Starting in January 2007, capital adequacy of internationally active banks will be regulated by the new Basel Capital Accord, International Convergence of Capital Measurement and Capital Standards ? a revised framework, [Basel II]. The framework introduces for the first time minimum capital requirements for Operational risk and encourages market discipline of capital adequacy by initiating requirements for public disclosure of quantitative and qualitative information on Operational risk exposure. This thesis examines the nature, definition, management and public disclosure of Operational risk in Scandinavian banks based on regulations and recommendations presented in Basel II. We find that the models currently available for addition of Operational risk to the capital requirement do not reflect actual Operational risk exposure of banks.

The purpose of our essay is to investigate and compare the general and Operational risk management in the private and public sector. As an introduction to the subject we describe the differences and similarities between the two sectors. Our survey is based on the term risk, the definitions of risk management, its development and finally the process of risk management. Since our survey is focusing on Operational risks we also describe the operational process and the specific Operational risks.The method we used to investigate the subject is a quantitative method. A survey was sent to 100 companies in Sweden, of which 50 were private companies and 50 were public companies.

Background: As companies are operating in more globally and complex environments, the need for risk control is accelerating. In an ever-changing environment, companies cannot merely focus on traditional risks, which include financial and insurable risks. To maintain competitiveness, companies need to extend their risk management to include all risks, traditional as well as operational and strategic risks. Purpose: The purpose is to describe and position risk management for Telecom operators, in comparison with the risk management literature, with regards to structure, processes, learning process, visions and benefits. In addition, our aim is to link risk management perspectives with the different strategies for knowledge management.

Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks.

C-uppsats som avhandlar de centrala begreppen i Guidelines for Operational Planning(GOP) (Centre of Gravity, Decisive Points, Direct and Indirect Approach, Culmination,Manoeuvre, Temp, Operational pause och Lines of operation) granskat i ett historisktperspektiv.Uppsatsen försöker verifiera hypotesen att Guidelines for operational planning (GOP)centrala begrepp fungerar och är applicerbara på alla operationer. Ett belägg för detta är attman kan identifiera begreppen i en historisk operation.Tyska väpnade styrkor från Wehrmacht, Kriegsmarine och Luftwaffe genomförde ett anfallöver havet och i luften mot Norge den 9 april 1940. Operationen var av tyskarna döpt tilloperation Weserübung-nord och var mycket vågad. I uppsatsen kommer denna operation attvara det historiska perspektivet.

The aim of this thesis is to study Stadshuskällaren?s operational processe flow and identify their operational characteristics. The uniqueness of Stadshuskällaren is that they are breaking the law of trade-offs regarding volume/variety, much like Toyota managed to do ? which spawned the entire field of research of the ?Lean Philosophy?. In the thesis the characteristics we identify through analysis, which enables Stadshuskällaren to break the trade-off, are compared with the principles of Lean service theory, which ultimately stem from Toyota.

The war between Georgia and Russia awakened the world pretty brutally when a small country like Georgia tried to restore order in South Ossetia. The war between the two countries took place over five days in August 2008. This paper discusses the Russian operational art and its development after the war. The starting point is to test the traditional and classic Russian theory of operational art. The aim is to describe and discuss the Russian operational experience and any developments and trends in the Russian Federation's armed forces. The purpose of describing the theory behind the operational art is to create an independent analysis model. The essay?s analysis is based entirely from qualitative research with the collection of qualitative data in the form of texts and documents with a holistic perspective. Initially, the theory chapter is created from an inductive approach to identify, define and describe the operational concept and principles, creating a theoretical model of explanation. The developed analytical model is based on the Russian theory of operational art and takes off from a deductive approach to the collected empirical data. The results of the performed analysis results are interpreted and the product of this presented in the operational conclusions. Russia had a strategic ability to win the war by means of strategic resources related to tempo, simplicity and shock effect on the Georgian troops. Russia carries out a variety of reforms and the outcome of the war demonstrates the importance of Russia having a strategic capacity to make use of one in the type of conflict that Georgia represents. This success shows that the strategic capabilities are initially a success factor, while the deficiencies in the operational and tactical levels cannot be accepted in the long run, but must be developed.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

In recent years, several scandals have been revealed where public employees been involved. Some researchers argue, moreover, that the NPM's rampage has led to an increase in the risk of corruption in public administration. The Regulation on Internal Control shall, according to the government, lead to adequate protection against corruption by analyzing and managing risks. However, Riksrevisionen have criticized the authorities' protection against corruption to be too unstructured and unsystematic. In addition, they questioned whether the regulation really has significance in the work against corruption.

The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

The purpose of this paper is to investigate in which aspects the public library is affected by its local community. This is re-searched by means of an exemplified case study of a Swedish public library in which we analyze governing documents and the library website with respect to environmental scanning and mar-keting of library services.The research questions are: How are the local community?s demands on the public li-brary being described in the governing document? How is the public library?s response to the demands of the local community being described in the operational plan? How are the demands of the local community, as shown in the governing document and the operational plan, re-flected in the marketing of library services on the library website?Our conclusions are that:The demands of the local community are described in a general fashion in the governing document, but there is a lack of concrete political guidelines.The public library's response to the demands of the local commu-nity is described to some length in the operational plan, but not with respect to economical factors.The demands of the local community are reflected to some length in the marketing of library services on the library website. Many of the overall themes that we identify in the governing document and the operational plan can be found in the marketing directed towards important target groups..

Operationell risk inom banksektorn är ett område under utveckling. Utredningen har behandlat ett ramverk för hantering av operationell risk kallat A Systemic Approach Framework for Operational risk (SAFOR). Syftet har varit att konkretisera detta ramverk och inom detta utvärdera en metod kallad Damage Evaluation and Effective Prevention (DEEP-metoden) i kombination med ett datoriserat beslutsverktyg benämnt DecideIT. SAFOR hanterar operationell risk som är nära kopplat till företagets processer, personer och system. Dess utformning grundar sig i general system theory, en holistisk verksamhetssyn som minskar risken för överlappning mellan olika riskhanteringsområden.

This thesis examines the approach for implementing strategy that has been applied by the study object, Svenska Spel. The specific approach originates from the theories of Elliot Jaques, whose key proposal is that individuals have different capability of carrying out tasks over different time-spans. The main purpose of the study is to analyze how the approach has influenced the management control systems in use, in order to ensure that the strategy is successfully implemented on corporate as well as operational level. Twenty in debt interviews conducted with employees, representing a vertical cross section throughout the organization, are the main source of the study?s empirical foundation.

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.

The market risk premium is one of the most important parameters in finance. Its value and the ways to calculate a risk premium for the market is a widely debated subject. This thesis examines numerous ways of calculating a risk premium for the Swedish market with regard to how good an estimation they make of a real risk premium. Estimations based on historical periods ranging from 20 to 85 years is calculated as well as a premium based on forward-looking estimates. The real risk premium is solved out for a selection of companies and an index with the help of CAPM.