Bakgrund: Undernäring förekommer hos uppemot 30 % av äldre personer på särskilda boenden (SÄBO). Det är ett av distriktssköterskans ansvarsområden att upprätthålla en god nutritionsvård. Syfte: Syftet var att undersöka förekomst av undernäring bland äldre personer (65 år och äldre) på särskilt boende samt relationer mellan undernäring och fallrisk, risk för trycksår respektive nedsatt munhälsa. Vidare var syftet att undersöka vilka preventiva åtgärder distriktssköterskan erbjöd för att förbygga alternativt behandla undernäring hos äldre personer. Metod: Studien hade en kvantitativ ansats. Antalet studiedeltagare var 436 personer som bodde på SÄBO. Gruppjämförelser gjordes mellan tre oberoende grupper (ej risk för undernäring, risk för undernäring och undernärd) avseende fallrisk, risk för trycksår samt nedsatt munhälsa. Vidare gjordes logistisk regressionsanalys för att undersöka relationen mellan risk för undernäring/undernärd och fallrisk, risk för trycksår samt nedsatt munhälsa. Deskriptiv statistik användes för att beskriva preventiva och behandlande åtgärder. Resultat: Undernäring relaterar starkt till risk för trycksår. Relation kunde inte påvisas mellan undernäring och fallrisk samt munhälsa. Preventiva åtgärder användes i låg utsträckning. Slutsats: Nutritionsomvårdnad är ett komplext område vilket kräver att distriktssköterskan arbetar i ett multidisciplinärt team med riskbedömningar, utredningar, åtgärder och uppföljningar. Nutritionsåtgärder bör erbjudas i högre utsträckning till personer med risk för undernäring eller som är undernärda. / Background: Undernutrition occurs in up to 30 % of older people in special accommodation (SA). It is one of the district nurse's responsibility areas to maintain good nutritional care. Purpose: The purpose was to investigate the prevalence of undernutrition among older people (65 years and older) in special accommodation and relationships between undernutrition and fall risk, risk of pressure ulcers and impaired oral health. A further aim was to investigate the preventive measures district nurse’s offered to prevent alternatively treat undernutrition in older people. Method: The study had a quantitative approach. The number of study participants was 436 people who lived in SA. Group comparisons were made between three independent groups (not at risk of undernutrition, risk of undernutrition and undernourished) regarding fall risk, risk of pressure ulcers and impaired oral health. Furthermore, logistic regression analysis was conducted to examine the relationship between risk of undernutrition/undernourished and fall risk, risk of pressure ulcers and impaired oral health. Descriptive statistics were used to describe the preventive and treatment measures. Results: Undernutrition relate strongly to the risk of pressure ulcers. No relationship was detected between undernutrition and risk of falling and impaired oral health. Preventive measures was used to a low extent. Conclusion: Nutritional care is a complex area that requires that the district nurse work in a multidisciplinary team with risk assessments, investigations, actions and follow up. Nutritional measures should be offered to a greater extent to persons at risk of undernutrition or with manifest undernutrition.

To be able to protect an organisation's resources, it is important to understand what there is to protect and what to protect it from. The first step is to try to analyse the security threats that exist against an organisation's resources to explore the risks. Threats have to be identified, for the organisation to protect its resources and find where the optimal placement against threats is. This thesis analysis whether it is possible to obtain a Threat Tree Analysis that is useful for developing an information security policy for the municipality in Ronneby, using the SS 62 77 99-1 standard. A co-operation between the technical solutions and the administrative security is necessary to achieve information security, together with ordinary common sense. True, each of these can help improve security, but none of them is a complete solution. Security is not a product - it is a process. Threat trees form the basis of understanding that process. In this thesis, we have been using a qualitative method. The analysis method is a case study at the Social Department, at the municipality in Ronneby. Through interviews it has come us to hand, that the organisation has not established an information security policy which should give the code of practice for how the work of information security will pursue within the organisation. The organisation does neither use a model for structuring threats nor a method for collecting threats against information today. Through the structure of possible threats, the personnel generates an understanding of the organisation and takes active part finding adequate threats within the Social Department. As users understand the importance of security, how to use it, and where to report suspected violations, they can do a great deal to reduce the risk to loose information. Important to remember is that the education is an ongoing process, new users need training and trained users need reminding, especially when new technologies or processes are introduced. Thus, Threat Tree Analysis is useful for continuing towards developing an information security policy according to SS 62 77 99-1 standard. / För att kunna skydda en organisations resurser är det viktigt att förstå vad organisationen behöver skydda och vad den ska skydda det ifrån. Det första steget är att analysera hot mot organisationens resurser för att uppskatta riskerna. Hot måste identifieras för att organisationen ska kunna skydda sina resurser och hitta den optimala placeringen av åtgärder mot hot. Denna uppsatsen undersöker om det är möjligt att skapa en hotträdsanalys som är användbar för skapandet av en informationssäkerhetspolicy för Ronneby kommun, genom att använda standarden SS 62 77 99-1. Vi betonar i uppsatsen att ett samarbete mellan existerande tekniska lösningar och administrativ säkerhet är nödvändigt för att uppnå informationssäkerhet. Visst kan var och en av dessa hjälpa till att förbättra säkerheten, men ingen av dem är ensam den kompletta lösningen. Säkerhet är inte en produkt - det är en process. Hotträd formar grunden för en förståelse av den processen. I denna uppsats har vi använt en kvalitativ metod. Analysmetoden är en fallstudie på Socialförvaltningen i Ronneby kommun. Genom intervjuer har vi fått fram att organisationen inte har etablerat en informationssäkerhetspolicy, vilken ska ge riktlinjer för hur säkerhetsarbetet ska fullföljas inom organisationen. Organisationen använder varken en modell för att identifiera hot mot information eller en metod för att strukturera hoten. Genom strukturen av möjliga hot, genererar personalen en förståelse för organisationen och tar aktivt del i att identifiera hot mot Socialförvaltningen. Detta medför att alla användare förstår hur viktigt det är med säkerhet, vart de ska rapportera misstänkta händelser och de kan göra mycket för att minska risken att förlora information. Det är viktigt att komma ihåg att utbildning är en pågående process, nya användare behöver utbildning och utbildade användare behöver vidareutbildning, speciellt när nya tekniker eller processer introduceras. Därför är hotträdsanalysen en användbar modell för arbetet mot att skapa en informationssäkerhetspolicy enligt standarden SS 62 77 99-1. / Sandra Olandersson Blåbärsvägen 27 372 38 RONNEBY 0457 / 12084 Jeanette Fredsson Villa Viola 372 36 RONNEBY 0457 / 26616

Financial reporting fraud is a concern for investors, regulators, external auditors, and the public. Although the responsibility for fraud detection lies upon management and those charged with governance, external auditors are likely to come under scrutiny if fraud scandals come to light. Despite the audit regulators efforts in fighting fraud, evidence from prior literature revealed that external auditors still need guidance in assessing and responding to fraud risks. Hence the current study aims at helping external auditors properly assess and respond to the risk of financial reporting fraud in an effort to increase the likelihood of detecting it. In order to achieve this, the current study sought to explore the significance of various fraud factors in assessing the risks of financial reporting fraud and examined how external auditors could assess these fraud factors. The current study also explored the likely motivations behind management fraud, the impact of management motivations on the financial statements, and how external auditors could assess the impact of management motivations. The data for the current study was collected from external auditors working at various audit firms in Egypt via the use of mixed research methods, namely through an online questionnaire and semi-structured interviews. The findings of the current study revealed that management motives are the most significant factor in assessing the risk of financial reporting fraud. Hence the current study suggests that external audit should be viewed in terms of management motivations rather than just the audit of financial statements figures and disclosures. The current study offers detailed guidance to external auditors in this area. The findings of the current study also revealed that management integrity is a significant factor in assessing the risk of financial reporting fraud and that rationalisation of fraud should be assessed as part of management integrity rather than a separate fraud risk factor. The current study found that fraud perpetrators capabilities are equally significant to the opportunity to commit fraud factor yet it is currently ignored by the audit standards and thus should be assessed as part of opportunity to commit fraud. The current study was the first to explore financial reporting fraud and the extent by which external auditors comply with ISA 240 in the Egyptian context. The current study offered recommendations to external auditors, audit firms, audit regulators, and the Egyptian government on how to combat financial reporting fraud. Potential areas for future research were also identified by the current study.

Disasters are complex events characterized by damage to key infrastructure and population displacements into disaster shelters. Assessing the living environment in shelters during disasters is a crucial health security concern. Until now, jurisdictional knowledge and preparedness on those assessment methods, or deficiencies found in shelters is limited. A cross-sectional survey (STUSA survey) ascertained knowledge and preparedness for those assessments in all 50 states, DC, and 5 US territories. Descriptive analysis of overall knowledge and preparedness was performed. Fisher’s exact statistics analyzed differences between two groups: jurisdiction type and population size. Two logistic regression models analyzed earthquakes and hurricane risks as predictors of knowledge and preparedness. A convenience sample of state shelter assessments records (n=116) was analyzed to describe environmental health deficiencies found during selected events. Overall, 55 (98%) of jurisdictions responded (states and territories) and appeared to be knowledgeable of these assessments (states 92%, territories 100%, p = 1.000), and engaged in disaster planning with shelter partners (states 96%, territories 83%, p = 0.564). Few had shelter assessment procedures (states 53%, territories 50%, p = 1.000); or training in disaster shelter assessments (states 41%, 60% territories, p = 0.638). Knowledge or preparedness was not predicted by disaster risks, population size, and jurisdiction type in neither model. Knowledge: hurricane (Adjusted OR 0.69, 95% C.I. 0.06-7.88); earthquake (OR 0.82, 95% C.I. 0.17-4.06); and both risks (OR 1.44, 95% C.I. 0.24-8.63); preparedness model: hurricane (OR 1.91, 95% C.I. 0.06-20.69); earthquake (OR 0.47, 95% C.I. 0.7-3.17); and both risks (OR 0.50, 95% C.I. 0.06-3.94). Environmental health deficiencies documented in shelter assessments occurred mostly in: sanitation (30%); facility (17%); food (15%); and sleeping areas (12%); and during ice storms and tornadoes. More research is needed in the area of environmental health assessments of disaster shelters, particularly, in those areas that may provide better insight into the living environment of all shelter occupants and potential effects in disaster morbidity and mortality. Also, to evaluate the effectiveness and usefulness of these assessments methods and the data available on environmental health deficiencies in risk management to protect those at greater risk in shelter facilities during disasters.

Sammanfattning Denna studie har utförts på en svensk medelstor fabrik som tillverkar gipsbaserade byggprodukter och tillhör en internationell koncern. Vissa arbetsuppgifter i fabriken innebär att personalen utför planerat underhåll och rengöring i områden som klassificeras som slutna utrymmen med otillräcklig ventilation där det kan bildas en farlig atmosfär och/eller att det kan vara svårt att komma in och ut. Brist på syre, brand och explosionsrisker kan leda till allvarliga, till och med dödliga olyckor i slutna utrymmen. Vid studiens start uppfyllde fabrikens befintliga rutiner för arbete i slutna utrymmen inte säkerhetskraven från koncernen och inte heller från lagstiftningen. Koncernen har uppmanat fabriken att ta fram ”bäst praxis” för arbete i slutna utrymmen så att andra fabriker kan implementera samma typ av åtgärder. Syftet med denna studie är därför att utveckla ett verktyg för att förebygga ohälsa och olycksfall i arbetet i slutna utrymmen. Studien avgränsas till att undersöka riskerna på två slutna utrymmen i fabriken.Studien utfördes som en fallstudie. Datainsamling har gjorts genom litteraturstudier, en översikt av lagstiftningskrav, granskning av fabrikens befintliga dokument och verktyg för riskbedömningar, anteckningar under projektmöten, intervjuer av medlemmar i projektgruppen, samt kunskapsinhämtningen via deltagandet i endagsseminarium om ”arbete i slutet utrymme”. För bedömning av kvalitet och funktionalitet av verktyget genomfördes en workshop med öppna frågor.Utifrån dessa forskningsaktiviteter har ett verktyg utvecklats för att systematiskt identifiera och hantera risker i slutna utrymmen på den aktuella fabriken som har följande cykel: 1) Bakgrund, 2) Kartläggning, 3) Risklista, 4) Stratifiering, 5) Riskbedömning, 6) Organisatoriska och tekniska åtgärder, 7) Implementering, 8) Revisioner, 9) Inspektioner, 10) Korrigerande åtgärder.Verktyget kommer att implementeras för arbete även i de andra slutna utrymmena i fabriken. Nästa steg är att testa verktyget i andra gipsfabriker i koncernen och justera efter behov samt sprida kunskapen vidare.Vi rekommenderar att 1) Fabrikens räddningsteam utvecklar specifik nöd-plan för varje slutet utrymme samt ett schema för inspektion av utrustning, samt att 2) Projektgruppen utvecklar ”ett flöde” för att underlätta genomgång av rutinerna när arbete i slutna utrymmen behövs. / Abstract The research study presented in this master thesis was done in a Swedish medium-sized factory that manufactures plaster-based construction products and belongs to an international corporate group. Some work tasks in the factory involve staff carrying out scheduled maintenance and cleaning in areas that are classified as confined spaces with inadequate ventilation that can form a hazardous atmosphere, and/or that it is difficult to get in and out. Lack of oxygen, fire and explosion risks may result in serious, even fatal, accidents in confined spaces. At the start of this research study, the existing factory procedures for working in confined spaces did not fully meet the requirements of the corporate group, nor Swedish legislation. The corporate group has challenged the factory to develop "best practices" for work in confined spaces so that other factories can implement the same kind of counter measures. The aim of this study is therefore to develop a tool to prevent accidents by identifying and managing risks associated with work in confined spaces.The research study was performed as a case study. Data collection was done through literature studies and collection an overview of legislative requirements, review of existing company documents, risk assessment tools, notes during project meetings, interviews of the project team, as well as the acquisition of knowledge through participation in the seminar on "work in the confined spaces". To evaluate the quality of the tool, a workshop was conducted with open questions.Based on these research activities a tool is developed to systematically identify and manage risks in confined spaces at the current factory and has the following cycle: 1) Background, 2) Mapping, 3) Risk List, 4) Stratification, 5) Risk Assessment, 6) Organizational and technical counter measures, 7) Implementation, 8) Audits, 9) Inspections, 10) Corrective actions (continuous improvement)The tool can be implemented in the future for the other confined spaces in the factory. The next step is to test the tool in other gypsum factories in the Group and adjust as needed, and to spread the knowledge further.We recommend that 1) the factory Rescue Team develop specific emergency plans for each confined space as well as a schedule for equipment inspection, and that the 2) Project team develop a "flow" to facilitate the review of routines when work in confined spaces is required.

More than one billion people, almost one in six of the world's population, are now using GSM mobile phones. The situation in South Africa is no different from that in the rest of the world. The rise of mobile telephone usage in South Africa has been driven by a combination of factors such as demand, sector reform, the licensing of new competition, and the emergence of major strategic investors, such as Vodacom and MTN. It was estimated that by March 2005 there should be approximately 20 million cellular customers in South Africa. The growth in the South African cellular market is proportionate to the potential risks in an environment where organisations are continuously seeking ways of improving efficiency, cutting costs, and staying abreast of technological advances. Elements of risk control such as Safety, Health, and Environmental Management can no longer be left out of the equation while organisations in the GSM industry are considering increasing their networks to meet the demands of growth. Although risk assessments are not specifically defined in the Occupational Health and Safety Act (85 of 1993); Section 8 does, however, stipulate under the general duties of the employer that the employer must establish, as far as is reasonably practicable, which hazards to the health or safety of persons are attached to any work which is performed. This situation has changed with the promulgation of the Construction Regulations, GNR.1010 on 18 July 2003; which state that every contractor performing construction work shall, before the commencement of any construction work and during construction work, cause a risk assessment to be performed by a competent person appointed in writing, and that the risk assessment shall form part of the health and safety plan to be applied on the site. This requirement under the Construction Regulations will have a major impact on organisations in the GSM industry. Integrated Health, Safety and Environmental risk assessments have now become a prerequisite before considering any further expansion of the GSM network in South Africa. The relationship between the operational risk sub-disciplines of health, safety, and environmental management, as part of the risk-management function, has been established, and an operational risk-assessment model for the Global Systems Mobile Telecommunications industry in South Africa that measures occupational health, safety, and environmental management risks on an integrated basis has been developed. The risk assessment model for the South African GSM industry is based on assessing the frequency of an activity in relation to the impact on the organisation's business processes, incident/accident potential, financial impact, legal status, and the nature of ecological impact. / Business Management / D. Com. (Business Management)

No description available.

A new model was developed to enhance the understanding of the full context of work associated hazards, to explore the connection between OHS performance and a systematic approach to safety, and to simplify approaches to OHS management. This Safe Place, Safe Person, Safe Systems model was derived from the literature and used as the basis for the development of a framework, consisting of 60 elements which was transformed into an assessment tool. This assessment tool was trialled with a pilot study on a medium sized manufacturing plant in the plastics industry, and the tool and Preliminary Report peer reviewed by an expert panel using the Nominal Group Technique. After refinements were made to the assessment tool it was applied to eight case studies that were drawn from advertisements. This qualitative study consisted of two parts: firstly the assessment using the Safe Place, Safe Person, Safe Systems framework; and secondly a controlled self assessment exercise to target improvements to three of the elements over a period of four months. The study illustrated that the Safe Place, Safe Person, Safe Systems framework could be successfully applied in a range of industries to promote OHS improvements and to provide a systematic, planned approach to fulfilling OHS responsibilities. The application of this framework highlighted that: there is a need for further education on the correct application of the risk assessment process and the responsibilities owed to contractors; techniques such as dynamic risk assessments are more suitable where the place of work is variable and hazards are unpredictable; more focus is needed on the appropriate management of hazardous substances with long term health consequences; and that the level of formality invoked for treating hazards does not necessarily equate to improved risk reduction outcomes. The Safe Place, Safe Person, Safe Systems framework was found to be applicable to small, medium and large organisations provided the assessment was scoped to a small division of relatively homogeneous activity to ensure a more representative hazard profile. This approach has provided a way forward to simplify OHS management and also offers practical direction for implementing a targeted OHS improvement program.

A new model was developed to enhance the understanding of the full context of work associated hazards, to explore the connection between OHS performance and a systematic approach to safety, and to simplify approaches to OHS management. This Safe Place, Safe Person, Safe Systems model was derived from the literature and used as the basis for the development of a framework, consisting of 60 elements which was transformed into an assessment tool. This assessment tool was trialled with a pilot study on a medium sized manufacturing plant in the plastics industry, and the tool and Preliminary Report peer reviewed by an expert panel using the Nominal Group Technique. After refinements were made to the assessment tool it was applied to eight case studies that were drawn from advertisements. This qualitative study consisted of two parts: firstly the assessment using the Safe Place, Safe Person, Safe Systems framework; and secondly a controlled self assessment exercise to target improvements to three of the elements over a period of four months. The study illustrated that the Safe Place, Safe Person, Safe Systems framework could be successfully applied in a range of industries to promote OHS improvements and to provide a systematic, planned approach to fulfilling OHS responsibilities. The application of this framework highlighted that: there is a need for further education on the correct application of the risk assessment process and the responsibilities owed to contractors; techniques such as dynamic risk assessments are more suitable where the place of work is variable and hazards are unpredictable; more focus is needed on the appropriate management of hazardous substances with long term health consequences; and that the level of formality invoked for treating hazards does not necessarily equate to improved risk reduction outcomes. The Safe Place, Safe Person, Safe Systems framework was found to be applicable to small, medium and large organisations provided the assessment was scoped to a small division of relatively homogeneous activity to ensure a more representative hazard profile. This approach has provided a way forward to simplify OHS management and also offers practical direction for implementing a targeted OHS improvement program.

More than one billion people, almost one in six of the world's population, are now using GSM mobile phones. The situation in South Africa is no different from that in the rest of the world. The rise of mobile telephone usage in South Africa has been driven by a combination of factors such as demand, sector reform, the licensing of new competition, and the emergence of major strategic investors, such as Vodacom and MTN. It was estimated that by March 2005 there should be approximately 20 million cellular customers in South Africa. The growth in the South African cellular market is proportionate to the potential risks in an environment where organisations are continuously seeking ways of improving efficiency, cutting costs, and staying abreast of technological advances. Elements of risk control such as Safety, Health, and Environmental Management can no longer be left out of the equation while organisations in the GSM industry are considering increasing their networks to meet the demands of growth. Although risk assessments are not specifically defined in the Occupational Health and Safety Act (85 of 1993); Section 8 does, however, stipulate under the general duties of the employer that the employer must establish, as far as is reasonably practicable, which hazards to the health or safety of persons are attached to any work which is performed. This situation has changed with the promulgation of the Construction Regulations, GNR.1010 on 18 July 2003; which state that every contractor performing construction work shall, before the commencement of any construction work and during construction work, cause a risk assessment to be performed by a competent person appointed in writing, and that the risk assessment shall form part of the health and safety plan to be applied on the site. This requirement under the Construction Regulations will have a major impact on organisations in the GSM industry. Integrated Health, Safety and Environmental risk assessments have now become a prerequisite before considering any further expansion of the GSM network in South Africa. The relationship between the operational risk sub-disciplines of health, safety, and environmental management, as part of the risk-management function, has been established, and an operational risk-assessment model for the Global Systems Mobile Telecommunications industry in South Africa that measures occupational health, safety, and environmental management risks on an integrated basis has been developed. The risk assessment model for the South African GSM industry is based on assessing the frequency of an activity in relation to the impact on the organisation's business processes, incident/accident potential, financial impact, legal status, and the nature of ecological impact. / Business Management / D. Com. (Business Management)