Denna studie redovisar den frivilliga information som svenska VD och koncernchefer tar upp i VD orden i sina årsredovisningar. Syftet är att analysera var Sveriges redovisningsutveckling är på väg, genom att bland annat ställa de svenska VD orden i jämförelse med utvecklingen av öppenhet i årsredovisningar inom detta område i framför allt USA och Storbritannien. De undersökta VD orden kommer från årsredovisningarna hos de 18 svenska börsnoterade företag med högst värde på sin aktieomsättning år 2005. Eftersom det fortfarande inte finns någon fullständig teori inom detta område har ett induktivt förhållningssätt använts. De metodologiska val som gjorts är inspirerade av det som Glaser och Strauss (1967) kallar för grounded theory..

Background: When a person suddenly pass away, the relatives often arrive to the Emergency Department under chaotic circumstances. In this critical situation the nurse has an important role for the care. Many nurses lack of knowledge about how to take care of the bereaved relatives. Aim: The aim of the literature study was to describe aspects of caring for suddenly bereaved relatives. Method: The data for the study were scientific articles found in the databases PubMed and Cinahl and from a manual search.

Nilsson, P. (2014). Promoting physical activity at a local level, a study conducted at a local health campaign. Bachelor thesis in Public Health science. Department of work- and public health science.

From an investigation by Finansinspektionen and KTH (2009) it is apparent that financial advisors and their clients develop relations, believing that they understand each other, while in fact, they do not. The media tends to notice the conflict of interests between advisors and retirement annuity clients. The aim of this study is to create a greater understanding as to why misunderstandings occur between advisors and clients. This will be accomplished by a quality study of how advisors and trade unions assess how the relationship functions. The theoretical part consists of theories concerning relations and uncertainty.

Denna uppsats har som syfte att klargöra hur långt det är tillåtet att med reverse engineering experimentera med en patentskyddad uppfinning innan patentintrång föreligger. Främst förs en diskussion om hur långt det är tillåtet att experimenteramed en patentskyddad uppfinning, utifrån patentlagens experimentundantag, utan att kränka ensamrätten som patentet ger. För att svara på denna fråga börjar diskussionen ur ett svenskt perspektiv i den svenska patentlagen, med ett instick ilagen om skydd för företagshemligheter. Diskussionen förs sedan ut i Europa för att se hur bedömningen av reverse engineering och experimentundantaget gjorts där och till sist vänds blicken mot USA. Bedömningen som görs är att reverse engineering ges ganska fria händer så länge målet för processen är att finna ny kunskap utöver den kunskap som finns inbäddat i patentet.

The purpose of this thesis is to examine how young women create their feminine gender positions in relation to their reading. Using qualitative research methods the empirical material has been collected through so called reflexive interviews with eight young women aged 15-17. From their statements the empirical material has been divided into five themes that are important to the young women, as well as to the formulation of the problem. This constitutes the model of analysis. The analysis has been conducted through an examination of these themes from a gender theoretical perspective and through the application of theories about reading and gender.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

Skattesituationen i Ryssland har varit ett omdiskuterat ämne de senaste åren. Anledningen är tillkomsten av ett nytt kapitel i skattebalken som reglerar bolagsskatt. Situationen, där investerare inte känner trygghet och förtroende till landets skattepolitik, tycks ha skrämt iväg både utländska och inhemska investerare. Bolagsskatten står i fokus när investerare tar beslut huruvida de skall investera i landet eller inte. Syftet med denna uppsats är att kortfattat beskriva den ryska bolagsskatten, dess struktur och tillämpning.

This paper is a comparing study of the retrieval effectiveness of the search engines Google, Google Scholar and Scirus. The aim is to find out how good they are at retrieving relevant academic material in the research-field of Library and Information science. The thirty search questions where based on actual information needs collected from exams within the field of Library and Information Science. This method was used to prevent that none of the search engines were given an advantage because of construction of the information needs. The first twenty retrieved documents on the retrieval lists are examined for academic content and relevance.

No abstract.

Today there is a shortage of skilled IT-technicians in Sweden. It is approximated that Swedish companies can hire 31 000 IT-technicians in 2015 and the need seems to increase in the coming years. One proposed solution to this problem is to make programming more desirable to youths. In this study we attempt to investigate the effects of an introductory course in computer science on youths? (16-17 years old) in a classroom setting.

Background: When a person suddenly pass away, the relatives often arrive to the Emergency Department under chaotic circumstances. In this critical situation the nurse has an important role for the care. Many nurses lack of knowledge about how to take care of the bereaved relatives. Aim: The aim of the literature study was to describe aspects of caring for suddenly bereaved relatives. Method: The data for the study were scientific articles found in the databases PubMed and Cinahl and from a manual search.

Every year the Swedish gambling monopoly serves as a significant source of income for the government. This income is later distributed by the government on various areas for the common good. The question is wheather the state is allowed to preserve this lucrativemarket for itself by any means necessary. Also is it enough to claim that the monopoly exists to protect the citizens, and thus escaping the conditions of EC-law, and its struggle to harmonize trade between the member states? This thesis describes the Swedish gambling monopoly and its relationship with EC-law.

Denna uppsats beskriver fenomenet shared services, varför företag satsar på shared service centers (SSC) och hur de går tillväga när de designar dem. Studien har genomförts med hjälp av en litteraturöversikt och en fallstudie av TeliaSoneras nu pågående implementering av ett shared service center, FSS. Fallstudien består av fyra intervjuer och en genomgång av TeliaSoneras egna informationsmaterial och medarbetarenkäter. Litteraturöversikten visar att shared services utlovar väsentliga förbättringar av ekonomifunktionen och besparingar, att det finns en stor tilltro till dessa löften men att det saknas underbyggda bevis för hur stora besparingarna egentligen är. Designen på TeliaSonera FSS visar sig följa litteraturen relativt noga, förutom vad gäller placering.

This thesis is a discourse analysis analyzing public library librarians' talk on the subject of public library meeting places. Within the field of Library and Information Science the public libraries' functions as social meeting places have been scrutinized for more than a decade. Researchers in the Nordic countries in particular have looked at library users' use of the library space and have highlighted the sociologic dimensions of the public library and the meeting place functions. Few however have paid much attention to the library personnel's point of view. The discourse analysis perspective is about language use and how people construct the reality.