AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The purpose of this legal dogmatic Bachelor Thesis is to define the legal definition of ?a rescue service? and illustrate the division of responsibilities between national authorities and the municipalities with regards to the execution of emergency response operations.?A rescue service? means the emergency response actions that national and municipal authorities are legally obliged to provide to prevent or minimise injury to people and damage to property or the environment when emergencies occur or seem imminent. In the following cases a national authority is responsible for providing the requisite rescue service:1. Search and rescue (air) ? the Swedish Civil Aviation Authority is the responsible authority;2.

Banker är mer sårbara än vanliga företag då banker är nära sammankopplade med varandra. Att skapa finansiell stabilitet finns i statens, bankernas och allmänhetens intresse. Det finansiella systemet är komplext vilket innebär att många aktörer interagerar med varandra på många olika sätt. Problem i en bank kan lätt spridas till andra banker och en förtroendekris kan leda till att finansiärer tar tillbaka sina insättningar. Att finansieringen hos en bank stryps är ett av de största hoten mot ett fungerande betalningsväsende.Baselreglerna är ett internationellt regelverk för tillsyn av banker med det främsta syftet att uppnå finansiell stablitet.

There are over 100 banks in Sweden. Yet, most people tend to choose one of the top four banks and stay with them. Times are changing, however, and the growth of online-based self service solutions has increased the importance of attracting and retaining customers at an early age. SEB and Swedbank have addressed this issue by introducing bank bundles. Since most banks offer similar services, the packaging and framing of the bundles have become increasingly important.

Vårt syfte med denna forskning är att undersöka om det har funnits någon skillnad på Skolverkets syfte med det nationella provet i matematik och vad lärarna tycker är syftet. Vårt arbete är baserat på kvalitativa intervjuer med två matematiklärare på högstadiet och med en djupare undersökning av den forskning som finns att tillgå samt publikationer som Skolverket har tagit fram. Vi har även tittat på hur styrdokumenten ser ut och hur betygskriterierna är skrivna. Studien visar att syftet med det nationella provet enligt Skolverket inte alltid överensstämmer med läraren. Läraren tillskriver syften som inte Skolverket nämner..

Title: Diversities of diversity - fluctuating talk, meaning and practice of diversitySeminar date: 06.02.08 Course: Masters thesis in Business Administration, Programme for Managing People, Knowledge and Change, 15 University Credit Points (15 ECTS). Authors: Björt Ólafsdóttir & Clarissa Sia Choon YenAdvisors: Mats Alvesson & Susanne LundholmFive key words: Diversity, Discourses, Hypocrisy, Comparison, National contextPurpose: To identify and compare discourses around diversity within two companies operating in two distinct national contexts. One originated from and still situated in Iceland, while the other is a subsidiary for Asia-Pacific market in Singapore with American values from its headquarters in United States. We wish to explore what are the meanings and implications of diversity for the employees of each company, how their discourses on diversity reflect hypocrisy in the organizations and if and how national context has an impact on discourse on diversity.Methodology: Interviews were conducted, transcribed and codified. Comparison and evaluation of the different discourses were examined around diversity and in the talk of interviewees within the two companies.

For organizations that handle sensitive information, IT governance and information security are necessities in order to maintain credibility and to conduct its business efficiently. There are several known processes to increase security governance ? which is a fusion of information security and IT governance.This master thesis examines if organizations use recognized processes and if it in that case would lead to higher security. The study is qualitative and conducted in the financial sector and based on Best Practice frameworks of the security governance in Swedish banks. Data collection was done through interviews and surveys that were triangulated to get a gathered picture of the quality of the security governance activities.

The Swedish political organization is subject for the investigation of this thesis, with regard to the realization of universal human rights. There is a discrepancy between the Swedish state's international undertakings in legally binding treaties and theactualization of human rights by local authorities. The local authorities are ruled by a complex function of both national and local government. Of interest here, is the effect that these, and other organizational aspects, between the national and the local, have for the realization of human rights in local authorities. Also, the discrepancy between the national and the local is attempted to be understood.

The National Libraries task to save and preserve the national cultural heritage has turned to a new challenge in a digital world. The preservation of born-digital material for future use requires not only saving the digital object itself but also information about the object, preservation metadata. This is a relatively new issue and the library community has very little experience in this area. It has become evident that international cooperation is necessary to solve the task and that the development of international standards is of fundamental significance. This thesis investigates what has been done to meet the problems with the fast obsolescence of digital material with the focus on metadata.

Efter avregleringen av den svenska kreditmarknaden och bankkrisen ökade antalet banker i Sverige avsevärt med en ökad konkurrens som följd. Den hårdare konkurrensen resulterade i minskade marginaler på traditionella bankprodukter som lönekonto och lån. Flertalet banker har som ett resultat av de minskade marginalerna flyttat fokus från de traditionella produkterna till försäljning av nya och mer lönsamma produkter samt tjänster. Detta nya försäljningsfokus har mött stort motstånd i facktidningen Finansvärlden på grund av den stressfaktor som det medfört. Syftet med denna uppsats är att fastställa banktjänstemäns attityder till personlig försäljning, samt se samband mellan attityderna och bakgrundsfaktorerna kön, ålder, antal studieår utöver gymnasial utbildning, antal år i nuvarande bank och antal år i bankbranschen.

Tjänstesektorn är den dominerande sektorn på arbetsmarknaden i Sverige. På Ikano Bank som är vårt fallstudieföretag råder problem vid tillvaratagandet av kundsynpunkter. Detta är problematiskt eftersom kunder är bland det viktigaste för ett tjänsteföretag. Därmed lyder vår problemformulering;Hur kan ett tjänsteföretag agera vid insamlande av kundsynpunkter?Syftet med denna uppsats är att beskriva hur en process kan gå till vid insamlandet av kundsynpunkter samt vid tillvaratagandet av dessa.I denna studie har vi presenterat materialet i fyra olika kategorier för att det ska bli tydligt och lätt att följa.

Sustainability is today a current topic and companies are more or less forced to work with it even though it contradicts the historical role of companies, which is to generate a profit for shareholders. In recent years there has been a rising interest from banks to work with sustainability but research has shown a growing dissatisfaction among customers even though banks are spending a lot of money and time working with sustainability. This shows that there is an asymmetry between how the banks act and what their customers demand. The purpose of this paper is to create an understanding of how business customers perceive banks´ CSR-reports by investigating customers? interest in these reports.

Europaparlamentet och rådets direktiv 2006/43/EG syftar bland annat till en långtgående, men inte fullständig, harmonisering av de minimiregler som styr den lagstadgade revisionen inom EU. Det fjärde bolagsrättsliga direktivet 78/660/EG artikel 51 framhåller att medlemsstaterna har rätt att befria små och medelstora bolag från revision. Delbetänkande SOU 2008:32 angående revisionspliktens avskaffande offentliggjordas den 3 mars 2008. Sammanfattningsvis innehåller delbetänkandet SOU 2008:32 en rad förändringar och genom dessa förändringar kommer problematiken med bankers syn på den reviderade årsredovisningen att ställas på sin spets. Detta då utredningen föreslår att knappt fyra procent av Sveriges 280 000 aktiebolag skall fortsättningsvis omfattas av den lagstadgade revisionsplikten.

After a workshop in Kuopio held in June 2006, Interbull decided to go forward with the development of a system for beef international genetic evaluation and a three year project called Interbeef was launched in June 2007. The participating countries are so far limited to Europe and the only trait evaluated at present is adjusted weaning weight (weight at 200 days). The results from a first international genetic evaluation have been shared with the countries but are not yet official. The evaluation is based on data from purebred Charolais and Limousin. To achieve good estimates of proofs in an international context it is important that methods for data validation and model selection are implemented.