The main purpose of this master thesis is to study the information support by the head office of the Swedish social insurance office to its administrators. The thesis only focuses on information that concerns laws, regulations and instructions. The study is based on an interview with the head of the division of law at the social insurance head office and a questionnaire answered by administrators in four different counties. The purpose with the interview was to find out about the information strategy of the head office and in the questionnaire the administrators could describe their opinion of their information support. Our special interest was the information channels and how the administrators were able to absorb the essential information.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

Frågan om hur och när ett bindande avtal uppstår mellan två parter är en praktiskt viktig fråga i affärslivet. Den svenska avtalslagen behandlar ingåendet av avtal enligt anbud-acceptmodellen men inte de många andra modeller som kan ge upphov till avtalsbundenhet. Dessa modeller har istället fått utvecklas och preciseras i rättspraxis och doktrin. Syftet med uppsatsen är att undersöka under vilka förutsättningar bindande avtal kommer till stånd i den svenska rätten och samtidigt översiktligt diskutera hur den framtida svenska avtalsrätten bör se ut.Uppsatsen behandlar den svenska avtalsrätten men analyserar även i stor utsträckning material från övriga nordiska länder. Detta eftersom lagstiftningen i dessa länder vad gäller allmän avtalsrätt uppvisar stora likheter.

The purpose of this qualitative thesis is to describe and analyse the implementation of an education system in the newly independent state, Timor Leste. One question to be discussed is whether an emergency phase is still going on in the development of a functioning school system, or if Timor Leste already reached a capacity building phase? Via the participant's answers in field observations and interviews, the study analyses the clashes between generations, social classes and different levels in relation to the choice of Portuguese as an official language and the international environment in the country. The thesis concludes that a lot of work remains in creating a fully functioning education system. We enjoyed the writing - and hope you will enjoy the reading!.

The purpose of this study is to describe how expatriates at Handelsbanken in France, Hong Kong, China, Russia and Singapore have adapted to the host culture. To illustrate how well they acculturated following seven factors have been chosen: Time, previous international experience, cultural distance, language, work environment, spouse acculturation and met expectations. The study was conducted through interviews with six expatriates and surveys answered by nine expatriates. Our study shows that the expatriates have experienced different lengths for cultural adaptation. The majority of the respondents indicated that it took up to six months before they adapted culturally.

DefinitionerInitial public offering (IPO)Den första försäljningen av ett företags aktier på den publika marknaden.AvnoteringHändelsen då ett börsbolags aktie tas bort från marknaden.Sarbanes-Oxley (SOX)Ett omfattande och för ämnet väl undersökt amerikanskt regelverk.Private Equity (PE)Aktiekapital som inte är börsnoterat, investerare som investerar direkt i privata bolag eller köper ut publika bolag från börsen.International Financial Reporting Standard (IFRS)Internationella regler som styr rapporteringen av olika typer av transaktioner och händelser.Mergers & Acquisitions (M&A)Förvärv och sammanslagningar av bolag.Definitioner hämtade från http://www.nasdaq.com/investing/glossary/.

The purpose of this paper is to study whether or not stock returns increase abnormally over month ends on the Swedish stock exchange. Previous research has proven an international so called ?Turn-of-the-Month? effect where stock returns increase significantly over a few days around month ends. If the effect exists, it is a violation of Fama?s Efficient Market Hypothesis.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.

Research shows that policing is mostly sedentary but physically and mentally demanding tasks occur and that policing includes factors like police inherent stress which may impair the health of police officers. Research has also found that physical exercise can play an important part for coping with these negative elements associated with policing. The overall purpose of this study is to contribute knowledge about the importance of physical exercise for policemen. The study is based on five semi-structured interviews with police officer?s working with emergency response.

A new site- and construction-law came into effect in May 2011. The new law, PBL2010:900 implies several different changes of the law. These changes concern bothconstructors, people working in municipality and county councils and other peoplethat in some way are related to the building sector. Except from the change in orderof the chapters and the renewed and modernized language, the law has now beenextended with a few new phases.According to the new law a certificate has to be issued to start and finish theconstruction; the construction consulting has changed name into technical consultingand the protocol for the controls has to show what the control is being compared to.This diploma work concerns control visits on construction sites as related to the newlaw. The reason why visits on construction sites are now implemented in the law isbecause the government saw a lack of trustworthiness in the old law.

The construction industry accounted for 19 % of all work-related fatalities in Sweden between 2010 and 2013. The exam report has been done to find out what underlying causes there are to the high number of fatalities and to the occupational statistics of the construction industry. Moreover it has been reviewed what improvements can be done to reduce accidents and fatalities in the construction industry. The report consists of a survey of statistics, laws and regulations affecting the work environment and of literature concerning the subject. It has been conducted an interview and a questionnaire survey at the construction company Asplunds Bygg and an interview with an inspector from the Work Environment Authority.

This case study presents how the unit of munition-searching dogs of the Swedish armed forces handles their experiences from international service. The subject is particularly interesting as previous research into the area is nonexistent. The questions asked in the study are answered through the authors findings that training and preparation of this unit has developed thanks to the input of lessons learned from previous missions. This paper, based manly on experience reports, show that the unit successfully uses the method for handling lessons learned chosen within the Swedish armed forces..

Sverige och världen har under de senaste åren fått uppleva en fantastisk högkonjunktur. Det har varit lätt att låna pengar och företagen har gjort fina vinster. I spåren av god tillgång på kapital är företagsförvärv alltid aktuella. En relevant fråga för varje köpare är dock hur ett förvärv skall redovisas. Hur företagsförvärv skall redovisas har avseende noterade bolag genomgått genomgripande förändringar de senaste åren.

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..