Hållbar utveckling är en viktig fråga för samhället där företag har en betydande roll vad gäller arbetet med att möta framtida utmaningar. Miljöpåverkan, fattigdom och finansiella kriser är några problem som samhället, företag och konsumenter blivit medvetna om och tillsammans kan göra en insats för. Företag är stora aktörer runt om i världen och därför är det viktigt ta ansvar, varför studien ämnar uppmärksamma insatser företag gör.Ett hjälpmedel för att mäta och kommunicera hållbar utveckling är riktlinjerna som Global Reporting Initiative (GRI) bistår med. I Sverige är det ännu endast lagstadgat för statliga bolag att redovisa sitt hållbarhetsarbete. Trots detta är tillämpningen av dessa riktlinjer bland svenska börsnoterade företag hela 91 procent.

The Swedish field of digital X-ray imaging has since several years relied heavily on distributed information systems and digital storage containers. To ensure accurate and safe radiological reporting, Swedish software-firm eCare AB delivers a system called Feedback?the first and only quality assurance IT support product of its kind. This thesis covers several aspects of the design and implementation of future versions of this software platform. The focus lies on distributed directory services and models for secure and robust data propagation in TCP/IP networks.

Syftet med denna uppsats är att analysera hur tjänstekvalité inom B2B kan utvärderas samt att analysera om ViewsCapture, en frågeteknik med öppna frågor där respondenten själv kategoriserar sina egna kommentarer, kan tillföra något till befintliga metoder. Vidare avses att koppla samman utvärderingsmetoder med de olika syften företag har för att mäta kvalité. Uppsatsen byggs upp av en omfattande litteraturstudie om vad tjänster och tjänstekvalité är, samt varför det är viktigt att utvärdera tjänstekvalité inom B2B. De utvärderingsmetoder som beskrivs i uppsatsen är dels attributbaserade och dels händelsebaserade metoder. Empiridelen består av material från Unified Dialogs AB som har utvecklat frågetekniken ViewsCapture som sedan analyseras tillsammans med befintliga metoder. Undersökningen visar att tjänstekvalité handlar om att infria de förväntningar kunden har på en tjänst. Om kunderna skiljer sig signifikant ifrån varandra faller det sig naturligt att mer kvalitativa och mindre standardiserade metoder bör passa bättre.

Syftet med denna uppsats är att analysera hur tjänstekvalité inom B2B kan utvärderas samt att analysera om ViewsCapture, en frågeteknik med öppna frågor där respondenten själv kategoriserar sina egna kommentarer, kan tillföra något till befintliga metoder. Vidare avses att koppla samman utvärderingsmetoder med de olika syften företag har för att mäta kvalité.Uppsatsen byggs upp av en omfattande litteraturstudie om vad tjänster och tjänstekvalité är, samt varför det är viktigt att utvärdera tjänstekvalité inom B2B. De utvärderingsmetoder som beskrivs i uppsatsen är dels attributbaserade och dels händelsebaserade metoder. Empiridelen består av material från Unified Dialogs AB som har utvecklat frågetekniken ViewsCapture som sedan analyseras tillsammans med befintliga metoder.Undersökningen visar att tjänstekvalité handlar om att infria de förväntningar kunden har på en tjänst. Om kunderna skiljer sig signifikant ifrån varandra faller det sig naturligt att mer kvalitativa och mindre standardiserade metoder bör passa bättre.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

Bakgrund: På 1990-talet började hot och våld inom vården uppmärksammas vilket ledde till fler rapporter framkom inom området. Det finns dock fortfarande ett behov av att olika riskfaktorer som påverkar hot och vålds utbredning och konsekvenserna för sjuksköterskan. Syfte: Syftet var att belysa riskfaktor som finns gällande hot och våld gentemot sjuksköterskor på somatiska sjukhusavdelningar för vuxna samt sjuksköterskans hantering och eventuella konsekvenser av hot och våld. Metod: Resultatet bygger på 17 kvantitativa vetenskapliga artiklar som kritiskt genomlästs och granskats. Resultat: Resultatet visade att det fanns organisatoriska, patient- och sjuksköterskerelaterade riskfaktorer för hot och våld.

In some criminal cases, the only existing evidence is the verbal statement of a witness or the plaintiff. The typical example is an alleged rape where victim and perpetrator have had some kind of relation, and their records of the incident differ. In these cases, the assessment of the value of the evidence drawn from the plaintiff's story is of crucial importance. On the one hand, a false positive judgment means that a person is wrongly convicted, on the other hand, a failure to correctly identify a truthful claim of rape means that a victim of a severe crime is left without judicial remedy. That the prosecutor must prove that the crime is committed by the defendant without reasonable doubt, means that there is much more chance of a failure to convict guilty felons, than of the opposite.In the essay, the rules of criminal procedure directed at the evaluation of the verbal statement are identified and critically evaluated from the perspective of how they may or may not facilitate the judgment of a verbal statement presented before the court, either in person, or through other media such as video.

Aim With this study we want to highlight and analyze the media spin of the PR campaign Miss Skinny by clarifying; a diffusion pattern which covers posts published by bloggers and journalists; a framing pattern from the first audited post to the last; how journalists are influenced by user generated content, and what consequences this may have for the news coverage.Method We have conducted a studied of news posts and blog posts about the Swedish PR campaign Miss Skinny through content analysis, diffusion analysis and mapped direct links between blog posts and news posts.Main result We found that a surprisingly large amount of news postings contained direct links to previous blog posts and that the former media serial no longer can be applied on today's modern media where journalists and other players come together on the converged media arena. .

The subject of this study was to research whether or not the effect of job insecurity on self reported health differs between good and bad times in the economic climate. Two different years of a national health survey from the Swedish institute of health (FHI) served as data, with 2007 representing good economic climate and 2009 doing the opposite. Both years consisted of data from a national health survey distributed to 20 000 random individuals in Sweden, where 2007 had 5738 valid cases and 2009 had 10 373. A quantitative method was used to determine the difference, consisting of a three variable cross tabulation with chi2-analysis as well as a model of binary logistic regression for each of the two years.The cross tabulation found a significant difference between the two years, with those reporting job insecurity having less of a chance to report bad health during the year representing bad economic climate. While the logistic regression showed the same tendency, the two years could not be significantly differed from each other in that part of the analyzes.With this in mind, the conclusion from the whole test was that no significant difference could be found between the years regarding the health effect of job insecurity..

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.