Signalspaning har sedan länge varit en förmåga som Sverige genomfört och under kalla kriget blev det klart att ge-nomförandet av dessa uppdrag inte var helt ofarliga. Med hänsyn till att det nuvarande systemet är påväg att bli äldre bör en planering av ett ersättande system vara lämpligt att genomföra i närtid.Syftet med föreliggande Studie är att genom en systemanalys kunna finna en lämplig ersättare till den nuvarande plattformen för signalspaning, Gulfstream GIV-SP. Det system som har använts som jämförande plattform är den obemannade plattformen Global Hawk vilket är en toppmodern farkost framtagen av USA som en strategisk UAV. Plattformarna har för att få relevans jämförts emot de grundläggande förmågorna Underrättelse/Information, Uthållig-het samt Skydd vilket medför att prestandan kopplas till dessa.Resultatet av uppsatsen påvisar att prestandamässigt kopplat mot de grundläggande förmågorna så är Global Hawk bättre än det nuvarande systemet och de skillnader som en UAV medför är positiva. Vad gäller just underrättelse så är systemen relativt lika potenta men när det gäller uthållighet och skydd är den obemannade plattformen framstående.Slutsatsen av studien är att Global Hawk just nu är en plattform som kostnad sett är för dyr för det svenska försvaret och är på så sätt inte aktuell i närtid.

Detta arbete har kartlagt att BP har ett CSR-arbete utifrån Global Compact?s tio principer, men med brister. Den främsta bristen gällande deras CSR-arbete är inom miljö, men företaget är klar med att företagets huvudsyfte är att hitta, utvinna och generera vinst till sina aktietagare - vilket följaktligen inte är en miljövänlig handling för ett oljeföretag. Arbetet har även jämfört det CSR står för med Global Compact´s tio principer, som utvecklades av FN 1999. Global Compact innefattar fyra områden; Mänskliga rättigheter, Arbetsrätt, Miljö samt Bekämpning av korruption.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

Att nästan varje dag konfronteras genom sitt yrke med t ex tragedier, allvarligt skadade eller dödfall upplevs olika av oss alla. Syftet med föreliggande studie var att beskriva krisreaktioner samt möjligheten till krishantering hos vårdpersonalen efter traumavård vid en akutmottagning. En enkät användes för datainsamling. Resultatet visar att personalen upplever krisreaktioner i samband med omhändertagandet av skadade barn samt yngre patienter och vid omhändertagandet av deras anhöriga. Möjlighet till krishantering finns på arbetsplatsen men alla är inte nöjda.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

Bakgrund och problem: Finanskrisen 2008-2009 hade sitt ursprung i överoptimistisk långivning med anknytning till fastigheter. Bostadsbubblan som hade uppstått mellan 2001-2006 i USA fick störst betydelse och kom att beskrivas som den främsta utlösande faktorn till finanskrisen. Bostadsbubblan sprack och huspriserna började falla under 2007. Krisen intensifierades och utvecklades till en global finanskris under 2008 då den amerikanska investmentbanken Lehman Brothers tilläts gå i konkurrs. Botten nåddes sannolikt under 2009 som präglades av en global recession.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

In May 2004 eight former communist countries (EU-8) with close historical trade ties to Russia joined the European Union. According to integration theory, we expect that Russia ? a so called third country ? in some cases may suffer from trade diversion due to this. This thesis focuses on the possible effects on Russian trade resulting from the 2004 eastern enlargement of the European Union. It aims to find out whether any evidence of trade diversion can be found.

The main objective of this thesis is to study the brand manager?s role within a global business to business (B2B) company. In order to meet the main objective we have chosen to study and analyse one global B2B company, Alfa Laval AB, Alfa Laval DK, Alfa Laval PL and its co-partners such as an advertising agency. We have also studied three global business to customer (B2C) companies, Mars, Unilever and Nestlé, to get a picture of brand managers? role and responsibilities within the B2C environment which is already quite far ahead in the development of the brand management thinking..

When implementing syncronous filters with global clock nets, a substantial amount of energy is consumed in the clock net. Hence, it is interesting to reduce the size of the clock net, which in turn will reduce the total energy consumption. One way to acheive this, is to create a SIC (Structured Interfacing of Computational elements) since such a structure can be created without a global clock net. Our results show that a fifth order wavedigital filter with a sample rate of at least 10M samples/sec may be achieved.

The Private Equity industry has over the past years been booming and major external environmental changes have made the industry transform rapidly. Increased competition between Private Equity firms is one of the reasons why the industry has been and is being forced to focus more on addition of value through increased operational management. Consequently, the focus of value addition is by some said to be transferred away from deal making and financial skills, and into active operative management. This case study investigates how the portfolio management, and more specifically the measuring and management of performance, is carried out in a number of leading Swedish Private Equity funds with investments in the biotech sector. The biotech sector is characterized by extensive research and development, and many biotech companies often lack income and other measurable financial parameters in the initial phase.

Female and male managers in crisis- A qualitative study of how daily and evening newspapers produce female and male managers in crisisThe purpose of this studie was to investigate how female and male managers are produced in daily and evening newspapers. The newspapers that has been used in this study is Dagens Nyheter, as a representation for daily newspapers, and Aftonbladet, as an representation for evening tabloids. To answer the purpose three issues has been formulated: what are the female and male managers importance in emergency situations in the articles? How are power attributed to women and men in the articles? What similarities and differences are there between the representations from Dagens Nyheter and Aftonbladet?The theories that has been used in this studie are mainly gender theory, critical discourse analysis (CDA).The results of the analysis showed that female managers in subjectivily presented articles reports are produced in a more negative way than male managers. Further could the male managers be interpreted to be attributed more power in the articles than the female managers..

Karin Boyes Crisis (Kris) was published in 1934 as a contribution to the contemporary ideas of moral issues, challenging the dominating traditionalism within the literature critisism.With different kinds of stylistic procedures is Crises expressing a self which seeks to relieve itself from the repressing experience of Language. The text shows an attempt to create meaning beyond the conventional system of linguistic signs, beyond the tradition of literature.The focus in the essay is the self; the self is the basic structure and the theme of the text. Crisis shows it?s self-assuredness and points out a dialogue with the nietzschean philosophy. Nietzsche claims that the truth is a rhetorical creation, something which the language produces in the will of power.