Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

En traumatisk kris är en reaktion på en yttre händelse och omständighet. Krisen har fyra faser som de drabbade går igenom, där chockfasen är den första och slutar med nyorienteringsfasen. Studien syftar till att utifrån ett emotionssociologiskt perspektiv studera fyra kvinnliga informanters upple-velser och känslor under och efter en traumatisk kris, som består av kata-strof, dödsfall och sjukdomsdiagnos. Studien söker även svar på hur infor-manternas omgivning, i form av familj och vänner, har agerat i samband med krisen. Genom kvalitativ metod med intervjuer berättar fyra krisdrab-bade informanter om den händelse som utlöste krisen och hur de hanterade detta.

Syftet med rapporten är att försöka genomföra en traditionell företagsanalys på ett antal utvalda fotbollsklubbar från både England och Sverige. Vidare har det också undersökts vilka begränsningar och regler som UEFAs regelverk Financial Fair Play innehåller och vilka utmaningar implementeringen av detta regelverk kan innebära för klubbarna. Genom fotbollsklubbarnas årsredovisningar samt sex intervjuer har vi kommit fram till att en traditionell företagsanalys, som nyckeltalsanalys inte går att tillämpa på fotbollsklubbar på grund av ägartillskott och Soft Budget Constraint. Fotbollsklubbarna verkar i en hög grad av Soft Budget Constraint då det inte finns några incitament för klubbarna att sköta sin ekonomi. Financial Fair Play har instiftats för att förhindra både ägartillskott och stöd från stater i form av skattelättnader.

This thesis examines the municipalities of Västra Götaland and the way they are prepared for crisis communication towards people with a foreign background. Over the past years there have been several studies that have examined the issue of crisis communications towards minorities but these are often focused on the target group. In this study, I focus on the authorities' actions. The theoretical approach is primarily an intersectional one and in this way the thesis is centred on the creation of different categories, the relationship between these categories and the possibilities working with these at the municipalities.On behalf of Region Västra Götaland, this investigation began with a survey that went out to the communications officers in charge of the crisis communication in each municipality. The ambition was to clarify the preparedness of each one and show how they relate to one another.

The purpose with this study is to examine how the media coverage of the train accidentoutside Kimstad, on the night of September 12th 2010, was framed in one local (Norrköpingsnyheter) and one national newspaper (Expressen) and how the coverage of the accident wasdifferent in the local newspaper compared to the national newspaper.The material is 12 articles within a fixed time limit which is from September 13th toSeptember 15th. The material consists of six articles from each newspaper.The method we use a qualitative text analysis with its basis in medialogic, news value andframing theory.In the essay?s analysis we show a synthesis of both newspapers coverage of the train accidentoutside Kimstad and how they stand in relation to the theory of news value and we end with aterminative comment about the results.The conclusion shows that the coverage of the event was different in many ways. Expressenuses a more dramatic framing and a more sensational language which describes the eventmore badly than it was. NT uses a more informative and objective information which almosttrifles the event but which informs about relevant information for the locals.

Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.

Ryssland har efter det Kalla krigets slut fört en undanskymd roll på den internationella arenan. Efter Sovjetunionens kollaps var Ryssland för svagt för att överta dess roll som global stormakt. Det bipolära världssystemet ersattes av ett unipolärt system med USA som ensam global stormakt. På senare tid har dock Ryssland börjat visa alltmer självförtroende i sitt internationella agerande. Frågan uppstår då om landet har en ambition att åter bli en global stormakt. Studien syftar till att undersöka om Ryssland har dessa ambitioner.

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

Problem Discussion: Today the banks manage three central products: mutual funds, mortgages and bank accounts. Banks have authority and credibility, the services and the products they offer and sell can sometimes be difficult to understand. Customers are offered a large number of investment options with varying risk profiles. These developments have created an increasing need for knowledge and information among customers. The financial advice that the financial firms provides, remains a very important activity from a customer view.

Syftet med denna uppsats är att kasta ljus över ämnet Corporate Social Responsibility (CSR). Inom detta ämne kommer fokus att ligga på det initiativ som heter Global Compact (GC), och som blivit föremål för såväl beundran som skepticism. Målet är att utröna om GC i Sverige blivit, eller är i riskzonen för att bli, en front för det som i uppsatsen kallas kulörtvätt, eller om det tvärtom är en välfungerande sammanslutning som hjälper till att sprida CSR. Frågeställning: ?Hur och vart åberopar de svenska företagen sitt medlemskap i Global Compact??, ?Av vilka anledningar ansluter sig företag till Global Compact??, ?Vilka effekter kan företagens frivilliga val av Global Reporting Initiative (GRI) som rapporteringssystem ha på de åtaganden av transparens och kommunikation som Global Compact medlemskapet för med sig?? Metod: För att uppfylla syftet och frågeställningarna används en kvantitativ och en kvalitativ metodel.

Problem and purpose: The authors were interested in studying how large Swedish banks managed liquidity risks when facing the financial crisis of 2008 and whether the implementation of Basel II framework had an impact on the major Swedish banks' capital adequacy. Furthermore, the authors intend to examine how, based on the analysis of the implementation of Basel II, the introduction of Basel III will affect major Swedish banks' liquidity in the future.Method: The essay is written from a quantitative approach and has a deductive perspective. Data was collected from the annual reports of the selected banks to later use relevant theories to analyze the work.Theory: This part of the essay presents relevant theories, a detailed description of the Basel regulatory framework and its requirements, rules for capital adequacy and to relevant key to achieve the Basel regulatory requirements are considered. Furthermore the authors present criticism of the Basel framework and a summary of the key theoretical points to be used for analyzing empirical data.Empirical: In this chapter the data collected from selected banks is presented and processed.Conclusion: The essay authors present the deficiencies and weaknesses that make the Basel II regulatory framework inadequate for the Swedish financial market. Essay authors also present their opinions regarding how the latest form of the Basel regulations could have a more significant influence on the long-term stability of Swedish banks and how this may increase protection against potential liquidity risks..

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.