Syftet med uppsatsen är att beskriva Financial Statements Insurance och diskutera om en användning av modellen skulle innebära någon förbättring beträffande dels förtroendet för de finansiella rapporterna, dels säkerställandet av revisorns oberoende. Som helhet har vi genomfört en kvalitativ undersökning. Vår undersökning innehåller emellertid. Den första delen är en undersökning av befintlig litteratur Den andra delen, den kvalitativa, består av intervjuer genomförda med representanter i de branscher vi anser vara relevanta för vår undersökning. Genom analys av undersökningen har det framkommit att Financial Statements Insurance inte har något användningsområde i realiteten.

Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.

The main focus of this essay is to analyze whether strict employment protection legislation has a negative effect on the labour market possibilities for youth in the EU or not. To empirically examine the labour market possibilities for youth, data for unemployment rates and incidence of temporary jobs are used. By doing simple correlations between the different labour market characteristics and OECD?s employment protection legislation index the effect of the latter is tested. The result is that a tendency for youth unemployment and frequency of youth with temporary employment to be higher when employment protection legislation is strict can be seen.

The public administration and its officials have a number of values which they have to relate to in their work. The values are a set of democratic and economic values.This study?s purpose is to examine how the officials at the National Insurance Office in Sweden give priority to these values. The study is performed by interviews with officials at two insurance offices.The study shows that the officials in a high degree value the democratic values legal security and public ethics. In turn they experience that productivity, which is an economic value, is being promoted in a high degree from the management.

Two different claim relations arises with a damage covered by a liability insurance. The first claim relation is of course the one between the claimant and the liable as a claim for damages. The other claim relation arises between the liable in his capacity of insured and his insurer as a claim for compensation under the liability insurance. There is a tight connection between the two claim relations because of the fact that it is the claimant?s claim for damages that gives rise to the claim for insurance compensation.

I denna uppsats undersöks samspelet mellan ersättningsnivå i arbetslöshetsförsäkringen och investeringar i aktiv arbetsmarknadspolitik och hur detta är kopplat till arbetsvilja i ett urval om 21 länder. Metoden som används är en beskrivning av arbetsmarknadspolitik i olika länder samt analys baserad på flernivåregression. Data är hämtad från ISSP och OECD. Uppsatsens slutsats är att en hög arbetsvilja har en tydlig koppling till ett lands kombination av arbetsmarknadspolitik och att denna koppling antar olika former med samspelet mellan ersättningsnivå i arbetslöshetsförsäkringen och ett lands investeringar i aktiv arbetsmarknadspolitik. Detta är relevant för diskussionen om hur välfärdsstaten kan överleva på längre sikt genom motverkande av de negativa incitament som skapas av vissa av dess beståndsdelar..

The purpose of this study was to examine how the personnel of the Employment Office in Malmoe interpret the emotional situation and health of unemployed individuals. We also wanted to examine if and how the personnel work with these aspects. In relation to this we found it very interesting how the personnel dealt with the responsibilities of power, hierarchy and how subordination afflicts the unemployed. Our main questions were: Are the previous studies results confirmed by the response the personnel of the Employment Office give about the difficult situation among unemployed individuals? Which factors do the personnel at the Employment Office consider the main causes of negative emotional situations among the unemployed? How do the personnel deal with the emotions of the unemployed? How does the important responsibilities of power affect the relationship between the personnel and the unemployed? Which effects/impacts from current political changes are the personnel able to see on the situation of the unemployed? We interviewed eight people working at the Employment Office in Malmoe.

The unemployment rate in Sweden is increasing even though there are more and more municipal activation policies established. The activation policies aim is to decrease the unemployment but that is not yet happening. This problem has led us to go through with this study.The aim of this study was, from an organizational perspective, to examine and describe how the interaction works between the Municipal Employment Services, Employment Office and Social Services in a Swedish medium sized municipality. Special focus was upon the legitimacy of the Municipal Employment Services.  This study was based on nine semi-structured interviews with managers and employers within the organizations in this study.

Youth unemployement in Sweden is at an all-time high, a fifth of all university and college students live in poverty and the number of young on welfare is increasing. This study attempts to answer the question of how youth deprivation has been made possible as a consequence of political action, focusing on youth unemployment. I critically examine the role of the Swedish government, the Swedish Labour Organisation (LO), and the various government departments through text analysis, in order to answer the question of how the current discourse on youth position in the labor market. Because youth unemployment is not an isolated phenomena the analysis covers several policy areas, such as education policy, labor market regulation and housing policy. I use discourse theories drawn from Laclau and Mouffe to expose how language is used as an instrument of political power. I conclude that the current situation is a result of policy choices where the young have fallen behind due to lack of political organization. Their situation is not problematized to the required degree and is often explained on an individual level rather than on a structural level. .

Earlier the regional social insurance office was exposed to critisism because of bad administration and a lack of providing public service. Among other things the regional social insurance office was attacked because of long investigation hours and indinstinct working methods and was blamed for not being able to solve the unhealth in the society. This lead to the reformation of the previous regional social insurance office into a government authority agency on the first of Januari, 2005. Extensive organizational changes were made so that regional social insurance office could handle the demands and become a uniform public administration. I have made a qualitative study where the purpose was to se how the changes affected the public administrators and I focused on their participation and willingness to change.

Youth unemployement in Sweden is at an all-time high, a fifth of all university and college students live in poverty and the number of young on welfare is increasing. This study attempts to answer the question of how youth deprivation has been made possible as a consequence of political action, focusing on youth unemployment.I critically examine the role of the Swedish government, the Swedish Labour Organisation (LO), and the various government departments through text analysis, in order to answer the question of how the current discourse on youth position in the labor market. Because youth unemployment is not an isolated phenomena the analysis covers several policy areas, such as education policy, labor market regulation and housing policy. I use discourse theories drawn from Laclau and Mouffe to expose how language is used as an instrument of political power.I conclude that the current situation is a result of policy choices where the young have fallen behind due to lack of political organization. Their situation is not problematized to the required degree and is often explained on an individual level rather than on a structural level..

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.

This essay examines the public debate concerning the unemployment of Sweden just before the general election 2005. Its main purpose is to analyse what lies behind the huge differences in statistics, as presented by the two leading factions in the debate. It concludes that these differences are foremost a problem of semantics, and that although the two factions have statistical proof of their claims, it is their use of terminology that is in fact their main weapon in the debate.The key word here is the swedish word for employment ? sysselsättning ? which the two facitons use in entirely different ways, creating a lot of possabilities for interpretation. This has caused a type of debate which is actually about the reinterpretation this word, and those who are to be included in the statistics as being ?sysselsatt?, therefore, it is semantics that affects the number of unemployed people in the statistics..

Title: Migration and Labor Market Integration ? the German Reunification Since the German reunification former East Germany has been struggling with rising unemployment numbers and extensive emigration. The East German Länder are still well behind the West German and even though Germany unquestionably is united politically the old border divides the economy ? and the labor market ? in two. This thesis aims to describe the reunification process of the East German and the West German labor markets, and in particular the role of migration in this process.

This paper examines how companies in a transparent industry work to satisfy the customer in an extended way, to offer value added products that in the end enables the customer to be loyal to the company. We have studied the insurance industry in Sweden and have focused on five different insurance companies. Four of them, Folksam, Länsförsäkringar, Trygg-Hansa and Dina Försäkringar, where we have focused on Ölands Försäkringar which is part of the Dina Försäkringar group, are some of the largest insurance companies in Sweden. The fourth company is Swedbank which is a bank that has started to offer insurances.Our results demonstrate that it is important for the company to see the customer not only in a profitability aspect; the company has to find out what the customer gets in return. In that case the possibility for the customer to change company decreases and the chance that the customer becomes loyal increases.