In this master thesis I investigate different views on literary quality in two quite different library journals; Biblioteksbladet and Bibliotek i Samhälle. One aim of the study is to see whether the ambiguity of the term literary quality is considered. Since there is no universally accepted definition of literary quality to be found the analysis is inspired by discourse analysis. This theoretical frame work starts off in the assumption that our views of the world are much dependent the way we describe it. The work of Finnish scholar Sanna Talja is presented and the results of this thesis are compared with the three perspectives on music culture that are presented in her book.

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

My Finnish grandfather had a passion for architecture, eventhough he wasn?t an architect. In the end of the 1950s he builta wooden summerhouse on a lot outside of a small villagecalled Lempäälä, close to the city of Tampere. Today the lotbelongs to my mother. Every time I visit our summerhouse, itmakes me want to do as my grandfather did ? to build a smallhouse next to it.My project is a proposal for a wooden house on mymothers lot.

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.

I och med införandet av redovisningsstandarden IAS 36 år 2005 måste svenska börsnoterade företag årligen testa om en nedskrivning av den immateriella tillgången goodwill skall genomföras. Tidigare forskning tyder på att en nytillträdd vd utnyttjar denna standard genom att manipulera resultatet. Vidare visar forskning att ett företags ägarstruktur påverkar goodwillnedskrivningens storlek. Syftet med denna uppsats är att undersöka huruvida nedskrivningar av goodwill påverkas vid vd-byten i familjeägda företag jämfört med i icke familjeägda företag.Undersökningen omfattar Nasdaq OMX Stockholm under tidsperioden 2005-2013. Resultatet visar statistiskt säkerställt att familjeägda företag gör lägre goodwillnedskrivningar samma år som ett vd-byte än vad icke familjeägda företag gör.

An archaeological excavation that was made in 2016 of a Pitted Ware Culture settlement at Tr?s?ttra in the northern archipelago of Stockholm was very rich in artefacts and features. Especially unique was the over 300 fragments of clay figurines that were found. Never had so many been discovered at a neolithic place in Sweden. In Scandinavia it is only on the Finnish islands of ?land that similar figurines have been found. The aim of this study is to increase the understanding of the clay figurines of Tr?s?ttra and ?land through comparative studies.

Att verka med ett militärt förband i subarktisk miljö är krävande då det alltid finns en naturlig fiende närvarande ? den ständiga kylan. Det finns mycket skrivet om ledarskap, subarktisk miljö och Finska vinterkriget men jag har inte funnit något om ledarskapets betydelse i subarktisk miljö. Syftet med denna uppsats är att undersöka om utvecklande ledarskap är en applicerbar ledarstil i subarktisk miljö. Denna uppsats bygger på kvalitativ text analys med en analys av subarktisk miljö, utvecklande ledarskap samt om Finska vinterkriget 1939-1940.

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

The essay aims to compare Swedish and Finnish decisions regarding refugee policies by tracing them back to the critical junctures when the policies were established, in order to explain why there are big differences prevalent today. The questions asked involve the motivations of the refugee policies and how they have changed over time.The theoretical framework employed is based on historical institutionalism and path dependency. By using a most similar system design and process tracing, material in the form of government declarations and government bills are studied and summed up in two analytical models. The results show that there might be a weak path dependency in the case of Finland. However it is more apparent in the case of Sweden, with frequent statements of a generous refugee policy that is characterised by humanity.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

Preservation of cells and tissues by freezing at temperatures below 70°C has led to new possibilities for the storage of germ cells for fertility preservation. During the freezing process problems might occur, the greatest being ice crystallization which can cause membrane destruction and thus cell death. To minimize this risk, solutions that reduce the freezing point can be added to reduce crystallization and increase survival rates. These solutions are called cryoprotectants. The best method for freezing is still not known.The aim of this study was to analyze the effect of various parameters on the survival rate of human semen frozen with liquid nitrogen.

This essay is dealing with the difficulties of cataloging and classifying anonymi and other kinds of literature without the components which have set the norm for bibliographic cataloging, i.e. a defined author, a standardized title etc. A typical example of this kind of literature is folklore and folktales, which are dealt with thoroughly here. The character of and the society's historical view upon the folk literature, as literature considered, are being described, as is the evolution of rules for cataloging in general. The folk literature is mostly systematized after a different pattern from other literature, since bibliographical facts are often missing.

Sverige och Finland har en ambition att skapa en gemensam sjöstyrka, SFNTG (SwedishFinnish Naval Task Group). Länderna har historiskt mycket gemensamt men har också olika utgångspunkter för sina respektive säkerhetspolitiska lösningar. Med sjömaktens betydelse för nationerna ? den nationella uppfattningen om sjömakt, jämförs ländernas förutsättningar för att i framtiden fördjupa det marina samarbetet. I uppsatsen används Alfred T Mahan, Geoffrey Till och Eric Grove som teoretisk grund för att utifrån strategiska och doktrinära nationella dokument tydliggöra avgörande skillnader i ländernas syn på sjömakt.Den svenska utgångspunkten för sjömakt är global där den finska utgångspunkten är terri­toriellt försvar med en internationell ambition.

Det övergripande syftet i denna uppsats är att studera finska romers identitetsskapande. Defrågeställningar som studien avser att besvara utgörs av hur finska romer anser att de blirbemötta utifrån de stereotypa föreställningar som finns och om stigmatiseringen påverkarderas identitetskapande. Studien tillämpar ett kvalitativt angreppssätt baserat på fyraintervjuer. Studiens teoretiska ram består av Erving Goffmans teori om stigma och RandallCollins teori om sociala ritualer. Arbetet visar att det finns ett diskriminerande bemötandesom bygger på fördomar av gruppen finska romer och för att hantera dessa är derasgrupptillhörighet viktig.