In this essay, we examine the new form of loan which is called ?SMS-loans? which is in understanding terms ? ?text message loans?. This was established in Sweden in 2006. Income-loans are fast loans taken during a short period, usually up to 30 days. Costs which are additional to the loan are interest and fees.

Services, no matter if they are established on the market or not, are often problematic since they are difficult to define for the customer. An example of such services is an real estate agent offers his or her service when it comes to all types of real estate. The purpose of the intermediation is to sell a costumers real estate to a buyer and act arbitrator between the two parties, this means that good communication is very important. To pin down what the service is all about and to know how to communicate is essential. When it comes to land and forest holding a special need of knowledge and experience is needed to be able to act professionally.

Ämnesord: Earnings management, loan loss provisions, konstaterad kreditförlust, Basel II,kapitaltäckning, bank, noterade, onoteradeBakgrund och problem: Justering av resultatposten loan loss provisions är ett vanligtförekommande verktyg för earnings management inom banksektorn. För att öka stabiliteten inombankväsendet så infördes kapitaltäckningsregleringarna Basel I år 1988 och år 2007 uppföljarenBasel II. Den senare antog en mer principbaserad roll och innebar en ökad kontroll och tillsyn avbanker. Det är därför intressant att studera huruvida Basel II har haft någon effekt på redovisningenskvalitet och därmed lett till reducerad earnings management.Syfte: Studiens övergripande syfte är att undersöka effekterna av genomförandet avkapitalregleringen Basel II på resultatposten loan loss provisions och earnings management inomdet svenska bankväsendet. Vidare studeras noterade samt onoterade banker för att utröna om detföreligger en skillnad i dess sätt att hantera loan loss provisions.Metod: För att uppnå syftet med studien så har en kvantitativ metod tillämpats.

Ämnesord: Earnings management, loan loss provisions, konstaterad kreditförlust, Basel II,kapitaltäckning, bank, noterade, onoteradeBakgrund och problem: Justering av resultatposten loan loss provisions är ett vanligtförekommande verktyg för earnings management inom banksektorn. För att öka stabiliteten inombankväsendet så infördes kapitaltäckningsregleringarna Basel I år 1988 och år 2007 uppföljarenBasel II. Den senare antog en mer principbaserad roll och innebar en ökad kontroll och tillsyn avbanker. Det är därför intressant att studera huruvida Basel II har haft någon effekt på redovisningenskvalitet och därmed lett till reducerad earnings management.Syfte: Studiens övergripande syfte är att undersöka effekterna av genomförandet avkapitalregleringen Basel II på resultatposten loan loss provisions och earnings management inomdet svenska bankväsendet. Vidare studeras noterade samt onoterade banker för att utröna om detföreligger en skillnad i dess sätt att hantera loan loss provisions.Metod: För att uppnå syftet med studien så har en kvantitativ metod tillämpats.

The question of whether financial analysts can forecast stock movements or not has been widely debated for many years. This study examines if an investor has been able to receive an excess return by following financial analysts? recommendations. We continue by studying if an investor has been able to earn a different excess return by following different types of recommendations. The study includes more than 15,000 recommendations made by 10 first tier banks and brokerages on the Swedish market during the years 2003-2007.

Ämnesord: Earnings management, loan loss provisions, konstaterad kreditförlust, Basel II,kapitaltäckning, bank, noterade, onoteradeBakgrund och problem: Justering av resultatposten loan loss provisions är ett vanligtförekommande verktyg för earnings management inom banksektorn. För att öka stabiliteten inombankväsendet så infördes kapitaltäckningsregleringarna Basel I år 1988 och år 2007 uppföljarenBasel II. Den senare antog en mer principbaserad roll och innebar en ökad kontroll och tillsyn avbanker. Det är därför intressant att studera huruvida Basel II har haft någon effekt på redovisningenskvalitet och därmed lett till reducerad earnings management.Syfte: Studiens övergripande syfte är att undersöka effekterna av genomförandet avkapitalregleringen Basel II på resultatposten loan loss provisions och earnings management inomdet svenska bankväsendet. Vidare studeras noterade samt onoterade banker för att utröna om detföreligger en skillnad i dess sätt att hantera loan loss provisions.Metod: För att uppnå syftet med studien så har en kvantitativ metod tillämpats.

Ämnesord: Earnings management, loan loss provisions, konstaterad kreditförlust, Basel II,kapitaltäckning, bank, noterade, onoteradeBakgrund och problem: Justering av resultatposten loan loss provisions är ett vanligtförekommande verktyg för earnings management inom banksektorn. För att öka stabiliteten inombankväsendet så infördes kapitaltäckningsregleringarna Basel I år 1988 och år 2007 uppföljarenBasel II. Den senare antog en mer principbaserad roll och innebar en ökad kontroll och tillsyn avbanker. Det är därför intressant att studera huruvida Basel II har haft någon effekt på redovisningenskvalitet och därmed lett till reducerad earnings management.Syfte: Studiens övergripande syfte är att undersöka effekterna av genomförandet avkapitalregleringen Basel II på resultatposten loan loss provisions och earnings management inomdet svenska bankväsendet. Vidare studeras noterade samt onoterade banker för att utröna om detföreligger en skillnad i dess sätt att hantera loan loss provisions.Metod: För att uppnå syftet med studien så har en kvantitativ metod tillämpats.

The aim of this thesis is to investigate the possibilities for creating a national interlibraryloan system in Sweden and to see how it could be integrated into an international network .The methods used are both qualitative and quantitative. We have sent inquiries to a numberof libraries and we have interviewed keypersons in the interlibrary loan field in Sweden.We have reached the conclusion that in spite of several impediments there is a lot that speaksfor a Swedish national interlibrary loan system in the near future. A national bibliographicdatabase is already evolving..

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

During the period 1905 to 1940 it was possible to get a loan from the state to buy land and build a small farm or a house in rural areas. This loan act and its effects have been studied earlier in different ways, but never as a total study for a geographic region. The region Malmöhus Län has been chosen. The purpose of this paper is to study in which parts of the area loans were taken and who sold the land that was used for these purposes. Earlier studies have looked at a larger geographical area for some specific years.

This study aimed to investigate whether lambs show anticipatory behaviours in a holding pen prior to entering a known arena, whether the holding pen experience prior to the arena exposure affects their play expression in the arena and whether their behaviour (in home pen) is affected if arena access is denied. Twenty pair-housed male lambs (average 14 weeks old), were exposed, in chronological order, to five treatments. Holding pen treat-ment (HP-control): Each pair was led into a holding pen (2.7 m2) and remained there for 5 minutes before returning to their home pen (6 m2). Holding pen ? arena treatment (HP-A): Each pair was led into a holding pen for 5 min and then was allowed access into the arena (22 m2, containing two hanging chains, one ball and one platform) for 15 min before re-turning to their home pen.

This report describes the development of a well?functioning and aesthetically appealing web portal and associated database for a company called Svensk Kredit & Försäkringsförmedling AB (Translated: Swedish Credit & Insurance intermediation AB). The portal will test customers' creditworthiness through another company called Business Check in Sweden AB.Administrators to the web portal have a special user interface to display all customers, to disburse the money to the customer and edit customer information. A super?user interface is available for administrators where they can change the information on all administrator accounts.Many aspects of security has been addressed because the web portal will handle personal information.

The importance of internal communication within companies has increased in recent years. However, there are still a number of companies that are not adapted to the modern world and the new modes of communication the Internet provides. This study evaluates the internal communication of a medium sized company by holding semistructured interviews with the employees. The goal of the interviews was to develop a requirement specification. This requirement specification was later used as the basis to analyze possible aids for the internal communication of the company.

There have been significant changes in the agricultural sector during the past 20 years (Jordbruksverket, 2008). The development of today is towards deregulation and adaption to global market conditions. As farmers try to adapt to the changed and more competitive market conditions investments are often necessary (LRF Konsult et al, 2012). Loans to agriculture and forestry businesses have increased to record levels and debt has doubled over the past years. The financial turbulence of the past years has contributed to an increase of the meaningfulness and willingness of the banks to be able to understand and handle risks associated with agriculture and forestry (Breiding, 2010).

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.