The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The purpose with our study is to investigate in which way a public field of action has succeeded to make the economic management more effective and also find out which factors/activities that have contributed to get the result of the budget in balance. We also want to find out in which degree the balanced scorecard (BSC) has contributed to the positive result of the budget. Method: We had started out from the qualitative method theory which is based on the hermeneutic theory, because we will interpret and understand. With this starting point we have chosen to use a case study with semi-standardised interviews supplemented with information from different documents, and to get the theoretic connection we have studied literature in the subject field. The analyse and even the theoretic connection have then started from, for this study, a special analyse model. Results: Througt systematic and target-concentrated management and through cooperated factors, with stress on a leadership that is both professional, visionary and un-combined, and there the staff´s is seen as a important resource, and there it is a clear strategy and objective to keep the cost of the activity within assigned budgetframe, has a public field of action, as the clinic of hab./rehab.

Bakgrund: Business Intelligence är ett avancerat IT-verktyg och BI-branschen är glödhet.Företag konsolideras och nyligen äntrade Microsoft, det enda företaget i världen som anses haen monopolposition, marknaden. Aktörerna på BI-marknaden slår sig för bröstet och hävdaratt de är bäst på att leverera dessa lösningar till företag. BI-verktygen har fleraanvändningsområden bland annat prestationsmätning. En effektiv prestationsmätning kräveren stark koppling mot företagets strategi men studier har identifierat problem i relationenmellan strategi-prestationsmätning-avancerad IT. Det faktum att få studier ha gjorts berörandedet relativt nya begreppet BI och att fler studier behöver göras kring strategiprestationsmätning-avancerad IT-relationen, formulerade vi frågeställningarna: Hur arbetar ettföretag med prestationsmätning och använder de ett BI-verktyg för detta?Syfte: Vi har valt att dela in vår studie i delsyften.Delsyfte 1: Beskriva hur företaget arbetar med ekonomistyrning i allmänhet ochprestationsmätning i synnerhet.Delsyfte 2: Undersöka de bakomliggande faktorerna kring vilken roll Business Intelligence (isamverkan med ERP) spelar i företaget.Metod: Vi använde oss av en kvalitativ forskningsmetod baserat på fem separata intervjuer.Intervjuerna var närmare bestämt av formen kvalitativa, icke-standardiserade, strukturerare,målinriktade ämnesintervjuer.

This essay follows a Media Teacher in her work as a coordinator and an artistic leader for a European project called Legalopoli concerning laws and ethics in a senior level school for 13-16 year-olds in Mora, Sweden. The students write film stories about how their characters have to make choices in ethical dilemma situations. Then the learners create interactive computer games together through practical film work. At the same time we can see how the educator also gets into difficult ethical situations, when she is working with the students. This forces her to self-reflection.

Vi har funnit att fyra faktorer tillsammans kan bidra till ett ökad CTR. Dessa är: design/utformning, målgruppsanpassning, involvement och varumärkeskännedom.

Eftersom det inte finns något universellt rätt eller fel sätt att hantera jordens resurser så håller etiska frågor på att bli en allt viktigare del av diskussionen kring våra gemensamma tillgångar. Det övergripande syftet med uppsatsen är att undersöka och beskriva gymnasieungdomars etiska tankar kring människans förhållande till naturen. För analysen används två perspektiv som står i konflikt med varandra, nämligen de miljöetiska centrismerna och ekofeminismen, som kritiserar centrismtanken.Sex gymnasieungdomar har intervjuats i grupper om tre angående sin syn på människans förhållande till naturen. Resultatet pekar på att elevernas miljöetik är mestadels antropocentrisk, med vissa inslag av djurrättsbiocentrism, och att de ser omsorg som ett moraliskt motiv.I diskussionen problematiseras resultatet i förhållande till de två synsätten och kopplingar görs till den svenska samhällsdebatten, media och tecknad film. Slutsatsen är att omsorgsdimensionen bör stärkas i naturkunskapsundervisningen eftersom den idag är en outnyttjad resurs i fråga om att skapa engagemang för miljöfrågorna, men att man samtidigt inte får glömma bort att fakta utgör en viktig del av välgrundade beslut..

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

Syftet med denna studie är att utreda begreppen big data och analytics. Utifrån vetenskapliga teorier om begreppen undersöks hur konsultföretag uppfattar och använder sig av big data och analytics. För att skapa en nyanserad bild har även en organisation inom vården undersökts för att få kunskap om hur de kan dra nytta av big data och analytics. Ett antal viktiga svårigheter och framgångsfaktorer kopplade till båda begreppen presenteras. De svårigheterna kopplas sedan ihop med en framgångsfaktor som anses kunna bidra till att lösa det problemet.

Due to the increase of the emission of greenhouse gas and climate changes more and more customers demand environmentally sustainable products. The increased demand of sustainable products from cradle to grave is something that has affected the food sector. Many retailers within the food sector feel that they are less or more forced to be environmentally friendly. Nowadays many retailers have chosen to show customers and stakeholders that they want to ?do good? by publishing annual sustainability reports. The Swedish food market has been one of many markets investing in being environmentally friendly.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.

Our main purpose with this paper was to figure out what makes a magazine successful. We wanted to analyze and examine factors of success for magazines, with a focus on music magazines, from a marketing perspective. Also, we wanted to see specific factors of success for the music magazine Groove. To do this, we interviewed seven people from different areas within the business with different kinds of expertise. We interviewed two people from Groove Magazine, two people from other music magazines and in addition to this, two people from a grand publishing company and also one person from a soccer magazine.

The recent development in society?s structure has given rise to a more complex reality for the Swedishbanks. There is an increased pressure from external stakeholders for the banks to take a greater socialresponsibility in society; the bank must therefore focus on both direct as well as indirect effects of itsactions. The term corporate social responsibility implies that the company does not only focus on itsfinancial status but also on values such as ethics and environment. These commitments are crystalized,more or less clearly, in the banks? lending policy?s, whom are entirely defined by the banksthemselves.The nature of the abstract CSR expression gives rise to uncertainty, both in regards to the banks ownefforts towards social responsibility but also for the external stakeholders, for which it can be quitedifficult to understand what commitments are actually made.This study aims to investigate how the Swedish banks public statements, with regards to their lendingpolicy, correlates with the actual actions carried out by the banks.

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