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.

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.

Towards the end of the 1960s, the credit financed purchase was well established in Sweden. The Swedish households were able to purchase goods, which had been considered unnecessary, or even luxurious, in the past. On the other hand, effective means to handle the increasing amount of debt and potential debtors were introduced; credit rating was registered, trade with insecure claims increased and if debtors could not fulfil their obligations, the creditors often used harsh or undue methods. By introducing Inkassolagen (1974:182), the legislator hoped to regulate the debt recovery process and ensure the fair treatment of debtors. The legislator also introduced liability for damages caused by a creditor in the collection process.

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.

In relation with structure transformation in farm companies with bigger animal population and pressure at the milk price, the farmers in both countries have to invest more money in the company to endure. This had conduct what more owners had seen grown requirements to invest in bigger population barns. The investment is necessary to retain stability in the economy for the companies, at that time when the profitability for small production barns decrease. This essay carries out through a case, there the activities main part are milk production. The present operation consists of 82 milk cows in long stall with a yield on 10 500 kg ECM. The idea is that the company should increase the activity to 180 cows.

The purpose of the study is to highlight the issue of student loans securitization, and assure the importance and benefits that could be realized by performing such a transaction. The methodology is a case study for The National Board of Student Aid. It is a qualitative study, mainly using interviews, literature and scientific articles. By using this information we construct a securitization transaction structure ?CSN 2006-1?, and conduct a cost/benefit analysis.

Today you can pay in many different ways. You can for instance use cash, credit cards, internet and now even with your mobile phone. Today we can also see new types of technical payment solutions being developed, such as Near Field Communication (NFC), mobile banking or through the use of QR-codes. We have today many different payment methods; therefore it?s interesting to see which payment method people prefer the most.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in Credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

November 1, 2010 the audit requirement in Sweden for small and medium enterprises was abolished, after many years of discussion. This essay aims to examine the effects of the abolishment of the audit requirement on credit. The intention is to draw conclusions about how the possible negative effects of the abolishment of the audit requirement could be prevented.The study has been made using a qualitative method to get a clearer and broader explanation that leads to deeper understanding. It includes an interview with creditors from one of the largest banks whose position represents a large group of lenders. In addition to the lender, two auditors with years of experience have been interviewed.Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing.

Discussions started on how to handle liquidity problems crises in credit institutions and investment with the financial in 2008 as a research background. This led to the establishment of a new legislation regarding the current managing of liquidity risks which involves major changes in organizations. The changes will address the problems on how a successful implementation work could be completed and what is required of the organizations. Good communication is essential in order to have a successful changing process when everything an organization undergoes requires clear and ongoing communication.The purpose of this paper was to examine if Organization X application communications to the same extent as a deployment model shows. Organization X was the company we chose to investigate as they are one of many banks that are facing the upcoming change.Communication Concepts such as understanding, dialogue, discussion, open mindness, transparency and participation, have been key words during our work.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

Studien har handlat om att ta fram riktlinjer för hur extrahering, transformering och inladdning (ETL) av kreditbedömningsinformation bör göras när det kommer till att införa ett Data Warehouse (DW). Ett kvalitativt angreppssätt har använts med både en fallstudie och en intervjustudie, där fallstudien genomfördes med Asitis AB som är en systemleverantör förfinans- och reskontrafinansiering (factoring) för att undersöka potentiella affärsmöjligheter med ett DW med kreditbedömningsinformation. Intervjustudien användes för att samla in värdefull information från individer inom alla berörda problemområden, och användes sedan i fallstudien. Resultatet var både framgångsfaktorer och fallgropar för ETL-processen med kreditbedömningsinformation som kan fungera som stöd för organisationer med detta behov. Det har visat sig att ETL-processen för kreditbedömningsinformation utgör ett område med stor potential för affärsmöjligheter, där det krävs hög kompetens, domänkunskap, proaktivitet och juridisk kunskap vid genomförande av ETL-processen..

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.