Bakgrund och problem: Varulagret hos handelsföretag inom konfektionsbranschen är oftasten mycket omfattande och väsentlig post i deras omsättningstillgångar. Detta innebär atteventuella felvärderingar kan få en stor påverkan på resultatet. Därför är det viktigt att värderavarulagret med försiktighet. Det finns ett antal problem vid värdering av varulager och dessaär sammankopplade med de redovisningsval som företag gör. Handelsföretag inomkonfektionsbranschen är särskilt känsliga vid värdering av sina varulager då deras varor styrsav trender, väderlek och säsongsvariation.

The aim of this Master thesis is to investigate the similarities and differences between a traditional and a new classification scheme. Two classification systems are compared, "The Swedish Library Classification System" the SAB-system - and Yahoo!. The SAB-system has been used in Swedish libraries since the beginning of the 20^th century, and Yahoo! has been online since 1994. Yahoo! has a Swedish version of its international original, which is used in this study to get a similar starting point with the SAB-system. The method used for this is a content analysis, which in this case is not a quantitative analysis.

In this study we examine to what extent people with disability participate in television news and how they are represented. We chose to examine one broadcast per day of SVT Public Service news program Rapport and commercial channel TV4 Nyheterna (TV4 News) during one month using quantitative content analysis and qualitative discourse analysis.We found that people with disability are underrepresented in television news. In Rapport only 1,9 percent of the total broadcasting time contained people with disability and in TV4 Nyheterna 3 percent of the total broadcasting time contained people with disability. In the news people with disability were often represented as stereotypes, most commonly as victims. The focus was often on the medical aspect of the disability and on the problems that people with disability had.

The essay is an effort to examine and define three examples of liminal dance performances through an aesthetic, hermeneutic and semiotic analysis. The examples are three dance or liminal performances, made by three different choreographers and performed at ?Moderna Dansteatern? and ?Dansens Hus? in Stockholm during September and October 2005. In the effort to determine the liminal and cross-over in the performances, the analysis focus on aspects such as: the character of the work, choreography, the use of scenery, stage light, requisites, conception of place and interior room, the use of costume and mask, the use of different media as text, pictures, film, and music or not using any these, and the interaction with the audience. The analysis depends on a historical background and the use of literature in the subject.

The aim of this thesis is to examine how the Swedish Film Institute?s arguments regarding file sharing, copyright and the Internet relates to the changes made in the Swedish copyright law during 2003 and 2007, using the current debate about surveillance versus liberty on the Internet as a backdrop. The theory used is based on Lawrence Lessig?s ideas about how a network such as the Internet can be controlled, and what regulating forces a government can use to constrain a certain behavior such as illegal file sharing. By examining referral statements made by the Swedish Film Institute to five different communications from the Swedish government regarding copyright and film politics an idea analysis is being used as a method to answer the following sub-questions: 1.) How has the Swedish copyright law evolved during the latest years? 2.) What arguments are being used by the Swedish Film Institute in issues regarding file sharing, copyright and the Internet? 3.) Are the arguments being used by the Swedish Film Institute regarding these issues changing during the examined period? The findings of the study show that the Swedish Film Institute has been eager to support a more powerful expansion of the copyright laws, often suggesting more powerful solutions than the Swedish government itself.

The purpose of this thesis is to examine the representation of race, social class and gender in the 2013 video game Grand Theft Auto V. Postcolonial theory, including terms such as cultural hegemony, whiteness and Michel Foucaults definition of power, has served as the basis for the analysis. The postcolonial theory has been combined with class theory and gender theory for an intersectional analysis. Semiotic analysis has been used as the method in the thesis, and a total of nine story missions ? three for each protagonist in the game ? have constituted the material.

Bakgrund och problemdiskussion Sedan 1988 har revision varit obligatorisk för samtliga aktiebolag i Sverige. Nu vill EU harmonisera medlemsländernas lagstiftning och en del i detta är att minimera revisionen i syfte att förenkla redovisningen för små bolag. Trots att inga större konsekvenser av revisionspliktens avskaffande i Danmark 2006 har observerats upplever FAR SRS en oro för att kvaliteten kommer att minska när revisionsplikten avskaffas i Sverige. Debatten kring revisionspliktens avskaffande har tagit upp att FAR SRS oro kan vara befogad. Detta med tanke på den bristande etik och moral som redan finns hos företagen.

This study examines how masculinity is portrayed in podcasts. Our original materialconsisted of four episodes of C/o Hannah & Amanda and four episodes of Filip &Fredrik's podcast. We analyzed the programs both individually and in comparison toeach other. Using a rhetorical analysis, we found that the perception of men in thepodcasts conforms to societal norms. The theoretical basis underlying ouranalysis can be expected to strengthen our findings and made us also realize that theimage of masculinity is constantly evolving..

The rural development programme is a tool for promoting sustainable development in the Swedish countryside. The master plan should, for example, give directions for the national interest and describe how it will follow up national and regional targets such as the EU's environmental quality standards. Because the municipality has considerable freedom to formulate the plan in its sole discretion, and that it contains the municipality's political vision, it is also feasible to make a discourse analysis of the plan text.In discourse analysis, including articles and documents written by Rural Network Working Group on land use planning to be included. The purpose of discourse analysis is to see if there are differences in the way rural areas are described and if there are any flaws in how the designer interprets the rural development programme. Furthermore, the analysis result in tools that are adapted to the standards we create and choose.The standards we have are being designed based on our values, which differ.

The aim of this two year master thesis is to study the knowledge production within the field of Textile Studies at Uppsala University, with special focus on the use of artifact documentation as a research method. With domain analysis as a theoretical framework, ontological and epistemological assumptions as well as historical and social aspects are studied in relation to the research process. Qualitative research methods are used, including interviews, observations and text analysis. In the analysis of the knowledge processes in the field, perspectives on tacit knowledge and the concept of documents, are used as a theoretical basis. In the field of Textile Studies, the artifacts are used as one of the main objects of study, along with archival and pictorial sources. The main epistemological assumptions are that artifact analysis is dependent on a knowledge base, where technical handicraft skills, contextual knowledge and practical experience of object observation are the most important qualifications.

I den inledande fasen till denna studie läste författarna en magisteruppsats ifrån Lunds Universitet. Uppsatsen behandlade just ämnet kvarboendeprincipen, men med perspektiv utifrån människans elementära behov. Författaren till uppsatsen presterade en mycket omfattande studie med tyngd i människans sociologiska och fysiologiska önskemål och behov i senare delen av livet. Under avsnittet ?Förslag till vidare forskning? föreslog författaren att det vore intressant att undersöka kommunerna och deras argument vad gäller kvarboendeprincipen och om det finns konkreta handlingsplaner i dessa argument.

This master?s thesis aims to analyze the ongoing debate in Scandinavia on research evaluation of the humanities. This field of research uses bibliometrics, quantative analysis of bibliographical units as a research assessment tool. In recent years evaluative bibliometrics has been an increasingly used method. In Scandinavia, governments have introduced new funding models for research in higher educational institutions.

The crisis on Wall Street. This essay is a comparative study of how two business newspapers report on the bankruptcy of Lehman Brothers Holdings in September 2008. Seven articles from the Swedish European financial newspaper Affärsvärlden (Business World) and five articles from the Chinese-Asian news agency XINHUA FINANCE are examined. The aim is to analyze, understand and evaluate from a rhetorical perspective. My thesis is that rhetors storytelling can tell us more about how we cope with crisis in the global economic discourse. The texts can portray man as a narrative creature when identification as a rational actor is not enough. The analytical methods used are linguistic analysis with an emphasis on metaphor analysis, narrative analysis based on pentad - Critical dramatism, and discourse analysis with doxological outlook. The results show that both newspapers seek to defend the global economic discourse, but they do so in different ways. Affärsvärlden advocates calmness and conveys a cautious attitude. The heart of the crisis, as well as its solution, is on Wall Street. XINHUA advocates control and expresses confidence in authorities and the system. Asia is presented as Wall Street's savior..

The background to this thesis is the debate of the last decades within exegetics, concerning the so called "New Perspective on Paul". Starting from this discussion, the thesis is aming to investigateand discuss the function of Abraham in Paul's argument in Romans 4. This is achieved by, to start with, a thoroughly examination and analysis of different translations of Romans 4:1. Secondly, by trying how the translation suggested by Richard B. Hays can be motivated using a narrative perspective of interpretation emphazising the context of covenant history of the text, and thirdly, by examin and discuss other interpretations of the text and compare their ability to bring intelligibility to the text.

This master thesis is developed based on the desire of the water and sewage department in the municipality of Karlskrona. The department, which vouches for the quality of produced drinking water and sewage cleaning, was in need of help dealing with risk analysis.The water and sewage department is obliged to identify and assess risks according to Swedish legislation. However, no guides for this purpose regarding safety, health, environment and quality were available. The aim of this report was to accomplish a guideline for the performance of risk analysis within water and sewage plants. If the guideline is used, the requirements in the legislation will be obtained.