Our purpose of this paper is to seek an understanding of which service quality factors that affects customers in their decision making progress regarding purchasing financial services such as pension products. We also seek to evaluate the different service quality factors by compare their relative strength against each other. The study aim to investigate if there are any connections between customer behavior variables such as gender, age and income in comparison to these service quality factors related to pension products.The findings aim to help a small financial institute such as our case company Plain Capital to understand how their customers experience service quality regarding pension products.In order to find empirical results we conducted a qualitative research as well a quantitative research. The qualitative research employed both a focus group interview with pension savers and an interview with our case company Plain Capital. We were able to identify the service quality factors for pension?s products with help from the focus group interview.

Logistic Culmination ? One or Two Sides of the Coin?An Observation From a Different Point of View Logistic culmination can be compared to a stretched rubber band. If combat units moves in direction away from the supplies the rubber band will gradually stretch. The rubber band will eventually burst and at that point the logistic culmination will be a fact. But if the rubber band was to be let go before bursting, it will instead be contracted.

Women ledaers and profitability, is there a correlation? Earlier research show different outcome on the correlation between women leaders and profitability. A Swedish consultant firm, Caran has a belief that more women leaders would create more financial profit, we ask us if that is the true situation. Using two different IC measurement methods we have shown the difficulties in calculate intagible resources, which methods that can/ can not be used and if women leders create financial value. We found the women leaders in Caran to add more value per dollar spent on the woman leaders than the value added per dollar spent on men leaders.

Site fidelity, the behaviour of animals to return to areas where they have been before is a common trait in many species. The Scandinavian moose is known to show fidelity to its range, but to what extent, is little known. The landscape in Sweden changes in a predictable and unpredictable way and hence gives the opportunity to test the existence of fidelity. I used the kernel Brownian bridge method to estimate the home ranges of individual moose over consecutive years and estimated the overlap at the home range level. I also used Euclidian distance to look on calving site fidelity.

The Swedish business cycle is in a strong position at the moment, leading to great results and larger profits. This strong business posture has encouraged companies to increase both their liquidity and revenue. Now there is a dilemma, what actions should or could a respectable business take on these newfound liquid assets.The purpose of this paper is to deliver a clear picture of what options there are for such companies listed on the Swedish stock-market, and how the market wants them to act. To these means we have studied the basic theories linked to this subject and reviewed the cause and effects that motivates them. We have also conducted interviews with the people representing the market through their line of business.In the theory we found several options on what companies in similar situations tend to do.

The purpose of this paper is to find out which portfolio theory one should use during a financial crisis. We will examine two different portfolio theorys, the Minimum Variance portfolio and the beta portfolio.We have chosen to study two different portfolios, and followed their development during the financial crisis with its start in 2008 and the IT bubble with its start in the middle of 2000.The data has been collected from OMX internet database making it quantitative study. The beta portfolio's objective is to follow the index and the Minumim Variance portfolio´s objective is to spread the risk by investing in stocks with low volatility. By following the two different portfolios, and compare the development to the index, we will be able to determine which theory is most suitable to use during a recession. The studyperiods we chose were both in a recession and it turned out that the most appropriate portfolio to use was the Minimum Variance portfolio because stock in this portfolio tends to be less sensitive to economic fluctuations..

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

Background and problem: The importance of banks was clearly shown during the last financial crises, when the crises that started in the banking sector spread to the rest of the world. This is one of the reasons that this thesis is focused on banks in particular, one other reason is that a lot of previous studies has chosen to exclude banks because of the fact that their balance sheet differ from non-financial companies. This thesis is a beginning in filling in the gap that exists in the knowledge of banks capital structure. Purpose: The purpose of this thesis is to prove that it is possible to explain the capital structure in banks and that differences in the capital structure of the banks in Great Britain, Sweden and the United states of America exists. Method: The fact that our study is partly a replication of two earlier studies made a deductive approach most appropriate.

I en värld där individer möts av mängder av ekonomiska begrepp och ekonomisk information dagligen har forskning visat att människor har svårt att engagera sig och ha den förståelse som krävs för att hantera sin egen privatekonomi. Begreppet ?Financial Literacy? nämns ofta som en förklaring till människors olika kunskapsnivå och förståelse. I människors yrkesmässiga roll tas denna förmåga ofta för given vara uppfylld. Denna uppsats har undersökt ekonomiska kunskaper och ekonomisk förståelse hos enskilda näringsidkare, en företagsform där privatekonomin och näringsverksamhetens ekonomi är nära sammankopplade.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital.

This study is intended to study how the social worker in financial assistance relates to the social workers exercise of its authority, regarding the Social Services Act and the Administrative Procedures Act. In concerning how the social worker treats and handles the cases of their clients, but also what significancethe organization's policies and goals have on the social worker?s role and the formation of their professional identity. To answer these questions the study chose a qualitative approach. Because the purpose of this study is to investigate the social worker?s personal beliefs about their way of conducting social work.

German regional policy has changed from a strategy of redistribution to a regional growth focused policy- strategies, which are often seen as opposites. Both policies, however, still have to relate to the constitutional objective ?to achieve equal living conditions for the country?s citizens.?This paper examines what effects a political change may have had on the interpretation of the German constitutional objective. Its aim is to examine German regional policy and its relationship to justice, using John Rawls? A Theory of Justice.

Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

The essay investigates the visual element as seen by the audience and artist to be of greatest importance to a musicalperformance. The study was conducted in the form of a field work which included doing interviews with artists, surveys of the audience and interpretive observations of live performance. The fieldwork was conducted in three different environments in which I found myself on the spot and performed the various stages included in the field work. It was done to create a surface that could be used in an essay, and through that use this material to compare and analyze my results and in the end be able to answer my questions. I started from eight different factors which all could beexperienced visually on stage.

AbstractThis essay deals with young people?s written language. It is often said that the student?s ability to write is worse today compared to earlier generations. The written language is an important condition for knowledge, therefore it is of great importance that all students, after finished secondary- and upper secondary school, have acquired an adequate language which is suitable in the public room.The fact that young people?s language is worse than earlier generations is a constantly recurrent assertion and often debated in school.