The purpose of this paper is to investigate how organisations can keep their crisis preparedness alert although crises do not occur often. A crisis organisation will lay dormant within a larger organisation for long periods of time. This may cause a problem when a crisis does occur if the preparedness has not been kept alive.From previous researchers that we have studied within this field we have identified two distinct methods to do this. The first focuses on the importance of detailed crisis plans, while the other method suggests that it is more essential to develop specific competencies with the employees. We also find that keeping knowledge within an organisation is a matter of organisational learning and memory which we therefore discuss and analyse.We have performed an interview study at E.ON in Örebro, and we have also had the opportunity to read E.ON?s crisis plan.

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

The aim of this essay is to examine three separate Swedish public libraries and their respective websites on the grounds of the usability sciences. I firstly had to summarize the main properties of the usability-field in order to gain an extended knowledge of its purposes and possible usage for today?s library systems. I was then able to apply the extended knowledge in the examination of the three library websites and the purpose of determining whether or not they were designed according to the standards set by the usability-sciences.Usability is a rather new science that deals with the dissection and examination of computer-based systems, in order to find the key components that make systems user-friendlier. With user needs being the main focus of its research, usability tries to meet all the different needs of the modern user and construct systems that are less system-centered and more user-centered.

Detta atbete består av en litteraturstudie som försöker finna några av de faktorer som påverkar högstadiets utformning. Begrepp som lärarattityder, struktur, organisation och traditioner tas upp. Att vara elev förr och nu och försök till förändring är också något som behandlas. En empirisk undersökning med enkät och intervjuer har gjorts i försök att undersöka hur eleverna själva uppfattar skillnaden i år 6 och i år 7. Resultatet av den empiriska undersökningen visar i stort på en positiv bild av högstadiet.

AbstractThis degree project is about having meetings in The Swedish Social Insurance Agency, which is awide organisation. This work will concentrate on one of the projects going on within theorganisation which is travel-free meetings, where they are building a video meeting system thatallows the employees in the organisation to be able to meet with each other through the use ofvideoconferencing instead of physical meetings.In this work we will show how Kaikaku (radical system changes) along with Kaizen (continuouschange) can support an organisation to become more efficient and reduce wastage. We have donethis work in an organisation that is present in over one hundred locations in Sweden.The Social Insurance Agency has over 13 000 employees at over one hundred locations inSweden.The organisation has to be close to their customers and provide the best service aspossible. To be able to work in a uniform way, the employees get together and have meetings.Some meetings are just progress meetings and takes perhaps no more than two hours to complete.However, if seven employees from seven different locations need to have meetings, in the worstcase, they all have to meet in a common place.This is expensive for the organisation in travel costs, time and absence from work, but thetravelling also contributes to environmental pollution if the employees are travelling by a fuelpoweredvehicle.A whole day could go lost for having a meeting in about two hours if all sevenemployees went from their own cities to e.g. Stockholm for the meeting.Muda (wastage) of travel created several different types of Muda, namely:? Wastage with anticipation when the employees had to wait for e.g.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

Background: The situation for Swedish agricultural production today is characterized by an increased competition, particularly after the country joined the European Union. Swedish agricultural production laws guarantee safe, high quality foodstuffs. However, due to these strict laws, Swedish farmers face higher production costs than their competitors. Meanwhile, cheaper imported goods compete freely on the Swedish market. Swedish agricultural production must find new ways to survive in the increasing competition.

This essay examines the indirect effects of the local strength of the Swedish Democrats on refugee acceptance in the Swedish municipalities. With statistical methods this essay has aimed to investigate if such effects exist and by using statistical data from three periods of time - 2002, 2006 and 2010 ? the investigation has been able to measure effects over time. Based on former research and reasonable expectations the hypothesis for the essay claims that the Swedish Democrats has got an indirect effect upon the refugee acceptance. With the statistical analyses made, the essay is able to conclude that the strength of the Swedish Democrats in municipality elections as well as the change of this strength between the elections does have a negative effect upon refugee acceptance in the Swedish municipalities.

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Syftet med detta examensarbete var att undersöka vilka faktorer som påverkat acceptansen hos användare, inom den kommunala verksamheten, vid införande av ett datoriserat system. Med acceptans menas att användarna ska kunna utföra sina arbetsuppgifter på ett bra och lätt sätt. Studien har gjorts utifrån användarnas perspektiv.Genom att genomföra en intervjuundersökning på ett flertal kommuner där användarna använder systemet Vabas/Duf, har undersökts hur användarnas upplevda acceptans påverkas av faktorerna delaktighet, användbarhet och lättanvändhet, vid införande av ett datoriserat system. Delaktigheten vid införandet av ett system innefattar även information och utbildning.Resultatet från undersökningen visade att delaktigheten ökade användarnas acceptans. Ingen avgörande slutsats kunde däremot dras mellan acceptans och faktorerna användbarhet och lättanvändhet, då resultatet från de båda grupperna inte visade någon märkbar skillnad..

AbstractThe customer demand for ecological products has increased in recent years, within the garden industry this mainly concerns herbs and other edible plants. The organic trend is increasing and more people are aware of the environment and want to take responsibility for it through their purchases for their garden as well.In this essay the aim is to investigate customer demand and the possibility of selling organicperennial plants in eight garden centres on the Åland islands and in Gävle/Sandviken. I include two garden centres with an organic profile to get a wider point of view. I investigate the global market for organic perennials and look further into existing certification standards on the Swedish market today.The methods I have been using are interviews and a literature study.The study shows that the experienced demand for organic perennials is small in both of myinvestigated groups. The biggest motivation for starting to sell organic perennials would be to find a supplier of these plants and that more customer would ask for them.

Försvarsmakten är en organisation som vill vara lärande. En lärande organisation behöver erfarenhetshantering Utveckling och effektivitet är mål som många organisationer strävar efter. Att vara en lärande organisation med en systematiserad erfarenhetshantering innebär att målen kan uppnås.Syftet med denna uppsats är att utvärdera den systematiserade erfarenhetshanteringen inom Marinen och därigenom öka förståelsen för vilka krav som behöver vara uppfyllda för att processen skall leda till rätt resultat.De doktriner som är inriktande för den verksamhet Försvarsmakten bedriver, marinens erfarenhetshanteringsystem och en attitydundersökning kring ämnet bildar empirin för undersökningen.Slutsatserna visar att den lärande organisationen finns närvarande, att en systematiserad erfarenhetshantering är uppbyggd och att det finns en attityd hos medarbetarna där erfarenheter är viktiga och leder till att organisationen utvecklas. De visar också att det finns väsentliga delar av systemet som kan förändras för att helheten ska fungera på bästa sätt..

The purpose of this essay is to describe the organization of the Swedish Animal WelfareAgency during the time it was in operation. The Swedish Animal Welfare Agency was established in 2005 by the government who saw it as necessary in order to strengthen the protection of cruelty to animals in Sweden. However, the agency was shut down already in2007 and its responsibilities as an agency was moved back to the government and the department of agriculture. During its time in operation, the Swedish Animal Welfare Agency, received much criticism, among other things because of its interpretations of the law which were seen as too focused on details and thus ?bureaucratic?.