Uppsatsens syfte är att förklara skillnaden i varför företag noterade på Stockholmsbörsen lämnar olika upplysningar om risker och osäkerhetsfaktorer. Studien baseras på företag noterade på Stockholmsbörsen OMX, Large-, Mid-, och Small Cap. Sammanlagt granskas 200 noterade bolag utifrån dess årsredovisningar. Undersökningen delas in i fyra olika riskkategorier; finansiell risk, affärsrisk, operationell risk samt strategisk risk. Varje kategori, med sina beroende variabler, analyseras var för sig.

Mankind has always been communicating, it is almost impossible to not communicate. The communication tree has grown a new branch, the environmental communication branch, and an ISO standard, the ISO 14 063 Environmental communication- guidelines and examples was issued October 2006. The purpose of this thesis is commissioned by the managing director of NQA Nordic AB in order to examine and analyse how organisations communicate environmental issues today, and how big the need for ISO 14 063 actually is, and further more if there are needs and wishes to make ISO 14 063 a certifiable standard. The main conclusion is that the there is a need for the standard, but it is difficult to say in which form since the knowledge about the standard is far to low among the organisations examined in this thesis. Clarity and transparency as ISO 14 063 promotes are important ingredients in organisations? environmental work, so sure a standard for environmental communication can help improve environmental performance, for example through opening up for two-way communication and from that on take part of the stakeholders? opinions.This study is based on a literature study and a questionnaire survey where 70 organisations (in this case authorities, corporations and non-governmental organisations) randomly chosen from the seven criteria, which ISO 14 001 defines as the environment: land, water, air, flora, fauna, natural resources and man and his collaboration with those.

Antalet kretskort som monteras i multikortssystem, till exempel telekommunikationssystem, ökar ständigt. Samtidigt som ytmonteringstekniken och packningstekniken blir allt bättre utvecklas även tillverkningsmetoderna för olika integrerade komponenter, vilket medför att varje kretskort rymmer allt fler integrerade komponenter. Detta gör att testning av integrerade komponenter och multikortsystem blir alltmer komplex. En förutsättning för att kunna genomföra effektiv testning är standarder. Standarder över hur testning ska genomföras medför att en komponent som uppfyller kraven från en standard är direkt utbytbar mot en komponent från en annan tillverkare som uppfyller kraven från samma standard.

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

The construction industry works today with a time limit, therefore it is important to have rational tools to improve the efficiency in the building process. That?s the reason for this report, where a standard for interior finishes has been developed for Sandvik. The standard for interior finishes is designed as a program for room functions and includes office space and sanitary areas. It is a proposal showing how Sandvik can design their premises in the future.

This essay takes its starting point in the making of a new national general school curriculum for the Swedish elementary school. The purpose of this essay is to estimate what the policy makers intended with the new policy documents and relate that to how a few teachers perceive these changes. In order to get an understanding of how the teachers view these changes I have done qualitative interviews with four teachers which all work in the Swedish elementary school.Theories on "implementation" and "street-level bureaucracy" are used to analyse my empirical material. My results tell that there is a difference how teachers relate to the new curruculum and the policy makers' intentions with it. That can be explained by the fact that teachers' work is complex and as to they work in a complex organization..

Nowadays Wireless LAN is playing a more and more important role in network systems. After 1999, in which the IEEE organization published its Wireless Local Network standard 802.11[1], many people saw the advantages of the standard but also the lack of support for multimedia streaming. A lot of research work has been done on the proposed IEEE 802.11e standard draft during the past 4 years. It is supposed to be able to fully support Quality of Service. The final version will be published early in 2004.

En elliptisk kurva består av nollställena till ett kubisk polynom i två variabler, sådant att det existerar åtminstone en punkt på kurvan och kurvan är icke-singulär. Punkterna på en sådan kurva bildar en abelsk grupp och olika egenskaper hos dessa grupper beskrivs i den här uppsatsen. Bland annat presenteras Mordell-Weils sats som säger att en elliptisk kurva över en talkropp är en ändligt genererad grupp. Nagell-Lutz sats ger nödvändiga villkor för att en punkt på en rationell elliptisk kurva ska ha ändlig ordning. Resultatet att en elliptisk kurva över de komplexa talen är isomorf med en torus presenteras också.

Aim: To examine director?s experiences of the process to implement smoke-free working hours and also their need of support to make it feasible in the municipality of Östhammar. Method: A qualitative interview study with a descriptive design was used. Semi-structured interviews were made with six directors who were selected from different levels, localities and administrations in the municipality of Östhammar. A qualitative content analysis was used to analyze the data.Results: Many positive aspects were pointed out regarding the implementation of smoke-free working hours.

The main purpose of this paper is to examine how the regulatory environment of ?equality plans" are implemented at the municipal level of decision making in the school environment - in terms of both local politicians, school structures and management by teachers.The paper will present how the implementation theory works in practice by examining two high schools in the Municipality of Norrkoping and see what differences exist in the implementation process of "equality plans" in schools with a variety of high and relatively low immigrant background among students.We will present how it seems from different perspectives. Are teachers today controlled by public professional ethics or personal reasons, where those street level bureaucrats mainly act on feeling depending on the case? And how might this affect the law? Do they in fact understand, or have the knowledge and the willingness to implement?In our study, we are using a comparative case study method with an interview guide. A comparison between the two school´s equality plan have been analyzed where we have developed key differences and similarities that we recognized regarding the subject.The results of the study demonstrate that the context is very crucial to addressing these issues.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Arbetet har gjorts åt Saab Security Systems i Växjö. Syftet med arbetet har varit att ta fram ett generellt distribuerat informationssystem som ska användas för informationsspridning på en flygplats. Från Saabs sida är målet med att införa ett nytt informationssystem att få en generell standard för hur informationsspridning ska gå till. På det nya informationssystemet ställs krav på flexibilitet, att det ska vara utbyggningsbart, att det ska finnas möjlighet att ansluta nya aktörer samt att det ska vara en tjänstebaserad arkitektur. Den övergripande frågställningen för arbetet har varit som följer.Kan tjänstabaserad arkitektur vara en lösning för hur information kan överföras på ett säkert sätt mellan flygklubbarna och flygledartornet?Under arbetets gång har en teoretisk studie gjorts där fem olika mellanprogram jämförts utifrån transport av information, tjänstebeskrivning, tjänsteregistrering och upptäckt samt säkerhet.

This study discloses home-care organizations in one municipality in Sweden and five units work with implementing the social services legislated value base for elderly people. The aim of this study is to gain an understanding of personnel and managers perception of the value base and its implementation in the practical work with the elderly. A qualitative method has been used to analyze the questions raised by the aim of this study. The empirical data was retrieved by semi-structured interviews with managers and their personnel in homecare service The empirical data was analyzed on the basis of the neo-institutional theory, Michael Lipsky?s theory concerning street-level bureaucrats and previous research regarding implementation of social policy and the practical home-care work.

I denna studie undersöks kontextuella faktorers inverkan på diskursen i en standard, SS 624070, framtagen av det svenska standardiseringsorganet SIS, Swedish Standards Institute. Undersökningen går igenom vilka premisser och faktorer som gör att diskursen i standarden ser ut som den gör. Undersökningen omfattar även hur aktörerna ser på denna diskurs, och hur användandet av standarden ser ut. Materialet består av intervjuer och texter som har analyserats utifrån diskursanalytiska begrepp. Med hjälp av intertextualitet och tematisering försöker undersökningen ge svar på hur kontextuella faktorer påverkar både hur denna diskurs skapas och hur den förstås.