The increase in farmland value in Swedens plain areas is a well known fact in today's Swedish agricultural. In connection with the fluctuating prices of crops and inputs, are increasing the risk exposure to agriculture. The increased value of agricultural land has in Sweden over the years been due to a high demand for land that has existed and exists in Sweden. The increasing demand is linked to a structural rationalization of Swedish agriculture, leading to fewer and larger farm units (www, privataaffärer, Carl Johan Jurss).The purpose of this study is to examine the potential risks associated with the farmland value falls or remains unchanged, according to a farm credit administrator's perspective. The idea is to get a picture of the main factors taken into account when lending and the problems with falling or stable land prices into account when lending.

Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries.Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010.Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden.Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of impairment testing.

Problem: Which factors affect customer satisfaction in a non-physical bank relation? Purpose: The purpose with this thesis is to study what creates customer satisfaction in a non-physical bank relation. We look at this by conducting a case study in which we studied the opinion of customers who uses the e-bank at FöreningsSparbanken. Method: We have used a qualitative data method through which we have received answers from our respondents, these we have interpreted to form information, which we have used in our analysis. In our empirical study we have used a case study in which we have chosen to interview both customers and co-workers to get an answer to our problem.

Purpose: The purpose of this thesis is to study the causal relationship between bank sector development and economic growth in four Nordic countries (Sweden, Finland, Denmark and Norway).Method: Our thesis is based on a quantitative method. The study consists of a compilation and analysis of key financial indicators that represent economic growth and bank sector development. A Granger causality test has been conducted on the time series in order to measure the causal link between economic growth and bank sector development.Theoretical framework: The study is based on the theory of endogenous growth and the causal relationship between bank sector development and economic growth also known as the demand following and supply leading hypothesis. Results: The results of the four countries are ambiguous. Except for Denmark, that follows the supply leading hypothesis, the remaining countries do not show a unanimous result..

During the autumn of 2007 I carried out an investigation within the bank and finance Sector. The aim of the investigation was to see how informal aspects could be understood in relation to equality within Bank AB? The main question was: Which are the obstacles and opportunities for equality within Bank AB? To answer the main question I asked the following questions to the material: Are there any gender related different within the organization? How are men and women represented within the internal magazine? Which are the conceptions related to sex/gender within the organization? The investigation is based on a survey, the internal magazine was investigated and finally interviews took place. Throughout the investigation I used organization theory in a gender perspective. With the gender organization theory I examined concepts as structures, leadership, symbolism and changes associated with equality.

Problem: Which factors affect customer satisfaction in a non-physical bank relation? Purpose: The purpose with this thesis is to study what creates customer satisfaction in a non-physical bank relation. We look at this by conducting a case study in which we studied the opinion of customers who uses the e-bank at FöreningsSparbanken. Method: We have used a qualitative data method through which we have received answers from our respondents, these we have interpreted to form information, which we have used in our analysis. In our empirical study we have used a case study in which we have chosen to interview both customers and co-workers to get an answer to our problem.

The purpose of this master's thesis is to describe and analyse the origin and development of the library of Workers´ Educational Association in the community of Oskarström. This library is special because the organisation run it much longer than usual, until 1977, and to find an answer to why, we have the following questions: Why does the library of Workers´ Educational Association start their activity in Oskarström, and how does it develop, in relation to premises, librarians, financing, the stock of books and the numbers of books out on loan? What is the reason that the library in Oskarström is municipalized as late as 1977? The methods we use are hermeneutics and evaluation of the sources. The library is founded in 1914 and become important for the workers. Important sources of income are the subventions given by the state, municipality and other associations.

Prioritisation of software requirements is a critical part of the development of software. Whichrequirements and in which order they will be developed is one of the main tasks that requirementprioritisation supports.There are different ways that a requirement prioritisation can be used, for example alone or in agroup and with different methods.The purpose of this report is to map out how you can carry out a requirement prioritisation alonewith different types of prioritisation methods and how you solve the problems that can arise whenprioritisting requirements. This is done by documenting the use of three different types of methodsthat can be execute alone. The methods are "100-dollar test", "Ranking" and "Top-tenrequirements".To be able to prioritise requirements, you need to establish which requirements you shall prioritise.The paper retrieves this information by interviewing stakeholders in the system and analysing theresult of the interviews and the execution of the requirement prioritisation.Three problems arose during that work and I present solutions on these problems. The problemswere 1) equivalent requirements when using the "100-dollar test", 2) low differentiation gradebetween the prioritised requirements in the "100-dollar test" and 3) that the requirements that wereprioritised weren't classified before the prioritisation, which leads to inaccuracies in the resultingprioritisation.The solution to the problems that the paper presents is to increase the amount of distributable unitsin the "100-dollar test" to 1000 per requirement, suggestions of classes of the requirements andthe combination of the methods "100-dollar test" and "ranking" to bypass the equivalentrequirements.The report is written in Swedish.Nyckelord: GoTRIS, requirements retrieval, requirements analysis, Viktoria Swedish ICT,requirements prioritisation, requirements, 100-dollar test, ranking, top 10 requirements..

Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive actions were introduced on the 1st of February 2007.

The International Organization for Standardization (ISO) proposes vibration standards for the evaluation for machine damage due to vibration in rotational machines, where some vibration parameters are given to measure the vibrationgrade. This work evaluates the relevance of the vibration standards in hydro plants that are proposed by the ISO, and also investigates if there are methods used in other countries could have greater importance. Through statistical analysis of collected data we got a better understanding of relation among different vibration parameters, and also the importance of correct choice of the parameters for the evaluation of vibration. We have found that the vibration standards available today in hydro plants are not reliable for the judgment of vibration?s grade.

Syftet med denna undersökning är att belysa hur kommunikationen mellan bank och kund ser ut och för att svara på detta syfte ställdes fyra forskningsfrågor upp. Dessa forskningsfrågor var: hur kommunicerar banken med kunden vid olika erbjudanden, hur vill kunden att kommunikationen med banken ska ske, hur ser kommunikationsproblemen ut mellan bank och kund och hur vill kunden att banken skall kommunicera vid ett erbjudande? För att få svar på dessa frågor undersökte vi både bankens och kundernas syn på denna kommunikation med hjälp av en fallstudie. Vår undersökning inriktade sig enbart på unga icke-akademiker..

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

This master thesis is about designing and dimensioning a boat for transport of caravan, car, trailer or ATV. Buoyancy and stability are important properties as the pontoonboat should also be able to serve as a workboat. Many of the vessels on the market today that is being used for similar purpose are stable enough, but their hull is often similar with barges and thus too slow. This work has been to construct a boat that has good stability but also has a hull that enables it to move faster, is more maneuverable and having a more attracting design than today?s barges.

Svenska banker har genomgått flera finanskriser som resulterat i olika konsekvenser, bland annat kreditförluster. Intresset för varför en del banker drabbades mer medan andra drabbades mindre påverkade valet av problemområde. Många studier har gjorts beträffande kreditbeslut vid nya krediter, dock verkade området kring kredituppföljningen, det sekundära kreditbeslutet, vara relativt outforskat. Förhoppningen var att kunna bidra med kunskap som dels kunde vara användbar för kreditgivare, genom att dra lärdom av bra exempel, och dels vara brukbar för låntagarna. En annan önskan var att ge inspiration till ytterligare studier i ett relativt outforskat område.

Problem: Hur har implementeringen av det nya regelverket Basel II påverkat en liten respektive en stor bank? Vilken metod använder en liten respektive en stor bank vid beräkning av risker enligt den första pelaren och är storleken på bank avgörande för val av metod? Vilka brister har Basel II och hur kan regelverket förbättras?Syfte: Denna studie syftar till att beskriva och analysera hur Basel II påverkat en liten respektive en stor bank, dessutom påvisa om det finns skillnader i val av metod vid beräkning av risker enligt den första pelaren. Syftet är även att belysa Basel II´s brister, samt föreslå möjliga förbättringar.Metod: Vi har valt en kvalitativ undersökningsmetodik för insamling av empirisk data. Undersökningen bestod av intervjuer med en liten respektive en stor bank, samt Finansinspektionen. Även böcker, rapporter och tidigare forskning har legat till grund för vår studie.Slutsats: Bankerna i den här studien anser att implementeringen av Basel II varit resurskrävande, både kostnads- och kompetensmässigt.