It becomes increasingly more important that, as a new buisness, both to be seen and heard in an increasingly harder competition situation where the range of similar products and services increase. It requires a well planned and well thought visual profile to succesfully stand out on the market. To give a good impression, this profile should be both distinct and aesthetically appealing. In the making of a new profile it requires creativity to succesfully think in new directions and to separate from the competition.This practical report presents the production process for a designsolution to the new website Röstförmedlingen (Voice agency), a commission from the production and commercial bureau Bartos media. The task in this project was to create a graphic profile and a lofi-prototype that would represent Röstförmedlingen as a buissness.

Abstract in EnglishSeventeen students in Creative Writing at the Växjö University who terminated in January 2005 published chosen texts in an anthology by the name Förflyttningar (Movements). The aim of my study is to analyse how they explore and describe our time in the western world. The question is; what is being written now and here?I have chosen as theoretical background the Italian philosopher, Umberto Galimberti, who has made a study of the West from moral and ethical perspective. His conclusion is that we live in a world with seven new sins.

I have investigated the interaction between man and environment, between my inner reality and a physical place, using a camera as my primary tool. What conceptions do I have and how do they affect how I relate to the outer world? I am not a passive receiver of the surrounding world. Instead I actively (but usually unconsciously) choose what to take in and how I experience it. If we as landscape architects do not reflect upon our conceptions, they will unconsciously affect our decisions. Only when we accept our experiences as subjective, can honest communication take place. By means of literature studies I have connected my own conceptions with different definitions of place: place as enclosure (location, space), place as inner meaning (genius loci) and place as action (the place-creating process).

This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. The regression model uses accounting earnings per share as the explaining variable, with the corresponding return starting from (but not including) the previous year's earnings announcement date, ending at (and including) the current earnings announcement date, as the dependent variable. This study finds that there is no statistically significant difference between the estimated ERCs for the two periods. Although no statistically significant difference is found, data shows that the R2-values, which measure the explanatory power of the regressions, are higher for the period before IFRS.

The purpose of this essay is to examine the relationship between visual communication and female homosexuality within the field of magazine design. As the creative part of the project I have chosen to make a redesign of Lotus magazine, the very first Swedish magazine with lesbian and bisexual girls as the target audience. The questions of which the project is based on are: Which stereotypes, differences and similarities can be found in visual communication addressed to a heterosexual versus a homosexual target audience? What kind of design attracts non-heterosexual girls and how can I create a design for Lotus magazine that is appealing to lesbian and bisexual girls and yet still makes it possible to compete with traditional girls? magazines? In order to examine my research questions I have done literature studies within the field of gender and sexual identity in relation to visual communication. Additionally, I have analysed the design of competing magazines on the market and conducted a survey among representatives of the target audience of Lotus magazine..

This work is a study in how I as a designer can create the conditions for people to work, socializing and refreshments at one place. A place that encourages creativity, where I made a suggestion at a community table designed for Urban Deli?s new business. By visiting various similar sites I have identified what I think is important in an environment like this and then gave an answer to it in a visual form.A cafe-office will draw lots of different people. Which guests come here to work? Residents, freelancers, but also those who may want surrounded by a new creative work place and maybe leave their regular offices for a day at Urban Deli.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

The municipality of Kalmar have a problem, how to reach and communicate with young people in Kalmar. In today?s changing media environment it gets more difficult to stand out and reach audience with messages and especially with the new forms of media that has revealed. Therefore, we have been commissioned to develop recommendations on how the municipality of Kalmar can communicate with young people in Kalmar.  The purpose with this study is to investigate which media channels young people in Kalmar use and their attitudes towards social media in particular. We wanted to find out how the municipality should communicate to reach them and what attitude youths have against the municipality in general.

The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

Much attention has been directed to Charity Foundations and how they use the donations given to them. Donators and external organisations put pressure on and evaluate the performance of Charity Foundations. The purpose of this thesis is to increase the understanding of how Charity Foundations handle the pressure from external parties through a qualitative case study of one Swedish Charity Foundation. The most important external factors have been identified and the accountability relationships between each party and the Charity Foundation have been examined. The empirical material was collected through semi-structured interviews and from written sources.

Ofta fokuseras det på större företag i undervisningen, men verkligheten är den att de flesta företag i Sverige är små eller medelstora. Det finns olika definitioner av vad ett småföretag är, men ingen är mer rätt än någon annan och i denna uppsats kommer EU:s definition att användas. Alla företag, stora som små, har någon/några som vill ta del av företagets ekonomiska information. De små företagen har oftast inte lika många intressenter som de stora företagen, och därför är det sannolikt att de inte behöver en lika komplicerad och detaljerad redovisning. Dessa mindre företag har under en längre tid haft samma regelverk som de större, men BFN, IASB och lagstiftare har påbörjat ett förenklingsarbete av redovisningsreglerna.För att kunna vara säker på att de nya reglerna verkligen fyller sitt syfte är det viktigt att de uppfyller de krav som företagen och användarna av redovisningsinformationen har.

Ofta fokuseras det på större företag i undervisningen, men verkligheten är den att de flesta företag i Sverige är små eller medelstora. Det finns olika definitioner av vad ett småföretag är, men ingen är mer rätt än någon annan och i denna uppsats kommer EU:s definition att användas. Alla företag, stora som små, har någon/några som vill ta del av företagets ekonomiska information. De små företagen har oftast inte lika många intressenter som de stora företagen, och därför är det sannolikt att de inte behöver en lika komplicerad och detaljerad redovisning. Dessa mindre företag har under en längre tid haft samma regelverk som de större, men BFN, IASB och lagstiftare har påbörjat ett förenklingsarbete av redovisningsreglerna.För att kunna vara säker på att de nya reglerna verkligen fyller sitt syfte är det viktigt att de uppfyller de krav som företagen och användarna av redovisningsinformationen har.

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

The purpose of this bachelor thesis is to describe how Swedish public libraries use the online social network Facebook and its functions. Our focus of this study lies on how the librarians use the network and what experiences they?ve made. The questions we wanted to answer were:? How do the libraries in this study work with Facebook and its services? ? What do the interviewed librarians think about working with Facebook as an instrument?? What pros and cons can be identified from working with Facebook?The methodology used for this study was qualitative interviews.

As well as other politic fields, the cultural politics adapt to changes in society. The development in society has brought attention to the interaction between the cultural field and the economic field. One of the main goals within Swedish Cultural Policies today is the development of cultural and creative economics. Politicians and researchers claim that culture can be a significant part in economic growth in cities and making a place attractive to live in.I became interested in the discussion around the cultural experience as a factor of economic growth when I participated in a seminar at Karlstad CCC during Kulturparlamentet 2012. When I then started working at the music festival Putte i Parken during the spring of 2013 I thought about making this study.The main aim is to investigate in which way Putte i Parken can be a factor of growth and a factor of making Karlstad an attractive place to live in by analyzing documents, reports and literature in a qualitative way of working.