Den externa redovisningens uppgift är att förse olika intressenter med information om företagets finansiella situation. Den visar inte bara på hur det har gått för ett företag utan ger också en grund för möjliga investeringar i företaget. Informationen är ett viktigt redskap för företagets intressenter och det blir naturligt för företaget att styra informationen åt de håll som förväntas av omvärlden. Det är då begreppet kreativ redovisning kommer i uttryck. Det kan förklaras med att företag på något sätt förskönar bilden av ett företags prestation som presenteras i form av en årsredovisning.Det finns olika syften med att använda sig av kreativ redovisning, beroende på vilken intressent företaget vänder sig till.

A few hundred metres from the beach on Fårö, Gotland, is a small lot with pine trees, green moss and wild fl owers situated, owned by my brother and sister. Eventually they would like tobuild a summerhouse here, in close proximity to their relatives. My project is a proposal for the summerhouse at the site, within the restrictions of 61 m² building area, with focus on interior,exterior and the environment.My proposal is a house close to the surrounding nature, with reference to the the building tratition on the island and with local materials. Orientation to the sun, road and neighbours hasall infl uenced my ideas of this house and the relation between inside and outdoor living, were important in my creative work. The aim was to create a house made for the family and theirholiday lifestyle and allowed consideration for the possibility of a growing family with more children.

The purpose of this Master?s thesis is to examine the information needs of reporters at a Swedish daily newspaper, and see if they are met by the information resources provided by the newspaper. It examines if there are resources which are not used and why. The examination is based on Henczel?s model for information auditing.

I genomsnitt utsätts vi för 3000 reklambudskap under en dag, men bara cirka 14 % av de okonventionella kampanjerna har någon effekt. Vi har blivit för medvetna om hur reklam påverkar oss och för kritiska mot media för att köpa dessa budskap. Jay Conrad Levinsons grundade för cirka 30 år sedan begreppet gerilla marknadsföring. Den här kreativa marknadsföringsmetoden var till en början tänkt för de företag som hade begränsade resurser. Metoden kan vara väldigt kostnadseffektiv och används idag flitigt bland både stora som små företag.

AbstractThis work is about children?s motor activity. You can often hear in media about sedentary children, and that one of the factors which contributed to this is computers and things like that. The main goal with this work is to find out how preschool teachers take care of children?s joy of movement and how they work to promote children?s progress of motor activity.

Title: Creating meetings - a study in interactionism and creating music. In this study I had my focus on teenagers in a school class. My aim was to explore how pupils experience the processes of creating music together and how they choose to organize their interactions during these creative processes. As analytical tools I used sociological and sociopedagogical concepts and theories. Interactionism provided models toward individualization as well as socialization, related to learning, knowledge and creativity.

Learning Management Systems (LMSs) hold great potential to support learning activities, for example by providing teachers and students with new and extended spaces for interaction and collaboration. However, this potential appears to be difficult to realize, and despite their perceived learning benefits, the reality is that LMSs are being used primarily for administrative purposes. Meanwhile, external pedagogical tools are successfully put into practice to improve learning outcomes, and the aim of this study is therefore to identify and discuss benefits and disadvantages associated with the LMS as a concept. By interviewing secondary school teachers, we disentangle the idea of integrating administrative and pedagogical aids into a single platform, providing detailed insight into the use of digital tools in secondary education. The study contributes to a deepened understanding of integrated learning environments, and we conclude that there is a conflict between structure and flexibility that needs to be addressed before determining the design of a digital learning space..

The purpose of this Master´s thesis is to examine howchildren?s needs, based on the Convention on the Rights ofthe Child, are provided for by the librarians when they havethe opportunity to create new libraries. We also examine ifchildren have been involved in the process and in that case towhat extent.Our theoretical perspective is based on MarianneAndersson?s and Dorte Skot-Hansen?s model of the fourdifferent functions the library can have for their users. Inorder to illustrate the degree of children?s involvement weuse Roger Hart?s model of participation.The thesis is based on qualitative interviews with seveninformants working at six different libraries.As a result of the thesis we can see that priority have beengiven to the function concerning how to find your way in thelibrary as a user.

The aim of this thesis is to study 15 and 16-year-olds? perception of libraries. Despite the fact that the youth is seen as a prioritized group when it comes to library work, the focus is often drawn to the children, and there is a risk that teens and their needs are set aside. My focus is the public library and how the young people in my study use it in their leisure time. The theory of the thesis is a model created by Skot-Hansen, Hvenegaard Rasmussen and Jochumsen and it highlights four possible rooms or functions in a library, concerning inspiration, learning, meetings and creativity.

Detta examensarbete är en undersökning i kommunikation genom konst och design.Det är ett gränsöverskridande samarbetsprojekt vars syfte är att skapa en diskussion kring ett fortfarande tabubelagt ämne. Genom ett gestaltande arbete i textila material undersöks hur vi på ett kreativt sätt kan bidra till samhällsdebatten runt övervikt och fetma. Projektet resulterade i två textila verk som gestaltar den nya svenska kroppen. En textil skulptur i form av en överviktig dalahäst och en folkdräkt för den nya svenska kroppen. I vår gestaltning använder vi oss av dalahästen och folkdräkten som symboler för svensken.

This report discusses a method to detect divers in harbour environments usingpassive acoustic detection. The goal was to achieve as high detection as possiblewithout having too high false alarm rate. A short execution time was also desirable.By using the characteristic of an inhalation a band-pass filter was applied to the signalto improve the signal to noise ratio. After the filtering an energy estimation of thesignal was made. This energy estimation was later used in a frequency analysis, whichcould tell us if there were enough energy in the frequencies that correspond to adivers breathing frequency.

SammanfattningI have looked into the possibilities for culture workers to integrate music in the schools traditional teaching. Through litterateur and interviews it appears that it is a lot of possibilities, but also obstacles. The greatest obstacle seems to be the lack of money, time and research. The possibilities come with an increased understanding between the occupational groups and a good function of coordination. The creative process and its possibilities in the school surroundings, is something that also is under discussion.Jag har undersökt möjligheterna för kulturarbetare att integrera musiken i skolans traditionella undervisning.

To work with environments outdoors for people, animals and plants is the main topic for the landscapearchitect. On several occasions the work is about public places that is to be in relation with other parts of the town. It is about the activities and the life that take place. The physical environment and the interpretation of it gives possibilities or obstructions for people who moves around or spend time in it.Since public places, parks and places for movement are used in daily life they strongly effect the people who use the places. The concequences of this effect can be positive or negative experiences.A positive example is a passage over a brook on the way to school while a negative one is to be afraid while passing a tunnel when it is dark outside. Other examples of concequences are stress effect from traffic noice or calming environments with twitter of birds. The physical environment is also a part of the total interpretation of a town.

In this project an iPhone application for storing food and drink experiences was developed with focus on an easy interaction design. The already existing market of similar applications were studied and evaluated to extract their positive and negative features. Interviews with experts within the food and drink business where made in the pre study to get a good perception of how to divide and categorize the sections in the application. To optimize the usability, workshops with potential users with different technical experiences where continuously held during the development of the design.During the development two variants of development environments where evaluated. The final result of the application was developed in the environment that made the best impression and seemed to be the best alternative.The resulting product has a thought out design meant to be easy to understand, even for the first time users.

ABSTRACTThe aim of this study is to analyse if the UN today constructs the water issue as a security issue and to argue about in which way the organization in that case does so alternatively why it can be said that the UN doesn?t construct the water issue as a security issue.In order to reach this purpose the following questions will be answered:?Does the UN construct the water issue as a security issue today?-If yes, in which way?-If no, why can it be said that the organisation doesn?t?The methods used are qualitative literature studies of policy documents on water from the UN. The focus is to analyze the ideas about water and to apply my theory on the concept of security, which is Barry Buzan?s framework on security, to these ideas.The main results showed that the UN strongly constructs the water issue as an environmental security issue for environments and species and in relatively strong terms also constructs it as an environmental security issue for civilisations. In rare cases the organisation constructs it as a societal security issue, but the UN doesn?t construct the water issue as a military, political or economic security issue..