Ägarlägenheter är en upplåtelseform som bygger på tredimensionell fastighetsindelning. Denmöjliggjordes i svensk lagstiftning år 2009 med syftet att bidra till en mångfaldig bostadsmarknad,samt erbjuda fastighetsägaren större frihet att förfoga över den egna bostaden. Upplåtelseformen ärvanlig utomlands, men har inte fått något större genomslag i Sverige. I dagsläget präglas den svenska ekonomin av inflation och snabba räntehöjningar. Denna rapportundersöker därför hur ekonomisk nedgång påverkar olika aktörers inställning till ägarlägenheter. Föratt kunna dra slutsatser kring detta identifieras faktorer som kan påverka den ekonomiska risken förbanker, privatpersoner och byggherrar, samt hur riskerna kan motverkas genom juridiska åtgärder.Med ekonomisk risk menas i denna rapport värdeutvecklingen på marknadens objekt, det vill sägarisken för minskad eller utebliven avkastning kopplat till lönsamhet. Resultatet bygger på intervju- och litteraturstudier. Slutsatsen som dras är att det kan identifieras fleramöjliga riskfaktorer som påverkar lönsamheten för aktörerna. Informationsbrist bland marknadensaktörer leder bland annat till begränsad efterfrågan, och därmed lägre lönsamhet för byggherrar.Finansieringsmöjligheterna för köp och byggnation av ägarlägenheter är också begränsade, vilketidentifieras som en risk för privatpersoner och byggherrar som riskerar sämre lånevillkor. Bristfälligakrav på en ekonomisk underhållsplan för samfällighetsföreningar utgör en risk för banker ochprivatpersoner då det blir svårt att förutspå framtida utgifter. Studien kommer därför fram till attytterligare lagkrav på ekonomiska underhållsplaner bör införas. För att minska ekonomiska risker medägarlägenheter identifieras även behov av lagstiftning som möjliggör ombildning av det befintligabostadsbeståndet till ägarlägenheter. Dessutom bör det ställas krav på kommuner att nyttjamarkanvisning i större omfattning, för att gynna upplåtelseformen. Slutligen dras slutsatsen att dagensekonomiska nedgång kan leda till att aktörerna ställer sig mer positiva till ägarlägenheter. Detta tillföljd av att höjda räntor synliggör risker med andra upplåtelseformer och gör hushållen merriskmedvetna. Utifrån detta är det möjligt att den ekonomiska nedgången resulterar i att ägarlägenheterökar i popularitet. / Condominium ownership (sv. ägarlägenheter), is a model based on three-dimensional propertydivision, where the apartments are regarded as property units and are owned individually.The concept was introduced in Swedish law in 2009. The purpose was to contribute to a diversehousing market and offer the owner, in principle, freedom to dispose of his own home. Thecondominium ownership model is common internationally but has not had any major impact inSweden. Today, the Swedish economy is characterized by inflation and rapidly increasing interest rates.Therefore, this report aims to examine how economic instability affects the attitude of various actorstoward condominium ownership. To conclude, factors are identified that can affect the financial riskfor banks, individuals, and developers, as well as how these can be counteracted by legal measures. Inthis report, economic risk is measured as volatility and profitability. The study concludes that several possible risk factors can be identified that affect profitability when itcomes to investing in condominium ownership apartments. Lack of information leads, among otherthings, to limited demand and thus lower profitability for real estate developers. The financingpossibilities for purchasing and constructing condominium ownership apartments are also limited,which is identified as a risk for customers and developers who risk higher interest rates. Inadequaterequirements for a financial maintenance plan pose a risk for banks and individuals as it becomesdifficult to predict future expenses. The study, therefore, identifies a need for additional legalrequirements on financial maintenance plans to be introduced. To reduce financial risks, a need forlegislation is also identified that enables the conversion of the existing housing stock intocondominium ownership apartments. In addition, there should be a requirement that municipalities useland instructions in a more efficient way to favor the condominium ownership model. Finally, it isconcluded that today's economic instability can lead to actors taking a more positive view ofcondominium ownership. This results from increased interest rates making risks with other housingalternatives visible and making households more aware of the risks. Based on this, the economicdownturn may result in the condominium ownership model increasing in popularity.

Since Emile Durkheims work “Le suicide” (1897) there has been a long tradition of trying to find the most fitting relationship between suicide and economy. One case which has been omitted is Sweden during the interwar period, 1919-1938. The interwar period in Sweden makes for an interesting case study due to several reasons. Sweden is experiencing rapid growth and urbanization but is also enduring two of its deepest recessions at the same time. The following essay aims to examine specifically this case with the use of three different theories on how the economy affects the suicide rate. The main method used is a multiple regression with descriptive data as a complement. The results of the essay show that the most probable relationship for this period is that of a countercyclical one. Although the results show there is a slight tendency for procyclical relationships as well. Therefore, a non-linear relationship might not be out of the question. To give a more definitive answer, one would most likely have to examine longer timeseries in the future.

The research regarding the effects of the Second World War on the Swedish economy is divided into two parts; on the one hand, there is research that says that neutral Sweden benefited because the country was spared from the war, but on the other, there is research that says that the total effects of the war were negative. Furthermore, researchers such as Hirschman that the prevailing conditions created a situation where small states like Sweden were exploited by great powers. For example, Child argued that Germany in particular exploited smaller trading partners to create favorable terms of trade. This was reflected in their trade agreements. According to this perspective, countries such as Germany used their stronger bargaining power in negotiations to achieve advantages. According to the dependent school theory, which e.g. Hirschman represents, exploited Germany especially smaller, neutral, trading partners. But there is also research by e.g. Neal which shows that there is no evidence that Germany's trade relations with trading partners were in Germany's favor.

1970-talet var en tid av förändring. Oljekriser, industrikriser och strukturkriser var alla aktuella under perioden och detta innebar nya utmaningar för politiker på alla plan.  Den tredje industriella revolutionen gav utökade möjligheter men den innebar också att många tidigare svenska industrijobb försvann eller flyttade annanstans. Det var även en brytpunkt politiskt, 1976 fick Sverige sin första icke socialdemokratiska regering på flera decennier och början av Socialdemokraternas nedgång har av flera daterats till just 1970-talet. Socialdemokraterna förlorade även makten på kommunal nivå i flera delar av landet, till exempel i Nyköping där de tidigare haft en egen majoritet i kommunen innan 1976. I grannkommunen Oxelösund å andra sidan behöll Socialdemokraterna makten.  Både Nyköping och Oxelösund är små, sörmländska kommuner som historiskt präglats av industri, industri som i stor utsträckning började försvinna under perioden. Varför var det så då att de fick två så olika utfall? Var det slump eller kan vi hitta anledningar i kommunernas olika förutsättningar och Socialdemokraternas agerande i respektive kommun?

Title: The Auditor's Role in Preventing Financial Crime Authors: Alfred Sigvardsson & Malte Nordborg Supervisor: Urban Österlund Background: The text provides a historical perspective on auditing and accounting from the late 1800s to the present, highlighting the professionalization of the auditing profession in Sweden. It emphasizes the founding of the Swedish Auditors Association and the introduction of independence requirements for auditors during the 20th century. Key legislative changes and the roles of organizations, such as FAR's role in developing generally accepted accounting principles and the introduction and abolition of mandatory audits for small companies, are also discussed. The problem focuses on the scope and consequences of financial crime for society, stressing the auditor's central role in detecting and combating this phenomenon. Challenges related to the increased globalization and digitalization of financial crime are discussed, as well as potential discrepancies between societal expectations of auditors and their own perceptions of their role. Overall, the auditor's important role in ensuring transparency, trust, and fairness within companies and society by identifying and reporting suspected financial crimes is highlighted. Purpose: The purpose of this work is to investigate how auditors work to detect financial crime. This includes analyzing the auditor's cooperation with stakeholders and evaluating the effectiveness of the tools used in their work. Method: The study employs a qualitative research method based on interviews with auditors, the Swedish Economic Crime Authority (EBM), and the Swedish Association of Authorised Public Accountants (FAR). The researchers use an abductive approach that combines inductive and deductive methods. A selective sampling of interview subjects was made. Information in the study was gathered from both primary sources, such as interviews, and secondary sources, such as literature and electronic resources. Conclusion: The study's findings emphasize that the auditor's work in detecting financial crime requires a combination of digital tools, professional skepticism, and strong collaborations with other actors. Despite digitalization improving the ability to detect crimes, continuous development and education are needed to keep pace with criminals' methods. By increasing cooperation between auditors, authorities, and other stakeholders, auditing can continue to play a central role in combating financial crime and promoting a fair and transparent economy.

Living conditions in periods of transitions. Changing working conditions of the log-driver during the 1930s. Petrus Forsgren, Economic History Bachelor Degree, Umeå University Autumn 2020. The working terms, salary and conflicts between the workers and the Umeå flottningsförening in log driving-district of Umeåälven has been studied between the period 1928-1939. Although it was a relatively few years that were studied, changes were observed especially for the working terms. The contracts went from hand-written to standardized and a orientation towards the new consensus for collective agreements in the work places occurred during the 1930s. Collective bargaining agreement were written 1935. The employers were expected to take more responsibility for the workers at the end of the period. A specialization of the workers and foremen occurred although no major changes happened to the log driving process. The working conditions in log-driving were still the same as in early industrialization. There was a diversification to hourly wages although they remained similar in the studied period. Conflicts occurred during the years 1933-34. The log drivers usually combined the work with farming, forestry or later also road construction. Other branches did the same transition but usually earlier such as railway workers during the 1910-1920s or forest workers during the 1960-1970s. This work gives a clue to why the changes happened relatively late in the log driving industry in Umeälven. The internal factors for change were weak due to the background of the workers, pull from other industries in the area and small extent of rationalization within the organization, but the external factors became more and more apparent during the studied period. The new institutional changes ignored the old industries which also lost influence but they were never the less affected indirectly by the changes and the Swedish economy as a whole.

Läkarsekreterare är en i stort sett obeforskad yrkesgrupp. Det är nästan bara kvinnor som har detta yrke.  Arbetsuppgifter eller kompetens har sällan synliggjorts. Denna studie granskar hur gruppen har beskrivits av den egna fackföreningen SKTF/Vision och försöker också förstå hur fackföreningen har arbetat för att stärka sina medlemmar. Materialet analyseras med utgångspunkt i genusvetenskaplig teori. Metod och material Empirin i studien är hämtad från artiklar ur fackföreningens egna tidskrifter under perioden 1960 till 2015.  Resultat Resultaten visar på att gruppen under hela tidsperioden upplevt en stor frustration över låga löner och osynlighet i organisationen. Satsningar på en formell utbildning och högre löner efterlyses ständigt. Det förefaller dock som om fackförbundet, trots en retorik som stödjer jämställdhet, inte lyckats förbättra status och arbetsvillkor. Förbättringsarbetet har mest präglats av tillfälliga satsningar, och en långsiktig jämställdhetsintergering verkar saknas.

The biogas production in Sweden year 2014 was 1,8 TWh where almost 1 TWh was upgraded to biomethane for use in vehicles. The production of biomethane is mainly located at the biogas plants that have a production over 200-400 Nm3/h. This is mainly due to the fact that the investment and operating costs becomes too high for the small producers with low biogas flows. The government of Sweden has a highly ambitious goal of having a vehicle fleet that runs on at least 80 % renewable fuels in the year 2030. To reach that goal even the small biogas producers needs to start upgrading their gas to be able to replace fossil fuels with renewable biomethane. The aim of this master thesis has been to supply enough information to Norrmejerier about whether or not to upgrade the biogas by summarizing relevant research papers and calculate energy flows and costs for each upgrading technology.The limitation of the thesis has been that the production of biogas with different incoming substrates have been neglected due to it being constant in each scenario that has been compared. After a thorough literature study about relevant upgrading technologies the water scrubber and membrane technology was chosen as the best fit for Norrmejerier’s biogas plant. This was mostly due to that the water scrubber is in no need for chemicals duting operation and that some waste water could be used from the dairy plant at Norrmejerier. In the case for the membrane technology it had a low investment cost coupled with a stable operation without the need for surveillance. A relatively new ash upgrading technique was also considered briefly where the need for ash was estimated to 10 000 – 17 000 metric tonnes a year with the assumed biogas production of Norrmejerier. The supply of ash in Umeå municipality were about 5000 metric tonnes which is far below the demand for the biogas upgrading plant. The production of biogas at Norrmejerier is enough to sustain all their own truck transports with biomethane plus that they can sell the excess to the public. The cost-estimates were calculated for the scenario if Norrmejerier builds their own refilling station and in the scenario if they would sell it to a fuel supplier instead. The cost of upgrading for both upgrading technologies ranged from 0,53 to 0,54 SEK/kWh independent of the two previously mentioned scenarios. Both technologies had a payback period of two years and a few months. The membrane technology however gave a higher economical value with a greater yearly capital income mainly because of its longer economical lifetime. The limited lifecyle assessment compared the different uses of the produced biogas to calculate the emissions of carbon dioxide equivalents for each scenario. The assessment revealed that the emissions can be reduced by about 1700 metric tonnes carbon dioxide equivalents per year if the biogas is upgraded to biomethane and Norrmejerier supplies its own trucks with this renewable fuel.

Den omtvistade frågan om ekonomisk ojämlikhet är ständigt på den politiska agendan. Ponera att det önskvärda vore att klyftorna i samhället skulle minska. Kommer i så fall de regleringar som krävs för att uppnå detta med negativa konsekvenser i form av lägre ekonomisk tillväxt? Att saknaden av incitament skulle avskräcka enskilda individer från att satsa på karriär och innovationer är vanliga argument i hur tillväxttakten skulle påverkas negativt. Denna studie har undersökt hur sambandet mellan ojämlikhet i inkomst och ekonomisk tillväxt ser ut i OECD-länder samt i afrikanska länder mellan åren 1966-2014. Ett positivt samband kunde påvisas i båda grupperna vilket är i enighet med tidigare studier. Det intressanta är den eventuellt existerande Kuznetskurvan där sambandet mellan ojämlikhet och tillväxt blir det motsatta efter en viss nivå i landets utvecklingsfas. Inga konkreta bevis på detta hittas men tendenser kan urskiljas hos OECD-länderna när ojämlikhet och BNP per capita plottas mot varandra i ett punktdiagram. Denna studie lyckas inte heller med en icke-linjär regressionsmodell påvisa denna Kuznetskurvas existens, men detta skulle kunna bero på en del extremvärdens inverkan på resultatet. Ett diagram där höga värden på gini-index exkluderas visar nämligen hur sambandet mellan ojämlikhet i inkomst och ekonomisk tillväxt efter en viss nivå vänds och således blir negativt.

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