This paper includes astudy of the mutual fund market investors during a selected timeperiod. The reader is given a descriptive picture of how people in different age groups have  acted  in  conjunction  with  the  last  major  financial  crisis.  It  has  been  studied whether people in the different age categories have saved,purchased or sold during this time  period  based  on  theories  and  analytic  material  from  one  of  the  largest  fund operators in Sweden. The result enlightens people?s activity and risk appetite in relation to the fund market. The essay results in an explanation of the underlying cause of the behavior        of         the         people         in         the         different         age         categories.The paper assumes that the market is cyclical and that more crises will occur in the future.

Integration is a concept that is very topical in today's multicultural-cultural society. Integration means that everyone should have the same rights, opportunities and obligations to society, regardless of extraction. What counteract integration is segregation, which implies a distinction between different groups and where there exist an inequality between them. Segregation is widespread in Sweden today and the exclusion that it creates needs to be broken. The aim of this paper is to examine if it is possible to promote integra-tion through physical planning.

Background Swedish nurses are required by law to document nursing care. Studies have proved scarce in nursing documentation with regard to written language, the nursing process and the nurse´s caring perspective. Educating nurses in using the VIPS model have improved nursing documentation. Few studies have included nursing documentation of psychiatric care.Aim The aim of this study was to describe nursing documentation within psychiatric care of inpatient settings.Method A quantitative, retrospective descriptive research design was applied. A total of 60 nursing journals from a psychiatric department of six wards were studied.

If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

The purpose of the study is to investigate the significance of organizing social- cooperative in relation to individual empowerment; and how this empowerment can be used to better the situation of others. Young surfers is a social- cooperativ that is run by cooperators with experience of substance abuse and criminality. The social- cooperativ is built on the premise that the cooperators are to set up and run a screen-printing shop where they will print t-shirts and sweatshirts. The purpose of this business is that the cooperators are given the opportunity to work and that youths with social problems such as substance abuse and criminality are given the opportunity to work-train. My study is comprised of a series of interviews and observations that I have conducted in relation to the cooperators of Young Surfers.

This study focuses on small scale hydropower in Sweden. This means plants with a capacity of up to 10 MW. The study has a special focus on plants with a capacity up to 2 MW. The study has three aims. It strives to describe the small-scale hydroelectric industry in Sweden.

Background: Studies have shown that 66 children and teenagers in Sweden suffers from brain tumor every year. Children and teenagers who can´t participate in the regular school for a longer time for whatever reason, have by the school law the right to education in hospitals or institutions. Education that take place in other places than school most try to follow the same guidelines as his/hers usual school.  This applies to students in elementary school, compulsory school, special school, Sami school, secondary school and upper secondary school.Purpose:  The purpose of this study was to find out how three teachers at a hospital school plans their work with children in grade from 1 to 3, who suffer from cancer, especially brain tumor.  How can the teachers at the hospital school plan and organize their teaching so that it´s possible for the children whit brain tumor to feel as normal as possible. How does the common work between the consultant nurse, teachers at the hospitals and their ordinary school prevent the children to feel like an outsider?Method: I have chosen to do a qualitative study followed by three interviews whit three informants who works at a hospital school.

Old hollow trees of oak contain a large amount of wood mould. Unfortunately, these trees have in the last century been greatly reduced in numbers. It has resulted in that species that depend on these habitats, saproxylic species, have become at risk to decrease in numbers or die out regionally. Previous studies have shown that the volume of wood mould is an important factor for occurrence and population size of saproxylic organisms. The aim of the present study was to examine how the volume of wood mould varies among ash (Fraxinus excelsior), lime (Tilia sp.), maple (Acer platanoides), aspen (Populus tremula) and oak (Quercus robur).

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Fisksätra has a historical background that goes back to the battle between Russia and Sweden that took place in 1719. This battle is known as "Slaget vid Stäket". Today there are plans to develop Fisksätra as a tourist destination where focus lays on the historic factor of the battlefield that took place there. As of this a project called the HAMN project has started to try to develop a new experience park at this destination unlike any other.The aim of this essay has been to study how much potential this experience park has to become a popular tourist destination in the future, while looking at the potential interest of the foreign tourists. This essay is written as an assignment for Göran Andersson, who is in charge of the tourism department at Södertörns Högskola.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

The aim of this essay is to examine how students in 6-9 grade with reading and writing difficulties are treated and supported by teachers and staff at Ideskolan, a community school north of Stockholm. I have chosen to answer the following question:- How does Ideskolan cope with and support students with reading and writing difficultiesThis has in turn generated the following questions:- How is special education organized at Ideskolan?- Is a diagnose always needed in order to deploy extra support?The method I have employed is observation while participating, together with informal talks and interviews. I have visited Ideskolan twice, one week at the time. The material that the visits have generated is the foundation of the essay, supported by previous research in the field.The essay clarifies what right to special support students have according to law, regulations, curriculum and teaching plans and what they look like in reality at Ideskolan.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Researchers today anticipate that in the near future, the majority of the owners of a smartphone will use it as a wallet, i.e. for contactless payment. The technology that enables contactless payment today is ?Near Field Communication? (NFC), which is increasingly embedded in smartphones. Applications like mobile payment between a phone and a terminal use NFC.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.