This master's thesis in Library and Information Science examines how the genre division of the horror fictionis constructed at the children and youth department of a library by studying subject headings of the titles.The aim is to examine what is included in the genre, in the two labelings called vampire and nail-biter/spine-chiller, what separates them, and what difference there is between children and youth thrillers/horror fiction. Also the cover designs and how readers portray these books are studied. The study is made in order to develop the knowledge of the genre to help librarians and borrowers. The great popularity of the genre among borrowers and people in general, and the importance of having knowledge of things that borrowers are interested in, are the motivation of performing the study. The method is a case study and conducted with and based on genre theory which shows how a genre is defined, how it can be divided and what conventions there are for the horror fiction in particular.

Bakgrund: I takt med att fler företag blir allt mer kunskapsintensiva ökar konkurrensen om kompetent personal. En konsekvens av detta är att lönesättningen har blivit ett konkurrensmedel, varvid olika typer av optionsprogram uppstått. Redovisningen inom området har dock inte utvecklats i samma takt, varför en rekommendation på området behövs för att redovisningen skall upprätthålla sin trovärdighet. Optionsprogrammen kan betraktas som ett substitut för lön. Utifrån detta torde därför dessa tas upp som en kostnad i årsredovisningen för att ge en mer rättvisande bild av företagets ekonomiska ställning.

Definition av goodwill enligt IFRS/IAS 2005: ?Goodwill som förvärvas i ett rörelseförvärv kan ses som en betalning för framtida ekonomiska fördelar som inte går att enskilt identifiera och heller inte redovisas separat.??I företagsekonomiskt hänseende är goodwill det immateriella värde som representeras av ett företags namn och rykte, varumärke, kundkrets etc. Goodwillen utgör då skillnaden mellan företagets verkliga värde och värdet enligt balansräkningen. Om ett bolag köper ett annat representerar goodwillen det övervärde som utgörs av skillnaden mellan koncernens anskaffningsvärde på aktierna och marknadsvärdet på tillgångar och skulder i dotterbolaget vid förvärvstillfället.?Bakgrund och problem: Från och med år 2005 ska alla börsnoterade företag inom EU följa det internationella redovisningsorganet International Accounting standards Boards (IASB) rekommendationer.

The climate change the earth today has to face is no longer a global problem when every individual has a responsibility to act. The residents in Sweden have no understanding how their energy consumption affects the environment, nor what measures can be taken to reduce the energy consumption.The use of the energy in new Buildings is considerably lower than in the older ones as conditions have improved and the requirements have been more stringent. As most of the buildings in the future have already been constructed it´s important to take every opportunity for energy efficiency and rebuilding of available buildings will become a significant act. Reconstruction of a building contributes generally to both a reduced individual and a reduced total energy use, while new constructions only keep a low individual energy use but a increase the total energy use. For this reason we present the opportunities for reconstruction, mainly to reach the standards for a passive house..

The enterprises of today are beginning to realize that environmental issues are a important part of their activity. Companies and organizations are expected to a greater extent communicate their environmental work to the world surrounding them in a trustworthy and structured way. Lack of information or information that is incorrect may bring farreaching consequences. Communication is mentioned in several of the ISO 14001-standards. But what is missing is a guideline how companies should act to create and be sure of the quality of the data that can be used in the environmental communication.

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

I vår studie har vi undersökt om svenska controllers utför arbetsuppgifter som är att betrakta som controlleruppgifter. Vi har även undersökt om yrket påminner om en profession eller om den är på väg mot att bli en sådan.Studien är baserad på personliga intervjuer med två controllers verksamma på forsknings- och utvecklingsavdelningen i sina respektive företag samt med forsknings- och utvecklingschefen i det ena företaget.Resultaten av studien visar att de controllers som studerats utför arbetsuppgifter som är att betrakta som controlleruppgifter men att det dessutom för en av dem förekom arbetsuppgifter vilka ligger utanför det som vår studerade teori betecknar som controlleruppgifter. Det föreligger tecken på att yrket har vissa likheter med en profession men att den har en lång väg att vandra innan denna status kan uppnås..

Vårt syfte är att förklara och beskriva vad olika intressenter anser om IAS, med fokusering på värdering till verkligt värde. Vi har använt en deduktiv ansats och för att få en bredd på undersökningen valdes en kvantitativ metod. Med utgångspunkt i ett antal teorier sammanställdes en enkät vilken skickades ut till utvalda intressenter. Med hjälp av denna data har vi försökt få ett grepp om vad olika intressenter anser om IAS- standards. En klar majoritet ansåg att värdering till verkligt värde är att föredra framför värdering till anskaffningsvärde, vilket vi ansåg vara anmärkningsvärt..

To understand the modern leadership you have to gain a lot of experience to attain the right competence through which you are able to know what kind of leadership is most suitable to use in the current situation. Leaders agree that every kind of leadership is more or less successful depending on the situation and different organizational factors, for example the co-workers and the environment. Every leader should have a strong willpower and driving force to bring motivation to the organization and to make it more efficient. Another quality that represents a modern leader is the ability to lead and divide the co-workers and the organizations different strengths. The organizational communication is an important factor of how you, as a leader, answer to your co-workers and also how you will be received.

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

To understand the modern leadership you have to gain a lot of experience to attain the right competence through which you are able to know what kind of leadership is most suitable to use in the current situation. Leaders agree that every kind of leadership is more or less successful depending on the situation and different organizational factors, for example the co-workers and the environment. Every leader should have a strong willpower and driving force to bring motivation to the organization and to make it more efficient. Another quality that represents a modern leader is the ability to lead and divide the co-workers and the organizations different strengths. The organizational communication is an important factor of how you, as a leader, answer to your co-workers and also how you will be received.

This report is the result of a project work carried out at Karlstad University in conjunctionwith the local consulting firm Camatec where most of the work has been performed.The work can be classified as a classic engineering work with supportive theories andcalculations which in this context is relevant.The engineering project has focused on developing new standards for a conveyor that is usedin the Värmland paper industry where large rolls of paper are produced. A conveyor can takeits appearance in many different forms but in this thesis it has been an exemplary look and ithas also become modulatable with a central section, a drive end and a turning end.The construction work has been build under CAD programs such as Pro Engineer, drawingshave been created and costings have been analyzed. Strength calculations have been made andcooperation from several different companies have erected to explore different solutions andideas for a modern and sustainable conveyor..

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

Sverige är sedan den 1 januari 1995 medlem av Europeiska unionen, vilket innebär att Sverige måste tillämpa det regelverk som utvecklats inom Europeiska gemenskapen. Den Europeiska gemenskapen antog i november 1995 en ny strategi för redovisningsharmoniseringen i unionen. Från och med 2005 skall alla noterade bolag upprätta sin koncernredovisning i enlighet med International Accounting standards. Regelverket syftar till att öka jämförbarheten mellan företag och länder vilket i sin tur medverkar till att den internationella redovisningen i större grad blir harmoniserad.Materiella anläggningstillgångar regleras i International Accounting Standard 16 och definieras som fysiska tillgångar som innehas för produktion eller distribution av varor eller tjänster som företaget förväntas använda mer än under en period. Olika avskrivningsmetoder skall användas för att systematiskt fördela av det avskrivningsbara beloppet över nyttjandeperioden.