In this essay i present a study on political learning of a minority ethnicity whose political history in the institutional form began in 1993. The ethnicity in question is the Sami?s and in 1993 the Sami Parliament was established. The establishment of the Sami parliament radically changed the preconditions for political work. Sami politics came to be pursued in an organized manner in the form of a public authority and democratically elected units.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

The Swedish household?s savings has increased the last couple of years, according to Statistiska centralbyrån. But the amount of households that trades on the stock market has decreased from the year 2012 to 2013. The diminished interest in stock trading carries a risk by leading to a smaller yield for the private savers, and also effect the business development and the economic growth. High brokerage fees will aggravate the ability to attract venture capital.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

Nearly 74 percent of the Swedish population invests in funds and the options are therefore various. The Swedish private investors can choose between active and passively managed funds. Fund managers, who seek to generate higher returns than the market, manage active managed funds. Unlike the active managed funds, passively managed funds do not require any active investment decisions.Fama?s (1970) efficient market theory reflects all available information in the stock price, therefore it is not possible to predict how the stock price changes.

Vi har gjort en fallstudie som utforskar hur ledarskapet påverkar och påverkas vid entillämpning av ISO 14001, samt hur tillämpningen av standarden är utformad påstudiens företag. Analysen har genomförts med hjälp av institutionell teori somteoretisk referensram. Vi kom fram till att ISO 14001 inte leder till eninterorganisatorisk homogenisering mellan olika företag, inomsamhällsplaneringsbranschen som vårt fallföretag agerar i. Vidare fastslog vi även enparadox i utformningen av ISO 14001-systemet hos företaget; otydliga istället förtydliga krav ökar chansen för att behålla certifieringen. Till sists kom vi också framtill att ledarskapets svårighet att kommunicera aktörernas rätt att översätta ISO 14001i sin praktik, beror på att ISO 9001 och ISO 14001 hos vårt fallföretag är utformatsom ett gemensamt system.

Background: Increasingly, companies choose to finance their business with corporate bonds which has resulted in an increased demand on credit ratings. As such the rating agencies have a very important role in the financial markets. Examining the value of a credit-rating can be very interesting for both issuer and investor. Purpose: The purpose of the study is to identify and define the value of rating. Execution: The study is built upon nine interviews with rated and non-rated firms and investors.

This thesis analyzes and discusses the role of institutions concerning countries' abilities to create economic wealth. The countries that we are analyzing are the former members of the Warsaw pact and former Yugoslavia. These countries are referred to as transition countries. In order to analyze the transition countries institutional structure we are using Douglass C. North's theory regarding institutions and institutional building.

The discrepancy in the rights for healthcare between undocumented migrants and the citizen in Sweden is a prerequisite for the existence of Läkarkliniken. Because of the chosen patient group the clinic stands outside the regulations from the National Board of Health and Welfare. The aim of this study was, from an institutional perspective, to investigate how such a unique player is designed and where the influences to the design origin from. The task was conducted thorough a qualitative case study with base in depth interviews. High levels of isomorphism were observed between Läkarkliniken and the general healthcare, however differences were seen as well.

Title: Inflation and Investments, with Focus on Inflation-linked Bonds.Investors face many types of risks when allocating assets in a portfolio, e.g. volatility and inflation risk. Inflation risk will mainly affect investments in the long perspective. This thesis will examine those risks that an investor is commonly exposed to when allocating assets in a portfolio and in particular inflation-linked risk and how to eliminate it. We examine the correlation between different assets and inflation to determine the assets? ability to hedge inflation risk.

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

This thesis is a contribution to the discussion on the public library?s institutional identity in late modernity. The aim is to shed light on the public library?s identity as expressed through its public events. The thesis seeks to answer the following questions: What kind of public events are offered at public libraries? What themes distinguish the content of these events? What characterizes the institutional identity expressed through these events? In addition to the concept of institutional identity, a model of four library spaces, developed by Skot-Hansen, Hvenegaard Rasmussen, and Jochumsen, constitutes the theoretical framework of this thesis.

This study has a double purpose. First, it explores and maps out the use of quantitative key indicators in social performance reporting within a microfinance portfolio. This was done on behalf of Storebrand Asset Management, who would like to aggregate and report the social results of their microfinance investments to their customers. The study concludes that the extent of social reporting and types of indicators used varies, meaning that it is hard to aggregate data for use in further reporting. Thus, the work towards the goal of social reporting has only just begun.

Hedge funds have the past few years become an increasingly popular investment alternative and in the last decade hedge fund assets managed have quadrupled to USD 2000 billion, a growth rate of around 25-30% per year. One explanation for this substantial increase is that hedge funds' minimum limits on capital invested has declined, which have made ??them available to retail investors. The recent turmoil in financial markets has also contributed to investors finding their way to hedge funds, whose goal is to generate stable returns regardless of how the market develops.Using Sharpe?s, Treynor?s and Jensen's performance measures, I have investigated whether hedge funds manage to generate higher risk-adjusted returns than traditional managed funds.