Hälsovalsenheter är idag beroende av en fungerande IT-infrastruktur för att kunna fullfölja sina arbetsuppgifter på ett professionellt och effektivt sätt. Störningar i drift och tillgänglighet av information kan skada patienter och verksamheten. Socialstyrelsens föreskrifter SOSFS 2008:14 förpliktigar privata vårdgivare, däribland hälsovalsenheter att arbeta aktivt med informationssäkerhet och att etablera en informationssäkerhetspolicy. Problematiken som ansvariga för detta arbete kan stöta på är många, bland annat att bristfällig utbildning eller avsatta resurser. En informationssäkerhetspolicy kan referera till olika dokument som berör informationssäkerheten.

Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result.

This thesis examines the experience value of the wolf and wolf hunting presented in mediaduring December 17, 2009-Feruary 15, 2010. I analyze news articles, editorials and letters tothe editor in three newspapers. In order to investigate the experience value of the wolf and thewolf hunt, I have with inspiration from a model employed in the assessment of experiencevalue of tangible cultural heritage, developed a model which I use to analyze the mediamaterial according to the criteria of aesthetic value, identity value, value of tradition andsymbolic value. In order to analyze the results of the analyze, I employ experimental andsociocultural theory and method, which means that I assume the experiences of the wolf andthe wolf hunt as related to a social and cultural perspective that partly depends on how weidentify ourselves and what kind of experiences and understandings we have of the landscapeand large carnivores. Since media affects how we perceive our surroundings and the wolfhunting attracted much attention in media, I found it interesting to examine how the wolf andthe wolf hunt were displayed in news articles and letters to the editor.

Syftet med denna studie är att undersöka hur pedagoger i sin yrkesprofession resonerar kring deras arbete med barn med ett utagerande beteende. Denna undersökning belyser även möjligheterna för att arbeta med inkludering och svårigheter i arbetet med utagerande barn. Frågeställningarna för arbetet handlar om hur pedagoger i sitt arbete upplever dessa barn och tolkar deras utagerande beteende. Studien tar även upp hur pedagoger beskriver deras bemötande med dessa barn. Denna studie har genomförts med en kvalitativ metod med hjälp av en kvalitativ intervjuundersökning.

In this thesis, the introduction of smoke-free restaurants and bars in several EU Member States in a policy convergence perspective is studied. The thesis sets out to explain whether policy convergence has occurred and the possible explanations connected with it. It is stated that 15 out of 25 EU Member States had introduced or decided to introduce smoke-free restaurants and bars up to April, 2006. Out of all the countries in the world, 35, including the EU Member States, had introduced or decided to introduce smoke-free restaurants and bars. The result is analysed by using policy convergence theory and by putting the case in a global environment where tobacco control has become an ever more central theme for public health policy.The EU Member States are different in several ways considered to be important factors for policy convergence, such as cultural, institutional and socio-economic similarities, and the conclusion is made that EU membership has been a most crucial factor for the rapidity of the policy diffusion.

This thesis examines the experience value of the wolf and wolf hunting presented in mediaduring December 17, 2009-Feruary 15, 2010. I analyze news articles, editorials and letters tothe editor in three newspapers. In order to investigate the experience value of the wolf and thewolf hunt, I have with inspiration from a model employed in the assessment of experiencevalue of tangible cultural heritage, developed a model which I use to analyze the mediamaterial according to the criteria of aesthetic value, identity value, value of tradition andsymbolic value. In order to analyze the results of the analyze, I employ experimental andsociocultural theory and method, which means that I assume the experiences of the wolf andthe wolf hunt as related to a social and cultural perspective that partly depends on how weidentify ourselves and what kind of experiences and understandings we have of the landscapeand large carnivores. Since media affects how we perceive our surroundings and the wolfhunting attracted much attention in media, I found it interesting to examine how the wolf andthe wolf hunt were displayed in news articles and letters to the editor.

This report was made for the company HordaGruppen AB to investigate how information security was handled. This report fits in the Master program of Internet Technology at School of Engineering in Jönköping University in Sweden.The question at issue was how you protect your information against different threats. One question was how to make an information security policy and which guidelines you can follow in the Swedish Standard, SS-ISO/IEC 17799:2000.Another question was to investigate the information sources at the company and which threats there are against it.The work begins with a presentation about information security for the chief of information and the chief of quality in the company. The next thing was to do a survey of as thing are at present with a tool from Länsteknikcentrum called ?Infosäkpulsen?.

This study is about the potential advantages as an investment option in a portfolio. The study shows that the incorporation of bitcoins in a portfolio, even to a small degree, gives significant increases of both risk and return. The different studied portfolios sharpe ratio rises, which in turn shows that the risk reducing return increases when bitcoins is used as an investment option.This study is based on Virtual Currency, Tangible Return: Portfolio Diversification with Bitcoins by Brière, Oosterlinck and Szafarz. The authors of this study have compared their own results with the study mentioned and seen its similarities and differences. The study investigated a total of eleven different assets percentage return over 192 weeks ranging from July 2010 to March 2014.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

The purpose of this master thesis is to use marketing theory on the library?s activities. The marketing theory used is the 4Ps; product, price, promotion and place, as it's presented by Philip Kotler. Because the library can be seen as a service oriented organization Christian Gronroos theory of marketing in the service industry also has been used. A case study of the public library in Broby was made to illustrate how the public libraries? activities can appear in the light of marketing theory.

The purpose of this study is to develop a general understanding of the areas of alliances and service quality as well as their relation to each other, through a consumer perception. Further, to discover more detailed and close up knowledge of customer perceived service quality within airline alliances. This is done by identifying particularly significant dimensions in the service process that have an influence on the perceived service quality.The thesis is based on qualitative study using a critical incident technique to explore the issue of service quality. In the research of the material the iterative approach has been used. The primary information sources are the interviews with customers-members of airline alliance.

The purpose of this master thesis is to use marketing theory on the library?s activities. The marketing theory used is the 4Ps; product, price, promotion and place, as it's presented by Philip Kotler. Because the library can be seen as a service oriented organization Christian Gronroos theory of marketing in the service industry also has been used. A case study of the public library in Broby was made to illustrate how the public libraries? activities can appear in the light of marketing theory.

The aim of this master?s thesis is to investigate a possible connection between the development of mobile library services in Sweden and the development of cultural policy during 1945-2006. Our main question is: is there a connection between the development of the mobile library services in Sweden, as described in Biblioteksbladet, and the development of cultural policy as portrayed by Anders Frenander and Dorte Skot-Hansen? In order to answer this question, we formulated two secondary questions: - How are the mobile library services described in Biblioteksbladet between 1945 and 2006? - Are there any similarities or dissimilarities between the development of the mobile library services and the development cultural policy as described in our theoretical models? If so, in what way? Our study covers the entire time period since the start of the mobile library services in Sweden in the late 1940s. The final year for our investigation is 2006.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.