Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

Problem. Sponsorship has increased continuously during the 21st century, however, at the same time the public interest of traditional promotion has been diminishing. The meaning of sponsorship is a very diffuse and therefore the concept needs to be investigated. Due to the multitude of sponsorship and its impreciseness about its financial value, it is difficult to evaluate sponsorship for companies, especially when there is a difficulty in choosing a decent method for evaluation.Purpose. The purpose of this thesis is to investigate the concept of sponsorship, motives for sponsorship and evaluation of sponsorship according to the theory and give empirical examples of how these areas are being managed by companies.Method.

In the following essay I offer an analysis of the concept of genealogy in the works of Friedrich Nietzsche and Michel Foucault. The genealogical is illuminated as a critical approach, a period and a method. Taking as a point of departure Foucault?s description of genealogy as a historico-philosophical method, with which we can approach the question of how we constitute ourselves as human beings, by analyzing our ideas about knowledge, morals and the self as an acting subject, I go back to Nietzsche, from where Foucault derives his genealogical project. By analyzing how Nietzsche examines the three domains of genealogy, found in Foucault?s description ? knowledge, morals and the subject ? I thereby present a way to read, understand and use the works of Nietzsche, a reading of Nietzsche which at the same time brings out some of the core topics, offering a more profound understanding of Foucault?s genealogical project.

This is a comparative study of six public libraries in the city of Gothenburg and its neighbourhood. The main purpose of this master thesis is to describe these libraries relating to a reform in the city council of Gothenburg and its neighbourhood. The comparison deals with a period of ten years, 1990-2000. In order to respond to this I formulated two questions: Are there any differences in the activities of these libraries? Has this reform influenced the librarians in their way of working and if so, why? I have studied relevant literature such as annual reports, investigations and analyses in order to be able to formulate the questions.

Wood has always been an important material for people, and it is used for many applications. As for example, fuel for cooking and heating houses, construction materials and for constructing means of transport. Since wood also is a material that with time biologically degrades due to activity by micro organisms and wood fungi it is important to find ways to protect and further lengthen the life span of the material when in service. One method is to decrease the amount of water in the material by impregnation with an hydrophobic oil. The Linotech method which uses only pure linseed oil is one such possible method. The aim of this study was to investigate the possibility to at the same time impregnate and stain/colour wood samples of pine and spruce by using the Linotech method.

It is becoming increasingly important for companies to meet customer demands due to intense competition in today's global market, that forcing companies to improve their offerings and become better at managing their supply chain (Shen et al., 2006).  Long lead times can be reduced by using different methods and strategies shows various researches. Lead times occur in the planning, production, inventories and handling of products (Treville et al., 2003).The aim of the study is to develop a method to analyze the factors that affect the length of internal delivery lead time in manufacturing companies. The method also included suggestions for reducing delivery lead-time to internal customers.The main factors that influenced the length of the on delivery lead times has summarized to make a selection among the factors that can have the most significant impact. The selected elements will be used as a method to analyze how these areas affect a company?s length on internal delivery lead times.The study shows that the causes of the long delivery lead times was the location of the customer order point, uncertain forecasts, long material and production planning time, and long waits in the production and storage.The delivery lead time, according to this report?s suggested improvements reduced by centralizing CODP and makes more reliable forecasts.

The initiative for this project was taken by Benteler Engineering Services, as a result of having identified areas of improvement, in designated accessible areas like the wheelchair spot onboard buses. Depending on a wheelchair to be able to move around can understandably be challenging.Public transport is a common good in today`s society, however despite the measures taken towards adjusting to accessible needs, the majority of those being disabled chose different alternatives of transportation. This is due to reasons such as the drivers' poor attitude, furthermore the limitations of the space allocated to accessible needs, as people with strollers also use these spots onboard. Also, some wheelchair users find the rides unsafe, as they could easily fall over during without the appropriate space for them onboard the buses etc. These are only a few reasons why other options are sought out, i.e.

This thesis examines and measures differences in effciency between L1- and L2 language use for solving referential problems. Quantitative measures used in the study were time and error frequency. Qualitative measures, such as how the tasks and the participants own performance were experienced, were measured by an post interview and two questionaires. Two different tasks, a sorting task and a construction task, in which each informant was given the role as a constructor or instructor, were used for data gathering. A total of 20 dyads, divided in two language groups (English and Swedish) participated in the study.

In today's social work there is an ambition to work evidence-based in order to improve quality and competency in business. This study is made in a disability administration which has introduced a common approach towards users for all employees. The approach is called low arousal approach. The purpose of the study is to investigate how a method takes hold and implements within an organization. The empirical data is analyzed by theories of professionalization, idea dissemination and translation.

The aim of this thesis is to research if and in that case how, marketing of Swedish public libraries is used as a possible work method in a time when they are marked by changes in the form of cut backs and technical innovations. With a strive to get an overview by the possible debate I have chosen to do a closer exam of 20 texts published in five of the biggest Swedish library publications during a period of 20 years. My research is based mainly upon Philip Kotler?s marketing theories regarding non-profit organization as well as Eileen Elliot de Saéz interpretations of these to a library context. The first part of the essay therefore consists of an introduction of these, as well as a rendering of their method of work, which shows the width of the conception of marketing.

Purpose: The purpose of this thesis is to examine how students who also serve as writers of bachelor theses mainly utilizing the discourse analysis methodology comprehend the method of discourse analysis, and in what way the students bestow it in their research.Methodology and Material: This is a case study of the theses, which are also the text material, as it can be used examining numerous cases. Another beneficial factor is the relationship to the theoretical framework. One does not need to divorce the two institutions; instead they cooperate with each other.Results: A thoroughgoing apprehension of the Discourse Analysis is it being strongly attached to semiotics and how texts can be analyzed by the method in question to reveal institutions in our society alongside with mapping out the agency of words. In other words, language and soceiety mirror each other in a way or another...Key words: Discourse Analysis, thesis, Foucault, Fairclough, Laclau & Mouffe, language, reality, readings.

This paper describes a method for wireless energy transfer via near-field electromagnetic inductionthat is inexpensive, simple and can be applied to almost any type of system, regardless of size andenergy demands.The method uses a primary unit consisting of an oscillator, amplifier and inductive coil thattransfers energy to a secondary unit consisting of a coil, rectifier and voltage regulator. Two typesof oscillators and several amplifier designs were realized and evaluated together with a multitudeof flat coils of both monofilar and bifilar type.The results show that it is important to use an oscillator whose frequency is dependent on theinductance of the connected transmission coil, such as the Colpitts oscillator. This is preferable toan oscillator with a preset frequency, such as a Schmitt-trigger oscillator..

The purpose of this paper has been to follow how a decision made has developed within anorganization. We have intended to find underlying causes for the development in order to contribute to the understanding of the lifecycle of decisions.The decision we have chosen is Gröna Skolgårdar (Green School Yards) within the city of Västerås. This project has aimed to make the school yards in Västerås more green, more beautiful and more useful for teaching.We have used Grounded Theory Method as our foundation, complemented with decisionmaking theory.The work with this paper has led to the conclusion that Gröna Skolgårdar changed over time, and did not turn out as first intended. This has had several couses such as how resources wasdistributed, political changes, and different views of the project.We have learned that over time a decision can take unexpected paths, and we have contributed with an example of how this can happen..

Edsbyverken Office Furniture has over the past 100 years been producing delicate carpentry products, chairs and skiis, but more recently the focus has shifted to furniture for the modern office environment. With a wide selection of products and its characteristic neutral design, Edsbyverken has an extensive group of clients both in Sweden and internationally. The aim of my C level thesis project was to examine the materials Edsbyverken is currently using in order to develop new designs or product functions. Simultanesously, I also wanted to verify whether the method I developed for this project - to initially undertake a comprehensive study of the chosen materials and thereafter specialise on a certain product and target audience ? was effective and successful.

In this thesis, a computer program that in a simple way can calculate the performance of control loops at the refinery Preemraff Lysekil has been created. The computer program has been adapted to the environment at Preemraff Lysekil. Theories for evaluation has been studied in aspect of reliability and of automatic implementation. The evaluation has been carried out from data collected directly from control loops at the refinery and from simulated control loops with implemented errors. Among the studied methods are Harris index and Stattin´s oscillation index.