Books and reading are important elements in cultural policy. On 1 January 2002 VAT on books and magazines was reduced from 25 per cent to 6 per cent. The purpose was to increase reading in all sections of the population. A special Book Price Commission was appointed to follow and examine price trends and to work for an enhancement of reading in all groups of the Swedish population. But what form of reading are the BPC talking about? With a theoretical point of departure in the theory of power and discourse by Michel Foucault the aim of this thesis is to explore if there is an existing discourse about reading and, if so, how this discourse is operating in the BPC reports.

Almost for as long as there has been breeding on bovine species, there has been a wish to have a higher proportion of offspring of either one or the other gender. In dairy cattle, heifers are more valuable, while in beef stock bulls are preferred. Semen is sorted based on the difference in DNA content between the X- and Y-chromosome in the genome of the sperm. X-chromosomes contain on average between 3,70 to 4,22% more genetic material than the Y-chromosome. Commercially it is the method of flow cytometry that is being used, which is always under improvement.

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

This essay examines what some of the Swedish authorities? argument are for vegetation, what their grounds are for the arguments and why vegetation is important for the human health and experience. I have examined publications and reports from 6 different authorities on state- , regional and communal level. The authorities which publications I have studied are Boverket, Naturvårdsverket, Folkhälsoinstitutet, Miljödepartementet, Länsstyrelsen Skåne och Malmö Kommun. The publications has been analyzed by different themes; Children and young peoples influence of vegetation, Elderly and sick?s influence of vegetation, Human health, wellbeing and experience of vegetation, Vegetation at work, The influence of vegetation on stress and The effect of vegetation in the city.

This report is written in cooperation with Eskilstuna municipality public administration for urban planning. The reports purpose is to look into how other public authorities carry out public purchase of consultants and entrepreneurs in the urban planning area. The goal is to come up with suggestions of how Eskilstuna municipality public administration for urban planning can improve its purchasing process in this field in order to minimize the risk where a consultant or entrepreneur files an appeal against the decision of awarding a contract to another rival. The appeal can be filed to the county administrative court.The public administration for urban planning can do its purchases through the model of "lowest price" or "economically most favorable" for them. When using "economically most favorable", the department can value a number of soft parameters by giving them points and the offer which gets most points can be rewarded the right to sign a contract.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

The purpose of this essay is to investigate how the Dakota conflict in 1862 affected the Swedish immigrants in Minnesota and how the collective memory was shaped in that particular group of people. To examine the contents of the collective memory this essay uses the theories of Halbwachs on collective memory as well as Orm Øverlands theories on creating an identity and ethnic memory in USA since the concepts of collective memory and the process of creating an identity is connected on a basic level. The essay compares the collective memory created by the Swedish-Americans with the collective memories of the Dakota Indians and finds indications that both ethnic groups have a highly traumatized memory of the conflict. However the difference between the two groups is that the Indians have both positive and negative memories of the conflict while the Swedish-Americans only have negative memories. Furthermore the essay finds that the fear of Indians that was present in the Swedish-American ethnic groups can be traced back to events of the Dakota Conflict.

This study is based on the feminist belief in the importance of a reorganization of the existing gender hierarchy, where women have less power than men. Since news media reflect as well as contribute to create the reality we live in has the purpose with this study been to shed some light on how the gender structure is expressed in Sweden?s most popular television news program. I chose to examine one broadcast per day from the Public Service SVT news program Rapport during January 2010 using quantitative content analysis and the result was as follows:65 % of the news programs was presented by a woman news anchor 36 % of the news reports was carried through by a women journalist 31 % of the interviews contained a female participant The representation of female participants in interviews did not depend onif the journalist was a woman or a manThe representation of female participants in interviews did not depend on if the report was from Sweden or abroadWomen were more often than men interviewed in the role as nursing staff, development aid worker, teacher or principal, parent of a son, retired and sick or sick leaveOnly men were interviewed in the role as rescue worker, custom staff, member of the armed forces, house owner and tourist..

Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.

To be able to maintain an adequate ITservice for various users and needs,more municipalities are looking at thepossibility for mergers of local ITdepartments. One solution for mergingmultiple services/functions and creatingsynergy opportunities is called SharedService Center (SSC). The concept of SSCis that the administrative serviceitself becomes a core activity withinthe organization. The aim of this thesisis to provide municipalities who areconsidering a merging of their local ITdepartments with recommendations on howto design the Shared IT Service Center.Recommendations are outlined based on ananalysis of IT-management literature,reports and by conducting a study onthree ongoing collaborations.The conclusions drawn from the studysuggest guidelines for the design of aShared IT Service Center formunicipalities. These are as following:Create a vision associated with aspecific and structured target state.Identify needs for different targetgroups in municipalities and set acommon standard.Create a clear and practical model/SLAappearance of the cooperation andagreement.Ensure the individual municipalitiescommissioning skills in order to notlose it in the context of a common IToperation.Find an organization that is democraticfor member municipalities andfacilitates long-term partnership.Specify the operation and maintenance sothat it can be regulated and controlledEstablish a common help desk.Establish a common standard andconsolidated infrastructure before theintroduction of a common technology platform..

This master's thesis reports on our investigation of how the public librarian's professional identity is formed and what it is formed of. We have considered factors such as: education, competence and daily tasks. In order to fulfil this aim we have used a literature study on concepts such as competence, education, professional identity and profession. We have also carried out an empirical study where we have interviewed nine librarians on public libraries. The method of analysis is qualitative.

Sweden has one of the best elderly cares in Europe and the Swedish care work is also one of the best in terms of quality, compared to other European countries. In recent years, higher demands have been set on the care work and the number of privatizations of public services has increased. In 2009 a new law came into force, the Act on System of Choice (LOV) which increased individual?s right to a greater participation and a free choice in the selection of health and social care providers. This paper aims to highlight the impact of the law, system of choice.

To act responsible in relation to environmental, economic and social issues is a trend that is spreading among businesses and their investors. In order to assess business risks, ethical interested investors are calling for open, honest, clear CSR information that can be followed up in corporate sustainability reports. The ability to communicate about risks and to meet investors requests already in the business analytic process can save resources and increase the company?s profitability.The idea that companies should take responsibility for their impact on society from economic, environmental and social perspective is called Corporate Social Responsibility, CSR. In addition to CSR, there is another three-letter abbreviation in this context, PRI ? Principles for Responsible Investment ? which are principles, signed by ethically interested investors.

The aim of this Master thesis is to examine the institutionalization of Library- and Information Science in Sweden. I focus on the period 1978-1991, and pay special attention to the development of the discipline at the University College of Borås. My main method of investigation has been analysis of printed sources. After a brief description of the discipline and its history internationally, I describe how research and graduate education in Library- and Information Science developed in Sweden during the 20^th century. A major part of the thesis is an analysis of three reports from the chosen time period which are all, with slightly different prerequisites, trying to find a solution to the problem of how to establish Library- and Information Science as an academic discipline in Sweden.