Human capital is professional service firms' most valuable resource and its quality is closely linked to the quality of its services. The purpose of this study is to investigate how professional service firms appraise their employees. A comparative study between an architecture firm and a management consulting firm is conducted with the aim to identify and explain similarities and differences in performance appraisal. Two qualitative case studies are performed and interviews as well as documents are used to explore the area. The thesis builds on a critical perspective and it has an explorative approach.

This study is about how older people are portrayed in TV- commercials, and what those images are saying about senior citizens as consumers. I?ve chosen two of Sweden?s most popular TV channels that are broadcasting commercials and from those two channels recorded commercials in a period of one week, three times a day (morning, afternoon and evening/night). My purpose with this study was to see when older people stared in commercials, which kind of merchandises they were marketing, in which manor they acted out their roles, and (if possible) say something about the elderly people as consumers..

A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.

Although women express a desire to be managers and although they constitute the majority of Sweden's newly graduated academics, they are still heavily underrepresented on senior management level in the Swedish private sector, where men hold as much as 95 % of the top positions. Considering the massive waste of resources that this implies, this thesis sets out to investigate the underlying reasons for the skewed gender distribution on senior management level in two Swedish professional services companies - an industry where the described problem has been palpable. Additionally, the thesis explores the effects of actively working for increased gender equality. With a basis in gender and organization theory, a broad theoretical framework has been compiled and applied to a qualitative case study design. The thesis reveals seven distinct impediments, which together create a parable of an obstacles course, that prevent women from advancing the corporate ladder in the same manner as their male colleagues.

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.

An LSS officer?s activities are governed by laws and regulations and it has great power in influencing the individual's situation when reweaving its case. Officer?s actions have effects on the applicant and it can use its power and not look after the individual's best. Its interest can lie in community and his own position.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Syfte: Syftet är att beskriva och analysera riskhantering av projektrisker och finansiella risker i infrastrukturprojektet Varbergstunneln under planeringsfasen där två aktörer har studerats, Trafikverket och Varbergs kommunala verksamhet, och deras perspektiv på riskhantering och hur dessa aktörers perspektiv skiljer sig åt för att få förståelse för hur olika typer av risker och aktörer riskhanterar utifrån deras perspektiv i ett infrastrukturprojekt.Bakgrund och problem: Trafikverkets uppgift är att se till att tågen kommer i tid, transporter sker så säkert som möjligt och med minsta möjliga miljöpåverkan. Tillsammans med andra aktörer ska de se till att den bästa möjliga samhällsnyttan skapas för pengarna. Den 21 mars 2013 kom regeringens tillåtlighetsbeslut för delprojektet genom Varberg för att bygga ut järnvägen från enkelspårig till dubbelspårig. Detta är en av de största utmaningarna i Varbergs kommun där den kommunala och den statliga planeringen måste gå hand i hand. Det finns stora risker kopplat till infrastrukturprojekt men det finns också stor möjlighet till samhällsekonomisk lönsamhet.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

A valid arbitration agreement constitutes a bar to court proceedings as well as a prerequisite for arbitral proceedings. In NJA 2008 p. 406 and NJA 2012 p. 183, the Swedish Supreme Court applied the so-called doctrine of assertion with respect to the issue of whether a dispute should be settled by arbitration or litigation. Prior to these judgments, it was uncertain if the doctrine of assertion was applicable regarding this issue.

 This paper evaluates the effect of exchange rate risk on the sum of bilateral trade. To distinguish the effect between different types of countries, two groups are defined: advanced and developing economies. Economic theory on exchange rate risk and trade proposes ambiguous effects of increased volatility. However, the ex ante hypothesis is that developing economies are more sensitive to volatility. Contrarily to the hypothesis, the empirical results suggest that advanced economies would benefit up to twice as much from a removal of exchange rate risk.

Delirium är ett vanligt tillstånd på intensivvårdsavdelningen (IVA) och forskning visar attpatienter som drabbas av delirium har högre mortalitet, längre vårdtider på sjukhus och sänktlivskvalitet lång tid efter vårdtiden. Det finns olika former av delirium: hyperaktivt,hypoaktivt och blandformer. Den vanligaste formen, hypoaktivt delirium, är lätt att feltolkasom översedering eller depression. Att använda sig av bedömningsinstrument kan göra attdelirium upptäcks tidigare och att patienten snabbare får adekvat vård, vilket kan lindraförloppet. Det har utvecklats olika instrument för att bedöma om patienterna har delirium.Syftet med denna studie var att undersöka om användandet av CAM-ICU (ConfusionAssessment Method for Intensive Care Unit - ett bedömningsinstrument av delirium) är ettanvändbart mätinstrument för sjuksköterskan att upptäcka delirium hos patienter som vårdaspå IVA.

AimOur aim with this study was to examine how outdoor education is designed and experienced in three upper (senior) levels of compulsory school in Stockholm, and to compare it with the Norwegian equivalence.MethodOur method has been interviews with ten teachers, of whom six are Swedish teachers and four are Norwegian teachers. Two Swedish teachers are teaching in other subjects than Physical Education, four are teachers in Physical Education, two are teachers in Norway in Physical Education at and two are teachers in Norway at university level. Questionnaires were used to examine the Swedish pupils? attitudes towards outdoor education. 90 questionnaires were delivered, and 70 answered them.

The purpose of this study was to look into the work of care organizers for elderly care, in three municipalities in southern Sweden, and how they use the law and local guidelines to evaluate the need for home care. The intention was to determine if presence of relatives makes a difference in the needs assessment and if the care organizers practice harmonize with the guidelines. To do this, we did a qualitative study alongside with analyzing each of the local guidelines. By interviewing five care organizers, we were able to see their side of elderly care and how they combine the law and local guidelines in their daily work with elderly care. Our main themes are, in short, the law and local guidelines, the view of care organizing and needs and also closeness to relatives.

Regardless of what discipline nurses work in, wound care is one of the tasks. Caring for wounds involves early detection of signs of infection, in order to avoid complication. Wound infection extends suffering for the patient and causes unnecessary costs for society. The aim was to describe how nurses can identify infection in wounds. Method: The design of the study was a literature review, where13 scientific articles were examined and analyzed.