Sedan 2005 har tillämpning av den internationella standarden IFRS/IAS varit obligatoriskt för alla svenska noterade bolag i deras koncernredovisning. Trots det relativt nya införandet av standarden sker hela tiden ändringar och tillägg i rekommendationerna. I januari 2009 kommer en ny reviderad version av standarden IAS 1 ?Utformning av finansiella rapporter?. Den nya versionen innebär att även de transaktioner som tidigare enbart redovisats direkt mot eget kapital, och som inte är hänförliga till ägarna, nu ska redovisas över resultaträkningen.

Social media provides, as many points out, new possibilities for marketing. Marketing in social media requires a two way communication, rather than the traditional marketing where the communication model is typically sender ? receiver.To create a marketing campaign that is suitable for a two way communication model has its difficulties and risks as well as its opportunities. Opportunities in the sense that the campaign can become a viral, a Word of mouth and create a Buzz, which will reach potential customers, to a bigger quantity for lower costs, with a message that will make a different impact from the types of commercial messages we are used to. Risks in the sense that the message, if not properly aimed and phrased, can be turned overnight into something that humiliates the company and possibly harm its brand.The difficulties in creating such a campaign is to create something that will catch people?s attention, discuss and forward it, while at the same time avoid getting hurt.We aim to describe the internet from a cultural context, and from that point of view explore the types of misunderstandings which often seem to happen when a corporate message is created and sent out in social media, how to avoid putting the image of a company in danger when doing this, and examine if there is ways to know how the message will be received.

Risk management has become a key ingredient for businesses all over the world. High Reliability Organizations (HRO) has distinguished themselves as experts in this area. By continuously focusing on improving their ability to manage risks they?ve been able to successfully avoid catastrophes in environments where normal accidents can be expected due to complexity and risk factors.The aim of the thesis is to improve the risk management at Apotekens Service by applying theories from HRO and safety culture. In July 2009, following the re-regulation of the Swedish pharmacy market, Apotekens Service AB was appointed national pharmacy infrastructure supplier for the Swedish health care system.

This thesis was written by order of Rud Pedersen Public Affairs Company, a PR- consultancy firm located in Gothenburg. The assignment was to investigate social media in Pr- activities. The thesis is formed by three main categories:? What is social media?? Who are using social media?? How can you use social media in public relations?The information which is being presented in this thesis is based on academic reports, interviews and research on social media blogs and lectures. It is a qualitative approach since the purpose is to get a deeper understanding for the subject in question.

Purpose of this thesis is to study the impact of wind turbines on their surroundings. It also aims to analyze how the communication looks between the authorities, the planner and local residents prior to the establishment of wind turbines in Lännäs/Odensbacken in Örebro, where three wind turbines set up in a group.The results of this survey show that the participants experience themselves not as especially disturbed of the turbines in the form of large noise, shadows, and sleep disturbance indoors and outdoors. Participants felt that no change had taken place on the natural environment (52%) since the turbines became operational. It was 49% of participants had got no information about the establishment of Örebro Municipality, Örebro County Administrative Board or Wind Power Company. Scientists/­experts had the highest confidence of 86%, politicians and the media/journalists had least confidence.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

This study examines the background and nature of the credit default index swaption (CDIS) and presentsrelevant methods for modelling credit risk. A CDIS is a credit derivative contract that gives the buyerright to enter into a credit default index swap (CDS index) contract at a given point in time. ACDS index, in turn, is a multi-name credit default swap (CDS). Within the eld of research, thisthesis identi es the CDIS pricing models presented by Jackson (2005), Rutkowski & Armstrong (2009)and Morini & Brigo (2011) as the most recognized and developed. These models are evaluated byreconstruction in a numerical software environment.

Due to a rising debate concerning corporate governance that has caused increasing demands for companies? Transparency, several codes of conduct have been introduced. The Swedish Code for Corporate Governance is obliged to companies with a turnover exceeding three billions. There are companies that voluntarily apply the Swedish Code. Possible causes to this phenomenon ought to be that the code for corporate governance conveys legitimacy through the insight into the affairs of a company the public receives, through the report of the corporate governance that is published in the annual report and on the home page of the company.

ABSTRACTAim. To describe intensive care nurses´ experiences of caring for patients with postoperative delirium after heart surgery.Background. Delirium is a common condition after heart surgery. Previous research has focused more on pathophysiology, incidence, etiology, prevention, detection and management, and less on how nurses caring for patients with delirium experience it.Design. A qualitative interview study.Method.

Organizational democracy has been a popular research area in recent decades but the implementation in real organizations is slow (Kokkinidis, 2012; Verdorfer, Weber, Unter Rainer & Seyr, 2013). Several researchers (Schön Jansson, 2012; Falkheimer, Heide & Johansson, 2013) argue that communication practitioners have a key role in democratic processes and that because their job role is under constant change there are only a few modern studies regarding the subject. The purpose of this study is to illustrate how communication practitioners in private and public organizations experience their role in the process of internal communication and to what extent they are aware of, and work with internal organizational democracy.The practitioners we interviewed had a strong feeling that they were a support function for the business and the organizational management. As a result of the study it is clear that communication practitioners are very loyal to their employers and to the organization they work for. They are, therefore, not neutral in their professional role and argue that their task is to represent the management's interests.

Studien underso?ker samt diskuterar vilka kommunikationsstrategier ideella organisationer anva?nder fo?r att na? externa intressenter och svarar pa? fo?ljande fra?gor: Vilka kommunikationsstrategier anva?nder ideella organisationer fo?r att na? externa intressenter? Finns likheter respektive skillnader i hur ideella organisationer kommunicerar, vilka? Studiens teoretiska ramverk bygger pa? ideella organisationers mo?jligheter samt utmaningar med perspektiv pa? strategisk kommunikation. Den prima?ra metod som anva?nds a?r en kvalitativ textanalys av Cancerfondens samt Ung Cancers hemsida da? vi granskar hur organisationerna strategiskt arbetar i sin kommunikation. Textanalysen kombineras med kvalitativa samtalsintervjuer och anva?nds som komplement fo?r att lyfta samt sto?dja resonemang.

The purpose of this essay is to analyze the EU discourse in the Swedish media. The questions that the analysis seeks to answer are; what image of EU is portrayed in the Swedish media? To which degree does the EU discourse fulfill media?s ?news values?? And what are the potential effects of the discourse on EU?s reputation? After several demarcations, I chose 8 articles form Sweden?s four largest newspapers to base the analysis on.    The theoretical and methodical structure behind this analysis is the theories and practices of Fairclough?s critical discourse analysis. Added to the theoretical structure are also theories about reputation and theories about news values. The method used in the analysis is a modified version of Fairclough?s three-dimensional model of critical discourse analysis.

Organizational democracy has been a popular research area in recent decades but the implementation in real organizations is slow (Kokkinidis, 2012; Verdorfer, Weber, Unter Rainer & Seyr, 2013). Several researchers (Schön Jansson, 2012; Falkheimer, Heide & Johansson, 2013) argue that communication practitioners have a key role in democratic processes and that because their job role is under constant change there are only a few modern studies regarding the subject. The purpose of this study is to illustrate how communication practitioners in private and public organizations experience their role in the process of internal communication and to what extent they are aware of, and work with internal organizational democracy.The practitioners we interviewed had a strong feeling that they were a support function for the business and the organizational management. As a result of the study it is clear that communication practitioners are very loyal to their employers and to the organization they work for. They are, therefore, not neutral in their professional role and argue that their task is to represent the management's interests.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.