for this may be factors like peer pressure, substance addiction, and socioeconomic conditions that have a considerable impact on criminal conduct, financial aid alone may not be adequate to curb crime.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

Syfte och frågeställningarSyftet med uppsatsen är att undersöka samvariationen mellan självskattad fysisk aktivitetsgrad och självupplevd psykisk status bland gymnasieungdomar. I syftet ingår att analysera eventuella skillnader i självupplevd fysisk aktivitetsgrad och självupplevd psykisk status respektive stress, kön och region - Stockholms län och Västernorrlands län. Frågeställningar är:-        Hur fysiskt aktiva anser sig respondenter i Stockholm respektive Västernorrlands län vara?-        Hur ser prevalensen ut angående självupplevd stress och psykisk status för män och kvinnor i Stockholms respektive Västernorrlands län och finns det någon skillnad mellan män och kvinnor?-        Finns någon samvariation mellan psykisk status respektive stress och fysisk aktivitet?MetodFör studien valdes en kvantitativ metod i form av en enkät uppdelad i två delar där den första delen mätte respondentens grad av självupplevd fysisk aktivitetsgrad och den andra delen mätte respondentens självupplevda psykiska status respektive självupplevda stress.ResultatAv de tillfrågade ansåg sig en klar majoritet vara fysiskt aktiva. Generellt sett ansåg sig en större andel män än kvinnor vara fysiskt aktiva.

Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

Uppsatsen beskriver hur undersköterskor i hemvården ser på sig själv som yrkesarbetande undersköterskor samt varför de har valt att arbeta inom detta yrke. Deras uppfattning av deras arbete utifrån yrkets status i samhället, maktupplevelse på arbetsplatsen samt hur de klassdefinierar sitt yrke. Detta jämförs med godtagbara teorier om respektabilitet och klassteori byggd på maktupplevelser.

The aim of our study was to examine the oral health status using an oral assessment guide, ROAG, among elderly people in a block of service. Another aim was to evaluate the elderlys perception of there own oral health using a questionnaire. The study were undertaken at a ward in Kristianstad, with 39 caretakers. 21 caretakers participated in the study. The assessment of the oral health status was done on the same individuals (n=21) who answered the questions in the questionnaire.

Att ha attityder grundade i rationella tankar uppfattas som mer önskvärdän att ha attityder som är grundade i externa faktorer. Människor ärbenägna att uppfatta individer som håller med dem som mer rationellaoch mindre externt influerade i sina preferenser än individer som intehåller med. Construal Level Theory förutsätter högre psykologiskdistans för med sig ökad bias. Högstatusindivider har en högrepsykologisk distans vilket leder till ökad bias. I studien undersöks hurpsykologisk distans och individens benägenhet att tolka världen naivt,utifrån eget perspektiv, inverkar på mellangruppsattributioner.Resultaten visar att deltagarna skattar preferenserna av de som harsamma åsikt i en fråga som mer rationella än dem som har motsatt åsikt,och att maktposition leder till ökad bias.

För företag i det moderna samhället är nyckeln till framgångsrik marknadsföring en förmåga att kunna sälja in produkter, tjänster och budskap och att kunna göra det på ett sådant vis att de sticker ut ur mängden bland andra företag som syftar till att göra samma sak. Ett sätt att uppnå detta är genom att använda sig av kända människor för att lyfta fram det som marknadsförs. Åtskillig forskning har bedrivits kring denna marknadsföringsmetod. Detta arbete har undersökt hur och om användandet av kändisar påverkar ett varumärkes status hos mottagarna. Den tidigare forskningen kring marknadsföring med hjälp av kändisar har mest kretsat kring effektiviteten av sådan marknadsföring.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.