Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Abstract Title: The Future of ABC at Sandvik Tooling ? Incorporating ABC with information systems in order to drive business development from a cost point of view. Authors: Jenny Andersson and Camilla Salomonsson. Supervisor: Charlotta Johnsson ? Department of Automatic Control, Lund University.

Utifrån Canvas analysmodell, hur ser Fantastic Franks E-business ut? Hur är synen på E-business hos en liten nischad fastighetsbyrå?Syftet med denna studie är att analysera Fantastic Franks E-business genom Canvas analysmodell och analysera hur differentiering genom E-business påverkar företagets framgång.Genom intervju med ledningsgruppsrepresentant från Fantastic Frank samt med fastighetsmäklare på Fantastic Frank applicerades företagets affärsmodell på modellen Källor till värdeskapande i E-business företag. Denna metod användes för att undersökningens syfte att se hur Fantastic Frank differentierar sig genom E-business skulle kunna undersökas.Nyckelresurser, nyckelpartnerskap och nyckelaktiviteter är de viktigaste blocken inom Canvas analysmodell för Fantastic Frank, för att de ska kunna erbjuda en värdeproposition och differentiera sig. Andra fastighetsbyråer börjar erbjuda liknande tjänster med bostadsstyling och Fantastic Frank bör vidareutveckla sin tjänst. För att skapa värde bör Fantastic Frank utveckla relationer med kunder som köpt eller sålt bostad genom gemensamma intressen inom inredning/design.

Fresh water has become more and more of a scarce commodity. Water scarcity isn't first and foremost a cause of drought and wasting, but a cause of inequality and mismanagement. This is not only a problem for developing countries, and there can also be variations within countries. The municipality of Gotland has a development program called Vision Gotland 2025, with goals for growth and sustainable development. The aim of this study is to examine whether the use and management of water resources on Gotland and Vision Gotland 2025 is conformed to the Water Framework Directive and the Ecosystem Approach in terms of sustainability.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

Patients with mental illness experience dissatisfaction with their care due to lack of understanding and ignorance from the nurses. The nurses? approach might influence these patients' experience of their care. The purpose of the literature review was to describe nurses' approach in care of patients with mental illness. The literature review is based on an inductive approach and the result is based on 14 scientific papers, of which eight used a qualitative design and sex used a quantitative design.

The goal of this work has been to create a flexible strategic group-based artificial intelligence for the Arrowhead Game Studios-game Magicka, by implementing, using and examining different AI-techniques that's used in many commercial games in more or less extent. C# is the programming language that has been used in the development, and the implementation has been made as flexible as possible to make further development and extending AI-rules etc. easier..

Apple has since their launch of the Iphone series created a billion dollar business with the market place Appstore. Third-party apps have disrupted the mobile industry, attracted a high number of developers and set the standard for the industry. Despite success, this market has yet not been the topic of any academic study, a fact that makes this thesis important. Under the assumption that apps can be regarded as a service, traditional service marketing theories have been applied with the research goal to map existing business models, evaluate revenue potential and understand best practices of marketing techniques. A series of qualitative interviews with representatives from the difference business models, backed by secondary data describing the domain shows how the Appstore has evolved over time and which marketing practices that appear successful.

Business incubation is an important force of economic development but relatively unheard of in organization theory. This is partly due to the fact that in organization theory, meta-organization or the organization of organizations has been neglected or left lagging as much theorization has been focused on organizing individuals. With the growing number of business incubators, and meta-organizations in general, the need for understanding a relatively new type of organization is prevalent.This case study of the business incubator Global Business Labs Botswana (GBL) aims to clarify the organizational differences among meta-organizations and traditional organizations on a case level, as well as explain the underlying factors for these dissimilarities. With respect to the nature of this case study no general conclusions are drawn from the results. The inference, however, is that the organization of GBL and its incubated companies differs from the traditional organization in five elementary aspects: the weak hierarchical structure, the operational autonomy of its members, the strong focus on recruitment processes, the member identity and the lack of formal sanctions.

Raising pigs in absence of a number of certain diseases is called Seroproduction in Sweden. Internationally it?s called SPF (Specific Pathogen Free) ? Production. It results in higher growth, lower feed consumption, and lower medicine consumption. The pigs are produced under the same concept, but the rules vary a bit between countries.

AbstractTo benefit the economic growth of a country, it is important for the inhabitants to make the decision to become business owners. Sweden today, apart from the rest of Europe, is facing a growing problem. The numbers of companies are growing, but the numbers of company owners are not. As a result of this, the employment is not able to develop under the same conditions, when the opportunities of employment decrease. Research shows, that the interest for owning a company among the Swedish youth has increased.

Quality can be defined as the ability of a business to satisfy their customers? needs and expectations. Total Quality Management is defined as the way to prevent, appraise and improve the entire organization to increase the product quality. In order to systematically increase quality in an organization, there are different quality systems in use. One example is process management, which is to divide the activities of processes.

Social media, such as Facebook, Instagram and Twitter, have become popular platforms for social communication, and, increasingly, also important channels for business marketing. For a business intending to use social media for marketing, however, developing a strategy and building a trademark can be a challenge. This report describes how a small, newly established business enterprise can develop a digital strategy with clear goals and practical guidelines. The report describes a digital strategy for Gelato Scarfó and shows how this strategy is made concrete through a set of guidelines. The guidelines develop a trademark for identification and loyalty, and give advice on how new materials can be made consistent with the trademark..

Förstudiens syfte var att kartlägga användarbehov kring ROE inom svenska Marinen och ta fram stöd och hjälpmedel för att underlätta ROE-arbetet. I kartläggningen medverkade personal från olika staber, förband och skolor inom Försvarsmakten. Flertalet deltog sedan också i det iterativa utvecklingsarbetet. Tre användargrupper urskiljdes; Stabs- och fartygspersonal samt personal under utbildning. Några av de svårigheter som identifierades; Tolkningsskiljaktigheter mellan stabs- och fartygspersonal.