Syftet med uppsatsen är att beskriva Financial Statements Insurance och diskutera om en användning av modellen skulle innebära någon förbättring beträffande dels förtroendet för de finansiella rapporterna, dels säkerställandet av revisorns oberoende. Som helhet har vi genomfört en kvalitativ undersökning. Vår undersökning innehåller emellertid. Den första delen är en undersökning av befintlig litteratur Den andra delen, den kvalitativa, består av intervjuer genomförda med representanter i de branscher vi anser vara relevanta för vår undersökning. Genom analys av undersökningen har det framkommit att Financial Statements Insurance inte har något användningsområde i realiteten.

Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.

The purpose of this study was to examine health promotion and ill-health prevention in the workplaces of the City District Committees in the City of Malmö. More specifically, we wanted to find what types of health problems there were and what kinds of strategies were applied to prevent them. Furthermore, the aim was to examine whether the leaders of the City of Malmö saw any effects of the strategies in use and if so, which. Finally, the intention was to compare our empirical results to previous research in the field of health promotion and ill-health prevention in workplaces. We conducted a qualitative study consisting of semi-structured interviews with five leaders in different levels, two personnel secretaries, two employees assigned to improve the health of the personnel in the City Districts, and one safety representative.

The aim of this investigation was to determine if, and in that case how, the resources of personne1 in what in this essay will be referred to as the department of students' health in four industrial municipalities had changed from 1999 until 2004. The establishment of the department of students' health could be discussed and analys ed in regard of a few concepts from new institutionaI organizational theory and studies on implementation. The investigation answers the following questions:What differences were there between the municipalities regarding the children's accessibility to the department of students' health?What differences were there between pre-school, compulsory school and upper secondary school within the municipalities regarding the children's accessibility to the department of student's health?The municipalities were commissioned by the government to combine school health service, student welfare and the field of remediaI teaching in order to establish a new section, the department of students' health. The study was carried out quantitatively.

This empirical work and base has been to analyze the new high school reform that the Swedish government introduced as a statement 2008/09:199 about: Higher demand and quality within the high school. This statement became legal through the government vote in spring 2010. But above all it is the investigation (SOU 2008:27) that is the central piece for these new examination changes for high school students that will come into effect 1 of July 2011. The purpose and questions asked in this analyze has been if the reform takes its base in a modernistic (traditional) way or a late modern scientific perspective. And also to find out how these new quality amendments in the investigation makes visible about the high school and what the purpose are about the changes. When scientific theories in these analyze is placed against the reform, the result shows that the modernization process reflects more of a late modern aspect, which constantly reappraise in a changeable society.

The public administration and its officials have a number of values which they have to relate to in their work. The values are a set of democratic and economic values.This study?s purpose is to examine how the officials at the National Insurance Office in Sweden give priority to these values. The study is performed by interviews with officials at two insurance offices.The study shows that the officials in a high degree value the democratic values legal security and public ethics. In turn they experience that productivity, which is an economic value, is being promoted in a high degree from the management.

Two different claim relations arises with a damage covered by a liability insurance. The first claim relation is of course the one between the claimant and the liable as a claim for damages. The other claim relation arises between the liable in his capacity of insured and his insurer as a claim for compensation under the liability insurance. There is a tight connection between the two claim relations because of the fact that it is the claimant?s claim for damages that gives rise to the claim for insurance compensation.

The aim of this study is to describe and analyse the cooperation between the public employment service and the refugee reception in a medium-sized municipality in southern Sweden on basis of the establishment reform. The study examines how the collaborative process is regarded when it comes to implementation of the reform, and when it comes to the directives and resource allocation between the employment services and the refugee reception. The study also focuses on the deficiencies and the benefits that can be discerned with the establishment reform at local level.A qualitative data collection method has been used. It is semi-structured interviews with workers from the public employment service and the refugee reception. Information materials and evaluations that various authorities have made have also been investigated.The study concludes that it is important that the directives are clarified and that a new local and regional agreement will be established on paper.

The goal of this paper is to examine whether the introduction of a qualifying day in the use of sick insurance in the Swedish welfare system resulted in an increase in the use of parental benefits as substitute to avoid the qualifying day. We believe that this could be the case because of the higher gain from the welfare system. We use OLS to perform a linear regression from a data set from the data base LINDA during 1991-1996. The results in this paper are that there is a significant increase in the parental benefit after the reform although there is a negative trend for parental benefit during the examined period..

The aim of this thesis is to examine the Swedish model with attention to core values over time, as well as, explain recent changes. It examines changes of the social insurance system, with focus on political reforms in the unemployment insurance, health insurance and family policy, during the last two decades. The thesis is empirical but although a discourse amount political theories and normative conceptions.Conclusions are that the normative basis in the Swedish model contains general equally and uni-versally designed rights and consensus on growth and development as well as a strict focus on an employment oriented society. Important values have also been dialogue between actors as well as accountability, even if these facts appear to have declined in recent years.Relating to three leading theories in political philosophy - utilitarianism, Rawlsian communitarian-ism - explores the directions in later year political reforms. The results show that later years changes seem to go in relative strongly utilitarian direction.

School can be an effective environment for achieving a more equal health among children and adolescents, since many individuals can be reached by the health promoting work in the school. In the year of 2000 a project in Skåne was started for the development of health promoting schools. The health promoting projects however, have shown to be of short duration. So, as an alternative, the integration of the health in school ought to be tried. The aim of this study is to give examples how health promoting schools can strengthen their profile.

The aim of this paper is to describe and explain how the separation between state and church effects the power relations between state and religious groups and organizations. Former state church, The Swedish church, is in this paper, not included in the definition of religious groups. The reform (?stat-kyrka reformen?) took place between 1995 and year 2000.I?m examining if religious groups had any influence on the reform. My expectation is to give a clearer picture of religious groups and its power position in Swedish politics and society.

This study aims to investigate the political reformation of the psychiatric care in Sweden, that took place 1995. The main purpose is to illuminate the transformation of subjectivity for mentally ill people after the reform 1995. The group of people which are present in the study are those who former were subjects of care in psychiatric hospitals, but with regarding to the reform have moved out from the institutions and instead become clients for community care. This new group of mentally ill people became, in connection with the reform, subjects for a new concept psykiskt funktionshinder. This new label and concept, that were attached to the present group, is the main concept for the investigation in the present study. The method, that was used in the study, develops a textual based analysis of the official documents, that were produced in connection with the political decision to reform the care of mentally ill people. With a theoretical conceptuality taken from Michel Foucault, with concepts such as discourse, power, and subjectivity, are the documents analysed in order to illuminate how the new subjectivity, under the concept of psykiskt funktionshinder arise.

School can be an effective environment for achieving a more equal health among children and adolescents, since many individuals can be reached by the health promoting work in the school. In the year of 2000 a project in Skåne was started for the development of health promoting schools. The health promoting projects however, have shown to be of short duration. So, as an alternative, the integration of the health in school ought to be tried. The aim of this study is to give examples how health promoting schools can strengthen their profile.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.