Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

The purpose of this paper is to Explore the female experience as it is spoken of in the novel Sindhia written by Rut Hillarp (1954) and how the main character in the book violates the experience from a queer perspective. My aim is to through a close reading highlight a number of discourses that underpin the book's imminent theme of love and submission.According to Norman Faircloughs critical-discourse analysis, the text one reads produces a certain amount of discourses that one consumes. This way there is a dialectical interaction that can be set into a practical analysis together with a suitable academic perspective. This is the method I use in this thesis.The academic perspective I add isJudith Butler's queer theoriessupported by Michel Foucaults social genealogyin order to understand/analyze the woman?s position in relation to a social empirical history.I came to the conclusion that Sindhia produces the woman's discourse from an ancient biblical/ mythological time up to modern time.

Although Lean has received an increased amount of attention in the service context, research still has not established how successfully Lean manages to increase service productivity; since service productivity consists of both efficiency and quality. Research regarding productivity discusses the risk of a tradeoff between efficiency and quality in service production processes. Therefore, this thesis aims to Explore if the tradeoff in a production setting with low variability in demand and low customer participation exists, after Lean has been implemented. With a qualitative approach, a case study has been conducted at Scandinavian Airlines Ground Handling to evaluate the effects of Lean in the baggage handling process. The result of the study shows that the tradeoff has not been overcome; efficiency has increased at the expense of quality.

Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to Explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

The aim of the thesis is to illustrate how a group of community policing officers makes themselves relevant to their community, this in relation to wider organizational circumstances and exterior structures of society. Earlier research on the subject tells us that community policing can be proactive and crime preventing in such a way that the confidence and trust in the police is increased. Research is also making clear that proactive police work is hard to measure and evaluate, which is why my contribution to the field is to Explore how this effects the way the police officers in Bergsjön, Gothenburg is making themselves relevant and the way that they see themselves as community policing officers. The relationship police ? community will be regarded as how someone treats their audience, attentive to its feedback, in order to get ones message out, in this case confidence and trust in the police, under influence of the audit society.To achieve the aim of the thesis, participating observation was chosen, to experience the police officers everyday work.

The aim of the essay is to Explore how so called ?safe spaces? are built, and the part that creativity can play in this construction. The essay also Explores the duality of idea-based social work that at the same time strives to support vulnerable groups and strives to make social and political changes. The essay has its empirical base in the RFSL Ungdom project ?Tusen bilder, tusen ord? (A thousand pictures, a thousand words).

The purpose of this thesis has been to Explore in what ways Franz Kafka?s ?The Metamorphosis? can be read as a story of gender. By bringing together Judith Butler?s theory of materialization and Lennard J. Davis?s crip theory I have spoken of Dismodernity as the domain of abject bodies that have been repudiated by (post)modern societies as untintelligible and dysfunctional.

In 1972 a national higher education for librarians was started. Up until then different categories of librarians got their education separately. The aim of this Master's thesis is to Explore the attitude towards this new education for librarians. The study will concentrate on the attitude of the representatives from the research libraries. Researchlibraries had, until 1972, recruted their librarians amongst Ph.D-level scholars.

Thymidine kinase 1 (TK1) is an intracellular enzyme involved in ?the salvage pathway? where the uncomplete parts of DNA are transformed into DNA precursors. The expression of TK1 is cell cykle specific, with the highest level during S-phase when DNA-synthesis is most active. One kind of TK1 is present in serum and an increase in TK1 activity in serum is due to either the level of DNA synthesis in the body or the number of cells dying in a state of replication. This can be used and is used as a marker for prognosis and evaluation of treatment in human patients with leukemia and lymphoma.

The way we socialize today is radically different from how it was only twenty years ago. Since the arrival of the Internet more and more of what we know about the lives of our friends comes from text-based social networks, or blogs. This means that we all, more or less, have become authors of our own life stories and that the reality we live in have become fictionalized. In this paper I Explore what effects this postmodern process of dissolving boundaries has had on the autobiographical genre, where the line between fiction and reality is traditionally stressed. By analysing Carina Rydberg?s (b.

The trends in trade have been changing in the last few years. To offer a good product with agood price is not enough today, it?s also required that businesses create a good relationshipwith their customers and then do their best in maintaining it. It is now even more brandscompeting in the market, which indicates how a good relationship between the parties can bean important competitive advantage and also a significant variable.The goal and purpose of the study is to investigate and analyze the factors that influence thatthe supplier, in the sporting goods industry, is seen as a good supplier on the basis of theretailer's point of view. Then we want, from different sized companies, analyze and study howthey work with the key properties in creating a good customer relationship and hencecustomer satisfaction.

AbstractThe purpose of this study is to Explore how prison officers in Sweden manage their feelings in remand prisons versus inmates and colleagues. Due to changes in the prison officers occupational role and work environment we found it profoundly interesting to study how prison officers perceive and reflect on their emotion management, that relates to the work they perform. The prison officers occupational role includes tasks that corresponds with security work and rehabilitative labor towards inmates, this tend to create a complexity as the occupational role consists of contradictive tasks. They need to uphold safety by physical means simultaneously as they need to become more intimate with inmates to accomplish the rehabilitative tasks. The study proceeds with a qualitative inquiry with six interviews from three different remand prisons around Sweden.

This thesis aims to Explore the use of costumed interpreters at museums. Firstly the thesis examines how extensivethe use of historical costumes is in Sweden, along with some international comparisons. Later on the differentways that the clothes are used is examined, and the costume as a resource for learning is discussed. In the lastpart of the thesis the ?function? of the costume is examined.

Galna Glassen is a company that has a unique way of selling ice cream in Sweden. The idea is for the costumer to be able to compose their own favorite ice cream, partly by choosing the flavor of ice cream but also by picking the ingredients. The ingredients that can be chosen from are around twenty and can be everything from cookies to candy to berries. When the costumer has chosen their ice cream and ingredients they are mixed together on a cooled granite board.The company was very successful when it was founded in the summer of 2011 and decided to expand to other cities in Sweden. They also wanted to Explore the profitability of a mobile sales unit that is intended for festivals and events.The thesis is meant to develop Galna Glassen?s mobile sales unit.

AimThe aim of this study was to investigate and describe qualified nurses? worries related to handling chemotherapeutic drugs, further is the aim to Explore if the nurses comply with the guidelines at a haematological ward. MethodThe cross-sectional study uses a descriptive design and a quantitative approach to analyze nurses? worries at a haematological ward. The data has been collected through questionnaires which were handed out to 42 nurses at the haematological ward. The questionnaires included 17 questions that were designed by the authors of this study, and 32 nurses returned the questionnaire. ResultsThe majority of the nurses declared that they handle chemotherapeutic drugs once or more a week. The results of the study show that the nurses´ comply with the available guidelines are relatively good.