Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks.

A speech-based material that early can assess a child's hearing is needed to provide an indication of a hearing impaired child's language development. Being able to identify and discriminate between different sounds is a requirement for interpreting speech. Hearing assessments that examine speech perception can therefore, unlike, for example, pure tone audiometry, examine a hearing impaired child's perceptual language skills and provide a basis for intervention.The purpose of this work is to evaluate a new auditory material on 3-year-old children. The auditory material is based on the Ling-6-sounds and the main question was which of the sounds in the test were adequate for test of discrimination. Furthermore, it was investigated how the test works with children aged 3:0?3:11 years and how age and gender affect the result.Twenty-four children aged 3:0?3:11 years were tested using a computer based test.

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.

We acknowledge the lack of empirical studies of the performance of analyst target prices in the Swedish stock market by examining the profitability of target prices for stocks publicly traded on the Stockholm Stock Exchange. We use consensus target prices issued between 2006-2010 and create two different strategies to observe the abnormal returns generated during this period. Going long in the top decile stocks with the best target prices and going short in the bottom decile stocks with the worst target prices generates a statistically significant abnormal buy-and-hold return of 8.9%. An active strategy with daily portfolio rebalancing and a timely response to target price changes generates a less significant monthly alpha of 1.4% against CAPM. The results show to be robust against the size effect discovered by Fama and French.

This study is a qualitative study based on a constructivist approach. Meanwhile, it draws on an ethnographic approach combined a working memory based on memories in various events that took place three years in a former student in the program for sociology and social development. Mainly qualitative interviews are essential for the empirical material analyzed. The study is based on interviews of five college students with an ethnic origin other than swedish at Halmstad University, four women and one man. The aim is to look at how college students with an ethnic origin other than swedish relate to the representations of ethnicity.

Flow measurement is one of the greatest challenges in order to calculate efficiency in hydropower. Most hydropower plants in Sweden use differential pressure methods for flow measurement. These methods are dependent on constant conditions in the waterways. A change in these conditions, like turbine improvements, prevents differential pressure methods to verify efficiency improvements. Since efficiency improvements can?t be verified by one measurement system, another method, which isn?t affected by changing conditions, can be used.

Wavecraft AB develops medical equipment for heating of organic synthesises. The heating is done with microwaves, which improves the process in both speed and accuracy compared to the more traditional methods where heating elements are used. This report discusses the developement of an automatic lid mechanism for one of Wavecraft's product prototypes. The company assumes that the final product will be integrated by customers into fully automated systems, and the upgrade from a manually to an automatically controlled lid is therefore an important step in the product's developement process.The first stage och the project was an idea generation process. The ideas generated here were organized into five different concepts of which the best one was selected through the use of a concept matrix.

This thesis explores the opinion of different participants in the music business regarding music being made available at the public libraries. The aim of the thesis is to answer the following questions; which are the most important issues concerning the distribution of music? How do the informants perceive the public libraries mission and activity in regard to make recorded music available? Which are the benefits/disadvantages with music being made available at public libraries? Seven qualitative, semi-structured interviews were conducted with representatives from the following organisations; SKAP (The Swedish Society of Popular Music Composers), FST (Society of Swedish Composers), SAMI (Swedish Artists and Musicians Interest Organisation) SMF (The Swedish Society of Musicians), SOM (Swedish Independent Musicproducers), IFPI (International Federation of the Phonographic Industry) and EMI Music Sweden. A study of literature and articles generated nine themes, which constitutes the frame of reference for the thesis. The result shows that several of the informants have not reflected upon the public library as an important actor when it comes to the distribution of music.

During the last decade, there has been an increase in the use of technology-based self-services within the retail sector. The increase is particularly noticeable within the grocery market. The reason behind the increased use of these systems is partially due to the fact that companies within highly competitive retail markets continually look for ways of decreasing costs while upholding efficiency. The problem is that it is difficult to understand the true economical implications of investments relating to these machines. The purpose of this study is to investigate and contribute with new insights regarding the cost-structures of the stationary self-checkout systems and traditional cashier desks, within the retail grocery market.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

This thesis is carried out on behalf of watermixer manufacturer Ostnor AB in Mora.The thesis deals with the area of Article Bound Instructions (ABI) at the company'sassembly department, regarding the layout and management routines involved withthese instructions.In the current situation there are problems with no uniformity in the manner in whichthe ABI is written, then referred to both the civil structure, images and specificityrates in the text.Another problem is that operators do not make use of the ABI that are available inthe current situation, and that there are no clear procedures for who has theresponsibility to write, update and change these ABI.During this work has several people that were identified as key personnel of thethesis held in order to get a handle on how the current situation of the variousobjects of the work looks like, and to examine different desires about the future ofthese should look like from the different subjects perspectives been interviewed.During the work, a number of deficiencies, including that the current program that isused to write the ABI, Lotus Notes, do not possess near the prerequisites for being asimple program to deal with when writing the ABI, which is a condition since wishesare about to put the responsibility for the ABI generation to the departmentsoperators, since their main task is to assemble and do not bother with a program in acomputer.The result of this work has generated new layout and structure of the ABI, designedto be used continuously in the assembly for evaluation, routines regardingresponsibility of the ABI for the Department of Production Engineering (PT),procedures for how the ABI should be written regarding amount of detaileddescriptions in the text and use of pictures.In addition, proposals for further work and improvements has been developed basedon experience during the work and presented at the end of the report..

Many of todays studies show that district heating is one of the betteralternatives as heating source because of its low environmental load.The energy source is often leftovers from other processes producing energy or waste, like garbage or chips.Electricity in combination with geothermal heating is another heating system that has increased sharply during the last years, and also this system decreases the discharges that have negative affectson the environment compared to several other heating methods.This report aims to, concentrated towards these two different heating systems, estimate the amounts of discharges they indirect cause and how the environment is affected.We have calculated the mean value for discharges of carbon dioxide, nitrogen oxide, sulphur oxide and dust generated from electrical power used in Sweden.Through interviews and research we have gained data for the same substances that district heating based on combustion of garbage and biofuel generates.We have also in cooperation with a housing company chosen a building we see representative for many of the new single-family houses built in Sweden today.Based on its shape and appearance we theoretically created three alternatives of the same house, each of them with climate screens different from each other.Together with the amounts of discharged environmental affecting substances, these houses were the base for our calculations and studies when investigating the different heating sources environmental effect.The results have thereafter been analyzed and discussed from different angles..

This study aimed to investigate written and oral narrative in adults. The participants consisted of 30 subjects aged 32-79 years. They produced one picture elicited and one free narrative, both written and orally. The written narratives were recorded in a keystroke logging program and the oral narratives were transcribed orthographically. Data from all the narratives were analyzed according to: number of words, words/minute, active writing time, total process time, number of characters and number of characters in the final text.

Lättelement located in Örnskoldsvik AB is one of Sweden's leading companies in the development of building elements in the form of roofs, walls and floors made ??out of light beams. The company has clients from Lund to Kiruna, and from Norway. This means that the elements have high standards when they have to take many different loads from wind and snow due to such wide geographic variation.The roof elements are structured so that the main body is made of light beams with an I?profile.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.