Account receivables tie up large amounts of capital in. Various reports show that the actual time for customer to pay their invoices is getting longer. This is a problem both from a society and a business economic perspective. The purpose of the essay is to find out if Swedish companies have longer credit days than normal contractual terms of payment and if so, can the business cycle or the geographical distribution of sales have an impact and does it make a difference if the companies have an active monitoring of the actual customer credit days. To answer this, we studied 12 listed companies in four different sectors between the years 2000-2008. In the analysis, we reason about the results of the study and how the various factors may have influenced the outcome.

The title of this thesis is ?The preconditions of the acquisition guarantee- hard to design working political reforms?. The acquisition guarantee (förvärvsgaranti) is a form of credit guarantee issued by the Swedish government to credit institutes that give out housing loans to debtors with poor credit history. The reform hasn´t been used in any substantial extent.The purpose of the study is to investigate whether you could identify any problems with the preconditions that the governmental agency BKN was given to implement the acquisition guarantee, and if so describe which these problems are.Two questions are answered:1.      What preconditions for a working implementation of the guarantee, in the form of rules, objectives and directives was offered by the government in their steering of BKN?2.      How did the structural preconditions for a working implementation of the guarantee look like?By doing a text analysis of central documents I find that the lack of outcome could to some extent be related to weaknesses in how the reform was formulated.

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

Through certain exceptions in the Swedish regulation on credit agreements for consumers, a new form of instrument for credits has arisen on the national market. The instrument, which is most commonly known as easy credits and was first seen on the Swedish market for consumer credits in 2006, has developed to become part of a vast problem with excessive debt incursion. In order to counteract this development and to harmonise the internal market within the EU, directive 2008/48 EC on credit agreements for consumers was introduced in 2008. In Sweden, the implementation of the directive has led to a proposition for a new regulation on credit agreements for consumers (SFS 2009/10:242 Ny konsumentkreditlag) coming into effect on the 1 January 2011. The proposition puts up stricter rules on creditors granting consumer credits in their course of business, and revokes the former exemption on information and practices preliminary to the conclusion of the credit agreement for minor credits.

The purpose of this thesis is to analyze the construction of consensus in commune-collaborations. By a review of written material combined with elite interviews we have been able to follow the decision-making and the forming of consensus, in a commune-collaboration called NOSAM, in which they have decided to use consensus as a decision method. The thesis is based on a case study and we have decided to follow a specific issue that has been discussed for some time.We have created an instrument based on the ideal of deliberative democracy, through which we have been able to examine whether the decision-making in NOSAM can be described as a deliberative process or if consensus is formed by other incentives.The study shows that the decision-making in NOSAM cannot be described as a deliberative process, although there are some elements of deliberation. Consensus is formed in a proposition drawn up by the officials for the commune-representatives to agree on. Afterwards, the decision has to be brought up in each commune before reaching a final decision in NOSAM.Our opinion is that having consensus as the decision method leads to difficulties when deciding on bigger issues..

Throughout the years more and more charitable organisations have appeared and the competition between them has increased. This has forced the charities to use more marketing strategies in their work in order to strengthen their competitiveness. Research in philanthropy in terms of economy and marketing has been neglected in Sweden and the research that is done today is mainly focused on why individuals donate to charity. A donation, according to the writers of this thesis, has been seen as an economical activity and can therefore be explained and understood through economical models and theories. This thesis aims to see how a contributor to charity makes the decision to donate money, consequently see how the donation decision process actually works from a theoretical model of a buying decision process from marketing literature. The purpose of this thesis is therefore to from a buying decision process concerning products describe the donation decision process for contributors to charity. By achieving this purpose the writers aim to compare if a donation decision process go through certain steps similar to a buying decision process.

SammanfattningVi har undersökt hur kreditprocessen påverkas ur kredithandläggarens perspektiv, av att det kreditsökande småföretaget använder sig av en extern rådgivare eftersom tidigare forskning tyder på att det blivit svårare för dessa företag ett erhålla finansiering från banker. Ändringen i förmånsrättslagen 2004 är en bidragande faktor till småföretagens prekära situation eftersom det försämrade bankens utdelning vid en eventuell företagskonkurs. När en småföretagares kunskaper inte räcker till, kan en extern rådgivare konsulteras för vägledning i kreditprocessen. Vårt syfte med uppsatsen var att beskriva kredithandläggarnas uppfattning om den externa rådgivarens olika funktioner i kreditprocessen samt att analysera hur kreditprocessen påverkas av att en extern rådgivare agerar i småföretagets intresse. Vi har genom en kvalitativ undersökning och studerat fyra kredithandläggare i fyra olika banker med erfarenhet av vårt ställda problem och fångat deras respektive betraktelser.

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.

The aim of this study is to examine the investment decision process for investments that arise due to strategic changes and are of strategic importance to the company. At the foundation of this study is the previous research in this area, done by King (1975) and Bower (1970), which examines the investment process on a more generic level. At the core is the investment decision process pertaining to Projekt X, an investment performed by NordiCorp. Having conducted a case study including six interviews with employees from various parts of the organization, combined with a large number of internal documents, the process regarding the investment decision was carefully illuminated. The results show that in many regards, this process follows the more generic investment process.

Nedgångar i världsekonomin med påföljande likviditetsproblem hos företag har medfört negativa konsekvenser för banker, vilket skapade behov av effektiv kreditriskhantering. För att förhindra stora kreditförluster försöker banker ständigt minimera sina risker vid kreditgivning genom att identifiera fallgropar.Syftet är att undersöka vilka faktorer som bidrar till kreditförluster och belysa hur Nordea kan minimera risker vid kreditgivning utifrån dessa faktorer.Datainsamling skedde via granskning av litteratur och en fallstudie. Studieobjektet var affärsbanken Nordea där det genomfördes flera intervjuer med kreditansvariga på en regional nivå. För att ta reda på utvecklingen av kreditvolym inom Sverige sammanställdes data utifrån kreditgivningsstatistik från Nordea Hypotek AB.Enligt teorin är kreditförluster beroende av direkta och indirekta faktorer. Medan de direkta faktorerna kan påverkas av en kreditanalytiker ligger de indirekta faktorer utanför dennes inflytande.

The purpose of this paper has been to follow how a decision made has developed within anorganization. We have intended to find underlying causes for the development in order to contribute to the understanding of the lifecycle of decisions.The decision we have chosen is Gröna Skolgårdar (Green School Yards) within the city of Västerås. This project has aimed to make the school yards in Västerås more green, more beautiful and more useful for teaching.We have used Grounded Theory Method as our foundation, complemented with decisionmaking theory.The work with this paper has led to the conclusion that Gröna Skolgårdar changed over time, and did not turn out as first intended. This has had several couses such as how resources wasdistributed, political changes, and different views of the project.We have learned that over time a decision can take unexpected paths, and we have contributed with an example of how this can happen..

Many organizations utilize decision support systems in order to handle different tasks and tosupport the decision-making process. Decision support system is a broad term used to referto several different types of systems. These types of systems can handle a wide range ofoperations within the organization. Consequently this will have an impact on differentoperations within the organization. The main aim of this study was to create a betterunderstanding regarding the impact of decision support systems on the various operationswithin the City Council's procurement units which in turn will increase effectiveness.

Background: Previous studies have shown that intuition occurs in decision making in small enterprises. However, these studies have not illuminated which decision attributes leads to intuitive decision making.Purpose:The purpose with this study is to contribute with an increased understanding of which decision attributes leads managers in small enterprises to use intuition in decision making and why these decisions attributes have an impact on the role of intuition. The follow-ing research question will be answered in our study: Which decision attributes leads to intui-tive decision making in small enterprises, and why?Method: To answer the research question we have conducted semi structural interviews with managers in small enterprises to achieve a deeper understanding of the role of intuition. We have also used a method called Visual Card Sorting as a complement to the semi structural interviews.Result/conclusion: The result of our study indicates that the relevance and the uncertainty of a decision have the greatest significance in the use of intuition in decision making in small enterprises.

Background: Previous studies have shown that intuition occurs in decision making in small enterprises. However, these studies have not illuminated which decision attributes leads to intuitive decision making.Purpose:The purpose with this study is to contribute with an increased understanding of which decision attributes leads managers in small enterprises to use intuition in decision making and why these decisions attributes have an impact on the role of intuition. The follow-ing research question will be answered in our study: Which decision attributes leads to intui-tive decision making in small enterprises, and why?Method: To answer the research question we have conducted semi structural interviews with managers in small enterprises to achieve a deeper understanding of the role of intuition. We have also used a method called Visual Card Sorting as a complement to the semi structural interviews.Result/conclusion: The result of our study indicates that the relevance and the uncertainty of a decision have the greatest significance in the use of intuition in decision making in small enterprises.

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.