Asset management in insurance companies differs from conventional asset management to the extent that respect has to be taken to both assets and the commitments the insurance company has towards its customers. A model that has proven to fit well regarding the matching of assets and liabilities is the Asset Liability Management Model (ALM model). In addition to the matching in the balance sheet, the ALM model can be used in a company's work with strategic portfolio allocation by applying it as a basis for analyzing investment strategies with expected risk and return. From this, the ALM model also becomes relevant for calculating key figures according to the legal framework Solvens II which includes laws and regulations regarding the demands on economical strength (solvens) of insurance companies.Hence, the goal of this masters thesis has been to, on behalf of Bliwa Livförsäkring, create an ALM model to support the asset management department of Bliwa in their work with defining a credible way of analyzing the future risk and return of Bliwa's asset portfolio and insurance undertakings.The ALM model generally consist of four submodels, the scenario model, the liability model, the asset model and the company model, where the scenario model often is named as the core of the ALM model. The course of action has been to develop these submodels individually, with focus on the scenario model.

Syftet med den här kandidatuppsatsen har varit att studera vilken legal status tentamen och tentamensvar samt elev- och studentbetyg har i svensk rättstillämpning med hjälp av frågorna är tentamen och tentamensvar allmänna handlingar samt är elev- och studentbetyg allmänna handlingar? I uppsatsen har den traditionella juridiska metoden tillämpats. Utredningen visar att tentamen samt tentamensvaren av Kammarrätten i Stockholm definierats som offentliga allmänna handlingar först efter att tentamen slutförts, eftersom de omfattas av provsekretess. Av de rättsfall som redovisats i uppsatsen kan konstateras att betygsdokument de facto är allmänna handlingar. För friskolor gäller dock att betygen blir allmänna handlingar först när betygen når kommunen..

Studien syftar till att erhålla en djupare förståelse om hur ordningsvakters uppfattningar om hur deras yrkes? och privatroll ser ut. Vidare är syftet att ta reda på hur våld och hot hindrar utförandet av en framgångsrik vaktroll. Metoden vi har använt oss av var semistrukturerade kvalitativa intervjuer med åtta ordningsvakter. Studiens resultat tyder på att yrkes? och privatlivet utgör två separata sfärer.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Research shows that almost 30 per cent men and 20 per cent women at the age of 16-24 in Sweden download music on a regular basis instead of buying records. Thanks to modern technologies teenagers of today have become used to downloading music illegally from theInternet. Even though legal alternatives, such as Spotify, have become popular, the behavior of illegal download of music still persists. What do record companies do to prevent this phenomenon and why do they go to such length to stop this widespread movement? The question is, why is illegal download of music a problem ? and for whom? To investigate this I?ve read books about the subject, analyzed web pages of alternative record companies and interviewed a drummer in a local band.

Lansen Technology is a security company from Halmstad, Sweden and their focus indeveloping and selling alarm solutions. One of their latest inventions is a vibration sensor thatrecognizes very small movements in the ground.The thesis work was made in cooperation with Lansen Technology AB and the task was toinvent a test equipment that decides whether the sensor is working correctly. By generatingcertain frequencies with specific amplitude, we will expect the sensor to give a similar output.The final report includes all the parts of our work as studying, choosing components,programming, construction, results and conclusion..

The purpose of this thesis is to investigate the plaintiffs and the defendant?s prospects to change their claims and pleas in optional civil actions and how the rules for the modifications of a suit are affecting the framework of the process. The plaintiff's general ability to expand and alter the claim is found in the chapter 13, 3 § of the Act of Procedure and the basic principle is that a claim is not to be changed. From this basic principle exceptions are allowed to claim another fulfillment or to expand the process with a claim for interest or other additional obligations. The plaintiff can also limit his or her claim or expand the claim with new legal foundations as long as the issue of the process does not change.

Immateriella tillgångar har blivit allt viktigare i en globaliserad värld med stora företag som investerar och agerar i olika länder. En viktig immateriell tillgång är varumärken. För att kunna värdera ett varumärkes värde finns det flera finansiella metoder. En ny standard, ISO 10668 Requirements for monetary brand valuation, utgavs av ISO (International Organization for Standardization) 1 september 2010. Syftet med denna standard är att på ett tillförlitligt sätt kunna värdera varumärken under sin uppbyggnad, vid eventuella tvister samt vid ett företagsförvärv.

Motivation, in an organizational context, is about whether the employees feel that their work is worthwhile, satisfactory and that there are opportunities for further development within the organization. However, motivation can be affected by a number of factors that originate from the employees? characteristics, the characteristics of the situation and the individuals perception of that situation. A factor that could lead to a low level of motivation is if the employee feels that his work is monotonous.Thus the purpose was to study the factors that lead to motivation and job satisfaction in a working environment that generally is considered monotonous and dull by investigating the target group cashiers at two Swedish grocery stores called Ica Kvantum and Coop Forum.In this study a quantitative method was used by the design of a questionnaire. The questionnaire was used to get a general idea of the factors that the respondents consider motivating in their work.The results and the analysis of the questionnaire show that you really cannot make any general conclusions since there are many different factors that lead to motivation depending on who you are as an individual and in what phase of life one finds oneself.

The aim of this paper is to find an algorithm to establish and maintain a virtual enclosure around a mobile unit. The area may take any form and should be scalable up to and including national borders. The enclosure is managed on the mobile unit. The target system is Android. Smartphones, tablets and more recently, cameras is examples of mobile units.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

Tekniken kring mobiltelefoni är under ständig utveckling och mobiltelefonen har idag fått nya funktioner utöver dess grundfunktion röstsamtal. Efterfrågan efter nya mobila tjänster drivs hela tiden framåt då mobilen får allt större kapacitet och prestanda. Bland de tjänster som växts fram märks möjligheten att utföra monetära transaktioner. Detta innebär helt enkelt att använda sin mobiltelefon för att betala och utföra allehanda tjänster kopplade till användarens monetära tillgångar. Överföringen av pengar kräver dock hög säkerhet.

Läkemedelshanteringen är ett av sjuksköterskans ansvarsområden inom hälso- och sjukvården. Utifrån kunskap och lagar skall den bedrivas på ett patientsäkert sätt men trots det sker läkemedelshanteringsfel vilket innebär risker i patientsäkerheten.Syftet med studien var att beskriva faktorer som påverkar säkerheten i samband med sjuksköterskans läkemedelshantering. Studien genomfördes som en litteraturstudie. Resultatet visade att vanliga läkemedelshanteringsfel är utebliven dos, fel administreringstid, fel dos, fel administreringssätt, fel läkemedel och läkemedel till fel patient. Faktorer som påverkar sjuksköterskans läkemedelshantering är felaktiga och dåligt skrivna läkemedelsordinationer, distraktion under läkemedelshanteringen, bristande rutiner samt införande av ny teknologi.

It is clear that media advertising is one of the crucial marketing tools for companies in order to promote their products and services. As we are moving towards more and more economic integration, both on a regional and global scale, the question about standardisation of media advertising has become increasingly important and is nowadays subject to discussion in most international companies. This thesis deals with the issue of standardisation in a region where the process of political, legal and especially economic integration is taking its course, but where cultural and linguistic diversity is still a remaining fact: Europe. The aim of this thesis was to investigate the potential gains from a standardised advertising approach but also to identify its limitations. Especially on a market place like Europe, with its diverse cultural and linguistic background, a fully standardised approach might be difficult to implement.

Detta är rapporten för hur IF Trions hemsida kom till och utvecklades. Från det att iden kläcktes tills det att hemsidan var helt färdigställd. Arbetet bygger mycket på de olika säkerhetsbrister som en hemsida kan ha, till exempel hur lösenord ska hanteras. Med avseende på detta så ingår ett avsnitt i rapporten om de vanligaste säkerhetsproblem som man kan tänkas stöta på under uppbyggnadsfasen och exempel på hur man kan lösa dem. PHP är det programmeringsspråk som IF Trions hemsida är kodat med.