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.

This study explores whether environmental, social and governance (ESG) issues affect the monetary value of a company.The samples used in this study have been taken from the Johannesburg Stock Exchange (JSE) in South Africa. Since 2010, JSE have been categorizing companies using the King Code III criteria to establish a Socially Responsible Investment index (SRI index). Companies that fulfill the required number of criteria are classified as 'best performers' using the SRI index.  In this study the monetary value of a random sample of 'best performers' has been compared to the monetary value of a random sample of companies without an SRI index evaluation.This study found that companies without a SRI index have a higher unique risk, which means a lower stock price with a higher dividend yield. Companies with an SRI index evaluation have a lower unique risk, which means a higher stock price and lower dividend yield. In conclusion, this study shows that SRI adjusted companies have an enhanced monetary value in comparison to non- SRI adjusted companies..

From a historical perspective, Sweden is a classic example of a social democratic state in view ofits early development of labor movements, democracy and focus on the welfare state. Today, as amember state of the EU, Sweden has however come to be influenced by America?s neoliberalpolities, where companies need to deliver more and better products/services while the consumerawareness and sensitivity has increased about company?s way to invest. Research shows thatScandinavian companies, primarily in Denmark and Sweden, has a leading position when it comesto responsible corporate behavior which has been the reason to our choice of studying howSwedish companies do to achieve success in CSR. To carry out this study, we have usedqualitative analysis, using semi-structures to interview companies in different industry sectors.

The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email. The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents. In our conclusion we have reached the three following conclusions for why one should start a “bridge building” enterprise in between qualified Chinese human capital and Swedish structure capital: 1. To fill future shortage of qualified human capital in Sweden. 2.

De flesta politiska riktlinjer har idag en hållbar samhällsutveckling som övergripande och gemensam nationell ambition. Det innebär att uppsatta mål för ekologisk, ekonomisk och social hållbarhet ska nås i samverkan mellan aktörer från olika sektorer och på olika beslutsnivåer. Att förstå vad det innebär på lokal och regional nivå, och hur man kan nå de målen, är inte så enkelt. Syftet med denna studie är att skapa ett underlag som kan användas i arbetet med hållbar landsbygdsutveckling, inom den informella regionen Bergslagen i Sverige. Hinder och möjligheter för hållbar landsbygdsutveckling har analyserats genom att arrangera fokusgruppdiskussioner med olika intressegrupper i samhället.

Given the turbulent situation in the Swedish media industry few researchers have turned towards the view of the situation from the perspective of the journalist who is in many ways under pressure. This study therefore aims to take this perspective by combining recent research in the media field with proven theories in the field of motivation. Through deep interviews with eight journalists active in the general news reporting area, the most important factors in terms of their motivation have been suggested and analyzed. There is a distinction between different types of motivation including intrinsic and extrinsic aspects. The intrinsic factors include investigational journalism and the social part of doing research.

In industries today the demand for reading the state of industrial equipment and thus prevent machine breakdown, is increasing. The company HMS Industrial Networks AB has a product on the market, Netbiter EC350 that is used to read sensors and thus find out the condition of industrial equipment. By reporting scanned data to users through a cloud service, users can keep track of their equipment. When developing Netbiter EC350 a slot was made for a Bluetooth module to offer clients a wireless reading in future developments. In this project a prototype was made to show how this Bluetooth communication can be implemented. The goal of the project was to create a Bluetooth communication between a Bluetooth sensor and Netbiter EC350. A user interface was made to allow the user to read sensor values. The result of the project shows how a Bluetooth communication can be implemented to read sensors wireless and therefore it fulfills its purpose and goal.

Denna studie unders?ker den upplevda tryggheten hos kvinnor vid Fr?lunda Torgs sp?rvagnsh?llplats i G?teborg och identifierar en rad olika faktorer i den fysiska milj?n som p?verkar deras upplevelse. Med en feministiskt geografisk infallsvinkel och teoretiska ramar som inkluderar Broken Window-teorin, CPTED syftar studien till att bidra till en ?kad f?rst?else f?r hur Fr?lunda Torgs sp?rvagnsh?llplats uppfattas och kan utformas fr?n kvinnornas perspektiv. Genom semistrukturerade intervjuer, analyserar studien kvinnors upplevelser av trygghet och otrygghet vid sp?rvagnsh?llplatsen Fr?lunda Torg.

The report assesses the typical questions regarding Corporate Social Responsibility within the automotive industry. An attempt as to whether Corporate Social Responsibility has an impact on growth companies is demonstrated. Volkswagen Group is within the required analytical criteria, which are to be studied. Also, the fact that they recently launched ?Strategy 2018? makes it even more interesting to immerse into.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

A growing number of companies realise that to achieve their environmental goals and satisfy stakeholder expectations, they need to look beyond their own facilities and to involve their suppliers in environmental initiatives. A life cycle approach means that the production system should be optimised as whole, across national boarders and individual organisations taking part all the way from extraction to disposal. This study is a Life Cycle Inventory of resources used when producing a piece of cotton garment and the method is based on the standardisation series of ISO 14040-43. The area of study, Tamil Nadu the most southern state of India, accounts for more than 90% of India?s knitwear exports to Western Europe.

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

Kartläggningen var från början en del av ett uppdrag från regeringen till länsstyrelsen. Uppdraget innebar att Länsstyrelserna på regional nivå ska ansvara för kompetensstöd när det gäller våldsutsatta kvinnor, barn som har bevittnat våld och våldsutövare, däribland hedersrelaterat våld. Det fastställdes att länsstyrelserna ska lämna in en samlad redovisning av insatserna som vidtagits i varje län. En samlad bild av länet ska kunna redovisas september 2012. Syftet med denna undersökning var att se över vilken kunskap och vilket stöd verksamheter och ideella organisationer erbjuder personer som utsätts för hedersrelaterat våld och förtryck.

Att köpa ekologiskt är ingen ny företeelse, men i takt med att både e-handel och efterfrågan på ekologiska varor konstant ökar så behövs det stöd för designers för att kunna möta dessa utmaningar. För att kunna designa e-handelswebbsidor med ekologiska valmöjligheter krävs förståelse för användaren och dess behov. Genomatt kartlägga målinriktade beteenden går det att påvisa när en användare är mottaglig för ett ekologiskt val på en e-handelswebbsida. En mental modell byggs utifrån användares målinriktade beteende och denna kan användas som stöd av designers för att förstå när en användare är mer mottaglig för ekologiska val på en e-handelswebbsida. Denna studie resulterar i en identifiering och kartläggning över när en användare är mer öppen för ekologiska val..

Syftet med detta arbete är att studera ur olika synvinklar vad som gör en plats attraktiv och tillgänglig. Arbetet utgår från en fallstudie av det planerade kajstråket Borgmästarebryggan i Karlskrona. Genom analyser av resultaten från inventeringar, observationsstudier, intervjuer, dokumentsanalyser och beprövad praktik undersöks de bakomliggande faktorerna till Borgmästarebryggan, planens överensstämmelse med kommunens mål för att skapa en attraktiv och tillgänglig plats. Därefter kommer en kritisk läsning av planförslaget att utföras med grund i forskning och teorier om attraktivitet och tillgänglighet. Borgmästarebryggans tänkta utformning skapar många goda förutsättningar för att bli en attraktiv och tillgänglig plats för allmänheten.