The purpose of this thesis is to study how Malaysia Airlines communicated during the two largest crises of 2014. Key questions to be answered are: Did organizational hypocrisy occur? If yes, in what way? Which communication strategies were used? Did the company mediate an unequivocal message and how was the information framed? Did any aggravating factors, which worsened the organization?s reputation, appear? How did Malaysia Airlines manage possible rumours? Was the word contact used as a keyword? The method of choice is a quantitative content analysis and the material consists of 20 different analysis units. These analysis units were collected from social media and Malaysia Airlines website. The quantitative content analysis is based on the theory Situational Crisis Communication Theory, taken from PR, Strategy and Application, Managing Influence, by W.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Humans and dogs are both mammals. One of the differences between the two species is that man walk on two legs and dogs on four legs. There are also differences in the nerve system between the two species. The human nerve system is supposed to provide opportunity for fine motor tasks- while the nerve system of the dog is more focused on the ability to perform locomotor tasks. Humans need to increase their motor control and postural control when affected by various conditions and diseases.

The purpose of this study was to investigate the kind of treatment strategies used by Swedish Veterinarians with cattle practice when treating calves with symptoms of pneumonia. A questionnaire, consisting of seven questions, was sent to one hundred veterinarians who have had practice with cattle and are employed by the Swedish Board of Agriculture. The survey was answered by a total of 73% of the Veterinarians. Of the respondents, 73 % use Penicillins as their first choice of drug for treating calves with symptoms of pneumonia, and as their second choice 64 % use Tetracycline. Supplementary treatment such as NSAID (non-steroidal anti-inflammatory drugs) and/or SAID (steroid anti-inflammatory drugs) are used by 97.5 % of the respondents.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

What does the Swedish church Västerås stand for today according to the employees and how do they want to profile themselves to the target group? What image and what expectations does the target group have of the Swedish church Västerås? How can the Swedish church Västerås communicate uniform, with the intent to create mutual value with the target group?The purpose of the study is to make recommendations to the Swedish church Västerås for their prospective communication plan by examining their profile and target group's image and expectations of the organization. The study also aims to examine how the Swedish church Västerås can communicate their brand uniform.The study applies a qualitative research with deductive approach. Data were collected through semi-structured interviews with a sample of the employees and focus groups with a sample of the target group.Better match between profile and image means that SkVs employees better understand the organization and can communicate more uniform which leads to a stronger brand identity. If SkV understands what is relevant for their target group, they can reduce the total cost of customer delivered value and thus increase the total value.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

In a world characterized by increasing sustainability challenges, organizations are continuously facing new demands; creating new requirements of change management and incorporation of new strategic decisions. Today, organizations are responding to the emergence of new sustainability directives and regulations at a EU level, whence the latest sustainability framework CSRD (Corporate Sustainability Reporting Directive), becomes particularly relevant. Companies are therefore facing the challenge of integrating strategic management in their navigation, preparation and maneuvering of new directives; a transition that requires new strategic decisions and adaptations. The purpose of this study is to qualitatively examine how CSRD affects organizations in terms of corporate changes, operational adaptations and strategic decisions, as well as what capabilities are essential to incorporate. The study also aims to investigate relevant challenges and opportunities associated with the new directive.

Syftet med denna undersökning var att undersöka barnmorskans syn på kostrådgivning till gravida kvinnor, om och hur de ger information om kost och i så fall vad de informerar om. Vidare undersöktes till vilken grad barnmorskorna på mödravårdscentralerna följer de rekommendationer om kost till gravida kvinnor som Svenska Livsmedelsverket tagit fram. En deskriptiv tvärsnittsstudie genomfördes bland samtliga barnmorskor på mödravårdscentraler i Uppsala län. Det var 36 barnmorskor som deltog i studien (53 % svarsfrekvens) och som besvarade ett webbaserat frågeformulär. Resultatet från undersökningen visar att barnmorskorna ofta ger kostråd till den gravida kvinnan i samarbete med dietisten.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

The division of Electricity at Uppsala University is developing a wave energy converter(WEC) consisting of a linear generator connected to a bouy at the water surfacethrough a wire cable called the connection line.During extreme conditions, the wave power plant will experience forces up to 500kN, which lead to unnecessary wear and will ultimately cause the failure of theconverter. To prevent this there is a need for a damper.The wave energy converter works at a maximum efficiency when the translator?sare centered with respect to the stator. Due to tidal movements the position of thetranslator can deviate. There for a mechanical divice that will compensate for this isneeded.This report describes the further development of an earlier project where a tidalwave compensator for a wave energy converter of Seabased AB was developed.

The study aims to investigate the feasibility of small-scale electricity production with solar electricity systems, also known as PV (photovoltaic) systems, in Australia. Due to the global warming, sustainable energy has in recent years become an increasingly important issue, both internationally and in Australia. With one of the largest dependencies on fossil energy sources in the world, the country's abundant solar radiation is a possible solution to this issue.Both the technical and the economic feasibility of small-scale PV systems were investigated. On the technological side, the electricity generation, distribution and consumption systems were studied. On the economical side, the parameters that drive the profitability of a PV investment were investigated.

This literature study describes the ways in which the spread of rabies can be prevented in India, what guidelines are set and also which methods have proved most effective. Every year rabies causes the death of around 20 000 people in India, which makes the prevalence in the country the highest in the world. The main source for human infection is bite wounds from infected dogs. People and animals can be vaccinated both prophylactic and post-exposure prophylactic (PEP), despite this the disease continues to claim high number of victims. The majority of those dying are young men and children from the poorer part of the population. Knowledge among the Indian population on rabies and its transmission routes, wound care and vaccinations is very limited.

In 2014-2015 a large-scale Ebola epidemic occurred in West Africa. The Swedish Civil Contingencies Agency was given the order to conduct the Swedish response. The purpose of this case study was to investigate the impact on project planning of the three factors: the nature of the crisis, political initiative and developing countries. In this case study the crisis was an epidemic, and the project was initiated by the Swedish Government and conducted in two developing countries. The results were intended to contribute to developed understanding and recommendations for future project managers in similar projects.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.