Abstract Title: Benefit from Competition ? An analysis of the consequences of Stopplagen for the Swedish health care market Author: Cecilia Halldelius Tutor: Carl Hampus Lyttkens Date: 2005-09-05 Purpose: The purpose of the thesis is to examine how the new legislation for the health care market, primarily the anti-profit-legislation, will affect the competition in the Swedish health care market. Method: The thesis is based on literary studies. By combining theories and empirics regarding the health care market, competition and profit, a deeper understanding of the aspects important for the chosen subject, is created. Combined with official reports and the new legislation, an analysis is formed.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

The shopping mall branch has estimated that the turnover of e-commerce will double within the upcoming ten years (NSCS, 2013). The growth can thus stop for shopping malls and there is a risk that some shopping malls end up being "dead-malls", completely losing their turnover.The thesis starts off with presenting the background for the factors of trade, i.e. e-commerce and shopping malls.This is followed by a presentation of which integration possibilities there are in Sweden today and by examples from the British market. Thereafter follows a section on integration possibilities that shopping malls can use in order to integrate e-commerce instead of regarding it as a threat. This can be done in several ways, e.g.

The aim of this study was to describe and understand how individuals in adulthood experienced a childhood with neglect, and how they handled neglect. In order to reach the perspective of the individuals who grew up with neglect, we chose to use autobiographical books as our empirical material. The criteria the autobiographies had to meet in order to fall within the scope of this study was that the biographies had to display the experience of neglect during childhood, and thereto the books had to be written by individuals who themselves experienced neglect. Based on the aim of this study we sought answers to three questions: How do the individuals describe their upbringing with a mentally or socially disabled parent? How have the individuals coped with the neglect they?ve been exposed to? What consequences have the neglect supposedly led to? The findings of this study show that the extent to which the individuals experienced neglect were profound and comprising.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

This study illuminates chosen parts of the present opportunities, in the Western World, for parents and children to choose which school the child will attend (freedom of choice), along with possible consequences that may follow. My research questions are: 1) Do tendencies show that freedom of choice leads to increased segregation, and if that is the case, how is it manifested and does it matter? 2) What relations between the student composition of schools and teachers' expectations and attitudes toward students are there? 3) Do the results from previous studies match with the result from my interviews? The methods used for answering the questions are literature studies and interviews made with six teachers who are working in two upper secondary schools in the northern part of Sweden, i.e. three from each school.The result shows that freedom of choice, regarding schools, seems to lead to student compositions that contribute to increased segregation in societies. It leads to more homogenous student compositions, in the form of ethnicity and social class, in schools in general, with consequences like different expectations and attitudes among teachers depending on the status of the composition.

Since energy simulations are used to verify that projected residential buildings will reach the current energy requirements it is important that the results are reliable.This report investigates the extent of uncertainty in energy simulations, estimates the causes of the uncertainty and its economic and environmental consequences.The method used in this report is based on three validation methods; empirical validation, analytical validation and comparative validation. The analysis was carried out for five multi-family dwellings in Uppsala with installed meters for energy measurements. One of these objects, Klockarlunden, was studied in more detail than the others.The results show that the deviations are between 10 and 29% for the studied objects, which means that the uncertainty is estimated to be at least 29%. All simulations underestimate the buildings need of energy. The simulation for Klockarlunden can predict the energy consumption to be within the range of 46-98 kWh/m2year with 90% confidence level based on the current uncertainty.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Bakgrund: 97 procent av alla svenska företag har stått inför valet mellan regelverken K2 och K3. De nya regelverken, som gäller för mindre företag, ska tillämpas i alla årsredovisningar efter den 1 januari 2014. Tidigare studier i redovisningsval visar att företag inte alltid är rationella, utan att helt andra faktorer påverkar valen, därför uppkom intresset av att undersöka vad som påverkat företag i valet mellan K2 och K3.Syfte: Syftet med denna studie är att förklara vad som har påverkat mindre aktiebolag i deras val mellan K2 och K3. Vidare är syftet att förstå på vilket sätt dessa faktorer har påverkat mindre aktiebolags val.Metod: Studien utgår ifrån ett deduktivt angreppssätt där positiv redovisningsteori och institutionell teori används för att förklara valet mellan K2 och K3. Studien inleds med en kvantitativ undersökning genom databasinsamling och telefonenkäter som sedan kompletteras med kvalitativa intervjuer.Slutsats: Resultatet visar att variablerna Bransch, Koncern och Revisionsbyrå kan förklara mindre aktiebolags val mellan K2 och K3.

Syfte: Studiens syfte är att undersöka om det finns statistiska samband mellan avsättningar ochnytillträdd VD samt avsättningar och negativt resultat, och därmed undersöka om Big BathAccounting förekommer på OMX Stockholmsbörsens Large Cap.Teori: Litteraturgenomgången består av erkända teorier såsom agentteorin ochintressentmodellen. Agentteorins grundpelare är att alla är nyttomaximerande och arbetar till sinegen ekonomiska fördel vilket kan förklara en nytillträdd VD:s incitament att göra storaavsättningar under sitt tillträdande år. Intressentmodellen menar att redovisningen har som sitthuvudsakliga syfte att förse intressenterna med information om företagets finansiella ställning.Denna information ska sedan ligga till grund för beslutsfattande vilket medför att det är viktigt attinformationen är tillförlitlig.Metod: Studien är en kvantitativ undersökning där fyra uppställda hypoteser statistiskt testasmed Mann-Whitney test.Empiri: Studien omfattar OMX Stockholmsbörsens Large Cap under åren 2008 samt 2010.Undersökningen omfattar 88 observationer och av dessa har 10 stycken nytillträdd VD och 13stycken negativt resultat.Resultat: Det kan inte statistiskt säkerställas att skillnader i avsättning förekommer hos bolagmed nytillträdd VD, däremot är det statistiskt säkerställt att skillnader i avsättning i absolutabelopp förekommer hos bolag med negativt respektive positivt resultat.Slutsatser: Det kan enligt denna studie inte statistiskt säkerställas att Big Bath Accountingförekommer på OMX Stockholmsbörsens Large Cap..

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

The purpose of this essay is to illustrate how the position of power / exercise of power are perceived in today's schools from the teacher's perspective. I have examined how students' freedom and democracy education interpreted in real life, and how this affects both teacher and student learning approaches. I would also highlight the need to set standards for children's psychological development related to the consequences will be. I have chosen to perform a qualitative research through individual interviews with five participating teachers from different experiences in different type of school. I have used the hermeneutic method of analysis to analyze the material.

The purpose of this essay is to illustrate how the position of power / exercise of power are perceived in today's schools from the teacher's perspective. I have examined how students' freedom and democracy education interpreted in real life, and how this affects both teacher and student learning approaches. I would also highlight the need to set standards for children's psychological development related to the consequences will be. I have chosen to perform a qualitative research through individual interviews with five participating teachers from different experiences in different type of school. I have used the hermeneutic method of analysis to analyze the material.

Sustainable urban development is a concept that has become increasingly important as the urbanization continues and more and more challenges are focused to the cities.  The Swedish government and authorities regulates and sets goals for how a sustainable urban development is to be achieved. These laws and goals are vaguely defined, which leads to disputes between the actors about how the term should be interpreted. By examining Västermalms Strand, an urban development project in Stockholm, this study strives to describe how involved actors interpret the concept of sustainable urban development and what the consequences of this are for urban development in Stockholm from an ecological, social and economic perspective. A case study has been carried out where a document study and interviews have been conducted. The interviews were conducted with four key actors from the private and public sector.

The aim of this study was to describe the mental and social causes to obesity among children and adolescents, their consequences and what preventive interventions that are used. The method used by the authors was to search for scientific articles in the database Medline, using the keywords: obesity, overweight, child, body image, social, family, school, depression, nursing, quality of life, social support, prevention and support. The study was performed as a literature review, with a descriptive design, and the result contained 22 scientific articles. The main result of this study showed that obesity among children and adolescents is not only an individual problem, it affects the whole family. The main causes to obesity among children and adolescents are the socioeconomic status of the family, their lifestyle, and even gender to a certain degree.