Investors? use borrowing as a way to profit from leverage advantages in their portfolios.When investors borrow with their securities as safety for the loan and the value of thesecurities decrease the investor can get a portfolio with more credit than what is covered bythe value of the securities and risk huge losses. To what extent an investor is allowed toborrow with his portfolio as safety depends on the bank or broker and varies between theproviders. By studying available material and in addition to that making an empirical study Iattempt to find out the reason for the varying degrees of leverage possibilities between thebrokers and how the degree of maximum borrowing on the securities are decided. Thefindings show that decision of leverage degree on a security is made after first making aquantitative analysis of the stocks volatility and liquidity and thereafter make a qualitativeanalysis of the company.

The objective with this essay is to establish the benefits of inserting media as an obligatory topic in the upper secondary school. In order to succeed with this I will not only type this essay I will also produce a medial production in the form of a film.  I have interviewed two senior masters on Södertörns College where I have reviewed different questions that relate to the matter's weight in school values and the society. In the study I will also reflect over existing research within the area and to link these to the issue and those interviewed opinions. In the film I also present statistics within the communication technology's increase and an explanation how one obligatory topic becomes an obligatory topic..

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

Bakgrund: Undernäring förekommer hos uppemot 30 % av äldre personer på särskilda boenden (SÄBO). Det är ett av distriktssköterskans ansvarsområden att upprätthålla en god nutritionsvård. Syfte: Syftet var att undersöka förekomst av undernäring bland äldre personer (65 år och äldre) på särskilt boende samt relationer mellan undernäring och fallrisk, risk för trycksår respektive nedsatt munhälsa. Vidare var syftet att undersöka vilka preventiva åtgärder distriktssköterskan erbjöd för att förbygga alternativt behandla undernäring hos äldre personer. Metod: Studien hade en kvantitativ ansats.

Studien fokuserar på problematiken kring redovisningskvaliteten i banksektorn. Banker somundersöks är verksamma och registrerade inom länderna Danmark, Finland, Norge ochSverige. Genom att korrelera posterna gross charge-offs och loan loss provisions i denfinansiella rapporten bekräftas redovisningskvalitet utifrån tre olika ägarstrukturer; privatägdbank, sparbank och statligt ägd bank. Datainsamlingen görs genom databasen Bankscope ochden forskningsmetod som används bygger på Altamuro och Beattys (2010) modell. Tidigareforskning är grunden till de hypoteser som studien bygger på.

My purpose with this study was to find out if it is possible to buy a farm today for a person who want to start a farm but has very little own capital. In old study?s they have come to the conclusion that you will need at least 20 % own capital to succeed to management the farm. But in the last year the cost for arable land approxley has increased with 30 % in Sweden and the crops have doubled in price. So it would be interesting to see if the banks have a new vision on the need of the own capital when you buy a farm. I have chosen two different farms who was for sale in Östergötland, one dairy farm and the other farm was a plant farm.

Sammanfattningsvis visar studien att fysiska träffar bär organiseras på gymnasienivå en till två gång i månaden, så att kursmål uppnås och för att ge struktur för elever vid nätbaserad distansundervisning. Resultatet visar också att läraren bär införa struktur kring kontakter med elever via Internet, det är viktigt för eleverna att frågor besvaras snabbt samt kunskap om när svar kan förväntas. Dessutom visar studien att det är viktigt med en specialutformad lärplattformen, där samarbetsinlärning och gruppgemenskap kan ske. Skolan måste också ansvara får att tillgång till persondatorer med bredbandsuppkoppling finns att tillgå..

This study examines the possibilities of interpreting the moral values and ethics presented in the current curriculums in a way that makes them inclusive and constructive. The study also reveals how the liberal democratic ideal, presented in the curriculums as a hyper-ideology, is not at all easy to define or live up to in the pluralistic school of today.By close-reading and criticizing the curriculum for the Swedish senior high school (Gy11)and by looking at it from two different points of views, as rules or norms and as a process, Ishow how the curriculum can be interpreted as a basis or starting point for a communicationabout values. I also discuss wether the aim of this communication should be consensus or anongoing process..

The purpose of this master's thesis is to describe and analyse the origin and development of the library of Workers´ Educational Association in the community of Oskarström. This library is special because the organisation run it much longer than usual, until 1977, and to find an answer to why, we have the following questions: Why does the library of Workers´ Educational Association start their activity in Oskarström, and how does it develop, in relation to premises, librarians, financing, the stock of books and the numbers of books out on loan? What is the reason that the library in Oskarström is municipalized as late as 1977? The methods we use are hermeneutics and evaluation of the sources. The library is founded in 1914 and become important for the workers. Important sources of income are the subventions given by the state, municipality and other associations.

This study examines the possibilities of interpreting the moral values and ethics presented in the current curriculums in a way that makes them inclusive and constructive. The study also reveals how the liberal democratic ideal, presented in the curriculums as a hyper-ideology, is not at all easy to define or live up to in the pluralistic school of today.By close-reading and criticizing the curriculum for the Swedish senior high school (Gy11)and by looking at it from two different points of views, as rules or norms and as a process, Ishow how the curriculum can be interpreted as a basis or starting point for a communicationabout values. I also discuss wether the aim of this communication should be consensus or anongoing process..

Introduction: 1 November 2010  came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and    one respondent from Almi Företagspartner.Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept..

Staten har sedan år 2000 i ökande grad kompletterat styrningen av kommuner och landsting med hjälp av öronmärkta stimulansmedel riktade till specifika områden. Från 2010 och fram till och med 2014 har Socialdepartementet tecknat årliga överenskommelser med Sveriges Kommuner och Landsting (SKL) om ett omfattande reformarbete riktat till landstingens och kommunernas hälso- och sjukvård samt kommunernas socialtjänst. Reformen benämnsBättre liv för sjuka äldre, där en viktig ingrediens har varit ekonomiska incitament i form av prestationsersättning.Syfte med denna studie är att belysa vilken påverkan styrsättet med förbestämda kvalitetskriterier och prestationsbaserad ersättning får på personalen i kommunal äldreomsorg. Studien är en fallstudie av implementering, där Arvika och Kristinehamns kommuner exemplifierar fallet. Det är en kvantitativ undersökning som bygger på 574 enkätsvar från olika personalgrupper inom kommunernas äldre-omsorg.Styrning med prestationsersättning sker inom många områden, men denna studie avgränsas till att un-dersöka ett nytt sätt att arbeta förebyggande inom äldreomsorg.

SammanfattningSyfte och frågeställningarSyftet med denna uppsats var att undersöka hur berörda fotbollslag i senior- och ungdomsserierna har uppfattat lagvärdsarbetet, genom att problematisera och belysa behovet av lagvärdar och vilka effekter som lagen ser av detta arbete. De frågeställningar som vi använde var: Anser berörda lag att det finns ett fortsatt behov av lagvärdar och hur uppfattar lagen själv idén med lagvärdar? Uppnår lagvärdarna sitt syfte, utifrån Stockholms Fotbollförbunds riktlinjer? Är lagvärdsutbildningen tillräcklig, sett utifrån dagens utformning? Har säkerheten runt matcherna förbättrats, i och med införandet av lagvärdar?MetodVi har gjort en totalundersökning omfattande samtliga lag som spelar i Stockholms Fotbollförbunds seriesystem och omfattas av kravet på lagvärd. Datainsamling har skett i form av enkät, utformad i samråd med Stockholms Fotbollförbund.ResultatMajoriteten av de responderande lagen anser att ett fortsatt behov av lagvärd finns. På frågan om lagvärdarna uppfyller sitt syfte, skiftade svaren.

The objective of this project is to study how two asperger units, one at a junior school and one at a senior-level school are carrying at their work. I have interviewed one pedagouge at each unit to find out how they organize the education at the units and how they work to develop the students' social skills based on the students' functional handicap. The interviews showed that the following factors are providing the foundation for the pedagouges' work with the students: knowledge of the Asperger syndrome and the symptoms shown by each individual, the pedagouges being explicit and well structured as a professional and as adult combined with him/her being humble and showing respect towards the students and self reflection.Keywords: Asperger syndrome, functional handicap, social interaction, attitude..

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.