Our main reason for this master thesis is to find out how librarians get knowledge and understanding about people with disabilities in order to make the library more accessible. Our aim is to study the so-called 4 x 4 education which is an education about accessibility to and within cultural institutions and find out if a specific education is helpful to librarians in this matter. We also discuss what librarians themselves find desirable in an education of this type. Socio-cultural perspective is our choice as background theory. The socio-cultural perspective states that learning depends on social activity and social interaction.

In January 2007 the Öresund committy changed its statutes to become a more politically oriented lobby organization. This change can be interpreted as one part of a continuously evolving process where the Öresund region is emancipating itself from the national states in a multi-level European environment. By focusing on this latest development the thesis puts forward the importance of political institutions, as well as politicians and civil servants as actors in them, as crucial factors in the process where the region is gaining political power. The thesis shows how the political cross-border cooperation in the Öresund region is being institutionalized which affects its power relations to other levels in the multi-level system, predominantly the national states. In other words, there is a connection between power and institutionalization.The Öresund committee has by gaining better access to policymaking agendas on the national levels proven that the organizational change has already started to bear fruit.

Background and problem: The importance of banks was clearly shown during the last financial crises, when the crises that started in the banking sector spread to the rest of the world. This is one of the reasons that this thesis is focused on banks in particular, one other reason is that a lot of previous studies has chosen to exclude banks because of the fact that their balance sheet differ from non-financial companies. This thesis is a beginning in filling in the gap that exists in the knowledge of banks capital structure. Purpose: The purpose of this thesis is to prove that it is possible to explain the capital structure in banks and that differences in the capital structure of the banks in Great Britain, Sweden and the United states of America exists. Method: The fact that our study is partly a replication of two earlier studies made a deductive approach most appropriate.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

Denna studie har som fokus att identifiera de faktorer som påverkade utgångspunkten för den tänkta fusionen mellan svenska Telia och norska Telenor samt fusionen TeliaSonera. Ytterligare skall faktorer som kunde ha underlättat och möjliggjort fusionen Telia/Telenor besvaras. Dessutom skall fusionen mellan Telia och finska Sonera studeras och jämföras med den förstnämnda fusionen för att påvisa vad som gjordes annorlunda under förhandlingarna med Sonera.Detta kommer att undersökas genom ett antal tidningsartiklar kring händelseförloppen samt intervjuer med personer som har kunskap och erfarenhet kring ämnet. De personer som intervjuats är; Lars-Johan Cederlund, ämnesråd/Director på svenska näringsdepartementet, Brita-Lena Ekström, f.d. ekonomijournalist på Dagens Nyheter, Ulf Bäckman, f.d.

Begreppet Corporate Social Responsibility (CSR) är idag ett vida diskuterat ämne inom företagslitteratur. Denna diskussion har resulterat i att begreppet är väldigt brett, vilket försvårar arbetet för företag att definiera, samt förstå innebörden av CSR. Vidare upplever multinationella företag (MNF) i dagens affärssamhälle mycket externa påtryckningar från diverse intressenter - att aktivt arbeta med CSR inom deras verksamhet. Dessa påtryckningar varierar även geografiskt i världen eftersom det existerar kulturella skillnader, som exempelvis värderingar och förväntningar, vilket ytterligare försvårar arbetet för multinationella företag. Därför har denna rapport fått syftet med att undersöka hur MNF möter dessa påtryckningar och hur de kan utforma en strategi ? för att utveckla en styrning som hanterar geografiska skillnader.

I en värld där individer möts av mängder av ekonomiska begrepp och ekonomisk information dagligen har forskning visat att människor har svårt att engagera sig och ha den förståelse som krävs för att hantera sin egen privatekonomi. Begreppet ?Financial Literacy? nämns ofta som en förklaring till människors olika kunskapsnivå och förståelse. I människors yrkesmässiga roll tas denna förmåga ofta för given vara uppfylld. Denna uppsats har undersökt ekonomiska kunskaper och ekonomisk förståelse hos enskilda näringsidkare, en företagsform där privatekonomin och näringsverksamhetens ekonomi är nära sammankopplade.

Bakgrund:                   Under senare år har de börsnoterade bolagens styrning kommit att intressera samhället. Ett viktigt fenomen i bolagens styrning är styrelserna. Under de senaste 15 åren har omfattande regleringar införts för att klargöra och definiera hur styrelserna i de börsnoterade bolagen skall sättas samman och arbeta.Syfte:                            Syftet med denna studie är att undersöka om, och i så fall hur, det svenska styrelsenätverket förändras efter utvecklandet och implementeringen av en reglering. Vår ambition är att ge förklaringar till varför eventuella förändringar sker.Avgränsning:               Studien har utgått från Svensk kod för bolagsstyrning som ett fall av reglering för att se hur denna har påverkat styrelsenätverket.Metod:                          En social nätverksanalys av styrelseledamöternas nätverk har genomförts. Studien omfattar bolag noterade på en svensk reglerad marknad med säte i Sverige.Slutsats:                        Studien påvisar att införandet av en styrelsereglering inte behöver leda till förändringar i styrelsenätverket.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital.

The strategy when you change the visual part of the brand identity is often referred to as Corporate rebranding and is seen as a good way to show that a company has undergone a change. Despite high risks and high costs, this strategy has become more common and there are companies today who make the choice to change an already well-known graphic profile. This phenomenon is what underlies this essay?s problem statement: Why does a company with an already well-known graphic profile choose to change it and how does the process behind the change occur? In what way have the company?s customers recognized the change and how has the company?s image changed in this context? The purpose of this essay is therefore to explore the process that occurs when a company in the sport and fashion industry changes its visual identity and to explore how the company?s customers have perceived the change.To fulfil the purpose of the essay a case study was carried out on a company?s Corporate rebranding process. The company that was chosen was the Swedish sports retail chain Stadium Sweden AB who decided to change its graphic profile even though their logo was one of the two most recognized in their field.

Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries.Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010.Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden.Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of impairment testing.

Utvecklingen inom näringslivet tycks gå mot ett mer ansvarsfullt företagande, men hur kan man veta vilket arbete som egentligen sker och vilka effekter detta får? De tre viktigaste identifierade dimensionerna av ansvarfullt företagande för en hållbar utveckling är ekonomi, miljö och etik (sociala aspekter). Ett uppmärksammat ramverk i sammanhanget är Global Reporting Initiatives riktlinjer och företagen såväl som regeringen har identifierat behovet av ett mer aktivt arbete med hållbar utveckling och redovisningen av detta. Syftet med denna uppsats är att med ett redovisningsperspektiv undersöka orsaker till och metoder för hållbarhetsredovisning samt identifiera och påvisa möjlig utveckling för företagens redovisning av hållbar utveckling. Vår analys bygger på en kvalitativ undersökning, eftersom vi är intresserade av hållbarhetsredovisning i ett bredare perspektiv genom att belysa så många aspekter som möjligt hos de undersökta bolagen. Undersökningen har visat att det inte finns någon heltäckande hållbarhetsredovisning hos de undersökta bolagen, men att det trots detta finns inslag av hållbarhetsredovisning och en potential och vilja för att kunna utveckla och förbättra arbetet med och redovisningen av hållbar utveckling..

This paper describes Tempus Custode, a smartphone application with which the user may register working hours and travel time during the work day. The application communicates with a database via a server. The data stored in the database may be manipulated using an administrator tool, mainly for the composition of time reports. In this way, the user?s task of time reporting his day is greatly simplified.The application is able to automatically discriminate between work time and travel time, as it continuously fetches positioning data from the smartphone GPS receiver.