Arbetsmarknaden är idag ansträngd. Faktorer såsom effektivisering av organisationer, skepsis mot att nyanställa samt hög arbetslöshet medför att konkurrensen om arbetena har ökat. Därtill är sjukskrivningstalet högt. Långvarig sjukskrivning kan medföra mänskligt lidande bland annat på grund av att individen kan uppleva känslor av utanförskap samt otrygghet som ett resultat av att denne går miste om den gemenskap som vanligtvis återfinns på arbetsplatsen. Hög sjukfrånvaro genererar samtidigt höga kostnader för den statliga kassan.

Capital structure is without doubt one of the most frequently studied and controversial areas of modern financial theory, and will certainly continue to receive considerable attention from researchers worldwide. There is still no universal explanation of how an optimal capital structure would be designed for maximum appreciation, despite the development of several theories focusing on the subject. Equity and debt are the two main Financing options that in combination explain the business's capital structure. The results of several research studies conducted in the subject has many times pointed out that there are specific factors that are directly related to the company's capital structure, and that there are clear sectoral differences in corporate debt. A study of the capital structure is considered important and interesting to implement due to the reasons above and the purpose of this study is to analyze and try to explain the similarities and differences between different industries in terms of how growth, profitability and size affect the debt level.

Bakgrund: Redovisningsinformation är en informationskälla för främst aktieägare och långivare. Investerare använder informationen för att kunna göra prognoser för framtida kassaflöden och därigenom prissätta aktier i syfte att uppnå lönsamma, långsiktiga placeringar på aktiemarknaden. Kan en investerare få hjälp av företagens redovisning för att öka värdet på sin placering?Syfte: Att undersöka sambandet mellan räntabilitet på eget kapital och aktiers effektiva avkastningAvgränsningar: Studien omfattar tiden 1997 till 2004 och baseras på företag tillhörande branschen Konsumentvaror, enligt tidningen Affärsvärldens branschindelning.Genomförande: Sambandet mellan parametrarna utvärderas med hjälp av regressionsanalys. För varje år utförs regressioner för att fastställa förklaringsgrad, lutningskoefficient samt regressionens signifikans.

Syfte: Syftet med undersökningen är att beskriva och analysera finansieringsformen P2P-utlåning, dess bildande och utveckling samt utvärdera hur den har fungerat för små- och nyföretagare.Problemformulering: Studien undersöker hur finansieringsformen person-till-person-utlåning via Internet uppstod. Vidare redogörs för utvecklingen på P2P-plattformen Lending Club sedan låneförmedlingens start 2007 fram till 2011. Slutligen undersöks vad som kännetecknar låntagarna på Lending Club som ansöker om lån till små och nya företag samt hur de presterat gällande deras återbetalningsförmåga.Teoretiskt ramverk: Studiens teoretiska ramverk utgörs av framförallt vetenskapliga artiklar vilka behandlar det finansiella gapet, informations-asymmetrier och kreditbedömning. Vidare återges en bakgrunds-teckning över studier gjorda kring social utlåning och P2P-utlåning.Slutsatser: Studien kommer fram till att P2P-utlåning via Internet har sitt ursprung i social utlåning och möjliggjorts genom bland annat teknologisk utveckling av kreditvärderings-verktyg. Lending Clubs utveckling har gått från mer av ett socialt nätverk till att idag likna mer en finansiell intermediär med kreditvärdiga låntagare och institutionella investerare.

Essay in Political Science, C-level, by Camila Alvarez Cea, spring semester 2010. Tutor: Alf Sundin?Reality or a Political Mirage? ? A Study of the Swedish Press Views on the Health Insurance Reform in the USA? The purpose of this essay is partly to examine whether the picture that Swedish press presents of the health insurance reform in the US, which is part of the Patient Protection and Affordable Act bill, will be of crucial importance to the possibilities that the American population has to receive health insurance. The main research question is accordingly: ?Does the picture that Swedish press presents of the health insurance reform in the USA, seem like something that will be of radical importance to the possibilities of the population to receive healthcare?? The purpose is also to examine in which model (demand or market) the opinions of the Swedish press fits. This purpose will be answered by using three specific questions asking whether their opinions differ when it comes to three criterions: organization, Financing/resources and delivery systems.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

Information technology (IT) with its enormous capacity involves more and more in our daily activities and public sector is using IT to make their activities more efficient. The government goal with electronic government (e-government) among other things is increasing the availability and service to the public as well as improving the democratic process. Democracy can be strengthened by involving citizens in public decision making process but this goal has not been achieved yet and the development of e-government has mostly been focused on improving efficiency within administration and electronic services (e-services). Promoting the democratic process has been postponed in the development of e-government because of the lack of political commitment and decision. Digital divide is also preventing public sector to promote democracy with the support of IT.

Essay in Political Science, C-level, by Camila Alvarez Cea, spring semester 2010. Tutor: Alf Sundin?Reality or a Political Mirage? ? A Study of the Swedish Press Views on the Health Insurance Reform in the USA? The purpose of this essay is partly to examine whether the picture that Swedish press presents of the health insurance reform in the US, which is part of the Patient Protection and Affordable Act bill, will be of crucial importance to the possibilities that the American population has to receive health insurance. The main research question is accordingly: ?Does the picture that Swedish press presents of the health insurance reform in the USA, seem like something that will be of radical importance to the possibilities of the population to receive healthcare?? The purpose is also to examine in which model (demand or market) the opinions of the Swedish press fits. This purpose will be answered by using three specific questions asking whether their opinions differ when it comes to three criterions: organization, Financing/resources and delivery systems.

In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the Financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for Financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

ProblemThe manufacturing industry is a mature industry where the profit margins are small and the competition is hard. This makes it hard for both manufacturers and resellers to gain market shares and reach reasonable profit margins only by selling products. Therefore Swecon who is reseller for Volvo Construction Equipment tries to find alternative methods and ways to increase their profit. An alternative source of income could be to develop the range of services that are connected to the ground products.PurposeThe purpose of the thesis is to examine how Swecon in southern Sweden can improve their offers of existing services connected to the ground product and investigate the demand of new such services.MethodThis study is based on a qualitative study of five of Swecons local offices and five of Swecons customers. The empirical framework is mostly based on personal interviews but in some cases information was retrieved by using phone interviews.

Denna uppsats behandlar små och medelstora fastighetsföretags möjligheter att finansiera sigmed lånat kapital, till belåningsgrader som ligger högre än de som de traditionella bankerna vill låna ut till. Uppsatsen syftar till att kartlägga vilka finansieringsalternativ som finns på den  svenska  kapitalmarknaden  för  små  och  medelstora  fastighetsföretag  och  hur  dessa finansieringsalternativ kan utvecklas.Studien har en kvalitativ ansats. Kartläggningen baseras dels på sekundära källor, och dels på information  tillskansad  genom  intervjuer  med   personer   verksamma  inom   fastighets- finansiering, fastighetsägande eller inom akademin.Bland de alternativa finansieringsformerna på kapitalmarknaden för denna typ av företag finns  främst  mezzaninfinansiering  och  obligationsfinansiering.  Mezzaninfinansiering  är skulder som upptas med sämre säkerhetsläge än normala banklån.   Obligationsfinansiering upptas  på  kapitalmarknaden  genom  att  skulder  tas  upp  från  aktörerna  på  marknaden. Säljarreverser,  tilläggsköpeskilling,  banklån  med  hög  amorteringstakt  samt  kapital  från medinvesterare  är  andra  former  av  alternativa  finansieringsformer  som  förekommer  på marknaden, och som företag med framgång kan använda sig av i vissa situationer.Efterfrågan  av  alternativa  finansieringsformer  är  stor.  I  studien  menas  att  mezzanin- finansiering är den av de alternativa finansieringsformerna på kapitalmarknaden som fungerar bäst. Marknaden förväntas dock kunna utvecklas och det bedöms finnas plats för fler aktörer.

The purpose of this paper is to study and describe the occurrence and conditions of aesthetic subjects and choral singing in Swedish upper secondary schools 2014. The paper is based on seven recorded individual interviews with three music teachers, four principals and one director of education in three upper secondary schools in Sweden. The study uses discursive psychology and the interviews were analysed with focus on music teachers and school leaders interpretative repertoires and rhetorical strategies and how they use the language to legitimate aesthetic subjects in an upper secondary school context. In the most recent upper secondary school reform of 2011 the aesthetic subjects are no longer mandatory. Today there are different ways to provide opportunities for the students to participate in music activities but since the government no longer decides how it shall be implemented it is up to the management of each school to determine the activities.The statement made by the informants are interesting in relation to the status of music subjects, but due to the limited scope of the paper, no general conclusions can be drawn.

Bakgrund och problem: År 1999 blev det tillåtet för idrottsföreningar med elitverksamhet att bilda aktiebolag. I dag har endast 23 stycken idrottsföreningar av ungefär 20 000 valt att bilda aktiebolag som man upplåtit sin serieplats till. Inför Riksidrottsmötet 1997 lämnade AIK, Svenska ishockeyförbundet samt några enstaka mindre föreningar in en motion om att idrottsföreningar skulle få möjlighet att driva föreningen i en alternativ assoicationsform. Argumentet för denna motion var att detta skulle ge en möjlighet för svensk idrott att kunna konkurrera sig med internationella föreningar. En bättre ekonomi skulle ge bättre sportsliga resultat.