The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of Financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

Purpose: To investigate if Altman´s Z´-score model, which calculates Financial distress, can be applied on companies established in Sweden and if the financial crisis in 2008 made previously healthy companies go bankrupt.Methodology: Quantitative studies with a positivistic foundation. Empirical data will be collected in order to examine if there is generalizability among the studied objects. Conclusions will be made by comparing the empirical data with the theoretical foundation. Financial distress in firms will be measured.Theoretical perspectives: Altman´s Z´-score model, designed to predict Financial distress in private firms.Empirical foundation: A selection of 93 private firms that have gone bankrupt in the years 2008, 2009 or 2010. The firms selected all have a turnover that exceeds 20 million SEK.

Year 1996 a new law was introduced in Sweden, the law of corporate restructuring, what purpose was to help companies in Financial distress. Now, nine years later the procedure hasn?t been successful. This is what this thesis is trying to find out.This thesis main question is: What distinguishes the companies that have filed for a corporate restructuring, according to the financial position?The purpose of this thesis is to find out if key ratios can be used to distinguish the companies that filed for corporate restructuring.

Background: During the year 2002 approximately 27 000 people lost their jobs because of companies filing for bancruptcy. In 2002 the number of companies filing for bancruptcy in Sweden were 6740. This is approximately twice as many as in the year of 1974 when the first major study concerning bancruptcies in Sweden was carried out. The accumulated amount of unpaid bancruptcy claims for the period 1991 ? 1997 was 51 billion SEK.

Large companies in today?s business environment are to a great extent depending on their credit score by rating institutes like Moody?s and Standard & Poor?s. There is however indications that these big institutes are not always rating companies accurately. This is why this thesis aims at developing a new credit rating model, CRITA-Score, with the objective of determining a company?s financial health more accurately.

The aim of the present literature study was to describe the significant factors contributing to the development of moral distress and the consequences of moral distress can lead to in the nurse profession. A literature search was performed in the databases Medline through PubMed and Academic Search Elite on the basis of in advanced defined criterions. A total of 19 articles was reviewed and included in the study. The main result revealed that nurses experience moral distress and that it is frequent within the nurse profession. The findings revealed that there seem to be several significant factors in the development of moral distress, such as providing life-sustaining care, competing loyalties, conflicts with the physician, communication barriers, emotional barriers, cultural barriers, regulation and rules and working environment that gives the nurse difficult or unsolved ethical dilemmas.

Background: Moral distress is an increasing concern among nurses in their workplace. Previous research has suggested that moral distress is associated with ethical climate and job dissatisfaction. Economic restraints in the organization have led to loss of nurses from the workplace. Aim: To examine nurses experience of moral distress and their causes. Method: The study was a literature review. Twelve articles were used in the study.

En enkätundersökning genomfördes på 306 gymnasieelever. Syftet var att undersöka samband mellan empati/personal distress och bassjälvkänsla/förvärvad självkänsla. Studien visade att respondenter med hög förvärvad självkänsla har hög empati och personal distress. De med hög bassjälvkänsla känner mycket empati om den förvärvade självkänslan är hög. Respondenter med hög bassjälvkänsla och låg förvärvad känner dessutom lägre empati än de som har lågt i båda självkänslotyperna.

Background: Children frequently exhibit high levels of distress while undergoing routine blood sampling or injections. If the child is not treated with appropriate care, the feelings of distress may increase over time and result in needle-phobia. Objective: The purpose of this study was to describe nurses´ possibilities to relieve distress in children undergoing needle sticks. Method: A systematic literature review was conducted through database search and screening of reference lists. Ten research articles with a quantitative approach were included, coded for quality and then analyzed.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to Financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

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.

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.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting Financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

Prior research on the ability of financial ratios to predict bankruptcies has shown a significant difference between the companies that went into bankruptcy and those that survived. This paper investigates whether there is a difference in the prediction ability of financial ratios during the last financial crisis compared to relatively normal macroeconomic environments in which most previous studies have been conducted. We use univariate analysis to compare companies that went into bankruptcy during 2010 and 2011 with companies that remained active. Our dataset consists of 51 failed companies that are matched with 102 companies that remained active. All companies were Swedish limited companies with more than 50 employees and the comparison is made with 26 financial ratios.

Background: Previous studies focused on customer loyalty and customer satisfaction. But no studies focused on the interaction between the financial advisor and their client. Therefore we have chosen to focus on this knowledge gap.Purpose: The purpose of this thesis is to illustrate how the interaction between financial advisors and customers affect financial advisory in investment decision making.Method: The thesis philosophy was positivistic because patterns were found with help of a survey. Furthermore is the paper quantitative since the thesis is measurable and it try to explain the interaction between the financial advisors and the clients demographic characteristics and how it influence the financial advice Conclusion: The theories thin-slicing and similarity attraction paradigm may not apply to the interaction between financial advisor and client..