The purpose of this paper is to carry out a domain analysis of Section for Maps and Pictures at Uppsala University?s Library and investigate its business, collection and knowledge organization. Birger Hjørland?s socio-epistemological domain analytic paradigm is applied. As methods, Hjørland suggests eleven approaches, and from them he emphasizes especially the importance of the historical and epistemological approaches.In this paper three questions are analysed.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Vad revision innebär är idag inte lagstadgat. Det definieras av FAR som ?att kritiskt granska, bedöma och ge utlåtande om redovisning och förvaltning? (FARs revisions-bok, 2000). Det finns däremot rekommendationer som styr revisorns arbete. Dessa rekommendationers innebörd är dock något allmänheten inte har någon större kännedom om.

Background: Today, the tourism sector is one of the economically fastest growing sectors in the world. Volunteer travel is a type of service that is gaining in popularity and a number of tour operators organize these trips. Few aid agencies engaged in volunteer activities and therefore the interest in volunteer travel is caught by tour operators. These tourists travel in small groups and interact with locals. Today fifty million children in Africa are orphaned and Africans struggling with the care of these children by founding orphanages.Research questions:What does volunteers contribute with during their stay at orpahanges?What view does volunteers and orphanages have on volunteer tourism?Purpose: The purpose of this paper is to examine the positive and the negative effects that volunteer tourism contributes to orphanages.Method: The study is based on a qualitative approach with semi-and unstructured interviews, observations, and email interviews.

"One life in two worlds" is a qualitative study of Syriac boys constructs ethnic and religious identity in different social contexts.Based on these three questions: how do the boys describe the importance of the parents' cultural and religious background in relation to their own identity? How do the boys describe their experiences of being categorized in school? Which significance is given to religion and ethnicity when the boys describe their experiences in relation to home and school context?I did reach the aim of this essay which was to investigate by interviewing the Syrian boys how they construct or reconstruct ethnic and / or religious identity in relation to different social contexts with a focus on the home and the school.In this study, I assumed the qualitative method in which I interviewed six Syriac boys who attend grade nine. The starting point of the study was social constructivism. Therefore, knowledge in this study is seen as something that is constructed in language, social and cultural interactions. The reality and perspective of reality is socially constructed, meaning that knowledge is created through the interplay of common action.The results of this study show that all the informants are agreed that their parents' ethnic background has had and has great significance for their identity formation.

Bakgrund och problemformulering: Tillgång till information är en naturlig och nödvändigkomponent för en väl fungerande ekonomistyrning inom företag. Sociala medier företräder enny våg av informationsflöde i form av ostrukturerad data. Denna ökade mängd ostruktureraddata har kommit att ställa krav på hantering och analys av denna, vilket i sin tur förändrarförutsättningarna för ekonomistyrning inom företag. Företag som kan hantera information påett effektivt sätt kan utveckla strategiska konkurrensfördelar. Dock finns det begränsadkunskap om hur information från ostrukturerad data kan och ska hanteras inom företag.Företag som inte anammar nya tekniker för att hantera och analysera stora mängderostrukturerad data riskerar att gå miste om viktiga konkurrensfördelar.Syfte: Att identifiera, undersöka och analysera hur information från sociala medier påverkarentreprenörsföretags ekonomistyrning.Metod: Undersökningsmetoden utgörs av en avslöjande singel casestudie.

Syfte: Med utgångspunkt i frågan om K-projektet innebär en förenkling för företag i Sverige är studiens syfte att utvärdera effekter på svenska företag under K-projektets implementering.Metod: Studien använder en induktiv ansats där en egen forskningsdesign med en kombination av kvalitativ och kvantitativ metod används för att med revisionsarvodets utveckling och tidigare studier studera effekter på svenska företag under tiden K-projektet implementeras.Resultat: Resultatet av studien visar två effekter, aggregerat revisionsarvode och, från 16 tidigare studier, respondenters uppfattningar om K-projektet innebär en förenkling. Revisionsarvodet har ökat under perioden 2001-2010. Trots att effekter så som inflation och ökad kundstock har justerats bort, ser vi en markant kostnadsökning för revision för svenska företag samtidigt som de tidigare studiernas respondenter inte anser att K-projektet innebär en förenkling. I denna studie har 10 av 23 uppfattningar tolkats som förenklande, medan 13 uppfattningar har tolkats som komplicerade. Dessa tolkningar mäts i en analys som visar värdet 4,35 på en 10-gradig skala där 10 innebär att samtliga tolkningar tyder på att K-projektet innebär en förenkling.

Problems arise when the number of products in stock does not correspond with the number of products the information system says the company has in stock. (Sharda & Agrawal, 2012) In order to change that, major changes has to be made when it comes to making continuous improvements and to raise their standards regarding product availability and record inaccuracy (Wild, 2004).The purpose of this study is therefore designed to identify factors affecting the balance differences and what impact it has on the efficiency of material flow. The demarcation of the work is that Atlas Copco has begun working with Lean and it will not be investigated nor the relationship between balance differences and Lean. The study was based on answering the following questions: What influencing factors can be identified for balance differences? What factors are relevant to the efficiency of material flow? What kind of impact the balance differences has on these factors?In order to answer the purpose and issues, a theoretical framework has been developed with help of literature studies and an analytical model.

Ocean Thermal Energy Conversion, OTEC, a technology using the temperature difference between cold deep seawater and warm surface water, can extract the work in the form of electricity. OTEC gives also synergies of drinkable fresh water. The temperature difference has an impact on the efficiency of the technology, which means that the feasibility of OTEC is geographically limited. The project intends to explore the possibility of replacing the atoll Tarawa?s present electricity generation with an OTEC plant and to explore synergies. In the present situation all of Tarawa?s electricity is generated by fossil fuels.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

Ocean Thermal Energy Conversion, OTEC, a technology using the temperature difference between cold deep seawater and warm surface water, can extract the work in the form of electricity. OTEC gives also synergies of drinkable fresh water. The temperature difference has an impact on the efficiency of the technology, which means that the feasibility of OTEC is geographically limited. The project intends to explore the possibility of replacing the atoll Tarawa?s present electricity generation with an OTEC plant and to explore synergies. In the present situation all of Tarawa?s electricity is generated by fossil fuels.

I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.It has led to this problem: How is the function of management control and planning problems in sports?   Sports clubs are non-profit association and non-profit organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget.

Bakgrund och problemK3 är det nya svenska huvudregelverket vars syfte är att vara ett förenklingsregelverk till IFRS för svenska onoterade företag. Skillnader mellan dessa regelverk kommer att spela stor roll i koncerner där vissa företag kommer tillämpa K3 och andra IFRS vilket leder till sammanslagningsproblem. Detta är även ett problem för intressenter som behöver veta om dessa skillnader för att kunna bedöma ett företag korrekt.SyfteSyftet med arbetet är således att jämföra de två regelverken för att förenkla för både användare samt intressenter. Det kan även vara viktigt att veta varför dessa skillnader faktiskt existerar.AvgränsningarFör att ha ett hanterbart ämnesområde har vi valt att avgränsa endast till koncernnivå och inte juridisk person. Vi har även valt ut de standards vi anser innehålla flest och mest relevanta skillnader.MetodEn jämförelse mellan regelverken har genomförts vilket vi sedan skrivit en diskussion utifrån.

Background: Sweden is a country with 30 million memberships in different non- profit organizations. In total these organizations employees about 400 000 people, through employment and voluntary work. The complete turnover for non- profit organizations is 100 billion Swedish crowns per year. It has only since 2001 been compulsory to follow the Swedish account rules BFL and ÅRL. Trade unions are one type of non-profit organizations with the main purpose to care for the interest of its members concerning their working condition.