Under den senaste tiden har en diskussion uppkommit om hur revisorer bedömer och formulerar fortlevnadsvarningar i årsredovisningen. Begreppet fortlevnadsvarning är till för att informera om tveksamheter påträffats gällande ett företags möjligheter till att fortsätta bedriva verksamheten. Den tidigare forskningen på området har haft som utgångspunkt att belysa och kvantifiera utfallen av fortlevnadsvarningar, vilket har visat på en avvikelse där tillförlitligheten borde ifrågasättas. Användandet av fortlevnadsvarningar borde belysas då årsredovisningens primära uppgift är att förse intressenter med betydelsefull och användbar information. Undersökningens syfte är att skapa insikt om och förståelse för hur företagsanalytiker använder sig av årsredovisningen och om fortlevnadsvarning är av betydelse vid kreditbedömning.

ABSTRACTTitle: Basel II ? The New Basel Capital Accord and its influence on small Swedish banks and their retail banking and risk management.Seminar: May 24th, 2007Course: FEK318 Bachelor thesis in Business Administration, 10 Swedish creditsAuthors: Mattias Kjellberg, David Uhlmann & Ivana ZubacAdvisor: Joakim WinborgKeywords: Capital cover, capital requirements, Basel II, credit giving, credit risk, risk management, retail banking, small banks, pillar 2Problem: What influence does Basel II and the new updated management of credit risks in pillar 1 and the active risk control in pillar 2 have on small Swedish banks retail banking?Purpose: Our essay seeks to explore what influence pillar 1 and the new updated management of credit risks in the new capital accord Basel II have on small Swedish banks and what influence pillar 2 have. We also want to explain if Basel II has influences on small Swedish banks credit analysis and possible effects in their risk management and pricing.Methodology: In our essay we use an inductive approach and our chosen research method is the qualitative one. We have chosen to look into four small Swedish banks, and the empirical data is obtained from telephone interviews with selected respondents from Länsförsäkringar Bank, SkandiaBanken, GE Money Bank and ICA Banken.Conclusions:? The work with credit scoring does not get influenced by Basel II if the Standardised Approach is chosen.? Banks that?ve early implemented high technological systems in the organization, that small banks normally do, have gotten an easier transition to Basel II.? Basel II will result in a risk adjusted pricing and a more fair credit market.? Internal Ratings-based Approaches is very demanding to develop, but at the same time it?s a more risk sensitive approach.? Pillar 2 results in a more sophisticated work for the small banks.? Basel II results in a further price press on residential loans in Sweden..

AbstractMedia presents hate crimes and nationalism as phenomenon that has increased both internationally and nationally in recent years. Further media largely pair these phenomenon together. The groups mostly exposed to hate and nationalism are people of different ethnic origin and LGBTQ (lesbian, gay, bi, trans and queer) people. In Sweden's general election in 2010 a RHP-party, Sweden Democrats, made it in to Parliament. The purpose of this study was to examine how hate crimes and nationalism, in the form of the Sweden Democrats, has increased in Sweden and if there was any link between them.

In relation with structure transformation in farm companies with bigger animal population and pressure at the milk price, the farmers in both countries have to invest more money in the company to endure. This had conduct what more owners had seen grown requirements to invest in bigger population barns. The investment is necessary to retain stability in the economy for the companies, at that time when the profitability for small production barns decrease. This essay carries out through a case, there the activities main part are milk production. The present operation consists of 82 milk cows in long stall with a yield on 10 500 kg ECM. The idea is that the company should increase the activity to 180 cows.

This study was conducted by using a qualitative textual analysis on UNICEF Sweden?s website with the purpose of problematizing the role of UNICEF Sweden in today?s globalised society. This was done in the context of how organisations of civil society have gained influence. Following questions were answered: How does UNICEF Sweden legitimise its operation? Which strategies does UNICEF Sweden use to encourage involvement and donations?The study shows how UNICEF Sweden legitimises its work by promoting a unique influence, their unique methods of work and by showing how the organisation helps the most disadvantaged children.

Syftet med denna studie är att visa på hur två olika paradigmskiften inom Världsbanken påverkat dess policy..

The purpose of this essay is to compare a theoretical strategic process model with the strategic work in a Swedish bank. The reason of the comparison was to identify which key success factors that is essential in strategic implementation processes. To make this study feasible three qualitative interviews were executed and it also presents data from a quantitative survey performed by the bank. The theory of the study examines eight different parts that needs to be looked at attentively when new strategies are formulated. The results points out that the work at large correspond, nevertheless the theoretical framework points out the importance of the business mission to impregnate the whole strategic process.

Syftet med denna studie är att bedöma besparingsskogar, allmänningsskogar samt häradsallmänningars, (i följande stycken gemensamt benämnt som allmänningar), behov av banktjänster. Samt vilka faktorer som påverkar valet av bank och skillnader mellan de olika allmänningarna och genom detta bedöma marknadspotentialen för Handelsbanken.Resultatet bygger på intervjumaterial som insamlats genom semistrukturerade intervjuer.Arbetet har avgränsats till att endast omfatta en del av det totala antalet allmänningar och omfattar bara de med störst areal, samt de två förvaltningsbolag som förvaltar ett stort antal häradsallmänningar.Resultat visar på att allmänningarna är en kund som eftersträvar långsiktighet och som väger in andra aspekter än rent ekonomiska faktorer i valet av bank. Dock gör merparten av allmänningarna med jämna mellanrum upphandlingar av de nuvarande banktjänsterna, detta för att t.ex. få förbättrade räntor och avgifter. Allmänningarna uppskattar den personliga kontakten med banken och förordar inte att personalen behöver kunna den skogliga biten, utan kräver istället en mer en bred kunskapsnivå kring allmän företagsrådgivning.

Bergslagens Sparbank as well as other independent(fristående) sparbanker have discoveredthat some of their customers can not separate them from Swedbank. Some customers maythus believe that they are the same bank. This study seeks factors that may contribute to thisproblem, and measures that can counteract. We refer to this problem as brand confusion andmainly have our focus on factors derived from brand alliance, but also from the companyitself and the banking industry. We use a qualitative method where we collect empirical datafrom interviews with four sparbanker.

This thesis concerns agreements for the exchange of information relating to tax matters between Sweden and the previous tax havens Monaco and Liechtenstein. Monaco does not apply any tax on income or capital for individuals and Liechtenstein has strict bank secrecy, both aspects are supposed to be counteracted by similar agreements. The purpose is to investigate whether the entered agreements increases transparency and effective exchange of information in accordance with the OECD´s objectives in the area. Furthermore, is there any regulation in the agreements that can be seen as potentially loopholes to avoid the exchange of information and if so; may these loopholes be justified in any way?OECD believe that the tax havens favorable tax regulation is resulting in harmful tax competition and they identify lack of transparency and lack of effective exchange of information as the main reasons.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Syfte: Redogöra för eventuellt användbara teorier då vi undersöker varför Handelsbanken samt Swedbank har valt att marknadsföra sig som de gör.Metod: För att uppnå vårt syfte har vi valt att ha en kvalitativ utgångspunkt i vår uppsats. Primärdata har samlats in genom personliga intervjuer med anställda på både handelsbanken samt Swedbank. Sekundärdata har samlats in från litteratur och vetenskapliga artiklar.Teoretisk referensram: Den teoretiska referensramen har byggts upp kring relevanta teorier och modeller som har anknytning till profilering av marknadsföringsstrategier.Empiri: Primärdata har samlats in genom personliga intervjuer med kontorschefer på handelsbanken och ansvarig personal för marknadsföringsavdelningen i Swedbank, alla intervjuer har genomförts i Stockholm.Resultat: Det resultat som har nåtts efter att uppsatsen har avslutats är att Handelsbanken marknadsför sig lokalt samt att Swedbank marknadsför sig genom stora kommunikationskanaler för att nå ut till alla konsumenter..

Sweden?s animal legislation was adopted in 1988 and is one of the most rigorous legislations in the world. Despite this, Sweden import beef from countries where animal legislation is not in accordance to the Swedish legislation. The meat consumption in Sweden has, just like the importation of beef, increased while Sweden?s own beef production has decreased.

The exhaust arrangement on a Scania V8 consists of one manifold at each bank connected to a twin entry turbine (8-2-2). A study in GT-Power has shown improved performance and reduced cylinder to cylinder variations using two manifolds at each bank in combination with a single entry turbine (8-4-1). This thesis work analyses the difference in performance shown in simulation and verify it by engine test.The initial work was focused on simulation in GT-Power. Investigating how exhaust manifold volume and pulses effects the turbine efficiency and the mean effective pressure during the gas exchange. To verify GT-Power simulations four engine tests with different exhaust arrangement have been made.The results from GT-Power simulation indicate that a larger exhaust volume improve the turbine efficiency.

Over 40 miljon people in the world suffer from hiv/aids today. Africa is the continent that is worst affected by hiv/aids but how is the situation in Sweden? Why is it so quiet concerning hiv/aids in Sweden? Our aim with this work was to find out about the hiv/aids situation in Sweden and particulary in Malmö. The result of our research was that hiv/aids have increased since the year 2000 and most of the people had caught the infection in other countries than Sweden. This raised our curiosity concerning how immigrants/refugees are being treated when they arrive in Malmö and what are being done to stop hiv/aids from spreading further.We became very disappointed when we realised how little that is actually being done and how poorly the collaboration between the institutions are working.