Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

Kundrelationer är ett hett diskuterat ämne i dagens kraftigt konkurrens-utsatta företagsklimat. Starka kundrelationer är viktigt för att stärka företagets lönsamhet. För att skapa starka relationer krävs att företagets resurser används rätt. Kundportföljanalys (KPA) är en modell som används för att segmentera ett företags kunder i olika kundgrupper för att på så vis skapa underlag som tillåter företaget att utveckla strategier för varje kundgrupp. Det tillåter företaget att fördela sina begränsade resurser på ett så effektivt sätt som möjligt i syfte att stärka företagets kundrelationer.

Att sätta personalen i fokus en modell om att möjliggöra för medarbetare? En fallstudie av Svenska Mässan.

Wind power is one of the sources of renewable energy which has to be developed further in order to lessen our dependence on non renewable sources of energy. It's mainly oil and coal which have to be replaced by green energy. Wind power is already established in many countries, for example Germany, The United States of America and Denmark but it has to be continually developed and expanded to meet the needs of the growing energy consumption in the world. During the last few years many types of small wind turbines have appeared on the market. These small wind turbines are an alternative to the big wind turbines or power generators which demand huge sums of investment money.A new target group can now buy the small wind turbines in order to cover their own usage of electricity.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Syftet med denna studie var att kartlägga hur rådgivares arbetsrutiner och förhållningssätt på en lokal sparbank påverkar relationen mellan bank och kund. För att besvara syftet ställdes tre forskningsfrågor om hur rådgivare: bygger och bevarar relationer: agerar i kundrelationer för att öka lojaliteten: och hur rådgivares relationer med kunder påverkas av arbetsgivarens krav. En fallstudie genomfördes med tre telefonintervjuer med privatmarknadschefen och två rådgivare på Tjörns Sparbank. Studiens resultat visade att rådgivare på en lokal sparbank har stor inverkan i byggandet och bevarandet av kundrelationer. Det visades sig även att rådgivare hade en stor inverkan i kundhanteringen för att öka lojaliteten, vilket är viktigt för att generera lönsamma kunder.

The competitiveness and profitability of swedish farm enterprises is frequently discussed in agricultural media. Increased exposure to the surrounding world with greater competitive pressure and considerable price fluctuations in the agricultural markets demand new ways of acting to secure the agricultural sector?s long-term survival and profitability. Structural change and/or diversification leads to increased numbers of stake-holders around the farm enterprise and thereby also the expectations of the farmers ability to lead and coordinate resources. Lean is the name of a management model developed by Toyota, influenced by the lack of resources in Japan during the post WWII period.

Syfte: Syftet med uppsatsen är att analysera aktieindexobligationer samt att öka förståelsen för detta värdepapper. Metod: Inledningsvis söktes mycket information från bankerna i form av prospekt. Detta utökades senare till att även vara avkastningen som berörda värdepapper haft. För att kunna utvärdera huruvida bankernas produkter är konkurrenskraftiga har två angreppssätt används. Det första en konstruerad aktieindexobligation med värdepapper som finns att köpa på marknaden.

Rental rates and land prices have gone through substantial changes the last two decades. The prices have both gone up and down since 1990 but from 1995 to 2008 land prices increased with 272 percent and rental rates with 61 percent. What factors that have the largest impact on rental rates and land prices are hard to determine but factors that may affect the price are the desire to live in the countryside and the expected profitability in agriculture. Prices of products and inputs are factors that affect the profitability in agriculture, but the profitability is also affected by agricultural policies. The economic for Swedish agriculture have changed several times over the last 20 years as a result of changing agricultural policies.The agricultural policies largely affect farmers behavior and decisions.

Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the statutory audit for approximately 97 % of all private corporations in Sweden. This will result in certain effects on the banks credit rating because of the fact that the banks trust the audited accounts to have been audited by an independent audit.The most important in the banks credit rating are: personal judgement, business concept, business plan and repayment ability. The banks also use the private corporations audited accounts in its credit rating.We conducted a case study by interviewing four bank officials in different banks in Skövde and Tibro.

Under de senaste åren har det varit stort fokus på de svenska storbankerna Nordea,Handelsbanken, Swedbank och SEB i och med den finansiella kris som ägt rum världenöver. Det har varit stora debatter i media och det svenska folket har förlorat en del av sintillit till bankerna. I den här uppsatsen har vi undersökt om situationen i Sverige verkligenhar varit så allvarlig som påståtts eller om hela debatten har varit överdriven. Syftet medstudien har således varit att granska hur finanskrisen påverkade Sveriges storbanker.För att få svar på detta valde vi sju nyckeltal som vi ansåg relevanta för undersökningenoch beräknade sedan dessa för varje bank mellan åren 2000 och 2009. Till vår hjälp hadevi bankernas årsredovisningar som tillhandahöll den data som vi behövde till våraberäkningar.

I conducted this examinasions work because I want to find out how loan to farmes are working and more specific towards younger farmers. What you have to think about before you go to the bank and what the banks are thinking about lending money to farmers. This work is based on an investment plan propasal for 20 000 laying hens on a farm in the Kalmar area. The investment plan propasals have two diffrent alternetives, one farm on 25 hectares and one on 50 hectares. I have chosen this becouse I wanted to study how the diffrent sizes of farms are changing the banks thoughts about lending money. These investment plan propasals have included four banks with questionnaire and deep interview.

Rental rates and land prices have gone through substantial changes the last two decades. The prices have both gone up and down since 1990 but from 1995 to 2008 land prices increased with 272 percent and rental rates with 61 percent. What factors that have the largest impact on rental rates and land prices are hard to determine but factors that may affect the price are the desire to live in the countryside and the expected profitability in agriculture. Prices of products and inputs are factors that affect the profitability in agriculture, but the profitability is also affected by agricultural policies. The economic for Swedish agriculture have changed several times over the last 20 years as a result of changing agricultural policies.The agricultural policies largely affect farmers behavior and decisions.

Rental rates and land prices have gone through substantial changes the last two decades. The prices have both gone up and down since 1990 but from 1995 to 2008 land prices increased with 272 percent and rental rates with 61 percent. What factors that have the largest impact on rental rates and land prices are hard to determine but factors that may affect the price are the desire to live in the countryside and the expected profitability in agriculture. Prices of products and inputs are factors that affect the profitability in agriculture, but the profitability is also affected by agricultural policies. The economic for Swedish agriculture have changed several times over the last 20 years as a result of changing agricultural policies.The agricultural policies largely affect farmers behavior and decisions.

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.