The purpose of this study is to investigate librarian?s opinions concerning literature with state supported distribution and how to mediate and market these in the library. The types of mediation and marketing that have been studied are positioning, labeling and oral mediation.The study is qualitative with interviews at seven main public libraries in central Sweden. The respondents of the study were responsible for the literature with state supported distribution within the library.The study is based on a theoretical frame of reference containing theories from Jofrid Karner Smidt, regarding librarian?s mediation in libraries, and François Colbert?s theory on marketing planning for arts and culture.The results of our study showed that librarians have both positive and negative opinions when it comes to the literature with state supported distribution.

This paper examines a long run macroeconomic dilemma. This dilemma states that given a real appreciation, i.e. a continuous increase in the real exchange rate, an economy has two options open with respect to inflation and nominal exchange rate. Either the economy chooses a fixed exchange rate- regime but has to allow for a rising inflation. Or the economy can choose an inflation targeting- regime, but then has to allow for an appreciating nominal exchange rate.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

 Dissertation in political science, C-level by Niklas Andersson, Spring Semester 2009. Tutor: Arne Larsson?The Treaty of Lisbon ? The Defence against Globalization??In the modern world globalization have undermined the nation-state and left it without the right measurements to adequately deal with the social and economic unrest that follows in its way. The states, built on contract theories, have an obligation to protect its citizens from the state of nature which seems to have failed as globalization has changed the rules.The purpose of this dissertation is to examine the contract theories of Thomas Hobbes, John Locke, Jean-Jacques Rousseau and John Rawls to identify the elements of a state and create a modern and ideal contract theory. The treaty shall then be used on the Treaty of Lisbon as it can be seen as a contract between the European states to create an entity in the shape of the European Union with the power to defend Europe from the unrest created by globalization.My question for this was as follows:Is the new treaty for the European Union acceptable as a new social contract according to the social contract theories?During my research the following criteria?s for a social contract was found:1.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

This essay is about power, democracy, solidarity and equality in preschool. I examine three different situations to determine if I could have acted more sensibly in my interactions with the children. I portray: a ?children?s choice meeting? where children select an activity, a so-called emotional gathering and a dialogue at the lunch table about a popular movie that we plan to watch together afterwards. The purpose of this essay is to examine which norms and values form the basis of my actions, and if so, how these lead me to use my power to shape the children.I have chosen to use hermeneutic and norm-critical perspectives where I investigate and examine my norms and values and how I react and act, both consciously and unconsciously.

Uppsatsen gör en första ansats att utifrån befintliga organisationsteorier definiera de faktorer vilka påverkar Försvarsmakten och R3-organisationen. Oganisations-teorierna pekar på yttre krafter så som politik, ekonomi och teknologi samt inre logik-faktorer, vilka består av sociala processer som utvecklas och påverkar det klimat som präglar en organisation.Förutom yttre krafter och inre logik, påverkar även organisationsformen en organisation. Inom Försvarsmakten och dess underorganisationer, däribland R3, är organisationsformen till övervägande del hierarkisk. Ett välanpassat och dubbelriktat informationsutbyte mellan de olika nivåerna inom hierarkin gör den välfungerande och effektiv. Inom R3-organisationen finns detta informationsutbyte bland annat mellan funktionsutvecklaren och utbildningsförbanden.

This paper investigates the relationship between dividends and institutional and foreign ownership in Swedish firms. We use a dataset which covers the Swedish stock market over the period 1999-2009. The institutional ownership is defined as mutual funds, pension funds and insurance companies and these are analysed separately. The study confirms the expected positive relationship between the level of institutional investors in a firm and the size of dividends. We also confirm? the expected negative relationship between foreign investors and the size of dividends paid by Swedish firms.

The purpose of this study was to look into how learners of Swedish as a second language and some teachers of the subject think and reason about the choice between Swedish or Swedish as a Second Language and literature in Swedish at upper secondary schools. Similar studies have earlier been carried out at upper secondary schools in areas dominated by immigrants while the present study has been accomplished in a small municipality with comparatively few immigrants. The study is based upon qualitative interviews which have been analysed through the socio-cultural theory regarding those artifacts, communication and that mediating second learners of Swedish and their teachers and schools are using in their choices between Swedish or Swedish as a Second Language as well as selection of literature in literature teaching.  The study also shows how learners of Swedish as a second language perceive the choice between the two options of Swedish courses at advanced upper secondary school and how their teachers look upon their choice and the information given. Furthermore we will also get to know the learners of Swedish as a second language and their teachers? view on teaching Swedish literature at advanced upper secondary B-level in Swedish.

Title: Time to renovate ? The effect of communication on the relationship between company and customer in a change situationCourse/subject:Busniess administration, Leadership, 15hpAuthors:Fredrik Elghag, Ossian OlssonTutors:Ingemar WictorKeywords:The Million Programme, Communication, Relationship Marketing, Tentant, Landlord.Problem formulation:How does communication affect the relationship between company and customer in a change situation?Purpose:Examining how different parts of a communication process affects customers trust, commitment and loyalty to their company.Theoretical framework:The starting point for the study?s theoretical perspectives have been Morgan and Hunt?s (1994) previous studies on relationship marketing and Laswell?s (1948) communication model.Methodology:The paper is performed with a qualitative research approach and a deductive approach to answer the research question. Personal interviews were conducted with four employees in real estate companies and two tenants in each company stock.Conclusion:We have found that communication affects the relationship between company and customer. Tentants have experinced credibility of businesses is important for them to have a confidence and loyalty in the relationship. .

The aim of this inquiry was to investigate the most appropriate measures to reduce noise impacts from road traffic on the Nydala recreational area in Umeå municipality due to the planned re-routing of the E4 motorway to an existing road along this area. The sound environment is an important part in the experience when we are visiting recreational areas. Noise is not only disturbing; the liberty from unwanted sounds also allows us to perceive natural sounds that are a benefit for the cultural experience. Therefore it is important to take actions to protect this well used area from traffic noise. The reasonable options to avoid noise impact in this case are to lower the speed limit, using a noise reducing coating or use noise protection screens and walls.

Bakgrund: Ett sätt att minska risker vid handel med finansiella instrument är att bygga portföljer. För att kunna hantera portföljer med olika finansiella instrument och valutor samt kunna hantera flera portföljer samtidigt, används portföljhanteringssystem. Studenter kan genom att använda sig av sådana system lära sig hur finansiella marknader fungerar. Kraven på ett portföljhanteringssystem är inte desamma som kraven på ett kommersiellt system och därför finns det ett behov att utveckla en modell för denna kontext.Syfte: Denna uppsats ämnar bygga en modell i PowerPlus Pro som studenter kan använda sig av för att befästa sina kunskaper och öka sin förståelse för hur finansiella instrument fungerar.Metod: För att bygga modellen har kvalitativ metod används och för att studera hur portföljhanteringssystem ska byggas och anpassas efter studenters behov har kvalitativa intervjuer använts.Slutsatser: Vår modell uppfyller de krav som ställts på den och är anpassad för undervisning på ett universitet genom att den är användarvänlig och pedagogiskt uppbyggd. Modellen lämpar sig inte för användning av markadsaktörer.     .

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.