En undersökning om det åländska sjömanslivet.Syftet med detta arbete vara upptäcka hur livet var på sjön på de åländska fartygen under mellan åren 1900- 1945. Det andra syftet var att utifrån hieratiska sjömanslivet få fram vad som gav status på de åländska fartygen.  Resultatet visar att för att få de åländska fartygen gällde det att individen skulle uppfylla sjömansidealet. Sjömansidealet var bland annat att sjömannen skulle vara modig, fysisk stark och ha erfarenhet. Status kunde sjömannen få inom två kategorier, inom arbetet och inom det sociala. De faktorer som gav status inom arbetet var att arbetsam, kunnig, fysiskt stark, modig, beslutsam, erfaren, hård.

The global financial crisis hit hard on banking operations worldwide and the sector fell under considerable scrutiny, with particular criticism directed against the banks' own trading practices. A bank owned by the Swedish financial corporation HQ seemed to go without serious financial damage duringthe crisis.In 2008 Finansinspektionen began a review of HQ's activities and a number of shortcomings were identified. Among other things, HQ's risk management was questioned by Finansinspektionen and further how this potentially affected the valuation of complex financial products.In our paper we have chosen to highlight both national and international laws and guidelines that HQ used for their operations and study if HQ followed those laws and guidelines. We also want topresent the theoretical model used by HQ for the valuation of its European options and how HQ calculated their capital requirements ratio. Our purpose is to show how the valuation affected the capitalrequirement ratio and whether HQ followed the necessary laws and guidelines for the valuation of complex financial products.We have chosen to carry out a case study from a deductive approach.

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.

Introduktion: Arbetsrelaterad stress är idag ett växande problem och det har visat sig att det är många olika faktorer som orsakar stress. Det har också visat sig att stress ligger till grund för tillstånd av ohälsa, bland annat hjärt- och kärlsjukdomar. Även socioekonomisk status är något som sammankopplas med både stress och hjärt- och kärlsjukdomar. Eftersom befintlig forskning är något begränsad gällande huruvida arbetsrelaterad stress, socioekonomisk status och hjärt- och kärlsjukdomar samvarierar var det av intresse att undersöka detta. Syfte: Syftet med denna studie var att beskriva upplevelsen av arbetsrelaterad stress i relation till socioekonomisk status och hjärt- och kärlsjukdomar.

There are no guidelines regarding how companies should design status updates on Facebook which attain good readability and engage the readers. Half the Swedish population are Facebook-users, but companies have yet to publish comprehensible messages on Facebook which effectively include the recipients. Inclusion is not just a matter of accessibility, but also of readability.Therefore, I studied how status updates should be designed on Facebook in order to increase the readability and to engage the readers. My target group is 22-32 year olds, since the company I worked with wanted to target this group. I conducted my research through literature studies, interviews with the client, analysis of past status updates, questioned an expert in social media, and organized a group interview with the target group.My research shows that status updates should contain information that is topical, informative and relevant to the target group.

Syftet är att undersöka vilka föreställningar föräldrar och förskollärare på en förskola i Sverige har om förskolläraryrkets status och vilka föreställningar de tror folk i allmänhet har. Syftet är även att undersöka föräldrars syn på förskolans uppdrag, om deras inflytande påverkar förskolans status och om förskollärarna i studien känner en yrkesstolthet. Frågeställningen i studien är: Hur beskriver sex förskollärare och 34 föräldrar sin syn på förskolläraryrkets status? Studien genomfördes med både kvalitativ och kvantitativ metod i form av enkäter och intervjuer, för att ge studien både bredd och djup. De slutsatser som kan dras utifrån studien är att en majoritet av föräldrarna anser att förskolläraryrkets status är låg och att en majoritet av förskollärarna inte är nöjda med sitt yrkes status.

Several reports and scientific research have shown that unemployment affectshealth negatively and that it is the young unemployed who suffer the most. Despitethis, there were not many evaluated labour market programs for young peoplefocusing both on how the labour market programs affect the job status and health,most of them were only focused on job status. Since there were not manycompilations in that direction, the essay is intended to describe the variousprograms and their impact on both job status and health. A literature-based studyhas been conducted and 15 articles have been reviewed and compiled into variouscategories using a content analysis. It turned out that the majority of the mostcommon labour market programs were represented in the scientific literature.There was also a new genre that is not mentioned in previous reports, cognitivebehavioral therapy (CBT), which proved to be one of the most successful programs.Michigan Prevention Research Center (MPRC) job search programs also showedsome positive results.

Syftet med undersökningen är att diskutera synen på läraryrkets status, genom att ta reda på vilka faktorer som kan påverka ett yrkes status. För att kunna analysera den empiri som samlades in kommer Gunnel Colnerud och Kjell Granströms teorier om ett professionellt yrke att diskuteras. Ulfsdotter Erikssons avhandlig om bland annat yrkesstatus och Gerhard Arfwedsons teorier om lärarlöner och kvinnodominans inom läraryrket kommer också att behandlas. Andy Hargreaves teorier används för att diskutera de statusskillnader som redan i skolan präglar eleverna och de fungerar även som ett komplement till Arfwedsons teorier. Undersökningen genomfördes med hjälp av en kvantitativ metod, i form av enkäter.

Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.

The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.

Traditional financial management has lately been criticized, since it gives inadequate and unilateral information for decisions and strategy of the operation. The purpose of this essay is to investigate if a balanced scorecard is able to work together with a budget and become a stronger control system for the management. Essential theory underlies the gathering of data as well as the analysis, and the empirical investigation is based on personal interviews. The conclusions drawn from my analysis are that two parallel control systems could complement each other?s weaknesses.

En undersökning om det åländska sjömanslivet.Syftet med detta arbete vara upptäcka hur livet var på sjön på de åländska fartygen under mellan åren 1900- 1945. Det andra syftet var att utifrån hieratiska sjömanslivet få fram vad som gav status på de åländska fartygen.  Resultatet visar att för att få de åländska fartygen gällde det att individen skulle uppfylla sjömansidealet. Sjömansidealet var bland annat att sjömannen skulle vara modig, fysisk stark och ha erfarenhet. Status kunde sjömannen få inom två kategorier, inom arbetet och inom det sociala. De faktorer som gav status inom arbetet var att arbetsam, kunnig, fysiskt stark, modig, beslutsam, erfaren, hård.

Recently there have been a lot of talk a about the financial crisis and recession. This is understandable since the crisis, which initially was limited to the U.S. now has spread its concern globally in form of bankruptcies, less investment and lots of people have lost here jobs. The purpose of this thesis is to examine how the financial crisis have affected the construction industry relating to market and personnel, but also examine what measures the construction companies have taken. The examination was carried out by information received from the majority of construction-related websites which then was followed up with interviews in the various construction sectors.

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.