The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

This study is based on the notion of "the postsecular society". I have identified both similar and dissimilar values within current and official publications regarding human rights and gender equality authored by the Swedish Feminist Party and the Church of Sweden. The aim of this study is to identify and review similarities and differences in values, as expressed in definitions and standpoints, and also to try to explain how it is that the actors have similar and dissimilar values. In this context I have chosen the sociologist Jürgen Habermas's theory about "the postsecular society" to increase the understanding how and why similar values within religious and secular actors are presented in, what Habermas calls, "the postsecular society". I have used a qualitative and comparative content analysis for this study. The result shows that the Swedish Feminist Party has a more humanistic view.

In this two years masters thesis in Library and Information Studies, the Russian Library-Bibliographical Classification (LBC/BBK) and the Chinese Library Classification (CLC) are analyzed with regard to their historical and ideological backgrounds and their respective evolutions. The structure of these classifications is compared with the Dewey Decimal Classification (DDC), as well as three chosen subjects (History, Politics and Religion). A qualitative comparative textual method is used.The study shows that these classification schemes, created at different times, different parts of the world, and different political systems, have different biases but give priority to the European before other foreign views. Otherwise, they often use a proximity principle. The CLC and the LBC were originally based on Marxist materialist principles but built in totally different ways.

ABSTRACTThe purpose of this c-level essay shall try to illustrate how a good leader is formed. We have investigated what influences leadership style, personal characteristics or individual competence have when recruiting a new manager. This study has been carried out with comparative applications because we wanted to study the similarities and differences between the Unemployment Office, the Social Insurance Office and the Social Welfare Administration.We have used a qualitative method in interviews both with employers as well as the from the trade union representative?s perspective. Part of our results indicates that the trade union representatives and the employers are not always unanimous and do not request equivalent characteristics and knowledge at recruitment.

The subject of this dissertation is the autobiographical novel Arnold by the Swedish writer Emilia Fogelklou (1878-1972). By combining Gérard Genette?s narratology and Andrew Gibson?s narrative ethics this study seeks to examine through what means the relationship is being told and with what ethical consequences different strategies are used to tell one?s experiences from life. The narrative analysis focuses on how the narrator is engaged in the narrative, how the bond between narrator and characters can be described, what is known to whom and how, and what is beyond the narrative?s limits.

Belöningssystem används flitigt i arbetslivet men forskningen kring dess effekter på anställda ha varit snål. Syftet med denna studie är att undersöka hur ekonomisk belöning uppfattas av fastighetsmäklare samt vilken effekt det kan ha på deras motivation, prestation och lojalitet gentemot företaget. Sex stycken kvalitativa intervjuer genomfördes med fastighetsmäklare från olika lokalkontor i stockholmsområdet. Tematisk analys gjordes med teoretisk grund i Cognitive Evaluation Theory (CET) samt Self-Determination Theory (SDT). CET utgår ifrån att människor bedömer händelser utifrån en kontrollerande och en informerande aspekt medan SDT handlar om hur motivation kan vara mer eller mindre externt reglerad.

The aim of this study is to explain and analyse political steering of public libraries in Swedish municipalities and the roles of politicians and administrators in this process. To fulfil this purpose five municipalities have been studied. It is argued that both politicians and administration have to be included in a study of steering and that the relation between politicians and administrators should be seen as an interplay. Planning and evaluation are discerned as the two main activities in the steering process. The material in this study consists mainly of information collected through interviews with library responsible politicians and library managers in all five municipalities.The results show that libraries are considered politically uncontroversial and that politicians see little need for political interference and steering.

This thesis endavours to examine whether differences between original and translation in literary translation are systematic and predictable by studying a Swedish detective novel and its Japanese translation. The domain of the novel chosen for analysis is the reported speech (i.e. dialog).Translation Studies suggests that knowledge of the literary norms of the Target Language of the translation and of the status of translations in the Target Language's literary system, enables one to predict if and what differences between original and translation will appear.A survey of the scholarly literature concerning literary norms in the Japanese system and the status of translation within said system was performed and the following hypotheses were postulated: 1. Given sufficient knowledge of the norms of the Target Language's literary system and the status of translations within said system, the nature of differences between original and translation can be predicted. 2.

The purpose of this Master?s thesis is to perform a user oriented evaluation of the International Library?s website. The questions posed in this study are; for what purpose do the users in this study turn to the International Library?s website; what does the users information searching process consist of when visiting the site; how does navigation, layout and content effect the users satisfaction with the website; do the users in this study consider that the International Library?s website can be improved and if so, how? The study was performed with a user oriented approach where six qualitative interviews with librarians who use the website were conducted. These interviews were analysed using Brenda Dervin?s Sense making-theory and Leclercq?s theory about user satisfaction.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

The aim of this thesis is to study the cause of Egypt´s failed development of the transition to democracy and vice versa, the reason why Turkey succeeded in democratic transition. Thesis methodology is a comparative analysis between design units Egypt and Turkey. Thus, the most similar design used in the investigation.European Commission began in 1998 to review Turkey´s political and economic reforms to fulfil the Copenhagen criteria. 2005 began negotiations on a Turkish- EU membership. U.S and Egypt have enjoyed close economic, security and democratic cooperation since 1975.

In 2003 the libraries of ten municipalities in the northern part of Sweden were each given 10 000 (SEK) by the BIN-project to purchase books on demand instead of making inter-library loans. This attempt was called Köpa på efterfrågan (Purchasing on demand). The purpose of this master thesis is to evalutate Köpa på efterfrågan. The results of the evaluation show that the books purchased on demand were quite popular. Almost all the purchased books were non-fictional with most books being bought within the field of medicin.

The aim was to evaluate and suggest improvements for the prototype TIVOLI (sign-learning via computer-based playful interaction). The game purposed to give children who need signing as augmentative and alternative communication enhanced signing skills. Three children in need of signs played TIVOLI at home during 4-5 weeks. Data contained parental interviews, Talking Mats interviews, assessment of signing competence before and after the evaluation period and game protocols. One game interaction per child was filmed.

The purpose of this study was to survey the occurrence of and obstacles to team training inneonatal life support in Swedish hospitals and, accordingly, to compare university hospitalswith other hospitals. The study included all the managers in 37 pediatric wards whoparticipated in telephone interviews with the aid of a questionnaire. The results showed that81 % of the Swedish hospitals that have a paediatric ward train the staff in neonatal lifesupport. All of the university hospitals and 74 % of the other hospitals are running training insome form. The methods of training varied and so did the occurrence of training.

Background:Incoming medical alarm is a common routine for emergency nurses. Working in these situations may represent a major burden on the individual nurse. Purpose: To investigate emergency room nurses' experiences in receiving medical alerts focused on education, safety, security, skills and experience, and andherence to guidelines. The purpose was also to investigate whether there were any differences in action between the emergency room nurses who had worked longer or shorter period than two years with this.Method:The design was quantitative, comparative and descriptive. Surveys were distributed to 30 nurses who worked in the emergency room at a Swedish hospital.