As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

The Swedish government has proposed that 20 % of the cultivated land in Sweden should be organic by the year 2010 (The Swedish Board of Agriculture, 2008). In addition to this the production of organic food like milk, meat and egg should increase considerably. To reach the government?s goal it is necessary that the Swedish farmers get motivated to convert their production from conventional to organic. Milko is a dairy association that has chosen to focus on organic products, they want to be the leading organic dairy association, and therefore they have a large need for organic milk (Milko, 2008).

Background: Markets in Financial Instruments Directive, MiFID, was implemented in Swedish law in 2007 and aimed to increase competition of the securities market in order to achieve efficiency and lower transaction costs and to enhance investor protection. Another aim was to increase confidence in the market. After the implementation of MiFID some doubts had been highlighted regarding its intentional effects. This evoked the authors? interest to examine the directive?s effects and its impact on investors? trust.Aim: To examine how various participants in the Swedish securities market experienced changes since the implementation of MiFID in 2007, and its impact on the securities market and minor investors' trust.Method: The study applied a qualitative method with a deductive approach to describe, interpret and understand the problem area.

The Energy Market Inspectorate is implementing a new tariff regulation in Sweden. A small part of the new regulation concerns effectible operation costs and originally they where intended to be calculated using a modification of equivalent comparison standards, in Swedish Ekm. This thesis is intended to analyze if Fortums grid in Stockholm could be described correctly, using equivalent comparison standards. In Ekm every part of the distribution grid is designated a weighting in relation to 1 km 0.4kV over head line. These Ekm-measurements are intended to simplify comparison between different grid areas with different structure and geographical conditions.

This essay concerns the visual trade grading of pine and spruce.In the 1800s developed rules for sorting of wood. The rules used to facilitate the export trade.The terms of the regulatory sorting systems developed in the 1900s. While it still used some of the older terms.The essay deals with how the grading rules affect the use of wood and how the rule work and how the terminology works.Some of the terms used for sorting are O/S, Kvinta, Utskott and A,B,C,D.You sorting by counting the numbers of knots, cracks and other characteristics of each piece of wood.The sawmills have much influence in how the rules developed.Today it is often already determined in the sawmills which uses each piece of wood most have..

We want to search knowledge in how teachers with a focus on after-school recreation centre estimate how their own competence is used in after- school recreation center and school and what expectations/apprehensions they have on their profession in the future. In our study we have asked teachers with a focus on after-school recreation center how they estimate that their competence has been used in after-school recreation center during the last three years. The method we have used to illustrate this is the Delphi method Nordänger (2009), where we interviewed eight respondents by e-mail. From the responses, we have found that teachers with a focus on after-school recreation center experience that their skills should get more attention in the school. They want to combine care and pedagogy that supports students' physical, intellectual, social and emotional development.

High demands are set on all equipment used in emergency service work, where small margins can be the distinguishing factor between life and death during a rescue operation. It is important that tools such as ladders quickly and easily can be dismounted from a vehicle and still satisfy the regulatory requirements for securing loads during transport. The existing solution for getting ladders down from the roof of a fire engine requires a large manual effort from the user in an ergonomically unsound posture.In this degree project a new ladder holder is developed with focus on the user to solve the ergonomic problems and at the same time create a more compact design that can be adapted to several different types of ladders. After an initial pre-study with user-interviews and measurement of forces and distances a set of requirements was formulated that came to govern the project's direction. Creative methods were used to generate concepts that improved the function and through design solutions, calculations and testing in CAD a base for manufacturing of a new product was created.The result is a completely new type of ladder holder that minimizes the user's manual effort and simplifies the securing of ladders in the holder.

The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

AbstractPurpose/Aim: My study aims to analyse, using Pierre Bourdieu´s theory, whether the social background plays a significant part in the attitudes and use of Apples mp3-player iPod. The study also aims to determine whether it is possible to group the focus groups used in my study and iPod into Bourdieu´s model.Material/Method: The reference material used in this paper is mainly gathered from books concerning Pierre Bourdieu´s theories. I have also had four focus groups of two different characters, to study their attitudes towards Apples mp3-player iPod. I have then applied the results of the focus groups to Bourdieu´s theories and models concerning habitus, social fields, capital and lifestyles, and studied whether there are any divergences in attitudes between the groups.Main results: My findings are that the focus groups as well as iPod can be put into Bourdieu´s model. According to the responses from the people in the focus groups, the attitude and usage of iPod do not mirror people?s social class or background, which goes against Bourdieu´s? theory.

From a view of health strategies and techniques this thesis wants to throw a light on how the individual in its"health thinking"is governed. A thinking that, according to the author, can lead to a new way of governing as in municipal activity, an activity whose focus is on health and ill-health. The study is done whit a theoretical approach of power, with qualitative interviews as method and analysed from a perspective of Governmentality. The object for the study is Socsam and Rehabrådgivarna in Finspång. Socsam is a local project, and their main task is to create cooperation between health- and medical services, social services and social insurance.

Bovine viral diarrhoea virus (BVDV) is the causative agent of a complex of disease syndromes in cattle with high economical and welfare impacts. BVDV occurs as two biotypes; cytopathic (BVDVcp) and noncytopathic (BVDVncp) determined by differential effects on cultured cells and can also be divided into two genotypes (BVDV1 and BVDV2) on the basis of genomic diversity. The interaction between BVDV and the host?s immune system is regarded a key aspect in the sequel of BVDV infection. Infection with BVDV normally causes an acute transient infection, with mild to subclinical signs, but occasionally results in severe and even fatal disease.

Narrative history has a long tradition in history teaching. But during the decades after the second world war, the attitude to storytelling has been seen with doubt and skepticism. There are many indications in Swedish society and media that the narrative story today stand strong. But is narrative history useful in everyday teaching? This essay is a study of narrative history in a Swedish and Scandinavian perspective the latest thirty years.

In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

The present study deals with the scope of action available to a social worker when analyzing, assessing and proposing measures regarding young persons experiencing social problems. The interest in the subject area emanates from the fact that the number of youth placed in different forms of round the clock out-of-home care in Sweden increases, whereas research in the subject shows that such placement gives few positive results and sometimes even has negative consequences for their development.The study investigates how the preconditions of the social worker influence their scope of possible action, in particular as regards their place of work, the situation of the individual dealt with, and the profession itself being one based both on scientific evidence and knowledge gained by experience. Lipsky?s theory on ?street-level bureaucracy? and Hasenfelds theory on human servicing organizations form the theoretical framework of the present study. The empirical input comes from interviews with focus groups of active social workers.The analysis of the interviews shows that social workers generally feel that they have a broad scope of action as far as the regulatory framework and office management are concerned.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.