The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

Media has the power to influences society. Some call them the third power of a state. Through amongst others, the agenda setting theory and the framing theory, this report seeks to understand how media describes the swine influenza and how it uses its power to influence people to vaccinate. As this report will show, there is no doubt that media has had an impact on the Swedish population of which 60 per cent followed through with the vaccination. Media used an information discourse and attempted to present its articles in an impartial manner and used governmental authorities and experts to support its arguments.

Problem discussion: Long-term supplier relationships have become more common. Hence, supplier evaluation is a critical activity for many companies. However, making a relevant supplier evaluation is time consuming. Therefore, it is important to decide which of the suppliers to put an extra effort on. Should all suppliers be evaluated in the same way? Previous, focus has been on purchasing of direct material.

The purpose of this study is to examine young peoples' perception of their media criticial competence in relation to digital news. The study is based on quantitative research interviews with young people (15-17 years) and qualitative interviews with people in the same age group as well as teachers and international media professionals.This study's theoretical point of departure is McQuail´s observation that peoples' values and views to a great extent are influenced by the media. Another source of theoretical inspiration was Haberman's ideas about how a diversity of views and arguments increase the citizens' ability to reflect critically on social developments - maybe even more so than in societies with  independent media and "neutral" news.The study shows that the young generation of web based news consumers assumes that it is very important to be an aware and critical consumer but also that they do not feel sufficiently equipped with the right tools required to understand the long-term impact and effect of the media reporting online. Young people basically seemed to acquire their knowledge about media by doing and learning on their own. Surprisingly, according to the young people that were interviewed for this project, the schools seemed to play a secondary role in the development of their media critical capacity.

The aim of my thesis was to examine if educators need to be critical of what they read to the children from a gender perspective. I examined how picture books depict gender and if the books enhances or breaks perception of gender roles. I also examined educator?s perception of gender and if they think picture books can affect children?s perceptions of gender, but also what educators think about gender equality through picture books. The study is based on analysis of five picture books and interview with five educators.The results of analyzes showed that picture books are stereotyped and enhances perceptions of gender roles.

The Syrian Muslim Brotherhood has since the start of the Syrian uprising in March 2011 moved from a low-key position in exile to become one of the main actors in the political opposition. There appears to be a consensus among researchers today on the democratic commitment of the Syrian Brotherhood. However, ambiguity remains regarding its commitment towards gender equality, women?s rights and participation. This essay focuses on the gender discourse of the Syrian Brotherhood?s leadership, according to its policy-documents, from 2004 ? 2013.

This thesis uses statistical methods to investigate if political appointees working for the Swedish government are good representatives for the members of the ruling party. This is a relevant question since the number of political appointees and the political fields in which they are employed have increased. Some say that this is a sign of presidentialism, which in this context means that the prime minister and his cabinet are becoming more independent from parliament and supporting party. The research is done by comparing the political appointees with an select elite of party members regards to socioeconomic background, which interest that are promoted in society and ideology. The consequences of differences on these characteristics between political appointees and the party elite could be that some interest in society are wrongly overrepresented while others are wrongly underrepresented by the unelected political appointees.

The purpose of this thesis in Library and Information Science (LIS) is to examine concepts related to multiculturalism in Sweden. It aims to look beyond the rhetorical construction of these concepts, in an attempt to clarify the actual purpose of commonly emphasizing the importance of mulicultural library services. Norman Fairclough's critical discourse analysis (CDA) as well as theories on ethnicity and intersectionality constitute the theoretical frame. The material consists of selected anthologies, handbooks and articles in Biblioteksbladet from 1974?2014, as well as a small case study.

Female and male managers in crisis- A qualitative study of how daily and evening newspapers produce female and male managers in crisisThe purpose of this studie was to investigate how female and male managers are produced in daily and evening newspapers. The newspapers that has been used in this study is Dagens Nyheter, as a representation for daily newspapers, and Aftonbladet, as an representation for evening tabloids. To answer the purpose three issues has been formulated: what are the female and male managers importance in emergency situations in the articles? How are power attributed to women and men in the articles? What similarities and differences are there between the representations from Dagens Nyheter and Aftonbladet?The theories that has been used in this studie are mainly gender theory, critical discourse analysis (CDA).The results of the analysis showed that female managers in subjectivily presented articles reports are produced in a more negative way than male managers. Further could the male managers be interpreted to be attributed more power in the articles than the female managers..

Enligt många psykoterapiforskare förklarar arbetsalliansen en stor del av variansen i behandlingsutfallet. Tidigare kvantitativ forskning anger att variationer av terapeutens egenskaper, personliga drag och interventionsteknik stärker eller hindrar arbetsalliansen. Denna undersöknings syfte var att explorativt undersöka terapipatienters egna uppfattningar av alliansförknippade faktorer. Nio patienter i pågående psykoterapi intervjuades med Critical Incidents Technique. Tematisk analys resulterade i tre huvudkategorier av allianskopplade faktorer: Inom Stärkande faktorer betonades terapeutens strukturansvar, villkorslösa värme och respekt, auktoritet, förmåga till känslohantering och medvetandegörande.

This study is mainly critical-theoretic and explores the theoretic jungle of the concept of intersectionality with the use of Post-colonial and Feminist theories. The purpose of the thesis is also to investigate the concept of intersectionality further by looking upon its practical use as theoretic tool. This is performed in a discourse analysis of two programs developed by Swedish Liberal Party autumn of 2005. Another purpose is to discuss the multiculturalist dilemma as well as the phenomenon of a hegemonic western Feminism. One conclusion of this thesis is that the use of intersectionality is not unproblematic.

Purpose: The purpose of this essay is to study how the hotel chain Radisson SAS works with prolonged customer relations with their business clients, with other words the clients that have business agreements with them.Methods: This study will contain an inductive approach and qualitative methods. The qualitative research method is in the shape of a deep interview with the sales manager of Radisson SAS and qualitative interviews of chosen business clients to the hotel.Results: The results of this investigation show that business clients are controlled by what kind of agreements their company has.The companies sign agreements with hotels and hotel chains that are able to satisfy big parts of their needs, if not all of them.With the help of flexible solutions, a well known brand, and good relations, Radisson SAS has made sure that their business clients have prolonged their agreements.They are a global hotel chain near transports, and business clients feel secure with Radisson SAS..

This thesis uses statistical methods to investigate if political appointees working for the Swedish government are good representatives for the members of the ruling party. This is a relevant question since the number of political appointees and the political fields in which they are employed have increased. Some say that this is a sign of presidentialism, which in this context means that the prime minister and his cabinet are becoming more independent from parliament and supporting party. The research is done by comparing the political appointees with an select elite of party members regards to socioeconomic background, which interest that are promoted in society and ideology. The consequences of differences on these characteristics between political appointees and the party elite could be that some interest in society are wrongly overrepresented while others are wrongly underrepresented by the unelected political appointees.

On the 15th of May 2011 the former leader of the International Monetary Fund, Dominique Strauss-Kahn, was accused of sexually assaulting a maid in a hotel room in New York. Strauss-Kahn was cleared of all charges on the 23rd of August 2011 since it could not be proven that he had forced the maid to have sexual relations with him.The purpose of this study is to examine how the case was framed in two Swedish newspapers, Svenska Dagbladet and Aftonbladet. Svenska Dagbladet is a broadsheet newspaper and Aftonbladet is a tabloid newspaper. The purpose of this study is also to find differences and similarities in the framing of the case in broadsheet newspapers and tabloid newspapers.The study is primarily based on two different theories; the framing theory and the tabloidization theory. The method used is critical discourse analysis based on van Dijks theories and methods.

This study is a first attempt to try to understand what the variables could be that make the person responsible for the grave sign up for grave gardening services by the church or to maintain the grave by him- or herself. There has been almost no research done within this subject. This study has been made by a qualitative research method and interviews have been performed with both persons responsible for the grave who have gardening services made by the church and with those who maintain the grave by themselves. The characteristics that are affecting consumer behaviour and the buyer decision process are presented in the theoretical part of this study. That is done so it can be seen if a comparison between the results of the study and the basic theoretical concept is possible, resulting in an understanding of how the costumers think and argue about this question.