Trata da problemática dos riscos socioambientais, relacionando-os às fragilidades do ambientes, à vulnerabilidade da sociedade e ao uso e ocupação da terra. Maior ênfase, no entanto, é dada às áreas urbanizadas, em especial na cidade de Fortaleza-CE. Referida cidade passou por um crescimento desordenado, que trouxe uma série de problemas socioambientais. O estudo da fragilidade ambiental tem bases teóricas, metodológicas e conceituais na análise ambiental integrada, que perpassa a funcionalidade dos ambientes, considerando, inclusive, os processos históricos de produção e construção do território. A vulnerabilidade social e os padrões de uso e ocupação da terra definem a exposição dos grupos sociais aos riscos. A associação dessas características possibilitou o estabelecimento de diferentes categorias de susceptibilidade aos riscos, considerando de um lado as fragilidades ambientais em face do desenvolvimento das atividades humanas, e, de outro lado, por meio do índice sintético da vulnerabilidade social à distribuição desigual da população e dos riscos no território. Deste modo, foram estabelecidas bases que possam conduzir a um adequado ordenamento do território, com vistas a minimizar a incidência dos riscos socioambientais. / This research is about the issue of socioenvironmental risks and its relations with environmental fragility, the societies vulnerability and land use and occupation. Its focused on urban areas, especially in Fortaleza (CE). The accelerated and disordered occupation in Fortaleza has bought several socioenvironmental problems. The environmental fragility issue has its theoretical, methodological and conceptual bases on integrated analysis that encompasses the environments functionality considering the historical production processes and the construction of territory. The social vulnerability and the land use and occupation patterns define the social groups exposure to risks. The association of such characteristics was used to establish different susceptibility categories to the risks, considering on one hand the environmental fragilities face to human activities development, and in the other, the population distribution and risks on the territory by the synthetic index of social vulnerability. In this sense, bases that lead to an adequate territorial ordering were established aiming to minimize the incidence of socioenvironmental risks.

Estima-se que o número de exames diagnósticos em Medicina Nuclear cresça a uma taxa de 5% ao ano, ocasionando aumento das exposições de pacientes, familiares e meio ambiente às radiações ionizantes. O intuito dos guias de referência em exames diagnósticos (DRL) é a padronização das técnicas e a diminuição das exposições ao mínimo possível e estritamente necessárias para a realização do exame médico, todavia, a área de Medicina Nuclear brasileira não possui este tipo de guia, favorecendo o descontrole das exposições e incremento de riscos associados. O principal objetivo deste estudo foi a elaboração de um DRL para a área de Medicina Nuclear com base nos tipos de exames, atividades administradas, técnicas adotadas e parque de equipamentos disponíveis no país. Formulários foram enviados para todos os Serviços de Medicina Nuclear do Brasil - SMNs (~430) visando obter essas informações, bem como os tipos de ajustes das atividades de acordo com a idade e o peso corpóreo dos pacientes. Os dados foram analisados e como proposta de DRL, considerou-se o valor do percentil 75 (P75) da atividade máxima administrada em cada exame. Um total de 107 SMNs, representando 14 estados brasileiros e o Distrito Federal, responderam ao questionário. Dos 64 diferentes procedimentos diagnósticos analisados, as cintilografias óssea, renal e paratireoide são disponibilizadas em mais de 85% de todos os SMNs analisados. As atividades administradas para um mesmo tipo de exame apresentaram uma alta taxa de dispersão, alcançando diferenças superiores a 20 vezes entre o menor e maior valor praticado. Exames diagnósticos envolvendo os radioisótopos 67Ga, 201Tl e 131I foram observados como os geradores de maior dose de radiação aos pacientes. O ajuste das atividades para pacientes pediátricos tem levado em consideração a regra de Webster, regra de três simples e ajustes empíricos de acordo com o peso corpóreo dos pacientes. Com a aplicação dos valores de atividade propostos como DRL na rotina clínica, pode-se alcançar uma redução mínima de 15%, máxima de 95% e média de 50% em relação às atividades atualmente aplicadas. Ao todo, foram encontrados 189 equipamentos de imagem em funcionamento, sendo principalmente de quatro fabricantes diferentes (Elscint, GE, Philips e Siemens). A variabilidade das atividades administradas para um mesmo tipo de exame, respeitando as diferenças tecnológicas, pode refletir a falta de controle das exposições à radiação e a inexistência de um guia de referência nacional para a área de Medicina Nuclear, assim como também exemplificar a diversidade de protocolos de imagem praticados no país. A adoção de um DRL para a área de Medicina Nuclear poderia contribuir consideravelmente para o controle das exposições e padronização da técnica, ofertando à população exames de alta tecnologia e de riscos controlados / It has been estimated that the number of diagnostic procedures in Nuclear Medicine has shown an annual growth rate of 5%, and consequently increasing the ionizing radiation exposition of patients, family and environment. The aim of diagnostic reference levels (DRL) is the standardization of techniques and decrease expositions to as low as possible and just compatible with the diagnostic exam under study. However, Brazilian Nuclear Medicine does not have those references, causing a decontrol of expositions and increasing the associated risks. The main objective of this study was the DRL development to Nuclear Medicine on the basis of diagnostic procedures, administered activities, adopted techniques, and the available equipments in the country. Forms were sent to all the Brazilian Nuclear Medicine Services -NMS (~430) aiming to obtain those information, as well as the rules applied to adjust the administered activities according to patient\'s age and body mass. All data were analyzed, and the percentile 75 (P75) of the maximum activity applied in each diagnostic exam was considered as the DRL. A total of 107 NMS have answered the form, representing 14 Brazilian states and Federal District. From the 64 diagnostic procedures studied, bone, kidney and parathyroid scintigraphy were found to be used in more than 85% of all the NMS analyzed. There was a large disparity among the activities administered, when applying the same procedure, reaching, in some cases, more than 20 times between the lowest and highest. Diagnostic exams based on 67Ga, 201Tl, and 131I radioisotopes proved to be de major exams administering radiation doses to patients. The activities adjustment to pediatric patients has used different rules, including Webster rule, rule of three and empirical adjustments according to the patient\'s body weight. On introducing the DRL activity values into clinical routine, the minimum reduction in radiation doses received by patients was about 15%, the maximum was 95%, and the average was 50% compared with the previously reported administered activities. There were found 189 image equipments working, with mainly 4 different brands (Elscint, GE, Philips e Siemens). The variability in the administered activities to the same diagnostic procedure, respecting the existing differences in technology, may reflect the lack of radiation exposition control and the non-existence of a national reference guide to Nuclear Medicine, as well as exemplify the variability in the image protocols practiced in the country. The establishment of DRL to a Nuclear Medicine could considerably contribute toward the control and reduction of radiation exposure, thereby offering to the public high-technology exams with controlled risks

Orientador: Luiz Koodi Hotta / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Matematica, Estatistica e Computação Cientifica / Made available in DSpace on 2018-08-21T13:55:30Z (GMT). No. of bitstreams: 1 Tsai_Rodrigo_D.pdf: 3859687 bytes, checksum: 1064b1fa05b98307d97763bb79e95de4 (MD5) Previous issue date: 2012 / Resumo: Nesse trabalho discutimos aplicações de cópulas a modelos de riscos múltiplos com dependência e modelos de misturas de distribuições. Numa primeira parte analisamos a inclusão de dependência entre os fatores de risco do modelo de riscos múltiplos. Os modelos de riscos múltiplos são uma família de modelos flexíveis para representar dados de tempos de vida. Suas maiores vantagens sobre os modelos de risco simples incluem a habilidade de representar funções de taxa de falha com formas não usuais e a facilidade de incluir covariáveis. O objetivo principal dessa parte é modelar a dependência existente entre as causas latentes de falha do modelo de riscos múltiplos por meio de funções de cópulas. A escolha da função de cópulas bem como das funções de distribuição dos tempos latentes de falha resultam numa classe flexível de distribuições de sobrevivência que é capaz de representar funções de taxa de falha de formas multimodais, forma de banheira e contendo efeitos locais dados pela concorrência dos riscos. A identificação e estimação do modelo proposto também são discutidas. Ao eliminar a restrição de suporte positivo para as variáveis latentes, o método pode ser utilizado para gerar uma família rica de distribuições univariadas contendo assimetrias e múltiplas modas. Na segunda parte propomos um modelo de mistura de distribuições generalizado utilizando cópulas. O parâmetro da cópula é útil para definir formas de assimetria e ponderar com maior ou menor peso determinadas regiões do suporte das distribuições componentes para compor a mistura. pesos das distribuições componentes variam no suporte da distribuição e não são restritos à soma unitária. A modelagem resultante acrescenta uma maior flexibilidade aos modelos de misturas na representação de dados com densidades de várias formas multimodais e assimétricas. O modelo tem como casos particulares o modelo de mistura tradicional, o modelo de riscos múltiplos e o modelo de fração de cura. Os modelos são aplicados a dados simulados e reais da literatura. Foram utilizados os métodos de estimação de máxima verossimilhança e os critérios de ajuste de Akaike e Bayesiano para a seleção dos modelos. Os modelos representaram bem os conjuntos de dados analisados em comparação com metodologias propostas na literatura / Abstract: In this work, we discuss the application of copula to polyhazard and mixture models. First we analyse the inclusion of dependence among failure causes in the polyhazard models. The polyhazard models constitute a family of flexible models to represent lifetime data. Their main advantages over single hazard models include the ability to represent hazard rate functions with unusual shapes and the ease of including covariates. The main purpose in this first part is to model the dependence that exists among the latent causes of failure in the polyhazard model by copula functions. The choice of the copula function as well as the latent failure distributions produces a flexible class of survival distributions that is able to model hazard functions with unusual shapes such as bathtub or multimodal curves, while also modelling local effects given by the competing risks. The model identification and estimation are also discussed. Dropping the restriction of positive support for the latent variables, the method can be used to generate a rich family of univariate distributions with asymmetries and multiple modes. In the second part a generalized mixture model using copula functions is proposed. To assemble the mixture model, the parameter of the copula function is used to define asymmetry shapes and to attribute more or less weight to chosen regions of the component distributions. The weights of the component distributions vary on the support of the distribution and are not restricted to the unitary sum. The resulting model increases the flexibility of the mixture models to represent data with densities with several multimodal and asymmetric shapes. Special cases of the model are the traditional mixture models, the polyhazard model, and the cure fraction model. Simulated and empirical data from the literature are analysed by the proposed models. The estimation was done by maximum likelihood methods and the selection of the models used the Akaike and Bayesian criteria. The proposed models exhibited very good fit to the data sets in comparison to other methodologies presented in the literature / Doutorado / Estatistica / Doutor em Estatística

Date: 12-June-2008 Authors: Muhammad Saeed – 760721 Västerås – Sweden Mehmood Ziauddin – 830730 Västerås – Sweden Title: A Structured Approach for Evaluating Risk Impacts in IT Projects Introduction: Risk is an integral part of any project and it’s more appropriate to say for IT because it is changing with a very fast pace. Different surveys, reports and researches show astonishing statistics about the risks in IT projects. Through proper risk assessment techniques most of the uncertainties can be reduced while initiating, implementing and improving IT projects. Different authors talk about different risks and different strategies to respond to them. It becomes difficult at times to keep in check all the risks. Often risk management is over hyped, and often it’s totally neglected. Their needs to be a balanced approached in risk management. Problem: How a structured approach will be beneficial for an organization in assessing risk impacts on IT Projects? Purpose: The aim of this report is to develop and analyze a structured approach which will permit an organization in identifying & categorizing risks and measuring their impact on IT Projects. Method: Exploratory research approach is used and data collection is done using secondary sources. Our thesis is qualitative research based. Qualitative research is the one which is not relying on statistical data as compared to quantitative research. Besides our text books and study material, the main source of information was internet databases and university library from where we read different articles, thesis and books. Majority of the material studied was collected from Mälardalen University Library’s online databases like, Elin@Mälardalen, Compendex, Emerald and Ebrary. We also consulted some books which we got by inter-library loan from Mälardalen University. Conclusion: With the help of Remenyi’s approach for categorizing risks and Applegate’s approach of measuring risk impact, we have managed to develop a structured approach and reached a conclusion that proper identification and categorizing of risks can be very beneficial for an organization in numerous ways. This systematic way assists top management, project managers, IT & non IT Personnel is taking preemptive measures for managing risks. The benefits it brings is that it gives an equal understanding within the organization and this structured approach gives an in-depth and clear understanding of the risks associated with IT projects.

Bisfenol A (BPA) är ett propanderivat med två fenolgrupper. Det syntetiserades för första gången år 1905 av Thomas Zincke vid Marburgs universitet. När en polymerkemist upptäckte att det kunde användas för att bilda polykarbonatplaster växte dess popularitet. Idag är BPA-industrin en miljardindustri och många av oss använder dagligen plaster där denna kemikalie ingår. Nu har det gjorts nya toxikologiska undersökningar som visar att BPA kanske inte är så ofarligt som man tidigare trott. Vårt största intag av föreningen sker via mag-tarmkanalen genom att det kan läcka från olika slags plastföremål i kontakt med livsmedel. Enligt en panel sammansatt av USA:s National Institutes of Health finns det en risk för negativa effekter på hjärna och beteende hos barn. Reaktionerna på riskbedömningarna har varierat och detta examensarbete vill presentera några argument för vikten av att undersöka BPA: s hälsorisker mer. Syftet med detta examensarbete är att med en litteraturstudie undersöka en del av vad som finns dokumenterat om BPA: s hälsorisker för människan, typ av genomförda toxikologiska undersökningar och hur dessa resultat har påverkat företag och länder. Denna litteraturstudie visar att det finns stor bredd på tolkningen av de toxikologiska studiernas resultat och därmed är det osäkert om det finns hälsorisker eller inte. Det finns omdebatterade resultat som tyder på en ökad risk av toxikologiska effekter, till exempel skada på hjärta hos barn men det finns ingen fastställd hälsorisk för människor. Mer standardisering behövs i forskningen för att ge den en högre kvalitet och göra studier mer jämförbara. / Bisphenol-A (BPA) is a propane derivative with two phenol groups. It was synthetisized for the first time in the year of 1905 by Thomas Zincke at the Marburg University. When a polymer chemist discovered that it could be used to form polycarbonate plastics its popularity grew. Today the chemistry of BPA is a billion industry and many of us use daily plastics in which this chemical is used for. Many new toxicological studies have shown that BPA maybe is not as friendly as before thought. Our biggest exposure to it is orally because it can leak from different plastics with contact to food. According to a panel assembled by USA’s National Institutes of Health there is a risk of negative effects on brain and behaviour on children. The reactions of the risk assessment have been different and this thesis wants to show some arguments for the importance of exploring the health risks of BPA more. The purpose of this thesis is to use a literature study to investigate a part of what is documented about the health effects of BPA on humans, the kind of toxicological studies performed and how their results have affected companies and countries. The literature study shows that the width of interpretation of the toxicological studies’ results is big and thus that it is uncertain if there are health effects or not. There are some uncertain results facts funded on conflict that show a heightened risk for toxicological effects, for example damage on heart and changes in behavior in infants but there is no empirically stated health risk in humans. More standardization in research is needed for giving it a higher quality and thus making it more comparable.

Ihop med den snabba tekniska utvecklingen med internet och smartphones, har sociala medier snabbt blivit en del av mångas vardag, speciellt bland unga kvinnor. Sociala medier används dagligen för att ta del av nyheter, underhållning och hålla kontakt med vänner och bekanta men används också som en plattform för att presentera sig själv i bild och text. Många unga kvinnor väljer att ta bilder på sig själva med sin mobil det vill säga så kallade selfies, som många sedan väljer att lägga ut på till exempel Facebook, Instagram och Snapchat. Syftet med denna studie är att undersöka varför unga kvinnor väljer att ta selfies och lägger ut dem på sociala medier och hur det påverkar individen. En kvalitativ studie utfördes där tolv unga kvinnor i åldrarna 16-17 år intervjuades med hjälp av semistrukturerade fokusgrupper där diskussioner hölls angående ens användning av sociala medier och att ta selfies. Resultatet visade på att intervjupersonerna kände en press från vänner och samhället att de måste vara en del av sociala medier för att accepteras. Många av intervjupersonerna valde att ta selfies för att det var ett enkelt sätt till att få snabb bekräftelse från andra. Pressen från vänner och samhället kring användningen av sociala medier ihop med selfies skapar enligt intervjupersonerna prestationsångest och en social stress i ens vardag som är svår att bli av med. / Together with the rapid technological development of the internet and smartphones, social media has quickly become a part of many people's everyday lives, especially among young women. Social media is used daily to receive news, entertainment, and keep in touch with friends, but also used as a platform to present themselves in pictures and text. Many young women choose to take pictures of themselves with their mobile that is, so-called selfies, which many then choose to add on such as Facebook, Instagram and Snapchat. The purpose of this study is to examine why young women choose to take selfies and post them on social media and how it affects the individual. A study was conducted where twelve young women aged 16-17 years were interviewed using semi-structured focus groups where discussions were held about the use of social media and taking selfies. The results showed that the interviewees felt pressure from friends and the community that they must be part of the social media to be accepted. Many of the interviewees chose to take selfies because it was an easy way to get quick confirmation from others. Pressure from friends and the community around the use of social media together with selfies create according to interviewees performance anxiety and social stress in one's everyday life that is difficult to get rid of.

La gestion du foncier martiniquais est un sujet complexe, sensible et à forte densité politique. La superficie de la Martinique est de 1 100km2, soit l’une des plus petites régions françaises, avec la plus forte densité de population, soumise à de multirisques (cyclonique, sismique, volcanique, technologique, inondation, pollution de l’air, des sols et de l’eau, tsunami…).La triangulation urbanistique composée d’une multiplicité d’acteurs, de textes et de réglementations et d’un millefeuille institutionnel (6 niveaux d’administration : commune, intercommunalité, département, région, Etat, Europe) annihile toute responsabilité et obère un développement endogène de ce micro territoire.Un juste équilibre entre développement économique, social, culturel et environnemental doit être trouvé en conciliant les objectifs économiques et sociaux liés au développement insulaire.La remarquable biodiversité de la Martinique constitue un atout touristique indéniable, menacé par de fortes pressions anthropiques foncières.Cette recherche démontre la pertinence de la réglementation applicable au foncier à la Martinique et l’influence du développement durable sur cette réglementation. La thèse propose des solutions pérennes à mettre en œuvre pour pallier les incohérences juridiques révélées par l’étude. / Management of land in Martinique is a complex, sensitive and highly political topic.The total area of the island is 1 100 km2 (square meters), e.g, one of the smallest French areas, with the highest concentration of population, submitted to multirisk desasters (cyclonic, seismic, volcanic, technological, flood, air, ground and water pollutions, tsunami…).The urban triangulation made up of a multiplicity of actors, texts and regulations, as well as a multi-level institutional cream cake (6 levels of administration: the city, the intercity, the Department, the Regional Council, the State and Europe), destroys all kind of responsibility and obstruct an endogenous development of this micro territory.A fair balance between economic, social, cultural and environmental development is necessary, by reconciling with the economic and social goals related to the insular development.The astonishing biodiversity of the island of Martinique represents an obvious tourist asset, threatened by strong land anthropic pressures.This research study highlights the relevance of the regulation applicable to the land in Martinique as well as the influence of sustainable development on this regulation. This thesis suggests perennial solutions to implement, in order to mitigate the legal inconsistencies pointed out by the study.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The occurrence of various diseases (disorders) related to work has increased in recent decades. Within the context of occupational health, professional services hemodialysis require specific procedures and use of personal protective safety and health. Thus, this study aimed to analyze the occupational risks in a Renal Clinic located in central-RS. From the observational analysis of risk maps and instrument data collection, we implemented improvements in local. The research in question is classified as to the objectives as exploratory, descriptive, and the purpose of describing the characteristics of the Renal Clinic, so the search has qualitative and quantitative aspects. The data collection instrument was applied to 79 employees and 49 returned during the period February / March 2010. The initial sample consisted of professionals: nurses, administrative assistants, the warehouse, technical / auxiliary nurses and general services. After, it was planned preventive actions, both in physical and / or organizational environment, some improvements were implemented from April to November 2010, aiming to contribute to quality of working environment and quality of life for employees. Secondly, we used a new tool for data collection with questions about the results of implementations, while it was answered by 27 of the 30 permanent staff in the Renal Clinic located attached to the Hospital Home Health. Through the results, it was noted that the implementations have been significant and that changes are needed to reduce occupational disorders, promoting better quality of life. / A ocorrência de diversas patologias (distúrbios) relacionadas ao trabalho vem crescendo nas últimas décadas. Dentro do contexto da saúde do trabalhador, os profissionais dos serviços de hemodiálise demandam procedimentos específicos e uso de medidas de proteção e segurança à saúde. Neste sentido, este estudo teve como objetivo analisar os riscos ocupacionais em uma Clínica Renal situada na região central-RS. A partir da análise observacional, dos mapas de riscos e do instrumento de coleta de dados, implementou-se melhorias no local. A pesquisa em questão classifica-se quanto aos objetivos como exploratória-descritiva, tendo a finalidade de descrever as características das Clínicas Renais, portanto a pesquisa possui aspectos qualitativos e quantitativos. O instrumento de coleta de dados foi aplicado aos 79 funcionários e retornou 49, no período de fevereiro e março de 2010. A amostra inicial constituiu-se de profissionais: enfermeiros, auxiliares administrativos, do almoxarifado, técnico/auxiliares de enfermagem e dos serviços gerais. Após, planejou-se ações preventivas, tanto nos aspectos físicos e/ou organizacionais do ambiente, foram implementadas algumas melhorias no período de abril à novembro de 2010, visando contribuir para qualidade do ambiente de trabalho e qualidade de vida dos funcionários. Num segundo momento, utilizou-se um novo instrumento de coleta de dados com questões sobre os resultados das implementações, ao passo que o mesmo foi respondido por 27 funcionários dos 30 permanentes na Clínica Renal situada anexa ao Hospital Casa de Saúde. Através dos resultados, observou-se que as implementações foram significativas e que mudanças são necessárias para redução dos distúrbios ocupacionais, promovendo melhor qualidade de vida.

In 2013, Peru initiated a reform process under the premise of recognizing the nature of health as a right that must be protected by the state. This reform aimed to improve health conditions through the elimination or reduction of restrictions preventing the full exercise of this right, and the consequent approach aimed to protect both individual and public health and rights within a framework characterized by strengthened stewardship and governance, which would allow system conduction and effective responses to risks and emergencies. The reform led to an increase in population health insurance coverage from 64% to 73%, with universalization occurring through the SIS affiliation of every newborn with no other protection mechanism. Health financing increased by 75% from 2011, and the SIS budget tripled from 570 to 1,700 million soles. From 2012 to May 2016, 168 health facilities have become operational, 51 establishments are nearing completion, and 265 new projects are currently under technical file and work continuity with an implemented investment of more than 7 billion soles. Additionally, this reform led to the approval of the Ministry of Health intervention for health emergencies and strengthened the health authority of the ministry to implement responses in case of risks or service discontinuity resulting from a lack of regional or local government compliance with public health functions. / In 2013, Peru initiated a reform process under the premise of recognizing the nature of health as a right that must be protected by the state. This reform aimed to improve health conditions through the elimination or reduction of restrictions preventing the full exercise of this right, and the consequent approach aimed to protect both individual and public health and rights within a framework characterized by strengthened stewardship and governance, which would allow system conduction and effective responses to risks and emergencies. The reform led to an increase in population health insurance coverage from 64% to 73%, with universalization occurring through the SIS affiliation of every newborn with no other protection mechanism. Health financing increased by 75% from 2011, and the SIS budget tripled from 570 to 1,700 million soles. From 2012 to May 2016, 168 health facilities have become operational, 51 establishments are nearing completion, and 265 new projects are currently under technical file and work continuity with an implemented investment of more than 7 billion soles. Additionally, this reform led to the approval of the Ministry of Health intervention for health emergencies and strengthened the health authority of the ministry to implement responses in case of risks or service discontinuity resulting from a lack of regional or local government compliance with public health functions.

Redovisning används för att på ett smidigt sätt kommunicera ut ekonomisk information till företagets olika intressenter, såsom aktieägare, potentiella investerare, chefer, anställda, långivare och stat. Den grundar sig i att företagets olika intressenter, som kan delas in i interna och externa, vill ha tillgång till viss information. Det finns flertalet skillnader mellan det som redovisas internt och det som redovisas externt. Dessa skillnader är bland annat de lagstadgade kraven, vem som ska använda sig av informationen, i vilket sammanhang informationen ska användas samt hur ofta och aktuell information som intressenten behöver. Det är även en stor skillnad mellan vilken tillgång de externa och interna intressenterna har till informationen. De interna intressenterna har direkt tillgång till information medan de externa intressenterna får förlita sig på den information som företaget väljer att publicera offentligt. Syftet med denna studie är att undersöka varför företag gör en uppdelning av sin redovisning i intern- och externredovisning och varför de inte väljer att redovisa dessa tillsammans. Studien bygger på teorier kring isomorfism, legitimitet, intressenter samt teori kring konkurrens, företagshemligheter och risker. Teorier kopplas till intervjuer gjorda med representanter från tre stycken tillverkande K3-företag för att besvara studiens forskningsfråga angående uppdelningen av redovisningen. Intervjuerna genomfördes med en semistrukturerad intervjuguide där intervjuaren har större möjlighet att ställa följdfrågor. Svaren från intervjuerna bidrar till att, genom ett nutids- och verklighetsperspektiv, visa på hur redovisningen fungerar i tillverkande företag år 2017. Studiens resultat visar att företagen gör en uppdelning av redovisningen i intern- och externredovisning på grund av faktorer som beslutsfattning och konkurrens. Företagens interna och externa intressenter har olika behov och krav på den information som företagen lämnar för att kunna använda den till beslutsfattande. Externredovisningen ger inte tillräckligt med underlag för de interna intressenternas beslutsfattande för att de ska kunna fatta snabba och rättbeslut. Medan internredovisningen i sin tur kan vara alltför omfattande för vissa externa intressenter. Ur ett konkurrensperspektiv vill företagen inte att deras konkurrenter ska kunna ta del av företagets internredovisning för att de inte ska få tillgång till deras framgångsrecept. De företag som ingår i studien vill behålla sina konkurrensfördelar och skydda sina affärsmöjligheter för att öka sin lönsamhet och effektivitet. / Accounting is used to easily communicate financial information to the company's various stakeholders, such as shareholders, potential investors, managers, employees, lenders and state. It is based on that the company's various stakeholders, which can be divided into internal and external, want access to certain information. There are several differences between what is reported internally and what is reported externally. These differences include the statutory requirements, who will use the information, the context in which the information is to be used and how often and current information the stakeholder needs. There is also a big difference between the access the external and internal stakeholders have to the information. Internal stakeholders have direct access to information while external stakeholders have to rely on information that the company selects to publish. The purpose of this study is to investigate why companies make a division of their accounts in management and financial accounting and why they do not report them together. The study is based on theories about isomorphism, legitimacy, stakeholders, and theory of competition, business secrets and risks. Theories are linked to interviews made with representatives from three manufacturing K3 companies to answer the study's research question regarding the division of the accounts. The interviews were conducted with a semi-structured interview guide where the interviewers have a greater opportunity to ask supplementary questions. The responses from the interviews contribute to show how the accounting in manufacturing companies works in 2017, in a contemporary and realistic perspective. The study's results show that the companies make a division of the accounts in management and financial accounting due to factors such as decision-making and competition. The company's internal and external stakeholders have different needs and requirements for the information that companies provide in order to use it for decision-making. The financial accounting does not provide sufficient information for the decision-making of internal stakeholders in order to make quick and correct decisions. While management accounting could be too extensive for some external stakeholders. From a competitive perspective, companies do not want their competitors to be able to access the company's management accounting so that they cannot access their recipe of success. The companies included in the study want to maintain their competitive advantages and protect their business opportunities to increase its profitability and efficiency.