Frågeställning: Hur ser bankernas kreditbedömning för små och medelstora företag ut och hur kommer den att förändras i och med införandet av de nya regelverken K2 och K3? Hur resonerar banker vid kreditbedömning när företag redovisar enligt K2 och K3?Vill bankerna styra åt en viss tillämpning eller önskar de rapportering på basis av den löpande bokföringen?Syfte: Syftet med detta examensarbete är att undersöka och analysera bankers kreditbedömning för små och medelstora företag, samt vilken påverkan kreditbedömningen kommer få efter införandet av de nya redovisningsregelverken.Metod: Studien hade en deduktiv forskningsansats och metoden var kvalitativ. Semistrukturerade intervjuer genomfördes som datainsamlingsmetod. Empirin analyserades med hjälp av den referensram som blev insamlad under en litteraturstudie och en artikelsökning.Slutsats: Studien visade att kreditbedömningens utgångspunkt är väldigt lika för de undersökta bankerna. Bankernas kreditbedömning har ännu inte påverkats av de nya regelverken K2 och K3 men det kan ändras i framtiden.

This thesis has enlightened how consumer behavior is when buying clothes via the Internet and the problems and difficulties that could face the companies. This study was conducted through interviews with people that have bought clothes through the Internet, traditional catalogues and real stores. The conclusions showed that the Internet is as suitable as traditional catalogues for buying clothes. Another dimension were put to the aspect of availability to a virtual mall in the design of the catalogues. Finally, it is in the best of the e-business companies interest to study how e-catalogues should be structured and designed for the consumers..

 This paper is about the conflict between the Middle East and the Western world after the Danish newspapers? cartoon publications of the prophet Muhammed in October 2005. The conflict resulted in massive reactions in the Middle East and the Danish-Swedish dairy company Arla Foods, was boycotted during six months in 2006. The aim of this study is to describe how the biggest Swedish daily newspaper,Dagens Nyheter and three Saudiarabic newspapers Al-Hayat, Al-Watan and Shark Al-Awsat described "the Other" during the crisis in the year of 2006. Another aim is to describe how Arla Foods managed the consumer boycott.

The purpose of this essay is to analyze and understand how producerbrands are able to communicate their brand through today's marketing channels, also how development and changes that occur in the society can affect the producers communication abilities. We have seen a tendency that many retailers have created their own brands that are competing with the producers, this leads to the fact that producers in some cases are having trouble communicating their brand to the end-consumer. The fact that the producers marketing through retailers now is more limited than before, the producers now have to capture the consumers wants and needs through other channels.This essay is based on a qualitative method involving seven interviews. The persons that we've chosen to interview are carefully selected based on their specific knowledge about the subject in question..

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

In order to maintain a high safety level at a nuclear power plant it is important not only to measure the reliability of the components and systems of the plant, but also to investigate how the plant responds to human actions. One of the most hazardous situations in managing a power plant is fire occurring in critical areas. This study concerns the prospect of the local fire brigade to suppress a fire that has started in one of the most critical rooms for maintaining high reactor safety. The model created gives an indication on the possibilities of succeeding in suppressing a fire. In order to get a more reliable fire fighting the following advice are given:- Let the fire brigade go rounds in the plant together with the personnel, during which recommended fire suppressing methods are determined to avoid long preparation time in an actual situation.- Prepare rooms with two subsystems to make them partly with no voltage.- Give the fire brigade better feedback from actual events on nuclear power plants.- Education and training in suppressing fires in electrical equipment.The probabilistic safety assessment strives to be as realistic as possible.

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

Shopping for groceries often means that, as consumers, we travel to the grocery store ourselves, by ear, bike or on foot. At the store we pick out the groceries that we want, go the register and pay for them. During the last couple of years consumers in Sweden have been given the opportunity to let someone else select and transport the groceries to their home instead, so called home shopping. As this report is being written, the possibility to buy groceries this way is somewhat limited, but many forecasters believe that in the near future it will increase immensely. Because of the large volumes of groceries that are being transported, there is great transport work being done in the supply chain.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

Abstract   The actions of Sweden during the second world war has been richly discussed over the years. Sweden declared itself neutral in the war between the great powers but did not manage to maintain its neutrality. The nature of neutrality has often been discussed; whether it is of a idealistic or more pragmatic nature. Realism, a theory of international relations, would argue that it is of a more pragmatic nature, hence these two are in opposition. Realism also takes credit in claiming to explain how and why a state chooses to act in a situation. The aim of this essay was to, by examining specific decisions made by the swedish government during the Second World War, come to a conclusion whether or not Sweden?s proclaimed neutrality was of idealistic or pragmatic nature, and thereby possibly coming to a conclusion about neutrality in large.It was also to examine the worth of realism as an explanatory theory by applying it to this specific case; to examine its validity.The study was conducted using a qualitative method; presenting empiric facts and then by using a decision model interpreting the actions and results from a realist perspective. The study concludes that realism has explanatory power, although not a complete one.

For the Swedish artist Björn Lövin, the personal was a problem. In his first exhibition in Moderna Museet, Lövin observed through the fictitious character Mr. P (for »Personality«) the ruptures in the Swedish welfare state. The exhibition Konsument i oändligheten och Herr P:s penningar (Consumer in Infinity and Mr. P?s Money) (1971) was composed of two environments, through which a veridical working class apartment and a high street with life-sized mannequins and furniture characteristic of its time, visualized the societal discrepancies in the welfare state as well as the art world of the early 1970s.

We are currently more aware than ever about the impact of food on our health, but in the same time this trend put more pressure on the food retailers to do as much as possible to help their customers manage their weight and be healthy in general. This study aims to examine the corporate social responsibility for consumer health in food retailing, in which ways the companies promote healthy eating; in what extent they do it and also the motives for companies for corporate responsibility. The empirical study is limited to the market leading companies in Sweden, Coop and ICA, because the performance of the leading companies puts them in the strongest position to profit from shifting consumer trends, grow revenues and penetrate new markets and also enable them to make a strong case for the effectiveness of voluntary action, obviating the need for government intervention. A qualitative method was used in this study to get an accurate understanding how the food retailers take social responsibility for consumers health. The study is based on interviews with experts in the food retailers Coop and ICA, and the companies reporting in this area, annual reports, corporate responsibility reports and websites.

Konsumentbeteende handlar om när, varför, hur och var människor gör ett inköp av en vissprodukt. Konsumenternas demografiska profiler är ett viktigt område inomkonsumentbeteende. När det kommer till frågan om shopping så förknippas ordet i stort settmed kvinnor. Samtidigt beskrivs ofta manligt konsumentbeteende från ett traditionelltperspektiv och skiljer sig från det kvinnliga köpbeteendet. De traditionella stereotyperna förmanligt konsumentbeteende är att män är mer benägna att ta risker när de handlar eftersom deinte brukar fråga personalen om hjälp eller åsikt, de jämför inte olika alternativ med varandra,de brukar inte planerar sina inköp, de är inte villiga att handla i grupp och är ?rädda? för atthandla i kvinnliga butiker.Eftersom könsrollerna kan ändras över tid är det viktigt att inom marknadsföring undersökakring dessa ämnen och inte ta de stereotypa könsrollerna förgivet.

Titel: ?Man måste vara välformulerad, ha humor eller vara briljant? - En kvalitativ studie om hur organisationer applicerar och tar till sig idén om sociala medierFörfattare: Sara Hägge och Sara ÅhmanKurs: Examensarbete i medie- och kommunikationsvetenskap. Institutionen för journalistik, medier och kommunikation, Göteborgs universitetTermin: Höstterminen 2014Handledare: Magnus FredrikssonSidantal: 38 sidor inklusive bilagorSyfte: Studiens syfte är att undersöka hur organisationer applicerar grundreceptet för sociala medier i sin verksamhet samt hur översättningen påverkas av olika organisationsfaktorer.Metod: Kvalitativa samtalsintervjuerMaterial: Nio kvalitativa respondentintervjuer samt tre kvalitativa expertintervjuerHuvudresultat: Denna studie har med hjälp av översättningsteorin undersökt hur organisationer inom marknad, civilsamhälle och stat arbetar med sociala medier. Studien visar att översättning sker olika beroende på de resurser organisationerna avsatt för att arbeta med kanalerna samt hur prioriterade sociala medier är. Andra faktorer som påverkat översättningsprocessen är translatorns intresse, utbildning och erfarenhet.

En bostad kan ses som en investering och finansieras oftast med ett bostadsslån från en bank. Finansinspektionen som fungerar som ett tillsynsorgan till bankverksamheterna har agerat mot en osund kredithantering med hjälp av införandet av ett bolånetak. Tidigare finansiella kriser har visat på svårigheterna att i förväg föreställa sig effekterna av framtida osäkerheter. Vid ett bostadslån kommer kreditgivaren och kredittagaren behöva resonera kring framtida osäkerhet som medföljer skuldsättningen. En ökad skuldsättning i förhållande till disponibel inkomst för varje enskild låntagare skulle innebära en ökad risk för bankens stabilitet.