In this paper we investigate 67 Swedish buyouts in the manufacturing and retailing sector between the years 2004-2012. The purpose is to measure changes in a set of financial key ratios to see if private equity firms are able to improve performance in their portfolio companies compared to a peer group consisting of other firms within the same industries. Furthermore, we examine if there is a difference in the change of the financial key ratios between private equity-owned firms in the two sectors. The key results are that the private equity owned firms have not outperformed their peers with respect to the chosen key ratios. We also conclude that there is no significant difference in the change of the financial key ratios between private equity-owned firms in the two sectors..

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

Olofström som ligger i södra Sverige är en ort som är beroende av bilindustrin vilket gör att orten drabbats hårt av finanskrisen. Många invånare har förlorat sina arbeten och arbetslösheten har mer än fördubblats på ett år. Detaljhandeln på orten har också påverkats när de drabbade invånarna med stor sannolikhet har dragit ner på sin konsumtion och det är därför intressant att studera om detaljhandelsföretagen har hanterat finanskrisen på olika sätt. För att ta reda på om det är några skillnader delades en enkät ut till alla detaljhandelsföretag på orten och svarsfrekvensen var mycket hög. Teorin i uppsatsen baseras på krishantering, strategi och marknadsföring. Avsnittet om krishantering utgår ifrån det faktum att det finns olika faser i en kris som ett företag måste ta sig igenom och vilken fas företaget befinner sig i beror på vilka åtgärder som har vidtagits.

Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.

A logical cause of migration is of course immigrants which is a topic always creating discussions. When arriving in a new country a process of integration with the goal to adapt to the environment is started. This study will explore the need for integration and seeks to examine the connection between population composition and radical right opinions.To fulfill the aim, a multivariate regression analysis is done on aggregated level in Sweden with statistics concerning the year of 2010. The relation between ethnic composition and voters support for the Swedish radical right party Sverigedemokraterna is studied as well as integration as an explanatory intermediate factor operationalized through unemployment, financial assistance and trust.The results of the study indicate a positive connection between immigrants from EU/EFTA and the voter support for Sverigedemokraterna. A negative relation is identified between trust and the voter support for Sverigedemokraterna.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

En traumatisk kris är en reaktion på en yttre händelse och omständighet. Krisen har fyra faser som de drabbade går igenom, där chockfasen är den första och slutar med nyorienteringsfasen. Studien syftar till att utifrån ett emotionssociologiskt perspektiv studera fyra kvinnliga informanters upple-velser och känslor under och efter en traumatisk kris, som består av kata-strof, dödsfall och sjukdomsdiagnos. Studien söker även svar på hur infor-manternas omgivning, i form av familj och vänner, har agerat i samband med krisen. Genom kvalitativ metod med intervjuer berättar fyra krisdrab-bade informanter om den händelse som utlöste krisen och hur de hanterade detta.

Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

The purpose of this essay was to in a specific project for unemployed youths between 18 and 24 years, from an ecological point of view, examine how the youths experienced their unemployment and also to compare the purpose and structure of the project with the participants' experience.Important questions in my essay were how the unemployment affected the youths' identity and social circumstances, if the participants found the project meaningful, and experienced that they could influence how the project was formed, if the purpose of the project was in accordance with the youths' experience and how the ecological perspective could be used to understand the situation of the youths.To answer these questions one interview was made with one of the employees and five interviews were made with participant youths.The results of the essay was that the youths' experience of the project were very much individual. All of the participants found something in the project meaningful and most of them thought that it was possible to influence the project in some way. Something that both the youths and the employee pointed out as important was the employees and their supporting role..

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

En traumatisk kris är en reaktion på en yttre händelse och omständighet. Krisen har fyra faser som de drabbade går igenom, där chockfasen är den första och slutar med nyorienteringsfasen. Studien syftar till att utifrån ett emotionssociologiskt perspektiv studera fyra kvinnliga informanters upple-velser och känslor under och efter en traumatisk kris, som består av kata-strof, dödsfall och sjukdomsdiagnos. Studien söker även svar på hur infor-manternas omgivning, i form av familj och vänner, har agerat i samband med krisen. Genom kvalitativ metod med intervjuer berättar fyra krisdrab-bade informanter om den händelse som utlöste krisen och hur de hanterade detta.

Syftet med rapporten är att försöka genomföra en traditionell företagsanalys på ett antal utvalda fotbollsklubbar från både England och Sverige. Vidare har det också undersökts vilka begränsningar och regler som UEFAs regelverk Financial Fair Play innehåller och vilka utmaningar implementeringen av detta regelverk kan innebära för klubbarna. Genom fotbollsklubbarnas årsredovisningar samt sex intervjuer har vi kommit fram till att en traditionell företagsanalys, som nyckeltalsanalys inte går att tillämpa på fotbollsklubbar på grund av ägartillskott och Soft Budget Constraint. Fotbollsklubbarna verkar i en hög grad av Soft Budget Constraint då det inte finns några incitament för klubbarna att sköta sin ekonomi. Financial Fair Play har instiftats för att förhindra både ägartillskott och stöd från stater i form av skattelättnader.

This thesis examines the municipalities of Västra Götaland and the way they are prepared for crisis communication towards people with a foreign background. Over the past years there have been several studies that have examined the issue of crisis communications towards minorities but these are often focused on the target group. In this study, I focus on the authorities' actions. The theoretical approach is primarily an intersectional one and in this way the thesis is centred on the creation of different categories, the relationship between these categories and the possibilities working with these at the municipalities.On behalf of Region Västra Götaland, this investigation began with a survey that went out to the communications officers in charge of the crisis communication in each municipality. The ambition was to clarify the preparedness of each one and show how they relate to one another.

The purpose with this study is to examine how the media coverage of the train accidentoutside Kimstad, on the night of September 12th 2010, was framed in one local (Norrköpingsnyheter) and one national newspaper (Expressen) and how the coverage of the accident wasdifferent in the local newspaper compared to the national newspaper.The material is 12 articles within a fixed time limit which is from September 13th toSeptember 15th. The material consists of six articles from each newspaper.The method we use a qualitative text analysis with its basis in medialogic, news value andframing theory.In the essay?s analysis we show a synthesis of both newspapers coverage of the train accidentoutside Kimstad and how they stand in relation to the theory of news value and we end with aterminative comment about the results.The conclusion shows that the coverage of the event was different in many ways. Expressenuses a more dramatic framing and a more sensational language which describes the eventmore badly than it was. NT uses a more informative and objective information which almosttrifles the event but which informs about relevant information for the locals.

The study sheds light on how individuals from different countries experience the labour action Komjobb. The study aim to examine in which consideration experiences of the action Komjobb differs among the participants. The study is based on eight qualitative interviews and analyzed by using the method of phenomenography. We have based this research on a theory about Social constructivism. Other theories that we have used are Bauman's theory about the changing value of work in the modern and postmodern society and Andersson's theory of unemployment as a social category.