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.

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.

For some time researcher has focused their interest on how women are being treated in sports and what impact it has on the development of the sports movement. Researchers in the field have tried to clarify where the problem lies, if it is gender or sex. Are the differences between the sexes caused by how society portrays women or because women and men are built for different purposes. This research paper studied how women in the sports of snowboarding and freeskiing perceived their possibilities to practice their own sports. Furthermore, the study tried to answer if the problems are originated from the culture of the sports, what the possibilities and opportunities women had to make ?it? and what women think is the reason why there are so few female athletes in their sports.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used.

Sweden is today often defined as a multicultural society. The implications on organizing and providing information in public libraries are many, since the systems presently used in the western hemisphere are not adapted to multi-cultural information. This thesis aims to outline ethical and practical problems that arise when organising and providing information concerning cultures other than western, and not least, when dealing with material in other scripts. With this theoretical framework the thesis examines the website of the International Library in Stockholm, a website built to serve users of different languages and scripts than Swedish. The research questions in this thesis are: 1, what specific problems can be distinguished within library work in a multicultural and multilingual environment? 2, what problems and needs were considered in the creation and design of the International Library?s website? And 3, can examples of problems and possible solutions of these be seen in the information and it?s organisation on the International Library?s website? The empiric material consists of the International Library?s website, and interviews with three informants involved in developing it.

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

Vacuum box leak testing is, because of geometrical problems, not always possible andtherefore an alternate test method with dye penetrant is used. DEKRA Industrial has identifieda need for quality assurance of the method and development of a written procedure withguidelines that lead to more uniform ways of testing.A literature study was done to get a general overview of nondestructive testing (NDT) and tosee how the method is used in different applications. European and American standards werestudied. Analytical and numerical solutions, involving flow simulation, were deemed to berather difficult and beyond the scoop of this project. Thus the problems had to be solved byusing experimental methods.

This thesis is a qualitative study in which 12 award-winning printed adverts, awarded with either a Swedish ?Guldägg? or an international Clio Award, have been analyzed from a rhetorical perspective. Visual rhetorics were used to analyze the adverts in order to expose the rhetorical concepts and to find out whether the rhetorical concepts represented in the Swedish adverts are the same concepts represented in the international adverts. One of the conclusions drawn is that pathos-arguments, a rhetorical concept where the senders allude to the emotions of the receivers, are the most prominent in both Swedish and international adverts, but are used in different ways. Another conclusion drawn is that the adverts are overall characterized by their messages not being explicit.

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.

In this thesis the aim is to explore the connection between International presence and Reconstruction of Postconflict states. The focus in this Analyse is the concept of CIMIC which is the institutional concept of Civil-Military Co-operation in International relations and a concept in Peacebuilding Theory. The cases, which are the empirical Material, is Afghanistan and Kosovo, two most-different cases.The theoretical framework is primarily consider the mechanisms successful for the Reconstruction process in general and within CIMIC in particular. This framework including both theories of State failure and International administered Territories as well as Models for Civil- Military Co-operation.The International presence in Postconflict Societies plays a big role, even thou it is very important that initiatives for rebuilding comes from the state within. The essence of CIMIC is the civil component and the military, operating in Peacebuilding and Reconstruction missions.

The purpose of this study was to find an explanation for why Amnesty International in Sweden has seen an increasing number of members, while the number of participants at the national annual meeting has decreased.The method of the study was done with an inductive approach in which the problem has affected the choice of theory and empirical data. The empirical data has been collected through both qualitative and quantitative method in which the analysis was implemented with support by statistics and interviews.To strengthen the arguments in the paper, sociological theories on organizations are used and also theories about social movements.The conclusion of the study is that Amnesty International Sweden has undergone a transformation towards a decentralized organization because it is not longer relevant for people who are members to achieve the purpose of the organization to participate at the annual meeting. This because that these members accesses the recourses they want to achieve by working on a local level. The main conclusion of this study is that Amnesty has moved towards being an organization that to some extent are working as a social movement, where there is no longer any clear link between local work and the central board of Directors. .

This paper is a study and comparison between the two Wireless LAN (WLAN) standards HiperLAN/2 and IEEE 802.11a. WLANs are used instead or together with ordinary LANs to increase mobility in for example an office. HiperLAN/2 is an European standard developed by ETSI and the IEEEs standard is American. A WLAN-card consists roughly of a Medium Access Control (MAC), Physichal layer (PHY) and an antenna. The antenna is the same for the different standards.

Inom alla verksamheter och organisationer finns det idag någon form av informationssystem. För att effektivisera, förändra och stödja verksamheten har allt fler företag valt att anskaffa ett standardsystem som hjälpmedel. Tyvärr innebär detta även att ett antal problem kan uppstå. Ett av de mest kritiska problemen som bör försöka undvikas är utebliven användaracceptans. Syftet med detta arbete var att undersöka vilka insatser som bör vidtas i arbetet med att anskaffa ett standardsystem, för att förbättra användaracceptansen.

In this essay, I make a queer feminist analysis of Mats Strandberg?s and Sara Bergmark Elfgren?s teenage novel ?Cirkeln?, which is about six teenage girls who learn that they are witches with a mission to save the world from demons. Using Judith Butler's theories, I examine the norms of sex/gender, ethnicity, class and sexuality found in the text and how these standards are created. I also analyze whether, and if so how, these standards may change when the magical elements enter the text.I also discuss the fact that older Gothic novels with magical elements often have been regarded as queer through history. .

Inom redovisningsområdet finns två olika redovisningstraditioner, den kontinentala samt den anglosaxiska. Den kontinentala traditionen innebär mer reglerad redovisning än den anglosaxiska traditionen när det gäller formen på redovisningshandlingar, ordningsföljder i balans och resultaträkning. Sverige har länge följt den kontinentala traditionen men har mer och mer gått över till den anglosaxiska och det som finns kvar av det kontinentala är mest av formell karaktär. Medlemsstaterna i EU fick viss frihet i hur direktiven skulle implementeras samt uttolkas och det ledde till flera olika tolkningar av begreppet "true and fair view". I Sverige översattes begreppet "true and fair view" till rättvisande bild.