The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

The insurance industryis challengedby major changesthrough internationalizationand thusgrowingcompetitionwithmore optionsand greater availabilityfor customers.Solvency II, a new regulatoryframework and anew standard forinsurance companies,is therefore implemented in a steptowardsa more competitive Europeaninsurancemarket. Solvency II will result in extensive structural changes for many insurance companies. Newstandards andinternal models must also be implemented by the companies. Solvency IIhasa tightening effect on thesolvency capital requirements forinsurance companies. At the same time it also leads tomajor changesandincreased demandon risk management andinternal control, alongside with demands fordisclosure of informationto the market.

Syftet med denna studie är att beskriva och analysera sju kommuners soliditetsutveckling under 2006 till 2010 samt analysera om ett samband finns mellan låg soliditet och genuin sårbarhet. I uppsatsen används en blandning av kvantitativ och kvalitativ metod för att få en djupare förståelse kring kommuners soliditet och dess soliditetsutveckling. Insamlad sekundärdata kommer från böcker, artiklar, uppsatser och lagar. Primärdata samlades in vid en intervju samt genom sju kommuners årsredovisningar.Ett lågt antal invånare i en kommun behöver inte resultera i en låg soliditet. En befolkningsminskning behöver inte leda till en minskad soliditet.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Bakgrund: 1 januari 2013 kommer Direktivet (2009/138/EG) för Solvens II att implementeras. Detta kommer ske samtidigt inom Europeiska Unionen (EU) och kommer leda till en harmonisering av försäkringslagstiftning i medlemsstaterna. Tidigare svensk lagstiftning, Försäkringsrörelselagen (2010:2043), kommer med andra ord att anpassas till det nya regelverket. Regeländring kan komma att påverka svenska försäkringsbolags bedrivna kapitalförvaltning.Syfte: Syftet med studien är att undersöka om svenska försäkringsbolag utifrån rådande lagstiftning kan bedriva en, enligt finansiell teori, rationell kapitalförvaltning och om möjligheten till att bedriva en rationell kapitalförvaltning kommer att förändras i och med implementeringen av Solvens II.Genomförande: En genomgång av dagens regelverk, Försäkringsrörelselagen, samt Direktivet (2009/138/EG) för Solvens II kommer att presenteras. Utöver detta har fem stycken intervjuer med svenska försäkringsbolag genomförts.Slutsats: Dagens lagstiftning ger inte möjligheter till att bedriva en rationell kapitalförvaltning fullt ut.

The purpose of this thesis is to study to what extent the UN millennium development goals have influenced Sweden?s development policy. The research method that I have used is a qualitative text analysis and I have studied the ideas in governmental texts and millennium development goals reports from 1995-2008.My hypothesis is that the basic ideas that has symbolized Sweden?s development policy has not changed much since the adoption of the millennium development goals in year 2000. This hypothesis is based on different ideas that the basic perspectives in international development policy are rather constant.My conclusion is that many of the areas that are affected by the millennium development goals already are prioritized areas within Swedish development policy, for example poverty reduction and gender equality.

The aim of this dissertation is to examine and compare William Easterly?s and PGU?s (Shared Responsibility: Sweden's Policy for Global Development) different views on development and international development cooperation. The methodological approach chosen in this study is an analysis of ideas based on the following questions:1. Which principles should be applied to development and international development cooperation?2.

The main purpose of this study was to examine how preschool teachers are working to promote each child's language development and whether they can ensure that they do that. Therefore I wanted to find out what a good language development implies for each teacher, how they work to promote each child's language development in daily practice, how they measure the actual language development and also what conditions the teachers have, to engage in a language development way to work. For the study, I chose a qualitative method, with structured interviews and all together I interviewed six preschool teachers, within the same organization in a suburb close to Stockholm.  The results showed that there is an ambiguity, among the preschool teachers, in what a good language development means, but it can be stated that they do have a language development way to work even if it needs to be developed. Further on, it has emerged that the teachers have the tools to measure children's language development, although they do not have the conditions yet to use the method to the fullest. About the preschool teachers own conditions in order to operate in a language development way to work, I concluded that they have a strong foundation to build on, but they still have much work ahead of them.

The market for management training programs is growing and the supply of the service is increasing and getting further diversified. A consequence is a market with a wide variety of definitions of the very concept of development, and subsequently a wide variety of practices and methods to achieve development. The individuals that are subject to these programs seldom know what they are purchasing, or what to expect. When assuming a transfer of the developers view on development to the subject, a need for a greater understanding of the concept arises. The purpose of this thesis is to understand what views on development do exist among management trainers and map underlying dimensions of the views to increase the understanding of the concept of development.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital. It was also the returns of the companies own capital there the main difference existed between the big and the small companies.

AbstractIn my work on language development in preschool the purpose was to examine how and to what extent the pre-school supports children with special needs in their language development. Trough qualitative interviews with four preschool teachers, I wanted to see how they work with language development in preschool. In the study, Main questions asked in the inquiry :How do teachers and support children?s language development?What techniques, resources and tools available to facilitate language development? The conclusion that I made from my inquiry is that the primary language stimulation methods teachers use to encourage children?s language development are rhymes telling, books reading and song singing based on active selection of pieces that match the children?s maturity level.And how they are using different language stimulation techniques Karlstad model, TAKK (Signs of augmentative and alternative communication) and TRAS (Early registration of language development) to promote children?s language development. Keyword: Language development, language stimulation, treatment, communication, methods..

My aim with this diploma work is to find out if the students consider development deliberations as a good forum in order to promote their knowledge development or not. I have also examined if the development deliberation is experienced as giving for the pupil or not, what I have been studying from the pupil's perspectives.MethodI have implemented three qualitative interviews with three students from class nine in a compulsory education that lies in Botkyrka municipality. There, I have also an implemented questionnaire survey with two half classes from same class.Materials To my study I have linked literature where research aims himself in on how teachers have worked with development deliberations in the school.Results Students that I have interviewed does consider development deliberations as a knowledgep romoting forum, but most as a forum for clear about study results. The students in the survey consider development deliberations as giving only when the result turns out to bee good.Importance for teachers As each development deliberation is unique, you can not come to a certain implication that all deliberations are experienced in the same way as the result shows. But that can last stakeholder for the teacher is to see how one development deliberation can to be experienced of several students.

Corporate failures pose a problem for banks, investors, customers, employees andinsurers. With a multivariate discrimination method, the study aims to find the specificfinancial ratios that most accurate reveals a company's financial health, which is ofinterest to all of the above parties. The data consist of 1042 Swedish small enterprisesand 30 different financial ratios between the years 2005?2007. The result shows thatbankrupt firms three years before bankruptcy have a disadvantaged capital structurewith poor solvency and high debt.

AbstractMy purpose of the investigation is to enter deeply into the knowledge of the Individual plan of the development and to examine how teachers, pupils and parents look at the Individual plan of the development and the purpose of the Individual plan of the development in school. My question of the main problem in this investigation was to examine the expectation on the Individual plan of the development from teachers, pupils and parents and if the Individual plan of the development has been influence the cooperation of parents and the influence of the pupils also how and if teachers, pupils and parents apprehend some kinds of changes.The review of the literature begin with a closer study about our document of control, witch are the curriculum of the compulsory school (Lpo 94), The National Agency for Education General Advice for the Individual plan of the development (2005), a study of the development of the cooperation of the parents and the influence of the pupils under the years of research about it.I have in my investigation used qualitative interview in different forms like the ordinary interview, interview on telephone and focussed group interview with teachers, pupils and parents. The result of my conclusion from the investigation is that the information and the knowledge of the Individual plan of the development are important to be able to increase the influence from the pupils and a different cooperation from the parents in the development of the school with the Individual plan of the development. My examination is small and not generalised but I believe that it still can represent the attitude of the Individual plan of the development. The consequence of the investigation shows that pupils and parents have vague idea of the Individual plan of the development.