This report describes a final thesis done during the spring of 2008 as part of the bachelor degree in computer engineering degree at the School of Engineering in Jönköping.The client is working in the consulting business and is involved in, amongst others, work regarding information security. Within this field they perform so called Threat, Risk and Vulnerability assessments. Today these assessments are done by a predefined method, but many details are controlled by the person documenting the project. A wish was made that the implementation was standardized, it should also ease the task of estimating the need for time and money. The solution for this seems to be a software tool.

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..

The purpose of this study has been to make an inventory of combustible waste in the region around Norrköping and to investigate the composition of domestic waste, industrial waste and two different types of sludge. The work was performed at the request of Norrköping Miljö & Energi, due to the planning of an incineration plant. The inventory of the waste was performed through inspection of environmental impact reports, from waste disposal plants in a number of local government areas in the region. The quantities were also compared to another inventory, carried out in a different way. The characterisation of the wastes was compared to the fuel specification determined by Norrköping Miljö & Energi.

Cultural bias in health assessment has been asserted in various scientific reports. The aim of this study was to determine whether ethnicity effects how patients are represented in such medical certificates that are needed to obtain a certain Swedish social insurance. The setting was an analysis of 18 medical certificates for patients whose parents were born in Sweden, respectively of 18 medical certificates of patients whose parents immigrated to Sweden from non European countries. The main objective was comparison of the two groups to test for ethnical heteronormative representations of the patients and their parents. The method used is mainly based on critical discourse analysis in combination with Fowlers (1996) semantic tools used to decipher disparity in the discourse.

This is a qualitative study of high school students? definition of their conception of a ?good? teacher. Its purpose is to provide increased insight for teachers about students? ideas of the phenomenon. The study is based on the reports of six respondents, which was later analysed according to the Interpretative Phenomenological Analysis method (IPA).

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Purpose: This study`s purpose is to investigate the role of a business incubator in the strategic decision situations during the process of a new venture startup. It also aims to explore the methods and instruments the incubator and its advisers applies during the process.Methodology: This study is built on the basis of a hermeneutic approach with qualitative method and abductive design. The empirical material collected consist of interviews from two case studies and secondary data collection from different related sources.Theoretical perspective: The theory in the study consists of the elements of previous research on innovation processes and entrepreneurship. To analyze the data, models and theories related to decision making, incubation, process theories and organizational theories.Empirical foundation: The empirical material consists of interviews and data from two completed case studies. Additionally consist a relatively large part of the empirical data out of a comprehensive information retrieval from various secondary sources such as internet, newsletters and annual reports.Conclusion: The assay was able to detect not just one, but a variety of roles that the incubator occupies at different stages of the innovation process.

In our study we examined recurrent patterns and changes in the representation ofhomosexual persons in Swedish daily newspapers 1987, 1997 and 2007.We analysed articles about HIV-infected persons and articles with a view to portray thelife conditions of gay and lesbian persons from the three different years. We chose toonly analyze news articles that intend to represent real human beings, which mean thatwe did not analyze reports that only reproduce abstract knowledge from authorities.With analytical tools from semiotics and discourse analysis we identified some recurrentpatterns in the representation of homosexual people. We found that a recurrent pattern inthat when homosexual people are seen as groups, they are described as deviant,discriminated and some times as a threat. When portrayed as individuals the nonanonymouspersons appear in articles and pictures as normal, strong and healthy. Lesbianwomen are not represented in the articles from 1987, but in articles from 1997 and 2007they appear as unhappy when single and happy in a relationship.The results also showed some interesting differences in news representation ofhomosexual persons between the three investigated years.

This essay revolves around the Christianisation of the Danish kingdom during the middle ages. Issues like; the length of the Christianisation process and the influence it had on thevillages? structural appearance in the Danish kingdom. A special case study of the villages Kyrkheddinge and Fjälkinge, Scania, is an essential part of the essay. Through writtenmaterial and excavation reports from the both villages the study enlightens the structural appearance of the village and the hierarchy of the farms in the village.

This is a comparative study of six public libraries in the city of Gothenburg and its neighbourhood. The main purpose of this master thesis is to describe these libraries relating to a reform in the city council of Gothenburg and its neighbourhood. The comparison deals with a period of ten years, 1990-2000. In order to respond to this I formulated two questions: Are there any differences in the activities of these libraries? Has this reform influenced the librarians in their way of working and if so, why? I have studied relevant literature such as annual reports, investigations and analyses in order to be able to formulate the questions.

Many research reports mention the fact that a huge number of all system development projects never reach a successful ending; with other words never fulfil formulated goals. By identifying and forming success factors (and in some aspect risk factors) that the project manager in practice can use, this study may be seen as a step in the direction towards minimising the high number of failed system development projects. The purpose of this research report is to investigate how a system development project, where the development process is based on a specific development or process model (in this case the Waterfall model), can and should be driven. I aim to clarify what is demanded of a project leader for the specific development process and give an account for which eventual leadership qualities that can be well suited for given situation in relation to the need for technical competence. Among other things the project manager should inspire confidence, drive, be a decision maker, engage and own some form of basic knowledge in the field of system development.

AbstractTitle: 2008- the year of the mobile-TV-markets expansion? (2008- ett år för mobil-tv-marknadens utbredning? Drivkrafter hinder och aktörer).Number of pages: 50Author: Hilda EngstrandTutor: Lowe HedmanCourse: Media and Communication Studies CPeriod: Fall Semester 2007University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The aim of this research paper is to identify the main operators on the mobile-tv-market and to map out the main forces behind its growth. What are the driving forces that creates a new disribution-market? Also to study how political media-regulation effect and urge the mobile-tv- market.Material/Method: Interviews with people from the mobile-tv-market. To read public-documents, press releases and reports from the government, media-companies and organisations has also been a method used to gain information.Main results: That the mobile-tv-markets growth is a result of several driving forces.

Background: During the year 2002 approximately 27 000 people lost their jobs because of companies filing for bancruptcy. In 2002 the number of companies filing for bancruptcy in Sweden were 6740. This is approximately twice as many as in the year of 1974 when the first major study concerning bancruptcies in Sweden was carried out. The accumulated amount of unpaid bancruptcy claims for the period 1991 ? 1997 was 51 billion SEK.

Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

Several studies indicate that Swedish men consume more meat than women, more frequently appear in advertisements for meat and more often than women handle the grilling of meat. Production of meat is one of the largest contributors to greenhouse-gas emissions and thereby poses a challenge for ecological sustainability. Several Swedish politicians and authorities have argued that reduced meat consumption is necessary to prevent continued global climate change. To understand and change consumption patterns we need to understand the consumer. This essay uses textual analysis to examine how Swedish men through text and images in three cookbooks use preparation and consumption of meat to construct different masculinities.