Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive actions were introduced on the 1st of February 2007.

ABSTRACT Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS)Authors: Maja Dragicevic and Negra Savic Advisor/s: Anne Loft och Pernilla BrobergKey words: Auditor, independence, consolation, capital contribution, counselling Purpose: The aim of this study was to determine the auditors? opinions wether there are threats concerning their independence by other services and especially capital contribution. What services can an auditor perform besides accounting services so that it does not disturb and threat the auditors? independence?Methodology: To achieve the purpose of the thesis a qualitative study was implemented. We carried out a number of interviews with auditors from different auditing firms.

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

This thesis is an analysis based on the problem of defining a humanitarian intervention and argues when or not, it is appropriate to operate it. The interest lies in finding out whether the argument itself is justifiable,not whether the act of interference was justifiable. My hypothesis is that both private and international operatios misuse the definition "humanitarian interventions" as an excuse to trespass the laws of war. Behind the idea of protecting human rights, freedom and democracy, is the liberalist idea of all individuals being equal. The respect for their freedom and rights drives outside actors to intervene when crimes are comitted against them.

Through participant observation in a local promoter group of hardcore punk shows inGothenburg and qualitative interviews with its members I have investigated links between taste in music, values and social structures in the hardcore punk scene. The theoretical framework of this essay is built upon the concept of subcultural capital, which is adapted from Pierre Bourdieu and developed by Sarah Thornton and Keith Kahn-Harris. The result shows how members among the hardcore punk scene create and preserve distinction towards others, while the distinction becomes important benchmarks for including and excluding practices in the scene..

As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.

För PLA-innehavare och key executives anser vi att beskattningen av carried interest ska ske i inkomstlaget kapital. Vi anser ej att den eventuella arbetsinsatsen utförd av PLA-innehavare har en sådan koppling till värdeökning i fonden att inkomstslaget tjänst ska vara tillämpligt. Detta har att göra med att GP-bolagets beslutanderätt i fondens förvaltning samt det finns omvärldsfaktorer som påverkar fondens värdeförändring.Vidare anser vi att carried interest ska beskattas hos PLA-innehavarna och key executives, inte hos rådgivningsbolaget. Av fondstrukturen framgår det tydligt att rådgivningsbolaget är skilt från GP-bolaget och förvaltningen av en venture capital-fond. Carried interest finns endast avtalat i det avtal som PLA-innehavarna har ingått med ILP-bolaget.

The study presented here is about how to make the special needs user who has a profound intellectual disability and additional disabilities more involved in their implementation plan. Based on a life story interview the study aims at analyzing perceptions of procedures to enhance special needs users? influence. The method used in this study was a qualitative research approach as an overall approach in order to use a narrative method where life history is the method. The focus has been to study a part of an individual life history - a specific domain in the life of the interviewee?s working career.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

Delaktighet är ett multidimensionellt fenomen som gynnas av ett flertal faktorer, främst positiva personegenskaper och underlättande faktorer i miljön. Syftet med studien var att undersöka hur vårdare på en gruppbostad för vuxna personer med lindrig utvecklingsstörning uppfattar samt menar sig skapa förutsättningar för brukarnas delaktighet i fritid, mathållning, städ/tvätt och ekonomi. Studien genomfördes med hjälp av 6 individuella intervjuer med halvstrukturerade frågor. Resultatet visade att vårdarna uppfattar brukarnas delaktighet i sin fritid som stor, då självbestämmandet och engagemanget är stort. I mathållningen har brukarna självbestämmande, men de väljer att inte vara delaktiga.

Syftet var att undersöka hur chefer och medarbetare upplever att stödet är anpassat för att hjälpa unga vuxna med lindrig intellektuell funktionsnedsättning, samt om det behöver förbättras för framtiden. Det genomfördes med kvalitativ ansats där två chefer och två omsorgsassistenter intervjuades med stöd av en intervjuguide. Intervjuguiden täckte de fyra teman normalisering, identitet, utanförskap och socialt tillhörighet. Resultatet analyserades via en induktiv tematiserings metod och via teorierna KASAM och empowerment. Det mest framträdande resultatet var att informanterna är ense om att stödet har brister och inte är anpassat till den valda målgruppen, speciellt när det kommer till självbestämmande, familjebildning och arbetsmarknaden..

The study is based on three Swedish novels published in 1945,1956 and 1964, and three Swedish novels published in 1998, 2008and 2009. The aim has been to investigate how librarians are portrayed in Swedish literature, as well as a comparison between the older and the newer literature. What librarian images are portrayed in the analyzed literature? Is the portrayal mostly positive, negative or neutral? Are there any clear differences in how librarians portrayed in newer and older Swedish fiction? If so, what are they? The method used has been qualitative content analysis where relevant paragraphs have been coded and divided them into categories of appearance, personality, and professional identity. The conclusion is that the librarian is often portrayed as an intellectual and somewhat high-strung bibliophile.

The aim of my thesis was to investigate in what grade teachers who work within special education make use any methods to train the working memory of their students to improve learning ability. I also wanted to examine the material used to train working memory and if any results were noticed. My choice of method was qualitative semi-structured interviews that were recorded during the interviews I conducted these in five different school with education for children with intellectual impairment. The result shows that the schools that are aware of recent research on working memory training had methods for training with their students. They could also see a result that shows that working memory can be improved with training.

Synen på föräldrar med lindrig utvecklingsstörning har förändrats över tid. Den utveckling som skett har lett till att normaliseringsprincipen förutsätts gälla när människor med lindrig utvecklingsstörning blir föräldrar. Syftet med vår uppsats var att undersöka hur socialsekreterare förstår och arbetar med föräldrar som har en lindrig utvecklingsstörning där de misstänker att deras barn far illa. Vi har genomfört en kvalitativ studie i form av en fokusgruppsintervju med fem socialsekreterare som arbetar med utredning av barn. Resultatet visade på att socialsekreterarna upplever att föräldrar med lindrig utvecklingsstörning har vissa svårigheter i sin föräldraförmåga - som vilka föräldrar som helst.

Sänkningen av aktiekapitalkravet från 100 000 till 50 000 SEK den 1 april 2010, förverkligades för att förbättra de institutionella villkoren för de privata aktiebolagen och för att fungera som ett incitament till att öka småföretagande. Syftet med denna uppsats är att undersöka om de privata aktiebolagen har valt att lösgöra eller behålla sitt aktiekapital efter denna nya regel och varför. Dessutom ämnar studien att undersöka om det finns skillnader mellan de som väljer att minska eller att behålla sitt aktiekapital avseende bransch, ålder och omsättning. Studien baseras på en enkätundersökning som innefattar 212 respondenter. De resultat som denna undersökning kommer fram till är: Att majoriteten av de privata aktiebolagen har valt att behålla sitt aktiekapital.Att anledningen bakom att behålla aktiekapitalet är att bevara företagets kreditvärdighet, att använda aktiekapitalet i verksamheten och för att proceduren med att sänka aktiekapitalet anses vara krångligt och tidskrävande.