Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.

In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

Healthcare staff working within emergency care must often handle extreme and emotional situations. Most of the certified registered nurse anesthetists (CRNAs) will some time during their professionally active lives confront with events that are difficult to handle and for some these events will lead to more or less serious traumatic distress and in certain cases develop post traumatic stress disorder symptoms. Many studies demonstrate that staff working in similar stress related environment runs larger risk in order to get stress related symptoms. The aim with the study was to describe the experiences around difficult work related events among CRNAs. The study was implemented as a descriptive study with qualitative run-up via a questionnaire with open questions relevant for the study's aim.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.

The aim of this study is to examine how social workers and pree-school teachers resonate about their experiences of cooperation with each other, in relation to maltreated children and the duty to report. Several studies show that there is a difference between how many children that is suspected of maltreatment and how many that are reported to social service. In Sweden, pre-school staff are obliged to notify the suspicion of child abuse according to 14: 1 SoL, but previous research indicates that the obligation to declare is not used to the extent that it should. One reason for the low notification rate is  the interaction between preschool and the social services shortcomings.Therefore, we believe it is relevant to examine how the cooperation really looks like between the organizations, when the child is being abused or at risk of suffering. The results of the study are based on qualitative semi-structured interviews with four preschool teachers and four administrators.

Hållbarhetsbegreppet har fått allt större betydelse. I bankvärlden, är det inte en fråga om, utan hur ett företag ska arbeta med hållbarhet. För att uppnå hållbarhet är det viktigt att förstå hur en strategi måste genomföras, ständigt utvecklas och kontrolleras, för att resultaten ska följa i enlighetmed de strategiska målen..

This paper aims to investigate the systematic risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small cap and large cap stocks (SMB) during the sample period. This is consistent with our a priori expectations and previous international studies. We do not find the expected systematic fixed-income related risk exposure for the fixed-income hedge funds and fund of funds in the sample. The empirical material used in this study is taken from a publicly available fund database maintained by the Swedish Financial Supervisory Authority (Finansinspektionen).

Aim: The aim of this study was to describe how patients with acute illness experience their given care in the emergency department. Method: A literature review of ten studies where differences and similarities were analyzed. These studies had been published between the years of 2000 and 2011. Results: The analysis showed a lack of sufficient care concerning patients? subjective experiences.

Finansiell rådgivning har blivit en allt viktigare del av värdepappersmarknaden och samhället i stort. Nya lagar och riktlinjer har kommit till för att skydda konsumenten och öka kompetenskraven hos rådgivarna. Trots detta har Finansinspektionen hittat och belyst ett flertal risker som konsumenten kan utsättas för och årligen inkommer ett stort antal anmälningar till Allmänna reklamationsnämnden från konsumenter som är missnöjda med den rådgivning de fått. Om antalet anmälningar som inkommit till ARN under åren 2008-2011 ställs i perspektiv till antalet rådgivningsmöten som hålls per år utgör denna siffra ca 0,02 % av antalet möten. Det är därför intressant titta på hur stort problemet kring misslyckad finansiell rådgivning egentligen är samt att undersöka hur bankerna säkerställer kvalitén på rådgivningen.Syfte: Studiens syfte består i att kartlägga och analysera de fall som skett avseende misslyckad finansiell rådgivning gentemot privatpersoner, samt att granska och analysera hur bankerna säkerställer kvalitén på den finansiella rådgivning de erbjuder.Genomförande: Genomförandet av studiens datainsamling har skett genom en kombination av intervjuer, granskning av dokument, empirisk forskning samt finansiell teori och rådande lagstiftning.

The aim of this two year master thesis is to analyze how digital preservation is presented as a problem in the Swedish national strategy for the digitization and digital preservation of the Swedish cultural heritage. In order to study which assumptions about digital preservation exists within the strategy I apply the discourse oriented methodological tools presented by Carol Lee Bacchi, which focuses on discerning what problem or, rather, representation of a problem exists within a specific policy. This study is a post-structuralist discourse analysis. The main focus of the study is on what assumptions and prerequisites the dominating representation of the problem is based upon and how the representation has evolved. The main material of the study consists of public investigations conducted by the Swedish state, governmental propositions and replies as well as other public documents upon which Bacci's methodological tools are applied.Results show that digital preservation is primarily interpreted as a financial problem as the national strategy and its surrounding documents stress the need of cost-efficient solutions.

Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.