Säkerhet och användaradministration är två stora problem som alla företag måstebehandla. Brandväggar och VPN-tunnlar är grundläggande delar för säkerdataöverföring som hjälper företag att skydda sin infrastruktur. Men, hot i form avkvarliggande konton, inaktuella rolltilldelningar och låg spårbarhet, måste hanteras.Denna uppsats undersöker vad som motiverar företag att investera i en IAM-lösning(Identity & Access Management). Baserat på intervjuer med personal på företag,tillsammans med rapporter och uppsatser så utreder vi vad en IAM-lösning innebär förett företag; vilka effekter den får på affärsprocesser och vilka tekniker som vanligenimplementeras. Studien visar att huvudanledningen till att företag investerar i en IAMlösningär att få ordning och reda bland sina användarkonton genom en effektiviseradadministration..

This thesis describes how social work language practice circulates around the implementation process of an evidence based structured assessment tool – Savry. The purpose is to examine and understand the social workers language practice in a working group that uses this structured assessment tool in their work with youth. The purpose is also to look for dimensions of identity in terms of discourse. The ontological viewpoint is post-structuralism where language is in focus. The theoretical framework is discourse theory based upon the work of Ernesto Laclau and Chantal Mouffe.

The aim of this thesis is to examine how the identity of the public librarianwith regard to reading is manifested in the library field. The approaches thatare taken to reading and readers are examined as well as the consequencesdifferent approaches might have. The empirical material is based on 93articles published in Swedish library journals. The theoretical andmethodological starting point is discourse analysis. The application ofdiscourse analysis according to Michel Foucault?s hypotheses reveals threediscursive formations regarding the professional identity of public librarianswithin the framework of reading promotion: The public librarian asguarantor of democracy is related to the public library's original mission offostering, cultivating and educating citizens.

How do men who define themselves as feminists create and maintain an identity as men? In this qualitative study four men involved in feminist organizations were interviewed about their views on women, men, sex and feminism. Theories of language, psychoanalysis and ethics were utilized to further our understanding of the material these men produce in their effort to define themselves. Our object of study is the text, which we believe holds the key to understanding how an individual shapes his world and himself. The result is our interpretation of the text and its underlying mechanics.

The present thesis deals with Qur'anic Studies among Turkish immigrants inSweden. The aim is to investigate the significance of Qur'anic Studies forMuslims in a country like Sweden. This thesis also highlights the role ofthe Turkish state in encouraging and funding Qur'anic Studies in Sweden.I have carried out a case study on a Mosque outside Stockholm, where anImam, sent by the Turkish government, is in charge of the Qur'anic Studies.It is found that Qur'anic Studies is important for Muslims in Sweden in theirefforts to preserve their religious identity. The results also indicate thatQur'anic Studies also has an ideological dimension insofar as it is a meansfor Islamic governments, groups and individuals to further the interests of political Islam..

This study puts emphasis on an international discourse describing how cities frequently compete against each other, and also describing factors that cities should enhance to make themselves more competitive. The discourse in this study has therefore been used to seek understanding how three different municipalities Borlänge, Karlstad and Malmö strive for growth by applying central factors from the discourse on the municipalities strategic documents. What the study shows is that the central factors from the discourse strongly imprints the strategic documents, but the presence of the factors varies between the municipalities and also to what meaning that lies behind the strategic goals..

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

Transfer of undertaking or business is a complex fact. It requires many aspects to be takeninto consideration. For there to be a transfer of undertaking or business, it has to be a stableeconomic entity that after transfer has retained its identity. The provisions regarding transferof undertaking or business is found in the transfer of undertaking or business directive,6 b § LAS and 28 § MBL.An employee?s employment is automatically transferred to the transferee.

Westra Wermlands Sparbank är en fristående Sparbank som är verksam i västra Värmland med huvudkontor i Arvika. Bankens affärsidé bygger på att vara lokala, finnas nära till hands för sina kunder och verka för bygden.För att kunna bedriva denna typ av enskild bankverksamhet behövs ändå en omfattande infrastruktur och produktsortiment. Att utveckla egna IT-system och exempelvis fonder är inte tänkbart då detta skulle bli alldeles för dyrt. Genom ett samarbete med storbanken Swedbank löses tidigare nämnda problem, men samarbetet genererar i ett annat problem, nämligen att Swedbank inverkar på Westra Wermlands Sparbanks varumärke och identitet.Syftet med denna uppsats är därför att få en djupare förståelse för varumärkeshanteringen hos Westra Wermlands Sparbank och att undersöka de effekter som uppkommer internt och externt vid ett företagssamarbete, som exempelvis det med Swedbank. För att få förståelse och kunskap inom ämnet har vi fördjupat oss i teorier kring varumärkets funktioner, brand equity, brand identity ? brand image samt kommunikation.

The purpose of the study is to expose how the US newspaper New York Times and the Swedish newspaper Dagens Nyheter mediate the war in Afghanistan. Furthermore a comparison is done to map out possible differences and similarities. To fulfill the purpose of the study a critical discourse analysis has been used. The results have shown both differences and similarities between the newspapers. The main conclusions are tendencies of correspondence with previous research and theoretical base, such as the furtherance of elite sources, the promotion of the national political agenda and the national identity and an obvious construction of us and them..

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

AbstractIntroduction: It has during the latest years occurred several large business scandals both abroad and in Sweden where auditors have been involved. The need for stabile conditions and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR has seen it as their task to define the meaning of the Swedish term ?god revisorssed?. This is specified through FAR?s nine professional codes of ethics, which came out in a new edition in 2003.

Dagens revisionsberättelse har förändrats ett flertal gånger genom åren. Det var i och med Kreugerkraschen på 1930-talet som det började ske förändringar på revisionsområdet. Därefter har lagstiftningen uppdaterats kontinuerligt under åren och detta har lett till att revisionsberättelsen ändrat utformning och innehåll. Det senaste förslaget på förändring av revisionsberättelsen kom under hösten år 2007 från FAR/SRS. Förslaget går ut på att betygsätta olika områden för ett företag och presentera detta i revisionsberättelsen.

This thesis is dealing with how students living in a student corridor experience the circumstances in their corridor. The aim is through interviews with students living in the corridors get a inside look at their situations. I want to examine how changed conditions of life, new meetings and new experiences will influence their personalities. How are the students living in the corridors affected by conflicts and how do they protect themselves from the influence of the rest of the group living there? In addition to that I want to know what they think is important prioritises throughout their student time, like if there are anything important that a student should take time to do beside the studies.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.