ABSTRACT Title: Basel II – The New Basel Capital Accord and its influence on small Swedish banks and their retail banking and risk management. Seminar: May 24th, 2007 Course:FEK318 Bachelor thesis in Business Administration, 10 Swedish credits Authors: Mattias Kjellberg, David Uhlmann & Ivana Zubac Advisor: Joakim Winborg Keywords: Capital cover, capital requirements, Basel II, credit giving, credit risk, risk management, retail banking, small banks, pillar 2 Problem: What influence does Basel II and the new updated management of credit risks in pillar 1 and the active risk control in pillar 2 have on small Swedish banks retail banking? Purpose: Our essay seeks to explore what influence pillar 1 and the new updated management of credit risks in the new capital accord Basel II have on small Swedish banks and what influence pillar 2 have. We also want to explain if Basel II has influences on small Swedish banks credit analysis and possible effects in their risk management and pricing. Methodology: In our essay we use an inductive approach and our chosen research method is the qualitative one. We have chosen to look into four small Swedish banks, and the empirical data is obtained from telephone interviews with selected respondents from Länsförsäkringar Bank, SkandiaBanken, GE Money Bank and ICA Banken. Conclusions: • The work with credit scoring does not get influenced by Basel II if the Standardised Approach is chosen. • Banks that’ve early implemented high technological systems in the organization, that small banks normally do, have gotten an easier transition to Basel II. • Basel II will result in a risk adjusted pricing and a more fair credit market. • Internal Ratings-based Approaches is very demanding to develop, but at the same time it’s a more risk sensitive approach. • Pillar 2 results in a more sophisticated work for the small banks. • Basel II results in a further price press on residential loans in Sweden.

A large body of research has investigated the effects of religion on individual behavior and, more recently, the collective performance of societies. Religion is predominantly credited with favorable outcomes, such as pro-social behavior, better health and higher life satisfaction. Religious and non-religious individuals also differ in their values and preferences. Moreover, religious institutions such as churches also have a large direct effect on society by being an employer or a social welfare provider. Against this background, the constant decline in church membership rates in Germany since the late 1960s is an economically relevant phenomenon. The aim of this dissertation is to investigate the economic causes and consequences of church disaffiliation, from both a theoretical and an empirical point of view. Based on an extensive literature review of models of religious consumption choices I conclude that most of the previous work does not pay sufficient attention to the institutional framework of church membership and church financing in Europe. I develop a theoretical model in which I analyze an individual’s decisions on church membership and on voluntary giving to religious and secular organizations against the institutional backgrounds of the German church tax system and the Italian tax assignment system. The model predicts that in a church tax system individuals with a higher income and those who have to pay a higher church tax rate are more likely to disaffiliate from the church. In contrast, in a tax assignment system cost-benefit considerations of church membership should not take place. Furthermore, the model shows that church and assignment taxes can crowd out voluntary giving to religious and non-religious purposes. In the empirical part of the dissertation I focus on the case of Germany, testing the hypotheses derived from the theoretical discussion with the help of the German Taxpayer Panel for the years 2001 to 2006. The main research question in the first empirical chapter is whether the institutional framework in the form of the existing church tax regulations has a statistically significant effect on the decision to leave the church. The hypothesis is that ceteris paribus an increase in the price of church membership increases the probability that an individual disaffiliates from the church. The estimation results show that both the price of church membership in the first year of the observation period and the change in price experienced by the individual have a significant positive, but moderate effect on the probability of church disaffiliation. In the second empirical part of the dissertation I ask if church members and non-members differ in their voluntary giving and if the giving behavior changes from before to after disaffiliation. I distinguish between the decision whether to make a contribution at all and the decision how much to give. The results imply that church members are not less, but rather more likely to make a charitable contribution than non-members. However, I do find that the average amount given by church members is below the amount given by non-members. This finding suggests that church taxes and additional voluntary donations might be substitutes at the intensive margin. With respect to church disaffiliation, I find evidence that giving is moderately higher after individuals have left the church than before. However, results are inconsistent in whether the increase is due to a higher inclination to give, a higher amount given by those who make a contribution, or both.

This dissertation is a collection of three essays in the fields of environmental and public economics. The first essay assesses the effect of government spending on charitable donations to environmental causes. Using a theoretical model, I solve for changes in private donations due to increased government spending and contrast this with changes due to direct grants to nonprofit organizations. Depending on the nonprofit’s fundraising response, government spending may result in the crowding out or in of private giving. I empirically investigate this topic using data from the tax returns of environmental charities as well as a panel survey data set on the philanthropic behavior of individuals. My results indicate that government expenditures on the environment actually crowd in private giving, partly due to the increased fundraising response by charities. The second essay examines the incidence of a pollution tax scheme in which tax revenue is returned to low-income workers. Using a general equilibrium model with both skilled and unskilled labor, a decomposition of the real net wage effects shows the effect of the tax rebate, the effect on the uses side of income (higher product prices), and the effect on the sources side of income (relative wage rates). Numerical examples show that returning the revenue to the low-skilled workers is still not enough to offset the effect of higher product prices; in almost all cases, the rebate does not prevent a reduction in the real net wage. The third essay studies the distributional effects of the SO2 allowance market. Even if low-income households do not have large budget shares for the polluting good, grandfathered permit systems may still be regressive since the permit rents accrue disproportionately to wealthy shareholders in the polluting industry. I estimate the burden imposed on different income groups under a grandfathered permit policy and compare this with the burden under an auctioned policy. Using Monte Carlo techniques, I calculate the 5th and 95th percentiles of the distribution of possible results. I find evidence of regressivity for grandfathered permits whereas an emissions tax/auctioned permit system can be progressive if the scarcity rents are distributed in lump sums. / text

This report discusses how non-profit organizations can utilize mobile phone technology to reach supporters and inspire them to both act and give. The significance of this report and topic lies in the opportunity for non-profit organizations to understand how people are interacting with messages on their mobile devices. The research found within, serves as a reference for non-profits to utilize when planning and implementing mobile phone marketing campaigns. / text

Conselho Nacional de Desenvolvimento Científico e Tecnológico / Percebe-se que no contexto hodierno, cada vez mais as pessoas estão tendo dificuldades em lidar com a carga que o mundo pós-moderno ocidental inflige. O resultado disto são os inúmeros casos de pessoas que procuram por terapias. Esta pesquisa aborda a colaboração entre a Teologia Prática e a Musicoterapia no concernente a sua atuação para potencialização do cuidado em grupos de canto na IECLB. Para tanto se fez necessário um trabalho de pesquisa bibliográfica com a finalidade de apresentar formas de cuidado oriundas do fazer musical, das mensagens da hinologia oficial da IECLB, entre outros fatores terapêuticos atrelados ao convívio e vínculo grupal. O presente trabalho está dividido em três capítulos. O primeiro capítulo destinou-se à exposição de dois importantes conceitos para este trabalho: Musicoterapia com sua abordagem terapêutica dos elementos da música (ritmo, melodia, harmonia) fornecendo um cuidado diferenciado às pessoas em situação de fragilidade; e o cuidado a partir, principalmente da concepção do teólogo Leonardo Boff. O referido cuidado é abordado primeiramente de uma forma geral, visando suas diferentes definições, até um cuidado mais específico encontrado na diaconia e cuidado advindo de Cristo. O segundo capítulo se caracteriza por uma abordagem histórica expondo a ligação da música com a espiritualidade, especialmente com a fé judaico-cristã; na sequência é pesquisada a relação música-igreja-grupo a partir do envolvimento de Lutero, e, por conseguinte, pela chegada da teologia luterana em território brasileiro, junto com os primeiros imigrantes alemães. No último capítulo é realizado um levantamento bibliográfico acerca do relato de cuidado prestado por pessoas vinculadas a grupos de música, desde membros até coordenadores; são apresentadas mensagens de cuidado contidas nos temas e hinos do hinário oficial da IECLB (Hinos do Povo de Deus); também são apresentados fatores terapêuticos atrelados ao estar em grupo; e, para finalizar, são expostas algumas formas de cuidado oriundas da aplicação de possíveis objetivos terapêuticos em Musicoterapia. / One can perceive in the context of daily life, that people are having ever greater difficulties in dealing with the load inflicted upon them by the post-modern Western world. The result of this is the innumerable cases of people seeking therapies. This research deals with the collaboration between Practical Theology and Music Therapy relating to its action in potentializing care giving in singing groups in the IECLB [Evangelical Church of Lutheran Confession in Brazil]. To accomplish this bibliographical research work was necessary in order to present ways of care giving stemming from musical action, from messages from the official hymnology of the IECLB, among other therapeutic factors connected to group communal interaction and ties. This paper is divided into three chapters. The first chapter was designated to the exposition of two important concepts for this work: Music Therapy with its therapeutic approach of musical elements (rhythm, melody, harmony) providing a differentiated care giving for people in situations of frailty; and care giving based mainly on theologian Leonardo Boff‟s conception. The care giving referred to is first approached in a general way, focusing on its different definitions, going to a more specific care giving found in diakonia and care giving coming from Christ. The second chapter is characterized by an historical approach presenting the connection of music to spirituality, especially within the Jewish-Christian faith; in sequence the relation of music-church-group is researched based on Luther‟s involvement, and, finally, the arrival of Lutheran theology on Brazilian territory, together with the first German immigrants. In the last chapter a bibliographic survey is carried out about the reports of care giving given by people tied to music groups, from members to coordinators; care giving messages appearing in the themes and hymns of the official hymnal of the IECLB (Hinos do Povo de Deus [Hymns of the People of God]) are presented; therapeutic factors tied to being in a group are also presented; and, finalizing, some forms of care giving coming from applying possible therapeutic goals of Music Therapy are presented.

The Master's Thesis deals with the issue of solitude of seniors. It examines the solitude from theological, psychological and sociological point of view and seeks inspiration in the Social Doctrine of the Catholic Church. It tries to understand the position of Benedict XVI. who says that the most painful kind of poverty is solitude. The acquired knowledge is then viewed through the optic of social work and possible solutions of the problem of solitude of seniors are suggested.

Made available in DSpace on 2016-12-23T13:44:56Z (GMT). No. of bitstreams: 1 DISSERTACAO DANIELE JANNOTTI.pdf: 624896 bytes, checksum: 61de1f2787741432f7ff322a68c3bdc7 (MD5) Previous issue date: 2006-02-17 / This summary has the objective to check if the main principles of Economy of Sharing Management, which has its most important aspects in solidarity, human and even religious areas, is highlighted by the dynamic reality of an organization which follows this proposal. Therefore we got data about this model still not well known in the academic area. The method used for the research had a qualitative approach emphasizing in the company FEMAQ S.A., using a semi-structured interview technique, observation and document analysis as our sources for data collection. To reach this objective, at first we had to define the difference between the concepts of Solidarity Economy and Economy of Sharing , due to some confusion that has been sometimes been happening between these two models. Afterwards we covered some theoretical basic concepts, about the research developed such as: values, organizational values, philosophy (life), solidarity, character and gift. In a third part we emphasized the aspects of the origin, discourse and repercussion of Economy of Sharing. We came to the conclusion that evidence found in this research, such as a more human relationship, trust, family environment, possibility of the being human (not perfect) and others seem to qualify this company in this style of management, which is characteristic of Economy of Sharing. / Esta pesquisa teve como objetivo verificar se os princípios de gestão da Economia de Comunhão, caracterizada por aspectos solidários, humanos e religiosos, são evidenciados na dinâmica de uma organização que adere a esta proposta. Para isso fez-se imprescindível levantar informações sobre este modelo, pouco conhecido no meio acadêmico. O método utilizado para a pesquisa baseou-se na abordagem qualitativa, com ênfase no estudo de caso da empresa FEMAQ S.A., recorrendo-se à entrevista semi-estruturada, à observação e ao levantamento documental como técnicas de coleta dos dados. Para que o objetivo fosse alcançado, no primeiro momento foram diferenciados os conceitos da Economia de Comunhão e Economia Solidária, dado a confusão que por vezes tem ocorrido entre estes dois conceitos que subsidiam diferentes modelos. Em seguida foram abordados os conceitos teóricos fundamentais, sobre os quais a pesquisa foi desenvolvida: valores, valores organizacionais, filosofia (de vida), solidariedade, caráter e dádiva. Na terceira parte foram enfatizados os aspectos da Economia de Comunhão, sua origem, discurso e repercussão. Concluiu-se que as diversas evidências encontradas na empresa estudada, como relacionamento mais humanizado, confiança, ambiente familiar, possibilidade de ser humano (não perfeito) e outros permitem classificá-la no estilo de gestão inerente ao modelo da Economia de Comunhão.

Este trabalho tem por objetivo analisar as formas e relações de comunicação organizacional integrada dentro da perspectiva da Economia de Comunhão numa empresa brasileira. A Economia de Comunhão (EdC), é um projeto de caráter sócio-econômico que nasce a partir da experiência do Movimento dos Focolares, um movimento civil e eclesial. Hoje a EdC encontra-se dispersa por cerca de 40 países envolvendo quase 800 empresas. A comunicação organizacional integrada no contexto da Economia de Comunhão apresenta características peculiares. Analisar as formas e relações de comunicação em que se desenvolvem na prática nos permite enxergar a importância dessa nova maneira de agir no campo econômico e social. A partir do método fenomenológico e do estudo de caso penetramos na realidade da empresa com essa filosofia para constatar na prática aquilo que na concepção ideológica da proposta é apresentada. O estudo envolve conceitos ainda pouco abordados pela academia como Cultura do Dar, homem novo e outros, que aprofundados nos revelam uma praxe comunicacional baseada na partilha. / The purpose of this study is to analyze forms and relations of integrated organizational communication into the Economy of Communion perspective, in a Brazilian organization. The Economy of Communion (EoC) consists into a socio-economic project that had birth from the experience of Focolare Movement, a civil and ecclesiastic movement. Nowadays, EoC is dispersing around 40 countries, involving almost 800 companies. The organizational communication integrated in the Economy of Communion context presents peculiar characteristics. Analyzing the communications forms and relations developed in practice allow us to realize the importance of this new way of acting in the social and economic field. Adopting the phenomenological method and case study we entered the organization reality using this philosophy to find, in practice, what is presented in the ideological conception of this proposal. This study involves concepts not much adopted in the academy, such as Culture of Giving, new man and others, that when deeply searched reveal us a communicational praxis based on sharing.

Motstånd till förändring och konflikter kring vari nyttan ligger och vilket värde som ett förändrat arbetssätt kan generera handlar ofta om oförståelse. Men när en engagerar sig i någonting, och därigenom börjar förstå sig på det, så införs struktur och mening i det okända som vidare genererar ett kognitivt ramverk. Förståelse byggs upp om varför en övergång från ett nuläge till ett börläge är av värde. Studiens syfte uppkom efter att en processkartläggning genomförts som väckte intresset för ämnet. Detta mynnade sedan ut i att undersöka hur en processkartläggning och visualisering i form av processgrafer kan främja meningsskapande och underlätta vid adoption av informationsteknologi på mikronivå. Studien har genomförts med en kvalitativ forskningsansats där teorin har riktat sig mot förändringen, närmare bestämt hur förändring sker och hur det ser ut vid ett införande av ny informationsteknologi samt vilka konsekvenser det kan ha. Detta har sedan studerats med hjälp av Karl E. Weicks sense making theory. Konklusionen är att den aktivitet som en processkartläggning är samt visualiseringen i form av processgrafer, anses stödja cykeln hos individers meningsskapande. Meningsskapandet i sin tur föreslås kunna hantera den oförståelse, rädsla och oro som ett införandeprojekt kan generera, vilket i sin tur underlättar individers adoption.

The aim of my study was to explore and describe the possible effects of family rituals as an asset during the process through which children give meaning to their experiences. I undertook an empirical study of limited extent. My study was qualitative by nature and conducted from the interpretivist paradigm. I used an instrumental case study as research design and employed educational psychological assessment, semi-structured interviews, informal conversations, reflective journals by the participants and myself, visual data (photographs), observation and field notes as data collection and documentation methods. I selected two Afrikaans-speaking primary school children and their parents from a nuclear family as participants in the study. The findings of my empirical study are supported by relevant literature with regard to the main concepts guiding the study, namely family, ritual, routine and family ritual, asset, meaning giving and children. The main findings were that the five dimensions of family rituals (structure, meaning, persistence and commitment, adaptability and gender relations), as identified in existing literature, were present in the family’s rituals with the possibility of adding other dimensions to these mentioned, such as task completion, communication, roles, affective management, affective involvement and behaviour management. Furthermore I found that the family’s rituals, with some exceptions, positively impacted on the children’s giving of meaning to themselves and the family rituals. Asset-based outcomes were also evident in the meaning the children gave to their experiences following the practicing of family rituals. Lastly I found that the family’s rituals served as an asset within the family. / Dissertation (MEd (Educational Psychology))--University of Pretoria, 2007. / Educational Psychology / unrestricted