Sammanfattning Titel:                           Utökad möjlighet till skuldsanering för enskilda näringsidkare – Effekterna av lagändringen i skuldsaneringslagen (2006:548) Datum:                        2011-06-09 Lärosäte:                     Mälardalens Högskola, Västerås Institution:                  Akademin för hållbar samhälls- och teknikutveckling Nivå:                           Magisteruppsats i företagsekonomi, 15 hp Författare:                   Sandra Kohlin och Lina Lindberg Handledare:                Leif Carlsson Examinator:                Cecilia Lindh Problemformulering:   Kommer lagändringen i skuldsaneringslagen att uppfylla sitt syfte? Vilka effekter kommer förändringen i skuldsaneringslagen att medföra för enskilda näringsidkare? Syfte:                          Syftet med magisteruppsatsen är att beskriva den kommande lagändringen i skuldsaneringslagen (2006:548) rörande näringsidkare. Syftet är vidare att undersöka om lagändringen kommer att uppfylla sitt syfte samt att belysa och undersöka de troliga effekterna av dessa förändringar. Metod:                        En kvalitativ metod valdes till uppsatsen för att få en mer djupgående förståelse av ämnesområdet. Personliga intervjuer har genomförts för att samla in det empiriska materialet. För att komma fram till uppsatsens slutsats har referensramen och empirin jämförts med varandra. Slutsats:                      Syftet med lagändringen är att utöka möjligheten för näringsidkare att antingen starta upp igen efter ett misslyckande eller att fortsätta bedriva verksamhet. Den första delen av lagändringens syfte kommer att uppfyllas i och med att det kommer bli lättare för en näringsidkare att starta om efter ett misslyckat företagande. Den andra delen av syftet kommer inte att uppfyllas helt då endast ett fåtal aktiva näringsidkare kommer bli beviljade skuldsanering. Effekter som lagändringen kan medföra är att ansökningar om skuldsanering ökar, aktiva näringsidkare kan beviljas skuldsanering, fler överklagar skuldsaneringsbeslut, kostnaden för olika instanser ökar, trycket på kommunernas budget- och skuldrådgivare kan öka, fordringsägare kan erhålla mer betalt vid en skuldsanering än vid en konkurs och osunda företag kan lämna marknaden fortare. Nyckelord:                  Insolvenslagstiftning, risker och företagande, skuldsaneringslag, enskilda näringsidkare.

Purpose: The purpose of this thesis is to explore and analyze perceptions and attitudes of Facebook users as consumers and merchants; investigate which perceived risks, if any, function as adoption barriers of f-commerce. Methodology: The study adopts a mixed method approach. It uses the Zaltman Metaphor Elicitation technique (ZMET method) and focus groups to explore consumers’ perceptions and their mental maps. In-depth interviews with SMEs were also part of the qualitative design. A survey was conducted among consumers based on the qualitative findings to construct a perceptual map of f-commerce, which denotes the perceived-risks that were transferred from Facebook and e-commerce.  Theoretical perspective: The study builds on prior literature of perceived risks as adoption barriers in e-commerce and social networks, brand extension and product sequence attributes transfer. Further, theories on perception and attitudes, categorization, values and mental maps were used in order to apply the ZMET method and the perceptual map.  Empirical data: Data was collected for four weeks via sixteen ZMET interviews, two focus groups and a survey with two-hundred and sixty four respondents from a sample of three-hundred and eighty existent and potential consumers. Further to this, ten in-depth interviews and one ZMET interview were conducted with existing and potential merchants. Conclusion: Perceived risks such as performance, social, privacy, physical, psychological, security, time and financial were identified in consumers as adoption barriers of f-commerce, and transferred from Facebook as a parent brand.  Overall lack of trust towards apps, brand pages and f-commerce is a latent aspect for consumers, where privacy and safe processing of credit cards are crucial factors. Category-product risks were concerns in general but not substantial. When it comes to merchants, they share the same perceived risks than consumers except for privacy, which was not an important factor to them. Besides, the dependence of internal and external changes of Facebook was perceived as a network externality risk, in terms of investment threat.

Introduction Movies are considered entertainment goods. Entertainment is one of the experience industries. Intangibility, perishability and heterogeneity are the most significant characteristics of the movie industry. An emotional reaction of consumers cannot be calculated in the same sense that most other physical goods can. If the movie succeeded in meeting the expectations, ticket price decreases will not necessarily indicate further purchases in the future. There are high risks and uncertainty in the movie industry. Purpose The purpose of this paper is to define through a hedonic price theory establishing whether the recognition is a significant factor to the global success of movies. The global success of the movies is determined by the global box office revenue. There are eight independent variables tested in this paper: global movie popularity, global popularity of the directors, global popularity of the authors, fame (determined by wining Academy Award), major studios, sequel, family genre and animation genre. Only one control variable, which is year of release, is included. Method The paper uses empirical model and the data set along with the results of the empirical analysis to achieve the purpose. Only secondary data were collected for the paper. Conclusion To reduce uncertainty in movie industry box office revenue, according to the data collected, recognition is significant to the consumers’ willingness to pay. The willingness to pay is determined by the global box office revenue. Only four independent variables, namely: sequels, Academy Award, the global popularity of the directors and the global popularity of the authors of the original script, are significant recognition factors to the global box office revenue. Movie producers shall be aware that consumers have to make sure utility gained from the consumption exceeds the costs in order to make purchases. Based on the sample collected, it can be summarized that consumers of the movie industry in general rely on previous consumption and recognition to reduce risks and uncertainty in terms of making purchases.

Syftet med denna studie har varit att, med utgångspunkt från marinens haveristatistik för grundstötningar, söka dominerande riskfaktorer för fartygens framförande, se i vilken omfattning uppföljning genomförs och hur dragna erfarenheten används och kan utvecklas inom militär sjöfart. Vi har även undersökt om det går att finna några gemensamma orsakssamband mellan olika attribut för fartyg som grundstöter.   De viktigaste iakttagelserna i studierna är att:   •    risker i samband med praktisk navigationsutbildning i skärgård bör analyseras vidare, varvid kommunicerade färdighetsnivåer, dess bibehållande och examination utgör centrala delar •    risker i samband med omorganiseringar och nya organisationer bör klarläggas •    risker vid nya fartygssystem eller metoder bör analyseras •    avvikelsesystemet i Försvarsmaktens sjösäkerhetssystem kan i sig angränsa till större avvikelse •    systemet fungerar inte fullt ut, då förmågan brister i att långsiktigt och systematiskt identifiera, analysera och förankra betydelsefull kunskap •    avvikelserapporteringssystemet, DIUS-M, har stora brister. Återrapportering, revisionsresultat och rapportering av ”närahändelser/near misses” inom nautik saknas i stort sett helt. Hanteringen av förbättringsförslag inryms inte i DIUS-M. Detta har sammantaget sannolikt givit en låg rapporteringsbenägenhet. Rapporterna är inte alltid primärdata •    sjösäkerhetssystemet saknar balans mellan korrigerande åtgärder och ”Lessons Learned” •    trender kan ej statistiskt visas i förhållande mot fartygens nyttjande och således är resultat av åtgärder svåra att överblicka •    upprepade anmärkningar i revisionsresultat för avvikelsehanteringen kvarstår •    erfarenheter ur sjösäkerhetssystemet och nautik behandlas inte i marinens erfarenhetsprocess •    klassificering av ”performance shaping factors” saknas i analyserna, vilket försvårar statistisk tolkning •    verksamheten rörande förbättringsförlag är idag otydlig och disharmoniserar helt i styrande dokument •    införandet av gemensamma regler för militär sjöfart har förbättrat fartygens nautisk-tekniska status och sannolikt minimerat olyckor.   Vi har inte funnit några beskrivna metoder för att hindra ett sluttande plan, s.k. negativ nedärvning, rörande färdigheter inom den praktiska navigationskonsten, efter att den programbundna sjöofficersutbildningen genomförts. Detta trots att högre krav på både färdighet och erfarenheter finns. Rollerna som skapar lärande behöver identifieras, beskrivas och kravsättas på ett tydligare sätt Tillräckliga resurser finns för att med små medel kunna starta en levande avvikelsehantering och erfarenhetsprocess.   Delresultatet visade att marinens fartyg grundstöter oftare då någon form av navigationsutbildning genomförs och att analyserna ofta avslutats där de ur ett evalueringsperspektiv börjar bli intressanta. Utifrån det påträffade sambanden genomfördes några försök att reda ut gångtider och exponeringstider för riskattributet utbildning. Vidare undersöktes förekomsten av utvärderingsmodeller för sjöfarten samt marinens möjlighet till att erfarenhetshantera sitt avvikelsesystem.   En ansats till förslag om erfarenhetshantering för att avvikelsesystemet skall uppfylla Försvarsmaktens manual sjösäkerhet (FMMS) redovisas. / The aim of this study has been that, starting from a marine accident statistics for the groundings, searching dominant risk factors for ships' performance, see the extent to which follow-up is carried out and how it uses and can be drawn from experience developing within military shipping. We have also examined whether it is possible to find some common causal link between the various attributes of the ship groundings/stranding.   The main findings of this study : risks associated with practical navigation practice in the archipelago should be analyzed further.   Skill levels and examination forms are the central parts risks in connection with reorganization and new organizations have to be clarified risks from new ship systems or new navigational methods should be analyzed SMS system in the armed forces may have probably major “non-conformities” the system does not work fully: capacity gaps in the long term to systematically identify, analyze and take care of important knowledge the reporting system, DIUS-M, has major shortcomings. Feedback, audit results and reporting of "near misses" within nautical missing almost completely. The handling of the suggestions for improvements is not included in DIUS-M. This has probably given a low overall reporting tendency. The reports are not always the primary data lacks balance between rules of corrections and "Lessons Learned" trends cannot statistically shown in relation to the use of the ships and are difficult to visualize repeated identical audit results for the safety management system (SMS) itself as non-confirmative lessons learned from the SMS system and are not take care of  in the Navy’s nautical lessons-learned process classification of "performance shaping factors" are missing from the analyses activity concerning improvement publishers is today unclear and gaping completely in the documents the introduction of common rules for military shipping has improved the ships ' nautical-technical status and likely minimized casualties.   We have not found any procedures to prevent a sloped plane, so-called “negative inheritance”, concerning practical navigation skills in the arts, after the sea officers training. This is despite the fact that the navy has higher demands on both skill and experience. The learning syllabus needs to be identified, described and better demanded.   The Armed Forces have resources to launch a working SMS and lessons-learned process. A part result showed that the Navy ship grounds more frequently when any form of navigation training is conducted and that analyses often terminated where they from an evaluation perspective begins to become interesting. Based on the found relations we do attempts to sort out sea going hours and exposure times for risks when training navigation onboard. It was further examined the presence of evaluation models for maritime traffic, as well as the Navy's ability to evaluate its deviation system.   A proposal for adding a Lessons Learned model to the reporting system for meet the skills of the armed forces SMS (FMMS) is shown.

During recent years (2010), magnitude and quality of household living space of Taiwanese families have both significantly increased. As living aesthetics is pursued as well, furniture and the furnishings have played important roles in their daily lives at the same time. In addition, international titanic chain stores of furniture entered into Taiwan market rapidly, advocating multi-faceted values of living and purveying fashions of furniture. Consequently, many new concepts about furniture and house furnishing have been conceived in the minds of consumers in the Formosa island. The current study has two empirical research: (1) for the market as a whole, observing the relationships among on stores evaluation, attitude towards furniture involvement, purchase risk, and readiness to buy; (2) regarding individual consumers, exploring the alteration of consideration and brand type choices in terms of different situations which are designed by store type, demand situation, and furniture categories, two alternatives for each dimension. In methodology, the first research was conducted by questionnaire survey, with 112 valid samples. For the second, a factorial design of experiment was undertaken with 224 participation, students and rank-and-file populace distributed evenly. The major findings include: (a) the effect of furniture involvement on local store evaluation is moderated by purchase risk; (b) purchase readiness influences the relationship between furniture involvement and store evaluation; (c) furniture stores affect consumers¡¦ brand-category choice; (d) for experienced populace, local traditional store is preferred in purchase for first time; (e) brand and fashion is emphasized more in living room furniture than bed room; (f) when in first purchase for bedroom furniture, the particpants preferred the designer brand, while in replacement purchase, the preference is rendered for living room furniture.

This research is focus on how store image affects perceived risks and purchase intention in different private label brand (PLB) products. Because of 7-Eleven¡¦s positive store image and diverse product categories, this research takes 7-Eleven as the example to explore the difference among its PLB products. The conclusions as follow¡G 1. Positive store image is a necessary condition to develop PLBs. 2. Product category is a success factor to PLBs. 3. Consumers perceive different perceived risks when facing different products. According to the conclusion, suggestions are as bellow¡G 1. Keep maintaining and improving store image. 2. Focus on the products which are highly-related to the store image. 3. Managing perceived risk as a marketing strategy in diverse PLB product categories.

none

<p>When a new product should be acquired, a model over its functionality is made. A quite new idea in the military area is to use simulations to find out what and how much to acquire. Since the product never has been on the market before it is hard to know how factors in the surroundings, like weather and other active objects, will affect it. Therefore these unknown factors that appear during the creation or acquiring of a new product need to be taken into consideration.</p><p>A literature study is performed about how modelling of simulations can be done, and how unknown factors can be considered when modelling a simulation. The study goes into if unknown factors are taken into consideration when modelling in the Process component in Simulation Based Acquisition (SBA). The result of this study shows that SBA facilitates in the process of finding and reducing unknown factors.</p>

<p>The world we live in is getting more and more global and this development carries many affects, not least for the business environment. During the last decades foreign direct investments have increased rapidly. Historically speaking, foreign direct investments were primarily undertaken by large corporations with high turnover and financial strength. However, with the alleviation of investment regulations smaller companies now also have an opportunity to reap the benefits of international business. Jönköping County is known for its entrepreneurial spirit and high density of small- and medium sized companies. We found that it would be interesting to discover the reason why these, usually successful, firms conducted foreign direct investments.</p><p>The purpose of this thesis is to describe the reasons and factors behind a foreign direct investment undertaken by mediumsized manufacturing firms in the Jönköping region.</p><p>The research was carried out by using a qualitative method. We found five firms within this region that were of medium size and wanted to participate in our study. The companies that we interviewed were; Eldon AB, Carlfors Bruk AB, AB Pettersons Järn-förädling, IDAB WAMAC International AB, and RH Form AB.</p><p>The main reason for conducting a foreign direct investment mentioned by these firms was market seeking motives. The companies wanted to enter new markets in order to grow and widen their customer base. The firms were mainly seeking markets that were large and had a good potential for growth. The remaining company based their decision on a resource seeking motive. The firms have decided to enter these markets through different entry modes. The firms that saw risks and lack of knowledge as important factors have chosen to use a joint venture as an entry mode. The companies that wanted a quick entry chose acquisitions as their form of entry. The two firms that have done green-field investments have done so for different reasons. One had knowledge and contacts already and did not see the need to acquire another firm and the other wanted to keep the full control of its technology. We have found that the factors in the host markets are most influential in the decision to invest abroad, and that push factors from the domestic market has had little significance. The firms are aware of the risks involved but do not choose location based on them.</p>

<p>For now, vastly growing Web-technology has matured enough to become an attractiveplatform for business applications and organizational information systems. Indeed, largeand small organizations are increasing their investment in Web-based Information Systems(IS) resources, such as Electronic Commerce, Intranets and Extranets. As DIWA(1999) explained that Web technology is often presented as a 'revolution' in informationsystem technologies in the business press, which could propel change from static, hierarchicalstructures to more dynamic, flexible and 'knowledge-based' organizationalforms. To the companies, more and more legacy information and database systems arebeing migrated to Web-based environments.</p><p>This research aims to analyse and advise enterprises to be Web-based enterprise withchallenges and opportunities.</p><p>During the research, the author investigated a company that were using the Web-based(applications made available via the World Wide Web) information service. For obtainingreliable conclusions and delivering valuable advises, various research methods wereadopted by the author including qualitative research methodology, analysis, interviews,and literature study. Data was collected through lecture review and in-depth interviews.</p><p>Undoubtedly, there are some troubles existed in migrating, such as technologies for restructureinformation system structure, resource distribution, benefit analysis, planningand management, operation and maintenance etc.</p><p>But still obviously, as the research shows that there are many benefits can be got followsthe implementation of Web-based solution, which includes improving efficiency,modernizing company IT environment, providing better IS/IT systems’ maintenanceand providing more agility and functionality etc.</p>