SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Financial Action Task Force (FATF) är det främsta internationella organ som verkar i kampen mot penningtvätt, i syfte att utveckla och förbättra de nationella systemen, stärka ett lands finansiella säkerhet och stärka det internationella samarbetet. FATF`s rekommendationer, liksom dess ömsesidiga utvärderingsprogram, är så kraftfullt att de anses som en "gyllene standard" beträffande penningtvätt.Syftet med uppsatsen är att kartlägga hur Sverige som medlemsland uppfyller efterlevnaden av FATF?s rekommendationer i granskningschecklistan, med särskild tonvikt på kundkännedomskraven, i jämförelse med FATF?s andra medlemsländer. Undersökningen baseras på FATF?s 34 medlemsländers ömsesidiga utvärderingsrapport, som vi bearbetar genom en kvantitativ undersökningsmetod.Studiens resultat visar att medlemsländernas genomsnittliga efterlevnadsnivå av samtliga rekommendationer är 53,3 %.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

The main focus of the essay is to investigate if bugging can be justified from two ethics perspectives, the teleological and the deontology. I?ve chosen to emanate from two specific values which I believe is especially relevant to the ethical problems of bugging, efficiency in fighting crime and the personal integrity. To be able to illustrate this conflict between different values did I do an analysis of an official report which had the task to explore if Sweden should introduce bugging as a new means of compulsion. The official report's statement was that the police should have modern instrument to fighting crimes efficient, including bugging.My examination of the report showed that they used several arguments derived from both the efficiency in fighting crime perspective and the personal integrity perspective.

Right now a major generational change is taking place within the banking sector. The new generation entering the labor market is often referred to as generation Y and it consists of individuals born between 1980 and 1995. Previous research has shown that the banking industry as a whole put a widespread emphasis on monetary incentives within the reward system. At the same time several studies highlight that individuals from generation Y are rather motivated by primarily non-monetary incentives.The aim of this dissertation is to explain how various monetary and non-monetary incentives affect the motivation of bank employees from generation Y. A positivistic research philosophy has been used with a deductive approach and a quantitative research method.This study indicates that bank employees from generation Y are motivated by retirement savings as well as a personal mentor or chief who draws attention to their development.

The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.

I have through qualitative interviews and analysis of previous research in the area searched answers to what tablets are used for in preschools and the reason why they are used in this way. In addition, it examines the similarities and differences there are in how teachers and children describe the use of the tool in preschool. The study is also looking for answers on whether and how the plates are used to develop children's scientific knowledge. There are six teachers and 14 children's statement that forms the basis for the analysis. The results indicate that tablets are used for two purposes.

This paper describes Tempus Custode, a smartphone application with which the user may register working hours and travel time during the work day. The application communicates with a database via a server. The data stored in the database may be manipulated using an administrator tool, mainly for the composition of time reports. In this way, the user?s task of time reporting his day is greatly simplified.The application is able to automatically discriminate between work time and travel time, as it continuously fetches positioning data from the smartphone GPS receiver.

In this essay I evaluate the legality of Karl Popper?s criticism against psychoanalysis, regarding this theory of Freud?s being pseudoscientific. Popper?s criticism is based on his theory of demarcation in which he states that an empirical theory must be possible to test by observations in order to be, as most important is, hypothetically possible to falsify based on other empirical statements ? often in the form of new found facts that contradict the original statement/theory. In purpose of assessing Popper?s criticism I perform a modified idea analysis, based on a book by Evert Vedung (1977).

Computers together with Internet have been growing enormously, during the last decade and the area of information technology has been growing in the same speed. As long as the surrounding environment evolves, the business models must within the IT-area, keep the same pace. So, how do business corporations handle this change to attract customers? How do the dominant business models look like? In many cases, they are apparently much the same. But what differences can we see and what areas can be improved? We have showed that the IT area isn?t just one, it consist of several segments.

In the project Echoing Nature i have searched a design for an exhibi¬tion concept. That visualizes the natural phenomenon of self-assem¬bling materials in a simplified way. My question is, how can you emo¬tionally re-connect the modern man to nature and raise awareness. I assume my thesis that the experience of a natural phenomenon can inspire us to see a bigger context, provoke curiosity and generate an initial sense of belonging to nature. The result is an interactive sculp¬ture that consists of 3-dimensional Tetris blocks.

This examination paper is about the potential for Solar cells on apartment blocks. The technology with using solar cells for manufacturing electricity, has been on the market for a while, but recently the new installations of solar cells has increased. Solar cells are suited for placements on buildings but are expensive to obtain. The municipal real-estate company is interested in solar cells but wants to know more before they invest in the technology. This report contains an account of the solar cell and a guide to how a connection to the grid is accomplished.

The purpose of the study was to inquire into pupils? attitude towards the current beauty ideal from a gender- and an ethnicity perspective. The study was based on a quantitative survey among 116 young students about prevailing beauty ideal from two different schools in the Stockholm area. The result showed that the students are partially characterized by the stereotyped images of women and men but that there are tendencies towards another view especially among the girls. It is however clear that appearance still is important.

The Swedish government published their current proposition concerning cultural politics,Tid för kultur in 2009. Due to this proposition, culture is considered a basic human right we all deserve to be provided with. It contained goals and guidelines for how to enable culture to all citizens, to integrate and enrich the state, the county councils? and municipalities? work with diversity and multi culture in their culture-based institutes. However, there seems to be a lack of strategies in the issue of how to provide our nondependent elderly, suffering age related handicaps and diseases, with this proclaimed necessity.In recent years, there has been a lot of research proving the link between human wellbeing and a stimulating environment.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.