Syftet med denna studie är att skapa en ökad förståelse för hur Kinas aktiemarknad ser ut, genom att i huvudsak analysera landets största börs Shanghai Stock Exchange. En analys av marknaden har gjorts där vi studerat asymmetrisk information på Kinas aktiemarknad och studerat ifall det påverkar marknadseffektiviteten..

Vid ett möte i Lissabon år 2000 bestämdes att det fanns behov av att öka jämförbarheten mellan företags årsredovisningar i olika länder. Detta skulle åstadkommas genom att företag inom EU skulle bli tvungna att följa samma redovisningsstandarder vid upprättande av sina årsredovisningar. Som följd av detta blev IFRS/IAS(International Financial Reporting Standards/International Accounting Standards) år 2005 tvingande för alla börsnoteradeföretag i Sverige. I denna uppsats har vi valt att studera en del i denna standard nämligen IAS 24, Upplysningar om närstående.Med en närstående relation menas en part som, direkt eller indirekt, har betydande eller bestämmande inflytande över ett företag. Med detta menas att parten kan påverka ett företags finansiella och operativa strategier.

The topic of this essay is information seeking for children and young people in municipal libraries. This is based in the growing need for information seeking skills in the Information Society. Policy documents on the topic are scrutinized and related to a concrete praxis. Data has been collected through two case studies; one carried out in Ronneby and one in Trandared, Borås. These cases where chosen because of the existence of a local policy for library skills and information search for 6 to 12-year-olds.

This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

The purpose of this study was to investigate the reason behind thedecision by a company regarding the desire to use mobile access to theirERP-system and to discover whether this will involve any loss offunctionally in comparison to using the ERP-system on a computer atthe office. In addition, the pros and cons involved in using mobiledevices for accessing the ERP-system will also be examined. Semistructured telephone interviews were conducted with companies whicheither used or did not use mobile devices in relation to their work. Atelephone interview was also conducted with a consultant who isworking with the implementation of ERP-systems and mobile solutions.The survey showed that companies with staff working in the field assellers, service personnel and construction workers want to gain directaccess to their ERP-system so as to be able to act directly and takedecisions, to have the ability to provide more efficient order processingand to send out invoices more quickly. Those companies which have notopted to use mobile devices at work within this field are those whichare unsure of the connection to the Internet and the capacities availablewithin cellphones.

For innovative organizations and companies it is essential to use existing knowledge to avoid spending time and resources on already existing innovations. By using patent information, companies are able to get a picture of what is already done in their area of interest. The main purpose of the study is to examine the information use in small and medium-sized enterprises that are members of the Swedish Inventor?s Association, focusing on patent information. The study examines the use of patent information and which barriers the companies have to patent information.

För organisationer som hanterar känslig information är god informationssäkerhet en nödvändighet för att upprätthålla trovärdigheten och kunna bedriva verksamheten effektivt. Vi har därför valt att i denna uppsats undersöka hur statliga myndigheter som hanterar skyddsvärd information arbetar för att uppnå god informationssäkerhet. För att undersöka detta har vi gjort en fallstudie på två statliga svenska myndigheter där vi genom intervjuer och dokumentation har kartlagt hur myndigheterna skyddar sin information utifrån fysisk, logisk och administrativ säkerhet. Resultatet av undersökningen visar att myndigheterna skyddar sin känsliga information genom att använda sig av såväl administrativa och logiska som fysiska skyddsåtgärder. Undersökningen har också visat att myndigheterna till en tillfredsställande hög grad kan skydda den känsliga information de hanterar.

Today every organization is committed to some kind of environmental scanning in order to get necessary knowledge of the world around them. The acquisition, organization and storage of information in combination with a strategic use, is today an important factor for a successful organisation in any sector of our society.In this Master thesis I have studied how an organisation such as The Confederation of Swedish Enterprise (Svenskt Näringsliv) handles its information resources. I have also looked at the flow of information within the organization. The Confederation of Swedish Enterprise is Sweden?s largest business federation representing 50 member organizations and 55 000 member companies.

Syftet med denna studie är att beskriva och analysera hur ledarna för Katedralskolan i Växjö arbetar med att motivera medarbetarna vid införandet av en intraprenad. Fokus i denna uppsats är i första hand information och kommunikation ur ett ledarperspektiv men även till viss del utifrån ett medarbetarperspektiv..

Online social networks are a natural part of the lives of today?s western youth. Media and information literacy is a central part of research in Library and Information science and until now there has always been more focus on these subjects in a learning context rather than in an every day life context.The aim of this study is to further examine how adolescent boys value and trust the information they receive via Twitter in their personal lives, and how this effects their view of their environment. The study was done with a qualitative method, where we conducted interviews with six boys who were all born in 1997. The results showed that they knew how to react critically to information on Twitter.

The purpose of this paper is to examine information sharing in a hospital organization that is undergoing reorganization. The aiming is to make all employees at all levels actively involved in business development in order to create a smooth and, from a patient?s perspective, adequate emergency care. The paper suggests that the theory of social capital can explain the complexity of what motivate and what promote individuals to share information. The method used in the paper is the case study, focusing on detecting, interpreting and gaining insight on how information shares in an emergency department.

The main aim of this study is to illuminate problems related to communication with immigrant patients with insufficient or no knowledge of the dominant language.

Årsredovisningen är den viktigaste ekonomiska rapporten ett företag producerar. Den innehåller förutom den lagstadgade delen även i många fall frivillig information. Vår uppsats behandlar den frivilliga informationen i årsredovisningen. Syftet med vår uppsats är att förklara varför företag väljer att ta med viss information. I den teoretiska referensramen hittar vi teorier som styrker varför företag väljer att ta med frivillig information.

Sexuality contains more than just reproduction and is an important part of quality of life. Chronic disease can lead to sexual dysfunction for both males and females. The nurse plays an important role in informing and teaching. Throughout dialogue and observations the nurse can detect possible problems, document and then take measures. The study was performed as information retrieval of literature where the cause was to highlight sexuality for patients that have experienced a myocardial infarction.

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.