For organizations that handle sensitive information, IT governance and information security are necessities in order to maintain credibility and to conduct its business efficiently. There are several known processes to increase security governance ? which is a fusion of information security and IT governance.This master thesis examines if organizations use recognized processes and if it in that case would lead to higher security. The study is qualitative and conducted in the financial sector and based on Best Practice frameworks of the security governance in Swedish banks. Data collection was done through interviews and surveys that were triangulated to get a gathered picture of the quality of the security governance activities.

Through certain exceptions in the Swedish regulation on credit agreements for consumers, a new form of instrument for credits has arisen on the national market. The instrument, which is most commonly known as easy credits and was first seen on the Swedish market for consumer credits in 2006, has developed to become part of a vast problem with excessive debt incursion. In order to counteract this development and to harmonise the internal market within the EU, directive 2008/48 EC on credit agreements for consumers was introduced in 2008. In Sweden, the implementation of the directive has led to a proposition for a new regulation on credit agreements for consumers (SFS 2009/10:242 Ny konsumentkreditlag) coming into effect on the 1 January 2011. The proposition puts up stricter rules on creditors granting consumer credits in their course of business, and revokes the former exemption on information and practices preliminary to the conclusion of the credit agreement for minor credits.

Background: Competence development has become more important since the pressure on effectiveness is increasing and organisations are expected to constantly improvement. The design of the competence development activities is governed by the strategy which in turn will affect the outcome of the same. A knowledge intense business in which changes recently have taken place is healthcare, a business in which competition also has increased as a result from globalization. Due to this, it is highly important to take care of and improve the competence of individuals. According to this, we have found that healthcare is an interesting business to study with regard to competence development.

Title: Artists? identity and image ? a brand perspective The purpose of this study has been to create an understanding of how artists in the music business can be seen as brands and to see what stands out when having this approach. During the study we have focused on the two terms identity and image. We find this issue interesting and relevant since branding has been widely discussed in business economy, but not enough when it comes to artists in the music business. To answer our research question we have targeted three aims for this essay, which is to clarify and analyze:? Identity and image when people are viewed as brands? What specifically characterizes the image of the artists when they are seen as brands and what it might mean that artists are considered as brands? How artists identity and image can be highlighted, shaped, influenced and how it can changeIn this study we have used a qualitative approach to get the topic in depth and gain a greater understanding for the subject.

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

Problemdiskussion: IT?investeringar är ofta den största investeringen ett företag gör.För ett medelstort företag blir det extra viktigt om att försäkra sigom ett lyckat IT?projekt. Denna uppsats lyfter fram skillnadernamellan vad teoretikerna anser vara en kritisk framgångsfaktor ochvad praktikerna har för syn på dessa.Syfte: Studiens syfte är att designa och utvärdera ett Business Case av enIT?investering för ett medelstort företag. Vi vill skapa en ökadförståelse hur ett Business Case kan utformas för ett SME och vadden bör innehålla för att öka chanserna för att lyckas medprojektet då det idag sker många misslyckanden vidimplementering av affärssystem.Avgränsningar: Ofta innehåller ett Business Case många fler punkter än de vi valtatt behandla.

For centuries inbreeding has been used to refine traits in dogs, making desired traits more hereditary and thereby, different breeds have been invented. Breed standards have been written for each of these breeds, describing in detail the different characteristics of each breed. When humans start to choose which animal to breed from, so called artificial selection, taste is put before function and the laws of nature, the natural selection, cease to apply. During this development, pedigree dogs have gone towards more and more extreme exterior characteristics and the dogs may have inherited various, more or less, severe problems for example compromised vision, impaired ability to move and difficulties to breathe. However they can still survive and reproduce because humans provide them with the conditions to do so.

Sweden will, in accordance with the EU-directive 2003/54/EC, move from post-regulating the electricity power grid-tariffs by using a fictitious grid, to a regulation in advance which uses the actual power grid as a starting point. For this purpose a component breakdown of the grid needs to be made to determine the value of the network and by that the tariff price that is reasonable for the network business in question to charge.The primary breakdown criteria is the voltage-level and type of region. Voltage-level is crucial for the cost and complexity of a grid-part, because the higher the voltagelevel is, there are more and stricter laws and rules to follow. This work is limited to the distributionpart of the grid, in other words voltage levels from 20 kV and below.The type of region is crucial to the type of components you can and want to use. In city environments both overhead-wires and independent substations are undesirable for both practical, safety and aesthetic reasons.

The preschool should lay the foundations for lifelong learning in a good educational activity. Preschool curriculum is designed to enhance the quality of the educational activities. To translate the curriculum in business, the importance of early childhood special education knowledge. With regard to the completion of theoretical knowledge requires the ability to translate theory into real action. Professionalism is essential to anchor the curriculum in daily operations.The study's purpose was to investigate preschool teachers' perception of professionalism and how the implementation of the preschool curriculum in their daily business functions.The study was an interview with four pre-school professionals with the spread in age and experience.

A Social Enterprise is a business that features a mixture of characteristics that originates from the third and private sector. A general conception of Social Enterprises is that they aim to improve social welfare by the use of sustainable business models. The mixture of social and business features has created ambiguity about how to define Social Enterprises. The purpose of this study is to clarify Swedish Social Enterprises as a phenomenon and to examine antagonism that arises from mixing the two different sets of organisational characteristics. This is achieved by conducting a qualitative study of ten Swedish companies that the market considers to be Social Enterprises.

Syftet med uppsatsen, att utreda de skillnader i rättsverkningar som finns mellan Natura 2000-områden och vanliga naturreservat,har jag uppnått genom att använda mig av traditionell juridisk metod. Genom att jämföra lagtextformuleringar, förarbeten och bakgrund till bestämmelserna om de två områdesskydden har jag funnit att reglerna om Natura 2000-områden har en betydligt större räckvidd än bestämmelserna för vanliga naturreservat. Allehanda verksamheter och åtgärder omfattas av den särskilda tillståndprövning som gäller för ingrepp i Natura 2000-områden, medan vanliga naturreservat har begränsad räckvidd till de ingrepp som stadgas i reservatsföreskrifterna. Jag har även funnit skillnader när det gäller inrättandet och upphävandet av områdesskydd, och resultatet är att EU-kommissionen utövar en stark kontroll vad gäller Natura 2000-områden. Kommissionen kan tvinga medlemsstaterna att inrätta särskilt skyddat område, och om medlemsstaten vill upphäva skyddet måste samråd ske med kommissionen.

To start a company on the Internet is something that has appealed a lot of people during the last couple of years. Some of the companies have succeeded in their struggle but a lot of companies have failed to live out their ambition. This paper deals with the concept of e-commerce and aims to study whether or not the companies that has succeeded has made use of business models and what other factors that is important that you wont find in any written theory.The paper also aims to study the concept of business models and what a business model consists of. To be able to do this research we have interviewed three different companies that are all active in e-commerce and have survived for at least three years. Two of the companies are classical web shops that sell products to their customers and the last one is a site with articles about hardware and IT business in general.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

Syftet med detta arbete har varit att undersöka hur Monroes idéer (Monroe, 1997) om en framgångsrik skola fungerar på en svensk skola. För att få reda på mer om framgångsrika skolor, har jag studerat aktuell forskning i ämnet. Jag har även besökt en skola i Sverige där man använder sig av denna skolmodell. Jag har valt att använda mig av kvalitativ forskning, där jag har använt intervjuer, samt observation för att samla in data. Bland resultaten kan nämnas att Monroes modell som innebär en stark ledare och tydligare regler ungerar bra på Hjällboskolan som jag har studerat närmare.

Background: The strategic importance of purchasing departments is increasing, yet supply risks are rather uncharted. The procurement of coffee involves supply risks and the purchaser needs to be able to handle these to enable the roasting-house to produce coffee as specified. Purpose: To chart risks in connection with the procurement of coffee as well as the possibilities of handling these. The thesis also examines if general risk management theories are applicable on the supply risk present within Swedish roasting-houses and can become an integral partof the purchasing process. Method: A qualitative case study of the purchasing process of Swedish roasting- houses.