The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

This Bachelor Thesis is entitled ?Swedish parental leave and gender equality. Effects on women?s conditions on the labour market?. Through our empirical results in conjunction with economical and sociological theories, this Bachelor Thesis attempts to answer the questions: 1) Why are the claims for Swedish parental leave unevenly distributed between men and women? 2) Does the uneven distribution result in discrimination of women on the labour market? 3) How do different designs of parental leave scheme influence women?s conditions on the labour market and which possibilities are there to change these conditions through changes in the design? We make use of case studies from Denmark, Iceland and Great Britain, which work as basis for policy implications for the Swedish parental leave scheme.

Purpose: The purpose of this paper is to examine if POC manage to keep cohort interplay between their identity and image.Theoretical framework: This paper is led from theories in area about communicating identity and image. The theories that are relevant to this paper to see the interplay between identity and image is communication theory and brand theories based on associations. From these theories we have composed a model that shows the communication led from identity throughout image in company?s with many distribution channels. It shows what associations that build identity and image and also the complication and threat that the interplay is being exposed to.Methodology: We have chosen to do this examination as a case study.

This paper aims to discover if the customers meeting with a company?s website can be described through theories derived from both web usability and theories concerning physical meetings between customers and salespersons in a traditional way. The conducted research involves five interviews as well as participating observations witch where analyzed with a hermeneutical approach. The most prominent results are that the web based customer meeting can be described through both of the theoretical perspectives witch results in a broader and more colorful portrayal of the individuals encounter with a commercial website..

This report describes and explains the development of a comprehensive solution including visual identity, print catalog, website and online shop for the furniture company Resize Design. The development and production of these have occurred in the iterative processes with relevant theories as a basis. The theories include user-centered work processes, usability, design principles, interaction design, design patterns and web-compatible solutions. The report documents and discusses the work which is divided into different phases. .

Predatory pricing is one of the most frequently discussed topics in competition law and should be considered both from a legal and economic perspective. The concept of predatory pricing can bedescribed as a situation where a company is pricing at a level that, according to the assessment theories, is unreasonably low. The problems with this type of conduct arises when the low prices hinder competition. A company which uses predatory pricing will likely deter rivals entry to the market or drive the existing ones out of it. In the long run, the effects on competition will likely be higher prices which will hurt customers and consumers as well as competition.

Mathematics is a central topic in today?s society. There are many different approaches each teacher has their own way. In this essay, I compare four teachers? mathematics teaching in two different countries with regard to ways of learning, particularly in the four operations.

Purpose: The purpose of this study is to find out how much influence underlying factors have in connection to the internationalization of Born Global firms. Methodology: This study has a qualitative approach in which data is obtained mainly through interviews and secondary data which consists previous theories about the internationalization in small and medium sized firms and recent theories that entitle these firms as Born Global. Conclusion: Based on the existing theories and the qualitative data, we have concluded that the underlying factors for the Born Global firm?s internationalization are abilities and opportunities to create insidership in relevant networks. The most crucial underlying factors for Born Global firm?s internationalization are the ability to create processes to break old patterns of thoughts and the ability to ally with right partners. .

In May 2007 a committee called ??Ansvarskommittén??, assembled by the Swedish government, came with a proposal of changing the Swedish regional structure. The committee which consisted of representatives from all the sitting parties in the parliament proposed that the present regional structure consisting of 20 county council districts and 21 counties would be reduced to between 6-9  regions called ??regionkommuner??.The purpose of this study is to analyze how the committee?s proposal balances democratic and economic values by using a qualitative method. The committee?s proposal is analyzed by a comparison in five political areas with two differentiated regional theories called old and new regionalism.

A new type of chartered holiday, fitness holiday, has evolved during the last years and has also been mentioned in different media channels. Despite this, fitness holiday is a relatively new and unexplored phenomenon, which caught our interest to further explore this. The desire to travel on a holiday of this type has also increased. Therefore, a study about this particular phenomenon with focus on the traveler?s motives behind the choice to go has been done.It?s a qualitative study and most part of the data has been collected during a field study to Playitas Resort, Canary Islands.

This master?s paper first presents some of the principal theories and concepts developed by the poverty researchers Rowntree, Titmuss, Townsend, Sen and Lister. These theoretical frameworks are then related to two documents from the EU and Sweden concerning combating poverty and social exclusion, bearing on the establishment of the ?Year 2010 against Poverty?. Finally, I discuss the value in practice of these theories and policy documents, as regards reducing poverty in Europe.It has become clear in this investigation that the theories and concepts from earlier research are still relevant to the formulation of contemporary policy programmes, and that earlier research helps us to avoid old traps in fighting poverty.

Title: Det nya Ryssland - En inblick over Rysslands utrikespolitik under 2000-taletAuthor: Tim Balder and Jens KindhLinnaeus UniversityDepartment of Political ScienceAutumn term 2011The purpose of this thesis is to gain a better understanding of how the Russian foreign policy is, how it is conducted and how it may develop in the future. To do that, we are going to try to answer the following questions:What characterizes Russia's official foreign policy?What theories are there for the Russian foreign policy?How can the various theories explain the Russian foreign policy actions at the international level?Our theory is to try explaining how the Russian foreign policy is continuing its development during the 21st century through three theories known as the Western liberalism, Pragmatic nationalism and Fundamental nationalism. Furthermore, to explain Russia's foreign policy and their behaviour, we are going to use the two foreign policy doctrines from 2000 and 2008. In addition, books and articles will also be used to explain how Russia's foreign policy is conducted and developed..

There are certain organizations that manage to handle risk in such a successful way that they almost stay error-free, in spite of the fact that they daily face the risks of accidents. These organizations are usually given the name High Reliability Organizations (HRO). While the most common example is that of a nuclear plant the variety of what organizations can fit into the category is extensive.The purpose of this study is to describe safety culture and theories about HRO and how these can be found in practise within an organization.This qualitative research uses influences of ethnography in its method. The ethnographical approach was picked due to the field of the study and the cultural context in which it is set.The results of the study identify a number of elements sorted into four themes. These themes are deemed compatible or non-compatible with relevant existing theories.

Syftet med examensarbetet var att undersöka hur påtvingade brytpunkter, i detta fall nedläggning av en arbetsplats, upplevdes och vilka möjligheter individerna såg inför sina fortsatta karriärval. Den metod som användes var av kvalitativ art med ostrukturerade intervjufrågor riktat till sex respondenter som befann sig i samma situation. Resultatet visade att trots att de flesta respondenter kände chock och ilska när beskedet kom, så upplevde de ett år senare situationen som mer hanterbar och hade börjat strukturera i både tankar och handling vilka alternativ man såg som möjliga och åtkomliga. De slutsatser vi drog var att individens egen motivation har spelat stor roll och beslut som tagits har utgått ifrån den kontext man befunnit sig i. Flera var aktiva i sitt sökande efter nya möjligheter till sysselsättning och kunde med lite distans se denna oförutsedda händelse som ett tillfälle i livet att utifrån ett intresse finna en ny karriär.The purpose with the degree project was to investigate how forced turning points, in this case company closure, were experienced and what opportunities individuals could see concerning their continuous career choices.

Poverty among children has received a great deal of attention in the media the past few years. The group in which poverty among children has increased most is among single parents; therefore we have chosen to examine this group in this study. The purpose of this study is to take part in single parents and their children?s experiences of living within a very tight budget and the strategies they use. We found it interesting to put this information in relationship to the consumer society we live in today.