Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

AbstractThis paper is a comparative study of the final reports of the Norwegian and Danish power studies performed in 2003. While the Danish study found that democracy is thriving, the conclusion of the Norwegian power study was that democracy is in a crisis. The purpose of this paper is to find explanations to why the studies in two Nordic countries arrived at such different results.Methodologically, the paper consists of an ideological text analysis and critical analyses of the discourse. In order to study how the results of the power studies can differ so considerably, the following aspects have been surveyed; 1) external contexts (government inquiries); 2) work process (the researchers? background, role and co-operation); 3) the problem areas and themes studied; and 4) power perspectives.

During the work at Gateway Security AB in Motala I began examining available antenna models to get a wider perspective, this have given knowledge of their structure, and an understanding of their function. All my necessary fact is based on my observations and notes of these measurings. New antenna models, and available models were examined where measurements at different heights and different distances on the antenna were performed with the help of an oscilloscope and a measure probe, peak ? to - peak was brought on the signal. The measurements are presented in a line diagram.

Purpose/Aim: The comprehensive purpose is to study how the political journalism is framed, and how the party leaders, with focus on the authority, are constructed in the press.Material/Method: Firstly 84 articles articles printed in the swedish newspapers Aftonbladet, Dagens Nyheter and Svenska Dagbladet have been analysed. Secondly, a textual analysis by means of a critical discourse analysis.Main results: Media are inclined to frame politics as a game or a strategic race. The partyleaders are ascribed authority in different ways. This ascribed authority can also be deconstructed.Key words: Media and politics, party leader, discourse, democracy, framing theory.

In 1974 the three municipalities of Åsele, Dorotea and Fredrika were amalgamated despite of hunger strikes, mass protests and a serious threat of violence. But after six years the marriage shattered as Dorotea left the other two after years of continued struggle. In 2005 the idea of an amalgamation of Åsele, Dorotea and Vilhelmina municipalities was brought to life by an older and ever declining population.By creating a democratic ideal type consisting of the three variables ? legitimacy, participation and identity ? this study assesses what impact an amalgamation of the three municipalities might have on local democracy.Combining a qualitative and a quantitative approach this study concludes that amalgamating the municipalities today could create a democratic unit lacking legitimacy, having a weak identity and impeding participation. But the study also brings forth that the impact of an amalgamation upon the variables of the ideal type as defined is not written in stone.

The aim of this Masters thesis is to examine the view of literature within Swedish governmental cultural policy. The main issue is to discover changes in attitude towards democracy, literature and library by comparing the attitudes in the governmental policy documents from the 1970s with the governmental policy documents from the 1990s. The theoretical starting point is Danish cultural policy researcher Dorte Skot-Hansens theories of the development of cultural policy in the Nordic countries. My method of analysis is a textual one, analysis of ideas and ideology, focusing on the aspect of signification of a text. The study has an effort of analysing the governmental policy in terms of idea and ideology.

The aim of this study is to illuminate images and discourses, in which media describe people with disabilities. The purpose of the study will be fulfilled, by answering the following questions: Is it possible to discern categories of how people with disabilities are described in the media and is it possible to find associations to handicap models? We have chosen to focus on how media describe people with physical impairments and have made a content analyses of articles, based on the theoretic aim of this study, social constructionism, handicap models and earlier research. Underlying the analyses, are six articles from two Swedish news papers. The results of our research are divided in three categories: assumptions which are taken for granted, hidden meanings and contradicted categories.

When the introduction starts for the child and their parents it holds many emotions. There are many emotions involved in the first meeting between preschool and home for both the children and their parents. So my purpose with this study is to focus on two introduction models educators at my selected preschool works by. The purpose of my study is to focus on the two introduction models that are used by educators at my selected preschool. I ´m going to view this two models by examining how the educators prepare before the introduction starts and look at their point of view.

This essay takes the three models from Allison and Zelikow book Essence of decision and applies them on the Swedish defense system. After the cold war the Swedish defense system had to undergo changes to be a more modern defense and be able to defend Sweden against threats. To also be able to cooperate with other countries in peacekeeping operations the Swedish defense had to be reorganized. The solution was to change direction from a defense system that was organized for invasion to instead be a movable defense ready for any challenge in Sweden or abroad. This reorganization will be analyzed according to the three different models..

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

For many years, the construction industry in Sweden has not developed much of an integral approach for design across disciplines. The sector?s impact on society, economics and environment is huge. To make the interactions within the construction industry more efficient, a relatively new concept called BIM (Building Information Modeling) has been introduced. The idea with BIM is that the different actors of the construction industry will work through intelligent CAD software, with common file formats and more cooperation between different actors during the various steps of the building and construction process.The technical consultancy company WSP Sweden is working actively to implement BIM within the frame of its activities.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

AbstractOne aim of this thesis, has been to explore how discursive frames are constructed, frames to relate to, compare with, and therefore be part in shaping political subjects. The other aim has been connected with a more empirical platform, where I wanted to discover how these frames are established and structured discursively within a political organization, among its members; in this case with a foucs on the Swedish social democracy and its former leader Olof Palme. The thesis starts with a theoretical presentation and discussion, where focus is on the concepts of ideology, discourse theory in the form of Laclau and Mouffe, and narrative theory. The concepts will be presented and discussed, and also related to the other concepts to see their theoretical potential, both ontologically and epistemologically. Finally the theoretical rudiment is linked and analyzed with the empirical material.