Nivå: C-uppsats inom företagsekonomi Datum: Juni, 2015 Författare: Johan Magnusson och Alexander Smith Handledare: Hans Lindkvist Titel: Fastighetsbolag och deras kassaflöden. Syfte: Syftet med denna uppsats är att undersöka om vi kan utläsa de fria kassaflödena hos fastighetsbolagen samt försöka skapa en bild över hur fastighetsbolagens årsredovisningar skiljer sig åt rörande benämningen och redovisningen av kostnader. Metod: Som källor till vår empiriska undersökning använde vi oss av de utvalda företagens årsredovisningar från 2014. Företags årsredovisningar betraktas som primära källor. Vår referensram och redovisning av tidigare forskning består till stor del av sekundära källor. Undersökningen är kvantitativ med kvalitativa inslag, då vi kompletterat undersökningen med mejlkorrespondens med de berörda företagen. Genomgången av årsredovisningar som vi genomfört med den framtagna checklistan är kvantitativ medan intervjuerna med bolagsrepresentanter är av kvalitativ karaktär. Resultat och slutsats: Resultaten av vår undersökning visar att det inte går att utläsa fria kassaflöden utefter den definition vi landar i.

Ångest är ett relativt vanligt förekommande psykiatriskt problem hos skolbarn, framförallt flickor. Obehandlad kan den fungera som brygga till annan psykopatologi. I barndomen fungerar föräldrar som viktig bas för inlärning. Förälderns grad av omsorg och överbeskydd anses kunna bidra till utvecklande och vidmakthållande av ångest. Genom reciprocitet påverkar även barnet föräldrarna.

The aim of this paper was to investigate how 40 typical speakerswith Finnish accent, aged 65-84 years, performed in speech assessmentthrough Dysartribedömningen, a Swedish dysarthria assessment instrument.Their results were compared with results of a matched Swedish nativespeaking reference group. Both groups were assessed in areas offunction/structure, prosody/intelligibility and through a survey oncommunication. Results indicated that the performances of the Finnishparticipant group were estimated as more deviant than the Swedish,considering all areas. The Finnish participants were deviant in articulationand they had a significantly lower speech rate in reading. They also hadsignificantly lower scores in intelligibility compared to the reference group.The results of the survey of communication showed that the Finnishparticipants estimated their levels of activity and participation to besignificantly more limited compared to the reference group.

Speech disorders are common in children with 22q11-deletion syndrome, but there is limited knowledge about speech in adults with this syndrome. The aim of this study is to describe speech and voice in adultswith 22q11-deletion syndrome, and compare the results with a control group.Ten adults between 19-49 years participated in each group. The study wasbased on the Swedish dysarthria assessment, Dysartribedömningen. Thetested abilities were respiration, phonation, oral motor function, velopharyngeal function, articulation, prosody and intelligibility. Communicative participation was examined as well.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

This study focuses on aspects of cult experiences, given by deconverted formermembers of closed religious movements. Their testimonies were published inbooks or interviews. The aims of the study were to understand the interactionbetween the religious group and its members, living in high tension towardsmainstream society and their testimonies of altered self-esteem during attraction,membership, deconversion and defection. The purpose was to understand how aperson´s self-esteem is affected by inner mechanisms of closed religiousmovements and how these experiences affects a persons identity. Another aspectwas whether there might be differences in altered self-esteem, between those whoenlisted as adults, and those who were born into the closed religious contexts.Social Identity Theory, Sigmund Freud´s and Carl Rogers models of personal egowere used as models of interpretations.

Bakgrund och problem: Det som i dagligt tal kallas finanskrisen runt om i världen startade redan år 2007 då bostadsmarknaden i USA kollapsade. Det var sedan under hösten 2008 då banken Lehman Brothers gick i konkurs, som finanskrisen fullt blommade ut. Bankbranschen blev en bransch som kom att påverkas hårt, då flera banker fick statligt stöd för att undvika en konkurs. För att ytterligare försöka underlätta för bankerna och andra finansiella institut, kom IASB i oktober år 2008 ut med en ny tillämpningsmöjlighet av IAS 39 och IFRS 7 som berör finansiella tillgångar. Den här studien ämnar undersöka vilka effekter på resultat- och balansräkningen som de nya tillämpningarna fick för de banker som valt att omklassificera sina finansiella tillgångar.

Syftet med denna uppsats är att öka förståelsen för användning och tillämpning av Event Marketing. Varför företag använder sig av det samt vad eventbyråer tror är företagens motiv. Event Marketing innebär helt enkel att marknadsföra en produkt eller en tjänst genom ett evenemang. Eventet samlar en viss målgrupp i både tid och rum men är på så sätt även begränsad i antalet kontakter som den skapar.Metoden som har använts för denna uppsats är av kvalitativ karaktär. Under arbetets gång har vi genomfört fyra intervjuer som flerfallsstudier.

Public health focuses on interventions related to physical activity during leisure and at work under conditions where health care is offered during working hours. Increased physical activity offers many positive effects on health in general and reduces the risk for most injuries and illnesses. Female cleaners represent a profession that is largely composed of women at high risk of overload injury and rarely participate in wellness initiatives offered at workplace. The purpose of this study was to investigate the effects of 20 minutes of daily physical exercise for 10 weeks of intervention for healthy female cleaners. A total of 40 female cleaners in a larger organization participated in the study and were divided in into an intervention group and a control group.

The purpose of this study was to investigate the relationship between locus of control and behavior in a work group. The investigation was performed using two methods, self-report and observation, which were used in order to provide a description of how the individuals experienced their own behavior in a group context as well as of how they actually could be observed to behave. The 31 participants were divided into five groups. During the procedure each group received a task, which was to be discussed and solved by the group members together. Observations were carried out using IPA.

Den finanskris som under 2008 drog in över Europa skadade omvärldens förtroende för banker och deras hantering och redovisning av kreditrisker. Transparensen i redovisningen ifrågasattes och krav på ökade upplysningar ställdes. I denna uppsats utreds om bankerna har tagit till sig av kritiken genom en undersökning av huruvida omfattningen av kreditriskupplys­ningar enligt IFRS 7 i 26 europeiska storbankers årsredovisningar har förändrats under 2008 jäm­fört med 2007. Det undersöks också om det finns några skillnader i omfattning av lämnade kreditriskupplysningar mellan studiens 10 undersökta banknationaliteter år 2007 och 2008. Studien har en kvantitativ ansats där 2007 och 2008 års årsredovisningar för de största europeiska bankerna studeras. Utifrån studien dras slutsatsen att kreditriskupplysningarna i europeiska storbankers årsredovisningar har ökat i omfattning mellan år 2007 och 2008.

The bank market for farmers in Sweden is dominated by Swedbank and Landshypotek. One of the most aggressive challengers is Länsförsäkringar Bank, which in 2009 had seven per cent of the Swedish bank market for farmers, but 57 per cent of all new lending. This paper deals with the problem of new banks to break into the bank market where farmers are slow in terms of change in their attitudes and loyal to their banks. The study has been carried out in cooperation with Länsförsäkringar Gävleborg which is a new actor in the banking market and thus eager to take part in the outcome of the study. This essay thus seeks to examine the attitudes farmers have against bank switching and the factors that influence their choice of bank.

Uppsatsen behandlar problematiken kring implementering av personalekonomisk redovisning, i form av hälsobokslut..

????The aim is to examine how written production differs between students with and without difficulties in writing. The study also examine how different difficulties within writing interplay. It is based on analysis of ten-year old student texts with 30 texts from both an experimental and a control group. Texts were written in 1991.Both spelling, technique of writing and syntactic complexity differ between the groups.

AbstractTitle: The picture of Studenthälsan ? a focus group study of the image that students in Uppsala have of the organization and of how they look at the way the organization addresses them. Studenthälsans image - en fokusgruppundersökning omUppsalastudenternas bild av organisationen och dess sätt att tilltala demNumber of pages: 65 (73 including enclosures)Author: Sofie BackmanTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Fall 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the image that students in Uppsala have of Studenthälsan and its excersice department. This includes how the students perceive the organization?s way of communicating with them, both in terms of the marketing and their reception at the facilities, and what they would like to be different regarding this in the future.Method/Material: Together with literature studies, a qualitive method has been used and three focus group interviews with a total of 15 informants have been conducted.