<p>One of the best ways to get expected results from information technology (IT) in a business organization is to have a close look at the financial issues related to it. Financial issues such as IT investment, IT costs, IT resources should be dealt with special care if any organization wants to get best result from its IT systems. The purpose of this research is to investigate the condition of IT financial issues such as IT investment, IT costs, IT resources, IT business value etc. in the selected seven organizations of Sweden and to have an understanding behind the condition. First of all, a survey has been conducted with nine IT managers from these seven organizations to get an overview of the condition of dealing with various IT financial issues. Then follow-up interviews have been conducted with four of those IT managers that took part in the survey to find out the reason behind the condition dealing with those IT financial issues. The results of the study show that most the seven companies do not have proper capital budgeting technique, benefit identification plan for IT investment. Most of them do not calculate all the IT related costs. Most of them have lack of knowledge about the business value of IT. Their knowledge of impact of IT resources is not clear. The study further shows why those seven companies are having that kind of condition regarding the IT related financial issues.</p>

One of the best ways to get expected results from information technology (IT) in a business organization is to have a close look at the financial issues related to it. Financial issues such as IT investment, IT costs, IT resources should be dealt with special care if any organization wants to get best result from its IT systems. The purpose of this research is to investigate the condition of IT financial issues such as IT investment, IT costs, IT resources, IT business value etc. in the selected seven organizations of Sweden and to have an understanding behind the condition. First of all, a survey has been conducted with nine IT managers from these seven organizations to get an overview of the condition of dealing with various IT financial issues. Then follow-up interviews have been conducted with four of those IT managers that took part in the survey to find out the reason behind the condition dealing with those IT financial issues. The results of the study show that most the seven companies do not have proper capital budgeting technique, benefit identification plan for IT investment. Most of them do not calculate all the IT related costs. Most of them have lack of knowledge about the business value of IT. Their knowledge of impact of IT resources is not clear. The study further shows why those seven companies are having that kind of condition regarding the IT related financial issues.

This study examined the relationship between demographics, attitudes, and subjective norms (influences) on Virginia adults over 50 with at least one adult child and the presence of estate planning documents. The Theory of Reasoned Action (Azjen & Fishbein, 1980) was applied using a secondary data set of 189 participants. Regression analyses examined paths from external variables (demographics), attitudes toward the behavior, and subjective norms to the intention and behavior. Intention and behavior were defined as the possession, intention to possess, and non-intention to possess estate planning documents. Asset-focused documents included Will, Living Trust, Durable Power of Attorney for Financial Issues, and the Letter of Instruction. Health care-focused documents included Living Will and the Durable Power of Attorney for Health Care. An analysis was also conducted on the possession of a complete set of estate planning documents. Older persons were more likely to possess all documents except the Letter of Instruction. Respondents with higher assets were more likely to possess a Will. Respondents who were more educated were more inclined to possess a Living Will. Respondents that had informally promised property to their children were more likely to possess a Living Trust. Younger respondents were more likely to intend to possess a Will, the Durable Power of Attorney for Health Care, and the Living Will. Persons with lower assets were more likely to intend to possess a Will, and those with a goal for privacy in financial affairs and who believed they should help their adult children financially were more likely to intend to possess a Living Trust. Participants who intended to possess a Letter of Instruction were more educated, male, owned homes, and had a goal for privacy in financial affairs. Age (younger) was an indirect influence to the Letter of Instruction, mediated through the goal to leave family financial security. Participants with lower assets and in good emotional health did not have intention to possess a Living Trust. Male gender and owning a home were influences on not intending to possess a Durable Power of Attorney for Financial Issues. Males were less likely to have a Letter of Instruction. Respondents with the goal to leave an inheritance were more likely to have non-intention to possess the Durable Power of Attorney for Health Care and Durable Power of Attorney for Financial Issues. More education, lower income, and residing with a relative were mediated influences to the Durable Powers of Attorney for Health Care and for Financial Issues through the goal to leave inheritance. Respondents that were older, had more assets, owned homes, had a goal to leave an inheritance, and that had informally promised their property were more likely to possess more estate documents. Indirect paths to having a set of estate planning documents were more education, lower income, and residing with a relative, which were mediated through the goal to leave inheritance. The low number of estate planning documents respondents had and the lack of intention to obtain estate planning documents indicate a need for further education in the areas of estate planning. The occurrence of older age as an influence, particularly with health care-focused documents, indicates a need for more awareness in younger adults of their vulnerability, at any age, to illness or injury and that medical directives should be in place. / Ph. D.

The companies of the finance industry are the owners of the market and possess great power to impact society with the assets they manage. A new purpose of asset management is emerging, considering non-financial issues with a purpose beyond profit. The authors identified three aspects (Time aspects, Investment activities and Shareholder activities) in which non-financial issues could be incorporated within asset management. A case study was conducted using the Swedish insurance company AFA Försäkring, an insurance company with a stated purpose beyond profit, to answer the research question posed. The essay aims to gain knowledge regarding how an insurance company with a stated purpose beyond profit takes non-financial issues into account within their asset management. The paper concludes that there are multiple avenues to incorporate non-financial issues within asset management, such as clear guidelines, communication, and cooperation with investees. / Företag inom finansindustrin förvaltar kapital och äger marknaden. Genom sitt ägande har industrin stor makt att påverka samhället. Ett nytt syfte för förvaltningen stiger fram, ett syfte större än vinst som tar icke-finansiella frågor i åtanke. Författarna har identifierat tre aspekter av förvaltning där icke-finansiella frågor kan inkorporeras. En case studie har genomförts av det svenska försäkringsbolaget AFA Försäkring för att svara på uppsatsens forskningsfråga. Undersökningen syftar till att öka förståelsen av hur ett försäkringsbolag som uttrycker ett större syfte än vinst tar hänsyn till icke-finansiella frågor inom sin förvaltningsverksamhet. Uppsatsen sammanfattar att det finns flera sätt att inkorporera icke-finansiella frågor, vilka exempelvis är genom klara riktlinjer, kommunikation och samarbete med de ägda företagen.