Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

Background: As companies are operating in more globally and complex environments, the need for risk control is accelerating. In an ever-changing environment, companies cannot merely focus on traditional risks, which include financial and insurable risks. To maintain competitiveness, companies need to extend their risk management to include all risks, traditional as well as operational and strategic risks. Purpose: The purpose is to describe and position risk management for Telecom operators, in comparison with the risk management literature, with regards to structure, processes, learning process, visions and benefits. In addition, our aim is to link risk management perspectives with the different strategies for knowledge management.

This study aims to analyze the risks with building new households between railroads and shore, the focus of the study lays on Öbacka strand in Umeå municipality. The study also investigate if a land use conflict has taken place and how it was handled.The paper is based on different documents that was central for the work of planning the households and some interviews with operators that was highly involved with the planning of the area.The results shows that there is several risks with establishing new household between railroads and shores. Mainly because of the exposure of noise from the railways, though the risk for impact on the living environment for animals were low in this case there is a generally risk that it could get negative effects. It also a very important that the availability to the shore is secured. Planning in this type of area involves a great number of operators can easily cause a conflict due to the different perspectives on how the land should be used in the future, and also because of protecting different interests.

The purpose of this study is to search and analyze different logics that operators use in the work of helping juvenile delinquents to break their criminal behavior. New institutional theory is used in this study to analyze the results. The study was conducted through qualitative interviews of six professionals in two municipalities which work with juvenile delinquency. There are two questions that we want to address in this study. The first one is what methods the social workers are using in two middle large municipalities to help youth to brake there criminal behavior.

The objective of this study has been to examine which significant values are of importance in the telecom sector today, and in a continuing perspective yet to be. To ensure the factors of relevance in the study, we have identified three purposes: - Our first purpose is to clarify the eminent values in the competitive market of the mobile phone operators today, and the reason for its importance.- The second purpose is to understand the function of the brand regarding to value creation and loyalty in the sector of mobile phone operators.- The third purpose is to explore the potential approaches for mobile phone operators to increase value.In this study, our approach has been a qualitative methodology by conducting seven interviews with respondents related to the telecommunication sector.As a result of the process, we find the need to divide the concept of value into two dimensions, which we entitle organizational related values and customer related values. We have found the values related to the characteristics of the market in aspects of its infrastructural features but also in regards to the homogenous core service.Our findings in the empirical data with support to our theoretical frame of reference, is the current highly important organizational related value of constant high result quality (well-functional technological aspect), and the value enhancer by a low price; the strategy of bundling also results in higher value. This result in customer related values that perceives as safeness, availableness and convenience. The brands are a significant source of customer related values with identity value, image value and assuredness. A continued advancement in process quality and individualization will imply greater customer related values of closeness, freedom and flexibility. .

This report consists of a discussion about suitable methods for studying complex sociotechnical systems that are still being developed. There are large economical advantages with studying new systems before they are completely developed since problems can be discovered early and thereby avoided. It is, however, difficult to study developing systems, there are methodological limitations. These limitations are discussed and recommendations for studying non-existing complex sociotechnical systems are presented.The report is based on experiences from a study of the introduction of a shipboard helicopter on the corvettes that the Swedish Armed Forces are developing. A shipboard helicopter implies high requirements on the hosting ship.

Ångermanland has at the last five years lost 420 hockey players. This is a qualitative study that focus on investigating the main problems of dropouts among young hockey players and how ice hockey associations in Ångermanland act to find solutions to the problem. The main questions of the study are: How can the dropout problems in Ångermanland be understood or explained in terms of youth operators' perspective and what are the potential strategies that the ice hockey associations are using to deal with the dropout problem and what approaches to youth hockey is reflected in the youth operators' statements? The study was based on semi-structure interviews with 6 different ice hockey sports clubs in Ångermanland. The results showed that the leadership programs ought to be more educational, and more oriented toward understanding the children instead of mainly technical learning objectives about how to shoot, dribble, and skate.

The purpose with this study is to enlighten and discuss the information and communication which is spreading through social media, about the tourist operators and also to examine the operators view on social media. Social media can be described as a tool to use word of mouth on the Internet. To make this possible, five actors involved in tourism were picked on Gotland and interviewed for a content analysis. The results showed that the use of social media as an information channel before the consumer buys a trip, has increased. The study also shows that the selected actors have a lot of work to do, before they understand how to use the social media in their best interest for further developing their companies.

Transport is an important aspect to take account in efforts to achieve sustainable tourism development. If we do not change our behavior regarding travel, the consequences will be significant for the environment. This study examines the various transport operators on the two Swedish ski resorts if their websites and marketing are different from each other in the mode selection. The destinations are Åre and Hemavan Tärnaby. They studied modes are two Swedish airlines, two train companies, three bus companies and three taxi companies.These corporate websites are studied with a content analysis in which the results of the keywords that have been developed are scored according to different categories.

The bulk of the research within the field of media and communication is concentrated at theforefront of development, studies focus on modern companies and modern communication.However, many people work in the industry, where the conditions for communication are partly different. The aim of this study is to explore the possibilities for internal communication that the employees have at the base industrial company of Billerud Gruvön, Sweden. How important do they feel that communication is? Can the internal communication within Gruvön be described as modern, where dialogue between the staff is possible, or as orders from the top down to the bottom of the hierarchal structure?These are our research questions:Which channels are used for communication within Gruvön, and how are they used?How important do the employees deem the internal communication to be?Can the communication within a hierarchal industrial company such as Gruvön be described as modern, where dialogue is at the center, or does the communication consist basically on orders from the top down to the bottom of the chain?Our research is based on the following theories: Communication, Organizational communication, Internal communication and Organizational culture. We have looked to earlier research such as the doctorates of Simonsson (2002) and Johansson (2003) to further our understanding.The methods used are interviews with operators, middle management and the informationofficer at Gruvön.

Uppsatsen behandlar området företagsförvärv. Fokus i uppsatsen är att identifiera de faktorer som är avgörande för att ett förvärv skall bli lyckat med utgångspunkt i att välja rätt målföretag vid ett uppköp. Genom vårt valda fallföretag vill vi öka förståelsen för hur stor roll denna faktor spelar för att frövärvet i slutändan skall bli lyckat..

The purpose of the thesis is to increase the knowledge of the deregulation of the mobile telecom market in Sweden, with focus on the time after the Electronic Communications Act (EkomL), by: (1) Describing the thought behind the Electronic Communications Act. (2) Assess how the National Post and Telecom Agency (PTS) has acted. (3) Assess how the operators have reacted. (4) Investigate the regulation?s effects upon competition.

Transport is an important aspect to take account in efforts to achieve sustainable tourism development. If we do not change our behavior regarding travel, the consequences will be significant for the environment. This study examines the various transport operators on the two Swedish ski resorts if their websites and marketing are different from each other in the mode selection. The destinations are Åre and Hemavan Tärnaby. They studied modes are two Swedish airlines, two train companies, three bus companies and three taxi companies.These corporate websites are studied with a content analysis in which the results of the keywords that have been developed are scored according to different categories.

The purpose of this study is to search and analyze different logics that operators use in the work of helping juvenile delinquents to break their criminal behavior. New institutional theory is used in this study to analyze the results. The study was conducted through qualitative interviews of six professionals in two municipalities which work with juvenile delinquency. There are two questions that we want to address in this study. The first one is what methods the social workers are using in two middle large municipalities to help youth to brake there criminal behavior.

As a student during my studies, I have been told about entrepreneurs who have red numbers in their financial statements, and there is a forest machine operator shortage in Sweden. The basic idea of this thesis was to examine the underlying factors that may have caused the problems described above. The aim of this thesis was to investigate the factors that create stress and job satisfaction as a forest machine operator. The study was performed as a comparison between forest companies own harvesting teams and entrepreneur teams to investigate if there are any differences in stress and job satisfaction between the two different types of team. The study was conducted in collaboration with SCA Skog. The material for this study was collected by doing interviews with SCA's harvesting teams. A total of 27 forest machine operators were interviewed, divided into a total of 10 separate harvesting teams. It was very similar between the different type of teams, which situations the operators experienced stress.