Since the financial crisis of 2007, the global financial market has been characterized by instability. At the same time the banks? lending rates and its link to the reporänta have been in the spotlight in various debates in the media. The government with Anders Borg leading the charge has criticized the banks for not lowering their lending rates when the reporänta has been lowered. The banks defend themselves by saying that the reporänta does not have a direct link to their lending rates anymore.

En studie av hur revisorerna granska den miljöinformation som företag med tillstands- och/eller anmälningspliktiga verksamheter, enligt lag är förordnade att redovisa i förvaltningsberättelsen samt om man utifran denna granskningen kan säga nagot om hur informationens tillförlitlighet berörs..

Bakgrund: Rottne industri a?r ett fo?retag som tillverkar skogsmaskiner, na?rmare besta?mt sko?rdare och skotare. En viktig del av fo?retagets strategi i dagsla?get grundar pa? att bedriva en genero?s reservdelsverksamhet ut mot kunder. Reservdelsverksamheten har vuxit och blivit en konkurrensfo?rdel fo?r Rottne industri.

Denna uppsats undersöker om och i så fall hur affärsrisken påverkar företagens kapitalstruktur. Vi har använt oss av två årtal med olika räntenivåer, 1995 och 2005. Vi kunde genom en multipel regressionsanlalys säkerställa att det existerar ett samband, och även att det finns skillnad mellan åren vad gäller korrelationen i sambandet..

During the last couple of years many sectors and markets have had an increase in the competitive situation, this has meant that being cost effective have become more essential if organizations want to stay in business and be competitive. Thus, one crucial issue has become how to utilize the resources already available within the organization. Organizations can thoroughly plan and control personnel resources in order to become more efficient. But to become more cost effective also means taking into consideration several key figures, productivity being one of the more important figures.Onninen, a wholesaler which has one of its two central warehouses in Örebro has experienced this issue, i.e. an increase in competitive situation in their market.

Detta examensarbete har syftat till att utveckla ett verktyg för att utvärdera en IT-avdelnings möjligheter till effektivisering genom att implementera Lean på IT Service Management. Verktyget har utvecklats i samarbete med Tina Eriksson på uppdrag av management och IT-management konsultbolaget Connecta AB. Connecta AB har som syfte att använda verktyget för framtida affärer. För att verktyget ska vara användbart och uppfylla Connectas krav så har fyra mål satts upp. Verktyget ska vara trovärdigt, resurseffektivt, användarvänligt samt underlätta för fortsatt arbete och implementering av Lean på IT Service Management.

Teorigenomgång som mynnar ut i tolv parametrar som karaktäriserar en innovativ organisation, samt en teoretisk modell, Innovation Value Chain (IVC) som beskriver den innovativa processen. Åtta fallstudier utav tillverkande svenska företag analyseras med hjälp av IVC modellen..

The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.

The purpose of this study has been to investigate the virtual world that people are part of on online dating sites. To do this we have investigated two different research questions, which are the following: What functions do the online dating sites provide? Why and how are the online dating sites being used by their members? In order to gather information about these matters, we have used a qualitative method consisting of participating observation, scrutinizing and single person interviews. Our results indicate that people have different goals with their usage of online dating sites; some are looking for love, a long-term relationship while others are looking for sexual contact. There are many different online dating sites to choose from depending on the users? objective.

En karltäggning över orsaker till aversion mot förvärv, målföretagens utseende samt dess möjligheter till försvar mot fientliga förvärvare..

This security study attempts to explain the dynamics of international conflict management of an intrastate conflict, through a combination of three theoretical frameworks. The conflict in Syria is shown to be managed mainly through strategies using coercive diplomacy, and some main contributions within the research field relating to strategies of coercion are used for guidance, to important factors which could affect coercive international conflict management, as well as to additional theories which could enhance the study?s explanatory power through a combined theoretical framework. The two added theoretical frameworks are Power Balancing and a Multidimensional concept of Power. With the aid of analytical tools derived from this combined framework the conflict management is analysed within both a multilateral and unilateral setting, offering some explanation as to why international conflict management (practiced by UNSC multilaterally and USA unilaterally) has shown so little progress in regard to the conflict, as well as why one significant, though limited, result could be achieved regarding the destruction of the Syrian regime?s chemical weapons arsenal..

Denna rapport handlar om implementering samt användning av den kundorienteradeaffärsstrategin Customer Relationship Management, CRM. Enligt statisk från Gartner,misslyckas företag med två av tre och orsaken är att det är få som har kunskap om vad CRMegentligen är och hur det bör implementeras, då informationen som har samlats in ofta varitöverflödig och det har därmed varit svårt att kunna förutse kundernas behov. Syftet meduppsatsen är därför att ta reda på hur långt de medverkande företagen inom Sverige harkommit i deras implementering gällande Customer Relationship Management och i hur storutsträckning företagen tillämpar kriterierna i teorin för en bra kundrelation. Resultaten skaligga till grund för möjligheter att utveckla företagens kundrelationer. Med hjälp av enenkätundersökning har empiriskt material samlats in och sammanställt med den teoretiskareferensramen.

Vårt uppsats undersöker hur en betalning kopplad till viral marknadsföring skulle påverka ungdomars attityd gentemot en sådan kampanj. Vi har utgått ifrån en kvalitativ metod iform av fokusgrupper och semistrukturerade intervjuer. Den största fokusen ligger på fokusgrupperna..

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

ABSTRACTBackground: The incidence of type 2 diabetes is increasing worldwide. Early intervention in form of medication, advice on self-management and lifestyle changes is necessary to avoid complications. Few Swedish studies are made on the diabetes nurse?s views on promotion of self- management.Purpose: To examine the diabetes specialist nurse?s experience of promoting self-management to patients with type 2 diabetes in primary care.  Method: A qualitative explorative study where eight diabetes nurses were interviewed. The interview guide consisted of semistructed questions concerning the promotion of self-management.Results: The diabetes nurse?s role in promoting patient self-management is significant, if resources are available in the form of adequate time for the patient and good team work.