As the companies of today are good at protecting themselves against external threats, but are having problems with internal threats, we focused on how information can be protected from ending up in the wrong hands. First and foremost to protect information from employees who might steal it and sell it to another company. Since the security investments needed are connected to the financial costs of implementing them we have tried to create a balance between the investments needed and the cost of implementing them. The different kinds of protection needed are first and foremost protection to make data less accessable, passwords and traceability. While it is hard for us to estimate the amount of money a company lose by the hour when the production stands still, we have not been able to use any of the excising models to calculate the profit of installing countermeasures.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

We have carried out a study of a classification system for the Swedish collection at The Royal Library in Stockholm from 1887. It was printed in 50 copies. The constructor, Bernhard Lundstedt, and his colleagues used it as guidance in lack of a catalogue. We regard it a local classification system. Little research has been done on old classification systems, but Francis Miksa points out the importance of examining them.

The aim of the study is to describe and analyze bank officials' views about what auditors will do. The main motivation comes from the government?s proposals that the audit duty will be abolished and it can lead to that bank officials in a bigger extent can influence the audit?s formulation. It can also lead to that a consumer audit becomes reality. The study covers a sample of 302 bank officials where 153 have participated through a survey questionnaire.

The purpose of this Masters thesis is to make an outline of different methods and theories within the field of bibliometrics and critically review their strengths and weaknesses. The author studied literature that discussed bibliometric methods and theories. The number of empirical studies that are based on bibliometric methods and theories are numerous and where principally excluded, but some empirical studies were included as part of the argumentation for and against different methods and theories. The author first gives an outline of which methods and theories there are and describes their different strengths and weaknesses. Citation analysis has many different fields of application such as information retrieval, mapping science, evaluative studies and monitoring literature.

In august 2006 the Swedish government official report (SOU) about the structural discrimination was published and caused a lot of debate in the media. This paper is about the report as such, as much as the academic quarrel it caused in the newspaper Dagens Nyheter. My aim is to explore why the report is so provocative and what the debate actually is about. I use discourse analysis both as a method and theoretical framework, inspired by Ernesto Laclau and Chantal Mouffe. Using this methodology I explore which discourses that are articulated.

När en ungdom misstänks för att ha begått ett brott kommer han eller hon i kontakt med rättssystemet på olika vis. Rättsystemets uppgift i detta sammanhang är givetvis att skipa rätt. Vidare är dess uppgift även att hjälpa den unge tillrätta i samhället igen.Min avsikt med arbetet är därför att ge en bild av hur ungdomsbrottslingar behandlas i rättssalen av de olika aktörerna för att se huruvida behandlingen kan sägas överensstämma med den allmänna, common sense, uppfattningen om hur ungdomsbrottslingar ska behandlas och om denna behandling överensstämmer med lagstiftarens intentioner. Jag ämnar också beröra hur aktörerna kan sägas känneteckna och klassificera ungdomsbrottslingen och lägga upp sitt arbete i behandlingen. I detta sammanhang blir det speciellt intressant att se om de följer några givna mönster inom rättsväsendet som kan ses som meningsfulla för samtliga aktörer.

This paper aims at describing and explaining the bi-and multilateral negotiations that are, and have been, taking place between Sweden's chief negotiator Allan Larsson and European countries, and within the EU institutions in Brussels, in order to seek support for the Swedish offer to host the European Spallation Source, ESS. It applies a case study method using political science theories ? governance and government ? and to a large extent information from the involved actors in the policy process. The paper also presents a constructive position, in showing how the negotiations on ESS can turn into a process leading to a decision on the construction of this research facility. ESS is negotiated in networks on bi- and multilateral levels consisting of European research representatives and financiers.

This paper attempts to investigate the correlation of 12 month abnormal returns and the fundamental value of stocks in theSwedish stock market between the year 2000-2011. Also, the paper tries to apply and evaluate the concept of the margin ofsafety. In estimating the fundamental value we use the residual income valuation model and three different estimationapproaches of the beta coefficient in order to correct for financial and operational biases. We find that our different portfoliosearn abnormal returns. However, this could be explained by the size effect and P/B effect.

Culture Management Cultural management administration producent KKE management.

Changes in the climate and the environment are largely consequences of human influences. Resources are given to teach adults about the environment. However, there are problems in focusing on adults because it is difficult to influence people when they already have created a lifestyle. We have instead chosen to focus on teaching children about changes in the climate and the consequences of this.Many of the toys available on the market today encourage children to consume. Luxury cars and dolls with hundreds of accessories are often made of materials that has have a negative effect on the environment.Another problem we often encountered during the year is the declining interest in technology and science.

DefinitionerInitial public offering (IPO)Den första försäljningen av ett företags aktier på den publika marknaden.AvnoteringHändelsen då ett börsbolags aktie tas bort från marknaden.Sarbanes-Oxley (SOX)Ett omfattande och för ämnet väl undersökt amerikanskt regelverk.Private Equity (PE)Aktiekapital som inte är börsnoterat, investerare som investerar direkt i privata bolag eller köper ut publika bolag från börsen.International Financial Reporting Standard (IFRS)Internationella regler som styr rapporteringen av olika typer av transaktioner och händelser.Mergers & Acquisitions (M&A)Förvärv och sammanslagningar av bolag.Definitioner hämtade från http://www.nasdaq.com/investing/glossary/.

This thesis studies the relationship between risk and the first day returns of Initial Public Offerings (IPO) by assessing the risk of each issuing company with a risk model that combine financial key ratios of importance. The study is based on 92 IPO?s that were made on the Stockholm OMX stock exchange during the period of 1997-2009. The point of departure was to investigate if the uncertainty created by the asymmetric information between investors and the issuing firm could be captured by predicting the possibility of failure in the future. This has been studied by applying Skogsvik?s probability of failure model on the 92 issuing firms.

It could be argued that theories about gender are something that should be a part of every upper secondary school teachers agenda (knowledge base), because the Swedish curriculum specifically says that schools must encourage and work for equal rights between men and women.The students are supposed tobe encouraged to develop their interest, without judgment, about what femininity and masculinity is.This essay is aiming to find out how gender is used in the teacher program at Södertörns Högskola. The main focus of the essay is to see the possible differences between the curriculum of 2010 and 2013. Using quantitative and qualitative content analysis this essay is aiming to examine how gender words are used in the syllabus, study manuals and literature lists for Educational science A (2010) and Educational science I (2013). In what way are gendered terms, like boy, girl heterosexuality and man, part of the text material? Who is represented in the material? And are there any differences between 2010 and 2013?The results show that there is a difference.

EC and WTO have been prosecuting collaboration for some time, which purpose is to liberalize the global market for commerce. There have been some alterations under the last decades. Establishing in other countries than their own is far easier, nevertheless it is getting more difficult. The enterprises demand equal treatment and the countries want to have the most favourable legislation. This has resulted in conflicts between different countries and even between the companies.