Den information som företag lämnar i sina finansiella rapporter ger dess intressenter en möjlighet att analysera företagets verksamhet. Det är då av stor vikt att informationen är tillförlitlig, vilket i sin tur är beroende av egenskaperna hos det som mäts.År 2004 kom nya normer för hur redovisning av pensioner skulle ske. En stor förändring var att företagen, istället för Finansinspektionen, skulle ta fram många av de antaganden som behövs vid beräkningen av de förmånsbestämda pensionsplanerna. Dessa antaganden kan ha en stor påverkan på företagens finanservilket innebär en risk att de används i earnings management-syfte.Syftet med denna uppsats är att undersöka huruvida ett företags finansiella situation påverkar dess val av aktuariella antaganden vid beräkningen av de förmånsbestämda pensionsplanerna.De kvantitativa data som undersökningen bygger på insamlades frånårsredovisningar från 75 koncerner av ett ursprungligt urval av 272. Det material som hämtades utgjordes av aktuariella antaganden samt andra finansiella variabler som rapporterades i årsredovisningarna för år 2004 och 2005.

Background and Introduction: Environmental report drew attention in the 1980s when the Va?rldskommissionen fo?r miljo? och utveckling received a mandate from the FN to investigate the relationship between economic development and environmental degradation. In connection with this, although sustainability a new item for many businesses. But to say exactly what sustainability is all about is very difficult. In 1996 the then Government Redovisningskommissionen a study on the introduction of an amendment to the Annual Accounts Act, which would force companies to report on environmental issues in their annual or consolidated accounts.

Almost all people in Sweden have to visit a grocery store at some point, which are facing plenty of different kind of hygiene risks. They will face both employees and other customer - all of them are possible to give the innocent customer some kind of infection. Does the shopkeeper know this Maybe, maybe not. Nevertheless, there's a lot of work to do for a shopkeeper who wants to understand his customers. The shopkeeper needs to understand how to decrease the customers' risk perception, as well as how risk and media fits together.

De senaste åren har det skett en nedprioritering av risk- och krisföreberedande arbete på kommunal nivå, främst gällande naturkatastrofer. En av anledningarna till detta är att de kommunala medlen prioriteras mot andra saker som exempelvis skola, vård och omsorg.Syftet med uppsatsen är att undersöka lärdomar och förmåga rörande hanteringen av naturkatastrofer på olika myndighetsnivåer i Sverige. Lärdomar studeras utifrån ett verkligt exempel: skogsbranden i Västmanland sommaren 2014. Huvudfokus för uppsatsen är att studera Uppsala kommuns förmåga att hantera en eventuell framtida naturkatastrof.För att undersöka syftet används två teoretiska modeller: Framgångsfaktorer för krishantering samt DROP-modellen. Framgångsfaktorerna används sedan för att se om lärdomar har inhämtats ur skogsbrandskatastrofen.

The purpose of this paper is to investigate contents in the news in order to search for similarities between the two television news reports, Rapport and Nyheterna. The news features that I examined in my investigation were broadcast in April and May 2006.SVT and TV4 are two Television channels both belonging to the analogue television network in Sweden, which means that they reach out to almost the whole country. Hence I thought it was interesting to investigate their reports on similar news.The question:- Which are the similarities and differences between how the two programmes describe their reporting on similar news?When I put together the information from the two programmes in the schedule I based my analysis on the following questions: topic, place, length, type of reporting and per-sons/sources.The method for this investigation is a quantitative content analysis. However, some part of the collection of information and description/interpretation of the material is qualita-tive.Rapport and Nyheterna had an average of 15 similar news features per week, of which foreign news dominated.

Previous research shows that Sweden has developed into a segregated society, although it has never been completely homogeneous. A greater integration led to vast number of diverse cultures and religions; therefore the Muslim custom came closer to the Swedish society.The purpose of this thesis is to study how Muslims were portrayed during the incident in Landskrona in March 29 2010 and the bomb threat in Gothenburg in October 31 2010. The study also focused on what Muslims themselves think about the news reporting that followed.We based our study on a qualitative textual analysis and a dialogue with selected people. Six news articles from various newspapers were analyzed and a total of eight persons were included in the dialogues. The study shows that news reporting has been simplified and misleading.During the incident in Lanskrona the newspapers headlined it as a murder even though the accused had not yet been sentenced at the time.

Vårt syfte är att skapa en djupare förståelse och klargöra för användningen avbegreppen management och ledarskap i praktiken. Med hjälp av begreppens innebörd kan vi som forskare få möjligheten att framföra hur begreppen används praktiskt. På så vis kan vi se om teorin reproduceras i praktiken. Vår uppsats visar att intervjupersonerna tror att de utövar ledarskap, men att det inte kan utövas i praktiken. Detta har sin grund i den tvetydighet som omger begreppet ledarskap och företagets organisationskontext.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

: Syftet med denna uppsats är att beskriva hur korruptionen i Vietnam påverkar företagsverksamheten ur företagens och organisationernas perspektiv. Vidare är syftet att redogöra för vad företagen och organisationerna anser att Vietnams medlemskap i WTO kan bidra med för att minska korruptionsrisken. Vi ser att påverkan av korruptionen på företagsverksamheten uppfattas av samtliga företag och organisationer som negativ. WTO och dess medlemskap bedöms kunna påverka genom ökad transparens, öppenhet och tydligare spelregler. WTO och dess medlemskap skulle utöver dagens inflytande också genom att bli berättigade till sanktioner mot landet, kunna minska korruptionen.

PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

Vårt syfte är att studera och jämföra den riskjusterade avkastningen för miljöfonder. Detta för att undersöka om miljöfonder ger en bättre eller sämre avkastning än marknadsindex. Vi beaktar även om det förekommer skillnader mellan olika miljöfonders avkastning och risk med hänsyn till fondernas placeringsinriktningar. Metodmässigt bygger vårt arbete på en kvantitativ metod, där den riskjusterade avkastningen nämligen Sharpe, Treynor och Jensens avkastningsmått studeras för respektive miljöfond, utifrån de totalt sätt 11 stycken miljöfonderna, som finns på den svenska fondmarknaden. Som jämförelseindex används för övrigt SIX Avkastningsindex.

Within system development users have rarely been involved or received much attention during the development. Most of the times, the primary focus within system development lies on insuring functionality, rather than making the system usable. The literature specifies that a non user-centered approach can contribute to a product with low usability, which can lead to an ineffective and unsatisfactory experience for the end users.The purpose of this thesis is to begin an investigation to see if the use of non user-oriented system development methods is a possible cause of low usability in the final system.To achieve the purpose of this thesis, we have conducted a case study. Within the case study we examined the usability of a time reporting system. The case study included seven minor studies; an investigation concerning the development of the system, an expert evaluation of the system, interviews and observations of users, developed paper prototypes and executable prototypes, both which user testing was performed on.The result of this study shows that by working with user-entered methods, the usability in the time reporting system increased after the design had been revised.

Background: Knowledge management is a concept that is considered of increasing importance in the developing knowledge society. Previous research in the area has to a large extent been based on large multinational companies. Purpose: The thesis aims to clarify how middle-sized Swedish management consultancy companies work with knowledge management. The thesis intends to use existing theories about knowledge management to explain the effect of size and area of operation on management consultancy companies? knowledge management.

The aim of this paper is to examine how the design of management control in a retail trade company affects motivation among its employees. Our purpose is to identify what actions create motivation and how management can benefit by developing and promoting such activity from its high-performing employees. Motivated personnel have become increasingly important in companies today, and companies are increasingly reliant on individual employees? capabilities. The study covers all parts of the management control system, to see how these align to create goal congruence in an organizational context.

The aim with this report is to formulate a strategic method to optimize selection processes of DNA-samples from a faeces inventory to identify as many individuals in as few analyzes as possible, and by that keep down the costs of brown bear management. Brown bear management in Sweden founds today on results from faeces inventory and is substantially led by the county administration boards. Data from the years of 2004 and 2009´s inventories in Västerbotten was used to test and evaluate different methods in selection processes of which faeces that should be sampled. Comparison were made between making selection by chance, by spatial distribution and by calculating variations in logistic regressions coefficient b, in other words bear density and probability in finding same individual in several faeces. We can show making selection by chance is the most uncertain method.