ABSTRACTThis thesis focuses on the OPEC oil crisis of 1973 and its impact on the Scandinavian countries of Sweden and Denmark. Starting from Walter Carlsnaes theory of energy vulnerability, the concepts of vulnerability and national security are tested on the selected cases and an array of policy alternatives are assessed. Posited available options like oil stockpiling, conservation, renewable energy and international coordination are evaluated as means for ameliorating the vulnerability of the nations. The theory chosen is further expounded with a consensus element to reinforce its explanatory power. The thesis utilizes a wide range of material from parliamentary records to daily newspapers in an attempt to shed some light on the interplay between economics and politics.Sweden and Denmark evince diverging developments despite their common starting point with exceptionally high oil dependencies and can be located on different ends of the energy policy gamut.

SARS [Severe Acute Respiratory Syndrome] penetrated China in spring of 2003, created havoc in the social society, exposed weaknesses within the political system and pushed the nation towards a crisis of confidence. At the same time the crisis revitalised the Party's position, brought people from different social stratum together and had a beneficial impact on the populace's knowledge on health related issues.What makes the SARS crisis in China interesting for further and deeper investigation is the method it chose to respond to its national crisis. They plan of response was indeed a retrogression back to "older" times, using methods and propaganda very much like those used during Mao Zedong and later Deng Xiaoping. The first step of response was denial and cover up of the real situation, which quickly turned to unprecedented transparency, as the magnitude of SARS became known. The Party and the government were quick to proclaim themselves as the bearer of the key knowledge and information on how to best fight the disease, this in sharp contrast to the political trend of more co-operation between the private and public sector and political transparency.

It is well known that small businesses and entrepreneurs in the initial phase has difficult to gain access to external capital and bank loans. With the background of the problems that entrepreneurs face when they ask for capital has since the financial crisis the phenomenon of crowdfunding developed and evolved. Crowdfunding is an alternative source of funding for entrepreneurs to fund their ideas through small or medium-sized capital contribution from a larger amount of investors, often investors who have any kind of relationship with the entrepreneur or to the very idea. This study examined the factors that motivate and guide an investor's decisions when they select their projects. The results of the study show that the motives of the various existing forms of crowdfunding is big.

Denna studie fokuserar på företagsstorleks inverkan på sambandet mellan Corporate Social Responsibility (CSR) och Corporate Financial Performance (CFP). Huvudsyftet är att mäta om effekten av CSR på CFP skiljer sig mellan små och stora företag noterade på Nasdaq OMX Nordic Stockholm. Perioden som studeras är åren 2006-2009 samt år 2011. För att utröna om företagsstorlek har inverkan på sambandet tillämpas modererande regressionsanalys som går ut på att fastställa huruvida någon interaktionseffekt förekommer eller ej. Vi kontrollerar även för variablerna bransch och tid.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

The study explores collective action in Sweden between 1980 to 1995 using time-series data from the European Protest and Coercion Database. In spite of severe hardship during the crisis of the early 1990s, Swedish strike-rates declined. However, contention merely shifted from workplaces into the streets; there was indeed a protest movement against austerity, as shown by a series of large demonstrations, and some riots, between 1989 and 1993. Further analysis indicates this movement faded as it was increasingly chanelled into the electoral campaign of the labor pary; having won the 1994 election, the organised labor movement no longer had an interest in sustaining the protest movement against austerity..

The purpose of our report was to analyze the effects of youth drug abuse on the families concerned. Youth drug abuse made us wonder about the effects on the family as a whole, of those involved with drug abuse. To answer this question, we decided to employ an empiric study in the form of interviews with four teenagers, five parents and four drug counselors. Because our intent was to understand rather than try to measure the problems involved, we decided on a qualitative method. Our method built upon semi-structured interviews using open questions, where the interviewees were free to express their own thoughts and opinions.

There are an increasing number of unaccompanied children coming to Sweden. Sweden is one of the countries in the world that receive many of them. This awoke my interest to investigate the assessment of financial assistance and ?other living expenses? considering unaccompanied children. My approach was a qualitative study including interviewing five social secretaries working in five different districts in Malmö.

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?.

Att nästan varje dag konfronteras genom sitt yrke med t ex tragedier, allvarligt skadade eller dödfall upplevs olika av oss alla. Syftet med föreliggande studie var att beskriva krisreaktioner samt möjligheten till krishantering hos vårdpersonalen efter traumavård vid en akutmottagning. En enkät användes för datainsamling. Resultatet visar att personalen upplever krisreaktioner i samband med omhändertagandet av skadade barn samt yngre patienter och vid omhändertagandet av deras anhöriga. Möjlighet till krishantering finns på arbetsplatsen men alla är inte nöjda.

Forskning har visat att arbetssökandes motivation till att söka arbete påverkar deras hälsa och sociala liv. Tre motivationsteorier som utvecklats inom området och som ligger till grund i studien ärFörväntning- och värdeteorin, Målsättningsteorin och Självbestämmandeteorin. Syftet med studien var att undersöka hur positivt psykologiskt kapital, inskrivningstid på arbetsförmedling samt tillgång till jobbcoach eller inte inverkar på arbetssökandes inre motivation. En enkätstudie genomfördes där 154 arbetssökande, 83 män och 70 kvinnor deltog. De fick ta ställning till 50 påståenden gällande tron på den egna förmågan, hopp, hantering av motgång och inre motivation.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.