At the beginning of the nineties, a new form of organisation, the process organisation, was about to be born. The features of the process organisation were a flexible organisational that works in a world where the pace of development is increasing all the time. Today there are many organisations that have mapped their processes, but in order to truly become a process organisation, the processes among other things have to be in harmony with e.g. organisational culture. Which effects the organisational culture has on the process organisation is yet unexplored, but however quite crucial.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

Outsourcing, förflyttning av funktioner till extern part som tidigare funnits i företaget, är ett fenomen som under de två senaste årtiondena har vuxit starkt i världen. Outsourcing har möjliggjort för företag att fokusera på sin kärnverksamhet och därmed erhålla konkurrensfördelar. Business Process Outsourcing är en kategori inom detta område, som innebär att företaget outsourcar hela eller delar av sin ekonomifunktion. Användandet av Business Process Outsourcing har ökat bland de svenska företagen under de senaste åren. Det finns mångtydiga förklaringar till denna framväxt, där en förklaring är att det är en trend.

The objective of this thesis has been to investigate the approval process for an image. This investigation has been carriedout at four catalog-producing companies and three companies working with repro or printing. The information wasgathered through interviews and surveys and later used for evaluation. The result of the evaluation has shown that allbusinesses are very good at technical aspects but also that the biggest problem they have is with the communication. Theconclusion is that businesses need a clear construction for the image process.

Bakgrund och problemdiskussion: Med hjälp av segmentinformation kan analytiker bryta ned analysen av bolagen till en lägre nivå vilket borde resultera i säkrare analyser. Segmentinformationen är viktig för användarna av de finansiella rapporterna eftersom information om bolaget som helhet kan vara svår att utläsa. Vi har tagit del av tidigare forskning inom området,men vi har dock inte funnit någon forskning med samma syfte som vi har. Vi anser därför att segmentrapportering är viktigt och intressant att studera.Syfte: Vårt syfte med denna uppsats är att utreda hur, bolag noterade på Stockholmsbörsen i branschen sällanköpsvaror och tjänster, utformat sina segmentrapporter i deras årsredovisningar samt hur relevanta, tillförlitliga och jämförbara de är. Vidare kommer vi att studera vad analytiker anser om rapporterna gällande dessa egenskaper med fokus på hur relevanta de är.Metod: I denna uppsats använder vi oss av både kvalitativ och kvantitativ metod.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

Syftet med denna kvalitativa undersökning är att jag vill beskriva och analysera homosexuellas komma-ut-processer. Datainsamlingsmetoden som använts är intervjucitat med kvinnor från den skrivna litteraturen, Lesbisk identitet, Dubbelliv och Komma ut, samt livsvärldsbaserade temaintervjuer med tre av mina vänner. I intervjuerna har jag utgått från dessa olika teman; upptäckt, resans gång och dagsläge. Jag har även med ett par citat från egna erfarenheter.Mina teorier jag har använt mig av är, Fuchs Ebaughs Exitprocess, Pennebakers begrepp Disclosure och Inhibtion, jag har även använt mig av interaktion, roll- och stigma inom socialpsykologi. Jag kommer att göra ett försök till att beskriva och analysera dessa områden inom mitt ämne; komma-ut-process i sin helhet, Vad är det som påverkar kvinnornas agerande i en komma-ut-process och hur personer i det sociala nätverket involveras i en komma-ut-process.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

The project was based on a request to improve an already existing program and hardware at the electrical engineering department at the royal institute of technology. For maximum ease of use, tests have been done on students to properly design the program for what it is meant to be used for. These tests have been transcribed and analysed, then brought back to the group in a discussion and then transcribed and analysed again, I call this process the ?four step process? (this process is presented and explained in chapter 6.4.). A part of this master thesis was also to analyse the four step process to enhance validity of this research.The project resulted in a new program with a new graphical view and features to help students and researchers to work with the technical tool for electromagnetic readings of planar objects.

The essay discusses a process of change at probationservice office. The purpose of the change was to decrease specialisation and increase flexibility of the probation officers. The change encountered several problems where the correctional supervisor was percieved to act unsurely and indecisively whilst parts of the staff constructed and implimented several courses of action to prevent the process of change..

Bactiguard is a Swedish company within the field of medichal technology. The company has been very prosperous since it was founded in 2005 and was electedÅrets MedTechföretag 2008 ?MedTech Company of the year 2008. According to a definition by NUTEK, Bactiguard is still considered a minor company ? despite high market value and international expansion.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

This is a report that goes through the design process of designing and illustrating a virtual clothing shop with the theme ?Stockholm Streetstyle? for the website ?Stardoll.com?. The purpose of the report is to examine how you can manage to get as close to designing a certain style or theme as possible, and also how the process of designing a clothing line can work, The illustrations were made in Adobe Illustrator and the final result of the project was an illustrated fashion collection with 21 parts, in the total of 6 outfits, and also a background for the shop. .

In this paper, the legal situation regarding freedom of expression versus the duty of loyalty is investigated, this in a context where an employee makes critical statements about his employer through social media.The duty of loyalty is a part of all employment relationships and it follows implicit from the contract regardless of whether it is specified in it or not. This duty means that an employee is required to put the employer's interests before his own and avoid all situations that end up in collision of the duties. The employee may no t either act in such a way that is intended to harm the employer. This means that the employee must be even off duty careful not to appear disloyal to the employer. This may lead to that a status update on Facebook, even when made on the employee's free time, can be regarded as disloyal conduct, with the dismissal or disciplinary action as a result.Case law states that the point of departure regarding criticizing the employer must be that the employee has an extensive such a possibility to that, without that being considered as disloyal conduct.

This thesis sets out to investigate three questions, first, how the Belarusian democratization process has progressed since the country?s independence in 1991 to the year of 2006. Second, how the relationship between Russia and Belarus has progressed during this time and third, if and how Russia has affected the democratization process. The study has been conducted through qualitative method, mainly using books and articles as sources of information. It has been found that the democratization process in Belarus has evolved in a negative direction ever since the presidential election of 1994.