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.

Opioids are considered the "golden standard" in pain management for both humans and small animals, but is used less often in equine medicine - probably for fear of side effects. Are there any studies that suggest that side effects are a major problem, or is it lack of experience which is the greatest obstacle to use? As early as 1937 it was shown that morphine and morphine derivatives provide analgesia in horses. For species other than horses used opioids often both pre-, intra-and postoperatively. They relieve pain effectively and are often included in the anesthesia protocol.

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..

The aim of this study was to gain understanding and knowledge about first line manager?s need for support in their leadership and to get more insight into how they handle and perceives their work.The research method is based on studies of relevant theories and qualitative interviews. Eight respondents were interviewed with a structured 40 question questionnaire about how they experience their work and the support they get. The study shows that there are three important categories of people that are most significant to the managers in their need of support. They are their own manager, colleagues and co-workers.The conclusion is that it is important to create conditions for leaders to have good relationships with their closest manager, colleagues and co ?workers.

Higher demands of competitiveness and efficiency have led to increasing sizes of farms, with more land, more capital and more comprehensive logistics. The aim is to gain benefits of scale economies that reduce the production cost per unit. However, a greater extent of the business exposes the farm of increased risk where small deviations rapidly can erase the benefits. A modern dairy farm thus put high demands on the farmer?s ability to coordinate, plan and manage the forage production through the whole process until storage to obtain silage of the desired quality and quantity at the right price. The objective of this study was to design a simple model, i.e.

There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.

We must all take our responsibility to our common environment, we have to make sure that the following generation is guaranteed a healthy and good environment. Swedens universities have a significant role too achieve this. Environment questions have to integrate in the educa¬tion as a compulsory element, then more people will have an increased comprehension for the influence we have ion the environment. . My degree project have I decided to do about the environmental work at Halmstad University.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

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.

Nature conservation agreement (NCA) is a way to voluntarily protect and manage nature for limited time-periods. The agreement is settled between the government and a landowner. All public authorities can represent the government but it is only the Swedish Forest Administration who does that regularly (because it is the only authority with economic resources for that purpose). Therefore, NCAs are almost only used to protect forested nature. The government agencies have experienced NCAs for about ten years and it is now time to examine how they are applied in the forests. This study is based on a computerized questionnaire to the persons responsible for the LEKO-projekt.

Innovation has been identified as one of the key factors for economic growth long ago. However, the emergence of ?knowledge century? further strengthened the role of the concept since proper management of the knowledge is essential to make the best out of the innovative capacity of the companies as well as the countries. This necessitates a balanced intellectual property rights (IPR) systems, since these rights provide the basis to solve the market failures faced by innovating firms by creating property rights over knowledge. There is an inherent dilemma between invention and diffusion.

In this paper we examine what security is to the individual and how the individual creates and maintains security in their work. The purpose of this paper is to study how the creating of security in working life is performed. We conduct six semi-structured qualitative interviews with permanent employees in the private sector and we encode our material using thematic analysis. We analyze our material and illustrate our problem area on the basis of Anthony Giddens's theory of ontological security and give examples of how security and creating of security is performed at the empirical field with previous studies in the research area. Our survey shows that security for the individual at work seems to be about having continuity in everyday life, financial stability, a permanent employment, a challenging and fun job and a family in good health and good living.

Title:Changes in the auditing work of asset management companies.Advisor:Bengt BengtssonExaminer:Stig SörlingAuthors: Mattias Skog & Andrea CyganikPurpose:The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.Methodology:The study is based on an adductive approach using a quantitative method.Theoretical framework:The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.Empirical findings:The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.Conclusion:The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen..

Background: Patients who deliberate self harm often feel disappointed with the health care. The consequence of this may be that the patient avoid to seek help after self harming. Nurses' often experience these patients to be difficult and hard to deal with. Both patients' and nurses' thoughts about the situation may affect the situation in a negative way. A good relationship between the caregiver and patient is important.