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10235 Uppsatser om Swedish financial supervisory authority - Sida 5 av 683

Utvärdering av svenska aktie- och aktieindexfonder : En empirisk studie av Sharpekvot, Treynorkvot och M-kvadrat, år 1998-2008

My essay is on the subject of teachers work environment with focus on noise and communication. In the essay questions are raised on how a teacher can influence his or hers noisy work environment. A school is a large work place with many employees and is owned and administered by the county municipality which is an even bigger workplace. How big an acting space does a teacher have in such a large organization?My methods of research on these questions have been to conduct interviews and analyzing documentation from The Swedish Work Environment Authority.

The Incentives Behind Capital Structure Decision - A Survey of the Swedish Market -

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

En studie om hur finansanalytiker tillämpar aktievärderingsmodeller

Background: The interest in shares has increased over the years, despite several stock market crashes. One reason for this is the emergence of stock trading online,which makes it easier for individuals to trade in shares. However, there has been much criticism towards financial analyst with the lack of fundamental basis to support their recommendations.Objective: The purpose of this study is to examine the share valuation models swedish financial analysts today applies and consider appropriate. A comparison will also be carried out in previous studies, to see if the application of the modelsand their suitability has changed.Method: The study used a qualitative approach with deductive approach. Semistructured interviews were conducted and the basis for the study's primary data.The theories and previous studies obtained through secondary data.Results: Our results demonstrate that no single model applied, is appropriate.

Swedish SME Financing - Evidence from the Game Industry

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

Ingen Lag - Straff? Straffansvar och befogenheter för svensk militär personal i internationella insatser ur ett rättstillämparperspektiv.

INGEN LAG ? STRAFF? ABSTRACTThe thesis deals with a gap in the Swedish legislation concerning the criminal responsibility under which military personnel act in international peace operations. According to international treaties called Status of Forces Agreements, military personnel operating abroad within the territory of other states are exempted from the criminal law of the host states. In return, their home states apply its national criminal law upon the personnel instead. Thus, Swedish criminal law is applied in relation to actions taken by Swedish military forces in international operations.

IAS/IFRS : ett regelverk för alla?

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Konkursprognostisering : En empirisk studie av småföretag i Sverige

Corporate failures pose a problem for banks, investors, customers, employees andinsurers. With a multivariate discrimination method, the study aims to find the specificfinancial ratios that most accurate reveals a company's financial health, which is ofinterest to all of the above parties. The data consist of 1042 Swedish small enterprisesand 30 different financial ratios between the years 2005?2007. The result shows thatbankrupt firms three years before bankruptcy have a disadvantaged capital structurewith poor solvency and high debt.

?Ärligt talat så har det [tradingen] blivit en skitaffär? : En fallstudie av HQ Bank

The global financial crisis hit hard on banking operations worldwide and the sector fell under considerable scrutiny, with particular criticism directed against the banks' own trading practices. A bank owned by the Swedish financial corporation HQ seemed to go without serious financial damage duringthe crisis.In 2008 Finansinspektionen began a review of HQ's activities and a number of shortcomings were identified. Among other things, HQ's risk management was questioned by Finansinspektionen and further how this potentially affected the valuation of complex financial products.In our paper we have chosen to highlight both national and international laws and guidelines that HQ used for their operations and study if HQ followed those laws and guidelines. We also want topresent the theoretical model used by HQ for the valuation of its European options and how HQ calculated their capital requirements ratio. Our purpose is to show how the valuation affected the capitalrequirement ratio and whether HQ followed the necessary laws and guidelines for the valuation of complex financial products.We have chosen to carry out a case study from a deductive approach.

"Rätt man på rätt plats" - men hur väljer man rätt?

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

Skatteverket och Kronofogdens myndighetsbibliotek

The aim of this study is to examine how the library of the Swedish Tax Agency and the Swedish Enforcment Authority have changed during the last decade. The study is based on qualitative interviews with the librarian in the two goverment agencies? primary library and four personel from three different office libraries. The result shows that the libraries hasn?t changed drastically in their role over the last decade but instead slowly decreased in use in relation to online databases..

Kommunen som avtalspart

This essay inquires with the local authority´s rights versus obligations towards its members in agreement situations, where according to civil law compete with the according to public law.These situations become more and more common, since the public is often integrated in today´s trade and industery. Within this analyses there are statements made by HD about what is the applicable judgement concerning this complex area. HD´s different views and opinions have partly been critizesed by the auther..

Internationella skillnader i uppfyllelsegraden av IFRS upplysningskrav för goodwill : En jämförelse mellan Sverige och Storbritannien

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

Skattereduktion : Bör arbetskostnaden regleras i lag

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

Kravspecifikation för upphandling av medicintekniska produkter

AbstractTrendanalys av rapporterade störningar vid de svenskakärnkraftverkenAnalysis of trends in reported safety-related events atSwedish nuclear power plantsSafdar KargarThis degree project was conducted at the Swedish Radiation Safety Authority (SSM)as part of the bachelors program in Nuclear Engineering at Uppsala University duringthe spring of 2011.The Swedish Radiation Safety Authority (SSM) has developed a Windows baseddatabase called ?ASKEN? during later years. In this database more than 12 000 eventreports are stored sorted in three categories, category 1, 2 and 3. The databasecontains events from the start of Oskarshamn 1 in 1972 till present time.All nuclear power plants in Sweden are obliged to report any deficiency in theirbarriers and/or the defense in depth in obedience to SSMFS 2008:1.When a failure is detected or there is reasonable suspicion of a deficiency, the eventreport should be classified as a deficiency of category -1, 2 or 3 [1].The event reports are logged and archived in the register of SSM. The SSM task forceAnalys av Störningar på elproducerande Kärnkraftverk (the ASK-group), evaluates allincoming event reports and categorizes them according to established criteria.The aim of the project is to study and analyze the event reports in the database andidentity interesting observations and trends which should be investigated morethoroughly by deeper analysis to establish any positive or negative trends of reportedevents. .

Interdependens för Sverige: Hur svenska politiker påverkats av ökad internationell interdependens

This is an examination of how interdependence affects the behaviour of politicians and their ability to govern the way they want to. I analyze the memoirs of two Swedish prime ministers, Tage Erlander and Ingvar Carlsson to explore their experiences. I focus on how the increasing interdependence affects the politicians with regards to security, welfare, and financial policies. Sweden had a special position between Soviet and NATO during the cold war. This meant Sweden gave priority to it's neutrality policy during the cold war, compared to increased trade cooperation.

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