This master´s thesis deals with an evaluation of the financial situation of the company in the years 2010 – 2014. The first part of the thesis describes theoretical knowledge which are used in the practical part of the thesis. The second part of the thesis contains basic information about the company. The third part of the thesis deals with calculations of financial indicators, their interpretation and comparison with recommended values. In the final part of the thesis are formulated suitable proposals for improving financial situation of the company.

This master’s thesis deals with evaluace the financial situation of the company in the years 2002 - 2007 at the basis of selected methods of the financial analysis. The work includes proposals of possible solution contribute to improvement of the financial situation fo the firm.

Selected issues of inheritance proceedings This diploma thesis deals with selected issues of inheritance proceedings which play an important role in inheritance proceedings. These selected issues are the assets and liabilities of the estate, their detection, an importance of the common property of spouses and its settlement as a result of the death of one of the spouses and the role of the international element in the inheritance proceedings. Except for the introduction and conclusion, the thesis is composed of two main chapters which are further divided into individual subchapters. The first chapter deals with the assets and liabilities of the estate and it is divided into three large subchapters. The first subchapter deals in general with the assets and liabilities that create the estate, defines them and focuses on the means from which information is obtained about them and also contains legislation about estate without assets and estate with assets of no or insignificant value. The second subchapter focuses on the process of determining assets and liabilities the result of which is the creation of a list of assets and liabilities of the estate. It also regulates a solution of disputes which arise during the creation of the list and methods of valuing the estate. The third subchapter consists of...

I högskolelagen 1 kap 5 § stycke 4 finns bestämmelsen ”Högskolorna skall också aktivt främja och bredda rekryteringen till högskolan.”. Bestämmelsen infördes för att motarbeta den sociala och etniska snedrekryteringen på Sveriges högskolor och aktivt främja mångfald genom breddad rekrytering. Breddad rekrytering är olika slags aktiva åtgärder, bland annat användandet av alternativt urval i antagningsprocessen till högskolor och universitet. Under åren har det kommit ett antal rättsfall om användandet av positiv särbehandling vid antagning till högskolor och universitet, både baserat på etnisk tillhörighet i någon mån och baserat på kön, för att ge förmån till underrepresenterade grupper. I svensk gällande rätt står det numera klart att positiv särbehandling baserat på etnisk tillhörighet inte är tillåtet. Den här uppsatsen är indelad i två delar. Den första delen undersöker de rättsliga gränserna för jämlikhetsfrämjande åtgärder vid antagning till högskolor och universitet utifrån konstitutionell rätt, diskrimineringsrätt, utbildningsrätt och EU-rätt för att precisera hur ramarna ser ut enligt de olika rättsområdena samt klargöra vilket rättsområde som medger ett större utrymme och var det utrymmet åtstramas. Det framkommer att det konstitutionellrättsligt inte finns något hinder för att tillämpa positiv särbehandling för att främja underrepresenterade grupper. Enligt diskrimineringslagen är dock positiv särbehandling baserat på etnisk tillhörighet diskriminering eftersom det inte finns något undantag för att främja jämlikhet avseende etnisk tillhörighet (ett sådant undantag finns dock med syfte att främja jämställdhet mellan könen). Vidare medger inte heller högskoleförordningen, som har bestämmelser om antagningsregler, positiv särbehandling. I EU-rätten finns ett visst utrymme för positiv särbehandling, både avseende kön och etnisk tillhörighet, i EU-rättsliga direktiv. EU-domstolen har i flera rättsfall klargjort när positiv särbehandling är otillåtet, men har ännu inte uttalat sig om hur stor skillnaden får vara i meriter innan positiv särbehandling anses vara diskriminering. I den andra delen diskuteras om det borde införas en möjlighet att positivt särbehandla baserat på etnisk tillhörighet vid antagning till högskolor och universitet. I diskussionen används Critical Race-teori, vilket är en teori utvecklad i amerikansk kontext för att kritiskt analysera samhället och rätten. Med hjälp av Critical Race-teori kritiskt granskas argument för och emot positiv särbehandling, särskilt argument om rättvisa, jämlikhet och etnisk tillhörighet/ras. Jag argumenterar att det finns en tydlig dubbelhet i rätten, ställer visioner om faktisk rättvisa mot diskrimineringsförbud och diskuterar neutraliteten i dagens antagningssystem.

This dissertation work deals with theme of appraisement long term tangible assets in company in terms of intradepartmental bookkeeping, which company give upon voluntary base. Work is situated into five independent parts, when is the first devoted delimitation financial and intradepartmental bookkeeping and differences between them. Furthermore is mention about legislative delimitation single access to appraisement in terms of both bookkeeping. Second part is focused on substantial of meaning subject of dissertation work. Third part discusses about theoretic bases this work; define difference in appraisement that is based on prices found out on basis of court expert record against appraisement real value. Next part is devoted research, from whose coming - out designed model of appraisement real value. Follows by work evaluation, her scientific contribution to theory, practice and pedagogy.

Quality security of sensitive data and key assets becomes now a question of absolute necessity for a company of any size and orientation. History of evolution of information security began particularly in environment of large organizations, that processed a large amount of data. It is logical that it was larger and richer companies which often have sufficient resources to invest in the security of their assets. Moreover, relatively large percentage of small and medium-sized businesses have about the security of its information somehow faulty ideas. More and more attackers are focusing on mid-sized organizations, which are insufficiently protected and they find it much easier to get to their sensitive data. Small and medium-sized companies are often preventing the implementation of certified standards. The reason is the fear of heavy formal administration, which is often required for certification, but is mainly for small businesses unnecessary and burdensome. For medium-sized organizations (50-250 employees), the certain administration associated with information security is a necessity. Employees, as in small businesses, are familiar with each other, but already there is a certain degree of anonymity, which may trigger the fact that some employees will not respect security procedures, especially if they are not precisely defined, and compliance will not be regularly checked. It depends on several circumstances, whether the certification is appropriate for the organization or the establishment of their internal methodology for information security. Methodology of balanced information security, which is the subject of this article is primarily proposed for small and medium-sized businesses. Its aim is to define the most important and absolutely necessary criteria for information security so that the system meets the requirements of a comprehensive solution of the issue. On the other hand, it seeks how to minimize the administrative burden for these organizations, which is, as mentioned above, one of the main reasons, why companies hold a negative attitude to the most widespread certifications. The methodology identifies four main areas of information security management system in a company. It includes an audit which specifies the quality level of particular areas of information security in the organization. If any of the studied areas is found insufficiently protected, effecitve measures are offered to improve the situation. The ultimate solution is a condition of a system where all the key areas of information security management of the organization are at the appropriate level and the system can be considered balanced.

Det finns evidens som bekräftar fördelarna med att barn ägnar sig åt aktiva skoltransporter(AST). Trots detta har andelen barn som ägnar sig åt AST radikalt minskat under de senasteårtiondena. Vårdnadshavare är de som fattar beslut gällande sina barn, vilket skulle kunna spela en viktig roll när det kommer till AST, då deras attityder gentemot detta kan påverka huruvida barnet ägnar sig åt AST eller inte. Syftet med denna studie var att undersöka de attityder vårdnadshavare till barn i årskurs 1–6, boende i ett arktiskt klimat har till aktiva skoltransporter. Studien utgick från ett befintligt projekt som ämnade att främja AST i en kommun i norra Sverige och utfördes med en kvalitativ metod och deskriptiv design för att besvara syftet. Datainsamlingen bestod av individuella intervjuer tillsammans med sex deltagare. Intervjuerna utfördes utifrån en förberedd intervjuguide och frågeställningarna utgick ifrån theory of planned behavior. En manifest analys av den insamlade datan gjordes genom fem steg, vilket resulterade i att en huvudkategori växte fram, Rörelse – en gemensam målsättning, samt tre underkategorier; Ett hållbart liv (1), Olika former av trygghet (2), Inre och yttre påverkan (3). Resultatet indikerar att vårdnadshavare anser att en hållbar vardag, hälsa och miljö är viktigt samt att olika former av trygghet värderas högt och kan påverkas av en rad olika faktorer. Resultatet indikerar att vårdnadshavares egna erfarenheter påverkar inställningen till AST samt att uppfattningar av omgivningens värderingar och normer gällande AST på ett omedvetet plan kan ha inflytande på den egna inställningen till skoltransportens genomförande. Hälsopromotiva insatser som ökar andelen barn som ägnar sig åt AST kan vara en del i skapandet av normer som resulterar i att andelen transporter med bil minskar. Vilket utöver att den fysiska aktiviteten ökar också skulle gynna miljön och skapa tryggare skolvägar. / There is evidence to confirm the benefits of children engaging in active school transportation (AST). Despite this, the proportion of children engaged in AST has radically decreased in recent decades. Guardians are the ones who make decisions regarding their children, which could play an important role when it comes to AST, as their attitudes towards AST can affect whether the child engages in AST or not. The aim of this study was to investigate the attitudes towards active school transportation among guardians of children in grades 1-6, living in an arctic climate. The study was based on an existing project that aimed to promote AST in a municipality in northern Sweden and was performed with a qualitative method and descriptive design to answer the purpose. The data collection consisted of individual interviews together with six participants. The interviews were conducted from a prepared interview guide and the questions were based on the theory of planned behavior. A manifest analysis of the collected data was done through five steps, which resulted in a main category: Movement - a common goal, and three subcategories; A sustainable life (1), Different forms of safety (2), Internal and external influences (3). The results indicate that guardians believe that a sustainable everyday life, health and environment are important and that various forms of safety are highly valued and can be affected by several different factors. The results indicatethat the guardian's own experiences affect their attitude towards AST, and that the perceptions of the environment's values and norms regarding AST on an unconscious level can have an influence on the guardian's own attitude to the implementation of school transport. Health-promoting initiatives that increase the proportion of children who engage in AST can be a part of the establishing of norms that result in a reduction of the proportion of transport by car. Which in addition to increasing physical activity would also benefit the environment and create safer school roads.

The history of surgery is nearly as old as the human race. Control of wound infection has always been an essential part of any surgical procedure, and is still an important challenge in hospital operating rooms today. For patients undergoing surgery there is always a risk that they will develop some kind of postoperative complication. It is widely accepted that airborne bacteria reaching a surgical site are mainly staphylococci released from the skin flora of the surgical staff in the operating room and that even a small fraction of those particles can initiate a severe infection at the surgical site.  Wound infections not only impose a tremendous burden on healthcare resources but also pose a major threat to the patient. Hospital-acquired infection ranks amongst the leading causes of death within the surgical patient population. A broad knowledge and understanding of sources and transport mechanisms of infectious particles may provide valuable possibilities to control and minimize postoperative infections. This thesis contributes to finding solutions, through analysis of such mechanisms for a range of ventilation designs together with investigation of other factors that can influence spread of infection in hospitals, particularly in operating rooms. The aim of this work is to apply the techniques of computational fluid dynamics in order to provide better understanding of air distribution strategies that may contribute to infection control in operating room and ward environments of hospitals, so that levels of bacteria-carrying particles in the air can be reduced while thermal comfort and air quality are improved.  A range of airflow ventilation principles including fully mixed, laminar and hybrid strategies were studied. Airflow, particle and tracer gas simulations were performed to examine contaminant removal and air change effectiveness. A number of further influential parameters on the performance of airflow ventilation systems in operating rooms were examined and relevant measures for improvement were identified. It was found that airflow patterns within operating room environments ranged from laminar to transitional to turbulent flows. Regardless of ventilation system used, a combination of all airflow regimes under transient conditions could exist within the operating room area. This showed that applying a general model to map airflow field and contaminant distribution may result in substantial error and should be avoided. It was also shown that the amount of bacteria generated in an operating room could be minimized by reducing the number of personnel present. Infection-prone surgeries should be performed with as few personnel as possible. The initial source strength (amount of colony forming units that a person emits per unit time) of staff members can also be substantially reduced, by using clothing systems with high protective capacity. Results indicated that horizontal laminar airflow could be a good alternative to the frequently used vertical system. The horizontal airflow system is less sensitive to thermal plumes, easy to install and maintain, relatively cost-efficient and does not require modification of existing lighting systems. Above all, horizontal laminar airflow ventilation does not hinder surgeons who need to bend over the surgical site to get a good view of the operative field. The addition of a mobile ultra-clean exponential laminar airflow screen was also investigated as a complement to the main ventilation system in the operating room. It was concluded that this system could reduce the count of airborne particles carrying microorganisms if proper work practices were maintained by the surgical staff. A close collaboration and mutual understanding between ventilation experts and surgical staff would be a key factor in reducing infection rates. In addition, effective and frequent evaluation of bacteria levels for both new and existing ventilation systems would also be important. / Tidigt i mänsklighetens utveckling har kirurgin funnits med i bilden. Hantering av infektioner har genom tiderna varit en oundviklig del av alla kirurgiska ingrepp, och finns kvar ännu idag som en viktig utmaning i operationssalar på sjukhus. För patienter som genomgår kirurgi finns alltid en risk att de efter ingreppet utvecklar någon behandlingsrelaterad komplikation. Allmänt accepterat är att de luftburna bakterier som når operationsområdet huvudsakligen består av stafylokocker frigjorda från hudfloran av operationspersonalen i operationssalen, och att endast en liten del av dessa partiklar behövs för att initiera en allvarlig infektion i det behandlade området. Sårinfektioner innebär inte bara en enorm börda för hälso- och sjukvårdsresurser, utan utgör också en betydande risk för patienten. På sjukhus förvärvad infektion finns bland de främsta dödsorsakerna i kirurgiska patientgrupper.. En bred kunskap och förståelse av spridningsmekanismer och källor till infektionsspridande partiklar kan ge värdefulla möjligheter att kontrollera och minimera postoperativa infektioner. Denna avhandling bidrar till lösningar genom analys av en rad olika ventilationssystem tillsammans med undersökning av andra faktörer som kan påverka infektionsspridningen på sjukhus, främst i operationssalar. Syftet med arbetet är att med hjälp av CFD-teknik (Computational Fluid Dynamics) få bättre förståelse för olika luftspridningsmekanismers betydelse vid ventilation av operationssalar och vårdinrättningar på sjukhus, så att halten av bacteriebärande partiklar i luften kan minskas samtidigt som termisk komfort och luftkvalité förbättras.  Flera luftflödesprinciper för ventilation inklusive omblandade strömning, riktad (laminär) strömning och hybridstrategier har studerats. Simuleringar av luft-, partikel- och spårgasflöden gjordes för alla fallstudier för att undersöka partikelevakuering och luftomsättning i rummet. Flera viktiga parametrar som påverkar detta undersöktes och relevanta förbättringar  föreslås i samarbete med industrin. Av resultaten framgår att mängden genererade bakterier i en operationssal  kan begränsas genom att minska antalet personer i operationsteamet. Infektionsbenägna operationer skall utföras med så lite personal som möjligt. Den initiala källstyrkan (mängden kolonibildande enheter som en person avger per tidsenhet) från operationsteamet kan avsevärt minskas om högskyddande kläder används. Av resultaten framgår också att ett horisontellt (laminärt) luftflöde kan vara ett bra alternativ till det ofta använda vertikala luftflödet. Ett horisontellt luftflöde är mindre känsligt för termisk påverkan från omgivningen, enkelt att installera och underhålla, relativt kostnadseffektivt och kräver vanligen ingen förändring av befintlig belysningsarmatur. Framför allt begränsar inte denna ventilationsprincip kirurgernas rörelsemönster. De kan luta kroppen över operationsområdet utan att hindra luftflödet. En flyttbar flexibel skärm för horisontell spridning av ultraren ventilationsluft i tillägg till ordinarie ventilation undersöktes också. Man fann att denna typ av tilläggsventilation kan minska antalet luftburna partiklar som bär mikroorganismer om operationspersonalen följer en strikt arbetsordning. Bra samarbete och förståelse mellan ventilationsexperter och operationsteamet på sjukhuset är nyckeln till att få ner infektionsfrekvensen. Det är också viktigt med effektiva och frekventa utvarderingar av bakteriehalten i luften, för såväl nya  som befintliga ventilationssystem. / <p>QC 20160129</p>

This master dissertation (diploma) is committed to inheritance, inheritance law and inheritance with a focus on properties and also inheritance with international subject in the inheritance procedure. The goal of this work is to give sufficient information so that even the uninformed reader will know what is associated with inheritance, what are the basic terms from this area of law and also the questions of inheritance's inter-family relations because inheritance will be a subject everyone deals with eventually. The subject of this dissertation is inheritance throughout history to its current legal regulation. At the same time it is also mentioned inheritance as a change of ownership law and concepts that are related with this part of civil law. In the introduction is explained the terms of inheritance and inheritance law are explained with the view to the history of Roman law and to the Middle Ages. Next is an explanation of the basic law terms through to our current law regulation. There is also a focus on inheritance procedures including the change of the ownership rights and then will be the process of the registration of the ownership right to the real estate cadastre. With this topic is also connected a possibility of inheritance procedure with properties. At the end this work is included practices of case with international subject in the inheritance procedure. Because of the focus on the inheritance of properties, the last chapter is about the valuation of properties in the course of the inheritance procedure.

This thesis deals with evaluation of the utility of modern methods of evaluation of the financial situation of the company and their comparison with older, classic indicators. The theoretical part deals with the financial analysis of the company and the classical indicators and with the modern indicator Economic value added. This paper describes the concept of the EVA indicator and the transformation of the accounting data leading to the economic data and the items entering the calculation of the EVA are defined in detail. The practical part contains calculations of classical indicators based on the accounting data of company Kern-Liebers in years 2012-2016. The main part of this thesis deals with transformation of accounting data of the company for subsequent calculation of the EVA indicator. In addition, the EVA indicator is decomposed, the company is compared with sectoral values by using the INFA system and in the last step the results of the classical indicators with the modern EVA indicator are compared and the conclusions are interpreted.