Background:Persons living with a mental illness often have to put up with a financial disadvantage. Their ability to work is often limited and because of that they have to rely on the welfare reform to get an income. This income is often low compared to other citizens which by itself is something strongly associated with mental illness. Purpose: The purpose in this study was to describe how people living with a mental illness experience that their economic situation has an impact on their daily life. Method: This study is a literature review containing nine scientific articles from previous research.

Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result.

The purpose of this essay is to examine Prostitutionsgruppens ("Prostitution group") concrete operation, its organisation and how the group have changed since sexköpslagens ("sexbuy law") incorporated.Prostitutionsgruppen was founded in 1981 and have been working against prostitution. Their main goal is to reduce the damage of prostitution. Their work consists of treatment and reaching out to help prostitutes. Another part of their work is to change the public attitude towards prostitution. They act as intermediary of the knowledge they have gained through meeting people in prostitution.I have interviewed one social worker in the group and researched earlier literature.

An efficient market implies that the use of fundamental analysis should not result in excess return, and that any return exceeding the market average can be explained by compensation for risk, accord-ing to The Capital Asset Pricing Model (CAPM). The focus of this study is to test whether the suc-cessful investment strategy developed by Piotroski (2000) generates excess return on American data, after risk adjustment by using Fama & French?s (1993) 3-factor and Carhart?s (1997) 4-factor CAPM. Initially we form stock portfolios based on companies characterized by high book-to-market values, additionally, we divide them into different performance classes by ranking them with Piotroski?s (2000) measure of financial performance, F_SCORE.

The aim of this thesis is to describe the development of profitability and capital structure in Swedish quoted companies during the period of 1990 to 2004. Further, the aim is to determine the relationship between profitability and leverage in order to conclude whether the choice of capital structure supports the pecking order theory or the trade-off theory of capital structure. The findings show that return on assets fluctuates between 3 and 11 percent and that return on equity fluctuates between 3 and 22 percent during the period. Further, the leverage and the cost of debt have decreased. This indicates lowered financial risk in Swedish quoted companies in the period between 1990 and 2004.

AbstractFrom 1st of July 2003 it is compulsory for companies with an average number of ten employees the latest two financial years to account sick leave in the annual report.The government?s purpose with accounting of sick leave was partly to evoke an action from the companies? side in terms of motion as an effect due to the awareness of the level of the sick leave. The government was of the opinion that the companies had too deficient knowledge in sick leave and that the knowledge about causes and costs had to increase.In this paper three companies affected by the compulsory accounting of sick leave have been interviewed. The paper defines to only concern private companies. The companies were interviewed in purpose to form an opinion of whether the companies have changed their health promoting actions due to the application of the law.

IKEA is probably one of the most well known Swedish companies in the world. During thepast decades millions of people all across the globe have decorated their homes according tothe style of IKEA. But just exactly how big and influential are they? Many, if not to say all,municipalities in Sweden wants IKEA to establish and build their famous stores in one oftheir towns. But at what cost? When deciding on a municipality to establish in, IKEAnormally tends to have an advantage when it comes to controlling the conditions and terms ofthe establishment.To undertake this dissertation I use a theory based upon the inter-organizational theoriescalled resource dependency theory.

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

In a time of economic turmoil and financial crisis profitability matters rise higher and higher on company agendas. Many companies are pressured to find profitability to avoid layoffs or even bankruptcy. Profitability essentially depends on the margin on the product or service sold and the costs associated with selling these products or services and hence these areas are of vital importance if companies are to improve profitability. Previous research has focused, for the most part, on product profitability while customer profitability has received less attention. This study is based on a case study of a Swedish publishing house and aims to investigate how the company?s Cost-to-Serve varies between its distribution channels.

This paper examines family owned tourism businesses with a special focus on succession. In Nordic countries tourism has been widely promoted and used in rural development as a replacement economy for ?traditional? livelihoods based on rural production. Because the tourism and hospitality industry, especially in rural areas, is dominated by family enterprises, the topic of succession is of great relevance for tourism and tourism destinations. This paper looks at family businesses? special characteristics, challenges and advantages in terms of ownership structure, lifestyle, motivations, employees and destination impact.

This essay is an introduction to the intentions and purposes of the british play writer Sarah Kane (1971-1999). Her own voice is presented both via quotations linked to her work and by an explanation of her connections to the surrealist poet and actor Antonin Artaud. The main focus is on Kane?s second play, Phaedra?s Love, first performed in 1996. The play is analyzed in co-relation to La volonté de savoir, the first volume in Michel Foucault?s trilogy Histoire de la sexualité.

The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.

This thesis examine if social voluntary organisations are independent or if they are being regulated by the public sector. We ask how free the organisations are since they get so much support and funding from the municipality. This is examined by looking at the homogenisation pressure, which means that organisations are being exposed by a pressure to become more similar. The control that the municipality has over the organisations is another aspect in this paper. The study focuses on the relation between the municipality of Linköping and three social voluntary organisations and their characteristics.

Syfte: Syftet med denna studie är att undersöka hur den ekonomiska prestationen skiljer sig mellan de ideella föreningarna och IdrottsAB som styrs av elitlicensens krav inom fotbollen och ishockeyn.Metod: Vi har i denna jämförande studie använt oss av en kvantitativ metod med en longitudinell design där vi med hjälp av sekundärdataanalys undersökt ideella föreningar och IdrottsAB:s ekonomiska prestationer i utvalda nyckeltal under en femårsperiod.Resultat & slutsats: I denna studie har empirin samlats in genom att beräkna de ideella föreningarnas och IdrottsAB medelvärde på de utvalda nyckeltalen och sedan jämfört dessa resultat mot varandra. Hypotestester har även använts för att se om det fanns någon signifikant skillnad mellan vad de ideella föreningarna och IdrottsAB presterat i de olika nyckeltalen. Vår slutsats var att det inte fanns någon större skillnad mellan de ideella föreningarna och IdrottsAB:s finansiella prestationer men att de ideella föreningarna presterade lite bättre sammantaget..

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.