This report presents a method for modelling a computer system from a security perspective. The questions that are going to be treated are:? What defines a secure system and how does the company relate to these factors?? What are the threats today based on hardware/software, human factors and company routines/policies?? What measures should be taken for the organisation to reach a higher level of security for their systems?? How do we develop a method for classification of security and what components should it contain?? What changes are reasonable and necessary with the respect to the company?s resources?The report has been done through interviews and analysis of existing systems on Fla?kt Woods AB. From analysis of material, the aspects judged relevant to the subject and to the company?s needs, have been compiled to a document.

Lack of political interest and will to deal with human rights violations carried out under the civil- military dictatorship, has characterized the transition and post-transition in Uruguay. The systematic use of torture, arbitrary imprisonments and forced disappearances in the relatively small country created a culture of fear that has been present through out the post-transition phase. Human rights groups have been central actors in the fight for truth and justice and against impunity. This study analyzes how these groups multiple democracy-building functions have contributed to democratic development. It also analyses how the democracy-building functions have been constrained by the political context.

Organisation har i många fall definierats som målinriktat samarbete mellan människor. Dessa mål kräver strategier, men studier visar på att 67 % av Human Resources (HR)- avdelningar inte har strategier som passar ihop med organisationens övergripande strategi. Syftet med denna studie är att undersöka hur HR- funktionen i en organisation upplever mål, men även hur de samarbetar och kommunicerar för att uppnå dessa mål. Tidigare forskning menar att organisationers mål inte kan vara formulerade godtyckligt, och de måste vara formulerade i förhållande till omvärldssituationer. Tydlighet i mål leder till att människor riktar uppmärksamheten, men också att ansträngningarna tenderar att förlängas i och med tydliga mål.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

The purpose of this study was to examine the resources and barriers that social workers have incorporating the Social Service Act states during meetings with clients, using and developing the client's skills and knowledge, develop their own resources and to promote the use of self-determination. A qualitative study was done by interviewing six social workers working within the in social service?s department for family and individual welfare. Social workers were encouraged to describe and discuss the key aspects of cases that developed positively respectively negatively. Motivation theory, evidence-based practice, empowerment, and expert-expert relationship are the theories and concepts that we used to analyze the material.The study's main conclusion is that the most important prerequisite for positive development of cases is that the social worker emphasizes and stimulates the client's own resources during meetings.

This paper discusses if Margin of Appreciation is compatible with the idea of universal human rights. Through the case of Negative freedom of association in Sweden, it studies the phenomenon that Giorgio Agamben has called the State of exception.The questions that are discussed and answered are 1) How does the rights theories of Jack Donnelly and Ronald Dworkin relate to Margin of appreciation, and 2) How has Margin of appreciation been applied in cases concerning the negative freedom of association in Sweden, in the European court for human rights. These questions and answers are then used in the discussion on how Margin of appreciation affects the concept of universal human rights. .

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

Social enterprises are increasingly gaining ground as an organisational form in Sweden, however the institutional structures for financing these types of organisations are yet to be established. With its usual origin within the civic society, social enterprises prioritise a higher goal than to maximise economic profit, which often causes these organisations to be dependent upon resources from external constituents within its institutional environment. The aim of this study was to examine how a social enterprise, which derives from the civic society, acts to mobilise resources from constituents in its institutional environment. This was executed through a case study of Jordbro Världsorkester (JVO) - a typical organisation in the civic society which takes the form of a social enterprise - by identifying how assets were used to gain resources in strategic responses to institutional processes and examining how institutional processes affects how JVO acts. Throughout the study, qualitative interviews were conducted with JVO and constituents in its institutional environment and a theoretical framework was developed which explains how capital is used to gain more capital in an emergent strategy of strategic responses as the organisation gets in contact with institutional processes from its institutional environment.

This essay aims to examine how the synthetic non-human subjects, EDI and Legion, are constituted in terms of their bodies, gender, desire and emotion, in the gaming series Mass Effect. In a close-gaming method I also want to explore in which way the gamer can effect or even change the expressions of the body, gen­der, desire, and emotion made by the synthetic non-human subjects. In order to do this I use Judith Butlers and Sara Ahmeds queer theory, and Donna Haraways cyborg feminism. I concluded that EDI em­braces her embodiments and is given a highly sexualized female body, being more of a woman than a machine. While Legion is rather embracing disembodiment and is given a non sexualized, androgynous male body, be­ing more of a machine than a man.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

In this paper we investigate whether power structures in organizations have an influence in the process that leads to burnout. We analyze if these power structures affect the individual?s health condition toward burnout in a way that leads to disability and subsequent absence from work. In the study, six persons who all have been unable to work due to burnout have been studied through qualitative, semi-structured interviews. The material have been coded with three different themes; leadership and hierarchy, responsibility and delegation of responsibility and performance and loyalty.

Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.

SammanfattningSyftet med vår uppsats är att jämföra den traditionella personalavdelningens roll med den moderna Human Resource Management-funktionen. Vi söker en definition på begreppet HRM och hur utvecklingen gått från den traditionella funktionen Human Relations till Human Resource Management. Vi vill se på de likheter och olikheter som kan finnas mellan begreppen och hur de påverkat personalfrågor. Vi utgår från ett anglosaxiskt synsätt men tittar utifrån ett asiatiskt perspektiv, för att se hur kulturella infallsvinklar kan påverka HRM. För att få svar på våra frågor har vi använt oss av både empiriskt och vetenskapligt material för att få så korrekta svar som möjligt.