This essay aims to analyse the Markets in Financial Instruments Directive, formally called MiFID, andwhether it improves the situation of the investor, the customer, on the market for securities. MiFID isa directive from the European Union and was implemented by the member states in 2007. Besideshaving the objective to harmonise the European financial market, the directive aims to increasecompetition and efficiency among the markets in the member states.After our initial reasearch in the area we choosed to do a textual analysis and divide the content ofMiFID into three main areas: trading venues, transparency and investor protection. These areas aresubsequently analysed in relation to the investor?s situation on the market for financial securities andthe overall question at issue is whether MiFID improves the situation of the investor.

The purpose of this study was to examine the routines of performance related pay systems in two Swedish municipal upper secondary schools. A second purpose was to examine what data was included for evaluation of a co-worker?s performance and how a principal collects data. The purpose was also to examine a principal and teachers´ view of performance related pay systems and if it was possible to note an agreement. Principals have been interviewed and teachers have answered a questionnaire to fulfil the purposes of this study.The study shows that the municipality had a good routine that included individual discussions with co-workers about their salary and had fixed municipal criteria.

This is a heuristic evaluation of Umeå university library?s Online Public Access Catalog (OPAC). It makes use of four of Nielsen?s ten heuristics, flexibility and efficiency to use, match between the system and real world, visibility of system status, and aesthetic and minimalist design. The evaluation was done by having 3 evaluators inspect the interface individually, as per Nielsen?s (1990) recommendation of 3-5 evaluators.

Purpose: The purpose of this thesis is to examine whether some periods of declines in Swedish real credit can be explained by a credit crunch. Is it further possible, with these results, to do any conclusions about the banks behaviour in the on going financial crisis that has shadowed the country since 2007/2008? Method: A credit crunch is here defined as a period of supply-side restrictions on loans which doesn?t reflect the ongoing interest rates. By estimating a supply and demand function with a disequilibrium model the excess demand- and supply for credit due to different periods can be calculated. Conclusion: A credit crunch has been present during a period after the banking crisis of early 1990?s.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The interest for venture capital within the financial sector in Sweden has, according to earlier studies, been seen as a growing occurrence. Especially for what is known as informal venture capital. In modern times, private investors who engage themselves in small, unlisted companies, providing informal venture capital are to be known as business angels. They close equity gaps on the financial market by contribute financial capital to start-ups and are therefore an important participant on today?s market.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

This Bachelor's thesis in Environmental Science studies the quality of an index of performance measurement of Swedish municipalities' sustainability governance offered by the environmental magazine Miljöaktuellt. Executed for six consecutive years, this evaluation is arguably the most comprehensive and widely spread local sustainability assessment in Sweden. Contextualizing this quantitative measurement tool in the paradigm of New Public Management, the research questions posed are: 'to what extent does the index employed by Miljöaktuellt correspond to the requirements of a set of quality criteria for sustainability assessment?' and 'is the index appropriate as a measure of, or a goal for, Swedish municipalities' internal sustainability efforts?' Through the perspective of evaluation theory, Miljöaktuellt's index is seen as a performance evaluation, thus categorizing this study as a meta-evaluation. Through a qualitative thematic approach, the index is analyzed using the 8 BellagioSTAMP-principles that were developed as tools for assessing quality of sustainability assessments as themes for the analysis.

Introduction and background: The 1990s crisis and the global financial crisis year 2008 shows the same indications that the property market was affected negative. The Swedish Property companies had a difficult time on the market when the crisis led to decreased property trade and financing problems for the Property companies. The Swedish property companies became less attractive on the market and contributed to a drop in prices on investment property.Purpose: The purpose of this essay is to examine if there is any relation between the Swedish Property companies impairments on their investment property and the global financial crisis year 2008.Method: The essay is based on a quantitative study where we examined Swedish Property companies? annual reports. We answered our questions and our purpose from the empirical data that we collected from the annual reports.Conclusions: The study resulted in that we found a correlation between the Swedish Property companies? impairments on their investment properties and the global financial crisis year 2008.

This study aims to illustrate the Leader approach and analyze the work of collaboration development within Leader. The idea has also been to describe some of the difficulties that might be encountered in this type of development work. By highlighting the strengths and weaknesses of this approach we hope to enhance the chance that future work in similar projects can be implemented more easily. Leader is a tool and methodology used in the European Union (EU) for work on sustainable rural development and it has been used since 1991. The purpose of Leader is that by supporting rural projects they will gain social capital and development in the rural communities.

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

Organisations and projects use CSCW/Groupware systems for collaboration purposes. These systems and applications are in many cases using a non-transparent GUI, witch is also hard to learn. This paper present a novel system that aims towards being transparent and easy to use. This system, called CollMX, will be evaluated and different ideas for future development will be presented.  The evaluation and ideas are generated by an empiric evaluation and research in different areas related to CSCW. The research does not only focus on the area of CSCW, but also extends towards the Web 2.0 and ideas about awareness..

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

Intense competition among companies and luck or unavailability of certain resources in country of company?s origin force last to cross the borders, and start to hunt for new markets and cheaper inputs. However, by investing abroad the company is not only facing and dealing with cultural differences and new regulatory framework, but also becomes dependent on decisions and actions of different and to large extend unknown government. Moreover, the majority of the investments? flows are directed to developing countries, where power and capabilities of state authorities are considered to be more extensive than in countries of developed economies.

Goal: To describe which evaluation method is used by Swedish retailers to assess a potential retail location and to describe to what extent the retail brand effects this strategic decision. Design: Analysis of ten interviews with companies within five retail sectors in Sweden. Main study: Indication of what methods are used to evaluate a location and how a company's retail brand affects the decision. Results: Retailers use a mix of theoretical methods to evaluate the location attributes and possible profit. Most common among mixtures was an application of the analog method, residual method or the checklist method in combination with a financial assessment.