The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

Keywords: ID-method, internet, security, digitzing, bank Background: The digitizing of our society continues to grow and more parts of our lives is spent on the internet. The banks are one of the institutions that is at the forefront of this development since they established themselves on a early basis. The banks meeting points have since this establishment moved from the regular bank office out on the internet. A problem that has occurred during this transfer is the possibility to positive ID a customer in a virtual world. It is essential to offer the customer methods to identify themselves that are both safe and easy to use.

AimThe aim of this study is to examine students' previous experiences of stay in the nature and their experiences of nature in the context of teaching situations in friluftsliv at GIH. It also aims to elucidate how the teaching of friluftsliv at GIH affects their former interpretation about nature. The questions of the study are: What past experiences of stay in the nature elucidate GIH-students? Have the students approach to nature changed according to the education? If yes ? how? What affects students' perception of nature? MethodTo answer the questions, a quantitative approach (questionnaire survey) and qualitative methods (interview study) was used. The qualitative method is based on phenomenology and hermeneutics.

Nature conservation agreement (NCA) is a way to voluntarily protect and manage nature for limited time-periods. The agreement is settled between the government and a landowner. All public authorities can represent the government but it is only the Swedish Forest Administration who does that regularly (because it is the only authority with economic resources for that purpose). Therefore, NCAs are almost only used to protect forested nature. The government agencies have experienced NCAs for about ten years and it is now time to examine how they are applied in the forests. This study is based on a computerized questionnaire to the persons responsible for the LEKO-projekt.

Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

In today's social work there is an ambition to work evidence-based in order to improve quality and competency in business. This study is made in a disability administration which has introduced a common approach towards users for all employees. The approach is called low arousal approach. The purpose of the study is to investigate how a method takes hold and implements within an organization. The empirical data is analyzed by theories of professionalization, idea dissemination and translation.

In this report a study has been done regarding different heating systems on which are the mostcomprehensive with solar heating systems. The report has also been focusing if solar power can beused as a primary heating source for supplying more than 50 % of the buildings total heatingproduction. The University of Dalarna constructed a demo-house for this purpose and according tocalculations the total solar usage is more than 50 %. This house has been made for referenceregarding the design of the heating system of property 5:37.Further studies have been made to compare different heating systems that are compatible with asolar system, where the compared systems purpose is to be independent of direct using electricity. Asystem of this design is regarded as sustainable according to environmental as economic issues.

My aim of this investigation has been to study Delacroix relation to the Orient, based on a number of key questions:What was specific for Delacroix oriental works?How did his oriental painting change and mature over time?How was Delacroix relation to the oriental discourse?The paper is divided into three parts: the time before his trip to Morocco in 1832, the trip to Morocco and the period after Morocco.Although many have wanted to see Delacroix as a revolutionary, he worked the whole time within, and dialogue with, the classical tradition. In Delacroix quest for renewal of history painting, the oriental works play an important role. In the period before his trip to Morocco the literary sources dominated. He constructed his own Orient in his studio.It is clear that Delacroix did not stood outside the oriental discourse.

The beta value is frequently described in theory and is a well known factor to quantify the systematic risk in shares through the CAPM model. Initially, this study describes the advantages and difficulties with the estimating process and the problematic nature of the assumptions and descisons included in published beta values.An alternative method, Bottom-up beta, to estimate the beta value that probably has not been tested under Swedish circumstances is applied. The problems and decisions that have to be made to derive an alternative value are studied in detail through six separate steps. I have chosen nine companies at the Stockholm Stock Exchange where this method is used. The result showed that the systematic risk were higher at five shares and lower at four, compared to the published values.Finally there is a discussion about the practise, usefulness and opinions concerning how to estimate and interpret the beta value to determine the expected return..

Abstract______________________________________________________________________Title:A study about creating understanding for different kinds of empowermentLevel:Bachelors thesis in Business Administration, 15 creditsAuthor:Fredrik LegovicSupervisor:Tomas KällquistDate:2014 - JuneAim:The main purpose of this study is to increase the understanding for different kinds of empowerment and how it affects the staff in the public sector.Method:The choice of method was based on the research aim. The method used to meet the objective was qualitative. The qualitative study was conducted with a hermeneutic basis, where individuals were asked to describe their experience of empowerment and how they feel affected of it. This thesis has a deductive approach, where existing theories dealing empowerment formed the basis for the design of interview substrate, which is then paired with the empirical evidence, based on this the conclusions was drawn.Result & Conclusion:What separates the different kinds of empowerment and how it affect the staff depends most of all on how the management chooses to communicate and share information with their staff.Suggestions for future research:A study regarding managers that works with different kinds of empowerment, and how that affects them, could be regarded as an interesting future research.Contribution of thesis:It shows that different kinds of empowerment affect the staff in different ways, which I made clear to the readers.Keywords:empowerment, thinking skills, relations and organizational - structure and theory.

Background: One in ten couples suffers from some form of involuntary childlessness or infertility in Sweden. Involuntary childlessness or infertility is when an individual or a couple has a desire for a child but are unable to conceive on their own. To suffer from involuntary childlessness can be a mental strain that can result in a personal crisis, where the existential issues become central and contested. Regardless of the reason for their changed life world is because of involuntary childlessness or infertility, it is always important for the nurse to have an understanding of individual?s life-changing world and experiences. Aim: The aim of the study was to describe men and women experiences of involuntary childlessness during investigation and treatment.Method: Selected method was a literature review. The study was based on articles from systematic and unsystematic searches in databases and analyzed from the chosen method.Results: Four main themes emerged from the analysis, 'The changing life-world', 'The mental strain', 'Perceptions of relationships and social life' and 'experiences related to treatment'.Conclusion: Being involuntarily childless and infertile create a mental, physical and social stress. Clinically, this means a responsibility to offer a personalized support. For the nurse it is important to have an understanding of individual life-world and how the involuntary childlessness affects them. .

Hypothermia during anaesthesia is a well-known phenomenon that may cause several side-effects such as greater risk of postoperative wound infection and increased risk of heart complications. The most efficient way to avoid this is to prevent hypothermia from occurring. The aim of this paper was to compile the research on the most efficient way to prevent hypothermia during anaesthesia for cats and dogs, and to compare these results to how Swedish animal hospitals prevent hypothermia today. To investigate this, a survey was sent out to several animal hospitals around Sweden to see what methods they used to prevent hypothermia in their clinics. It is difficult if not impossible to prevent the body temperature from falling slightly when anaesthesia is induced because of the drug interactions in the body that follow from the drugs given. A 1-1,5°C decrease in body temperature is to be expected and is difficult to avoid.

Partnering is a collaboration method where the contractor and the client work together, based on a mutual trust towards each other and with a common goal for the project. The method originates from the United States where it was early adapted by the U.S. Army Corps of Engineers. It later spread internationally where the United Kingdom and Denmark were early in Europe to see the potential with partnering, to help aid with the issues they were having where construction projects kept running late, going over budget and lacked in quality. By using partnering you can achieve a shorter building time, improved work relationships and enhanced efficiency and cost effectiveness.

This thesis work has been performed at Volvo Aero Corporation in Trollhättan, at the department of ?hot structures? involving aircraft engine GP7000. The purpose with the study was to investigate the possibility to reduce size of the forging of flanges on the rear turbine frame when purchasing. Thereto examine the parameters that affect the flanges motion during the manufacturing process. The goal was to provide Volvo Aero with foundation to later bring in slimmed forgings.