The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.

Camelids, especially alpacas, have increased in popularity during the last decade, with the result that they are more frequently encountered by field practicing veterinarians and pathologists. Knowledge regarding their health care and their diseases under Swedish conditions is, however, limited. This became clear in a postal survey among Swedish alpaca owners conducted in 2008. To improve knowledge about camelids in Sweden, this study has examined 107 necropsies, including 93 alpacas and 14 camels, conducted at the National Veterinary Institute (SVA) in Uppsala and at Eurofins in Kristianstad and Skara during the period 2001-2013. The study has shown that camelids in Sweden suffer from diseases similar to those previously reported in other countries in Europe and North America.

The aim of this Masters thesis is to examine the librarian discourses that can be identified in the job advertisements of today, to examine how the discourses differ and also how these discourses might influence the librarian profession and its status. The method of investigation is a qualitative analysis of printed sources, using Ernesto Laclaus and Chantal Mouffes discourse theory as well as the theory of professions as a theoretical base. The thesis shows that two discourses can be identified in job advertisements for 2004, one public librarian discourse and one scientific librarian discourse. The major difference between the two discourses are work tasks where the public librarian discourse very often contains areas of responsibility and development work, whereas the scientific librarian discourse often contains administrative work tasks. Other differences include a great demand for driving licences and an interest in children and youth in the public librarian discourse, something which is not asked for at all in the scientific librarian discourse where there is a great demand for knowledge of languages instead.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

As energy prices skyrocket and the environmental issues become more frequently debated, interest in energy-efficient buildings has increased sharply in the past decade. Because of this, the interest to achieve high air tightness in building envelopes have once again awakened, due to a good air tightness contributes to lower energy consumption in several ways and to a healthier indoor environment.As the regulations for energy consumption and controls of achieved air tightness has tightened considerably in recent years, the work regarding sheets for air tightness changed significantly for construction contractors. This thesis includes a study that aims to detect what kind of manuals, recommendations or instructions contractors working according, and how a number of randomly selected construction companies in Halland, Sweden, are dealing with the matter of high air tightness of the building envelopes. The study also includes a knowledge inventory of supervisors, site managers and skilled workers, and what their opinions and attitudes are like towards work regarding the sheets of air tightness. The results have been compared with a similar survey dated to 2004, conducted by the SP Technical Research Institute of Sweden in collaboration with Chalmers University of Technology.

This paper examines the professional role of the music journalist and how it has been affected by the expansion of the Internet. The study aims to examine  the profession's outlook and how professional music journalists are working to reach the public with interesting information, despite the fact that the audience of today often can be first to deliver the news. Through qualitative research interviews with three current music journalists the professional role and its development is examined. Based on theories and previous research on journalism, how the media communicates and its importance to society, what it is to be a music journalist and the spread of digitization and the impact of file sharing the results are analyzed. The conclusions of the study are that it isn?t a profession that is disappearing but rather a profession that is working towards a new future.

The purpose of this paper is to study what the press in Sweden wrote about counterfeiting from 1944 to 1950. By studying how the newspapers wrote about the crime of counterfeiting, the paper aims to give a glimpse of how counterfeiters worked and got their notes in circulation. The analysis is based on a theoretical perspective of a "we" and "they" in which Sweden is compared to the opposite abroad. The paper examines how the security of Swedish banknotes is discussed in Swedish news articles and how they describe counterfeiters and passers. The paper examines forty one newspaper clippings from the period 1944-1950 from twenty five different newspapers from different parts of the country.

This thesis is written at WSP management and investigates the practice of pre-project planning and feasibility studies at Swedish construction companies, through the study of the ongoing feasibility study of the mall Sturegallerian in Stockholm, and through interviews with experienced project managers in the construction industry. There is currently a big span in the way Swedish construction companies plan the pre-project phase and the aim of this thesis is to present a more generic and standardized way that helps minimize project risks and maximize efficiency and profit. The result is a generic model which can be used in pre-project planning. The model describes the phases in the preproject planning process and the activities that span these phases. Is also describes the categories of professions that need to participate in the preproject planning group and which activities that each profession executes. The other result is a list of factors that need to be considered for a well performed pre-project phase, as found during the interviews. Among others the thesis stresses the importance of involving the client as a key participant in the process.

In recent years it has become more and more common with discussions concerning professionalization in professions such as archivists. Professionalization means that a profession strengthens, develops, innovates and monopolize their business. In order to strengthen the profession you can also use a variety of strategies and these strategies emphasises the process where a profession is being professionalized or is about to be professionalized. This development of an occupation could start within ABM-cooperation?s.

ALMI Business Partner operating in the years 2008-2010 a project called Vivan which is about innovations made by staff in the health care profession. The project Vivian is to bring new products to the market by establishing new companies. We have looked at why health care professionals to a lesser extent than other professionals choose to start businesses. Another question raised is why it is mostly men who have chosen to start their own business in the female-dominated health profession. Traditionally, men have as an advantage over women in the corporate market in Sweden.

Bakgrund: Med eskalerande miljöhot är det självklart att alla ska bidra till ett värnande om miljön och en hållbar utveckling.Företag kan, frivilligt, utföra hållbarhetsredovisningar för attlegitimera sig inför sina intressenter. Ett bestyrkande frånoberoende part gör hållbarhetsredovisningen, som liggerutanför traditionell redovisning, mer trovärdig.Syfte: Syftet med fallstudien är att, utifrån en grundmodell och enutvidgad modell inom hållbar utveckling granska tre företags hållbarhetsredovisningar, för att i analys och slutsats urskilja om hållbar utveckling kan uppnås genom hållbarhetsredovisningar.Metod: FallstudieResultat: Med lagar som grund i all redovisning, tillsammans mednormgivande riktlinjer som exempelvis GRI, toppat med företagens vilja att konkurrera och marknadsföra sig via redovisning av miljö- och socialt ansvar, kan resultatet bli att en uppstramning av lagen i nuläget är onödig..

This bachelor thesis explores how librarians are portrayed in fiction literature. The aim is to see how the librarian and their work tasks are described. Our material consists of 12 fiction novels from the years 2000 to 2012 (with an exception of a book from 1998). We have used discourse analysis in order to examine the picture of the librarian.We have used three major questions: How is the librarian portrayed in our selected fiction literature from year 2000 until today (the beginning of 2013)? How are the librarians profession portrayed in our selected fiction literature? Does our selection of the fiction literature give a positive or negative image of the librarianand how can that affect the view of the profession?Our analysis resulted in the discourses the librarian and literature and the librarian and the library.

Syftet med vår uppsats är att undersöka hur ledningen presenterar styrtekniken Regeringenoch vad som händer med Regeringen när den används av IT-konsulterna.Teori:För att undersöka hur IT-konsulter hanterar och uttalar sig om en styrteknik, Regeringen, harvi valt översättningsmodellen för att studera detta. Som en del i det har vi även använtforskning kring redigering, inskription, lösa kopplingar samt handlingsnät för att undersökahur Regeringen har gjorts stabil hos IT-konsulterna i organisationen. Vi har valt att se ITkonsulternasom en profession för att kunna använda isomorfism för att studera om det finnsen spänning mellan IT-konsulterna, som profession, och styrtekniken Regeringen.Metod:I vår studie har vi intervjuat fem stycken personer där vi fått ta del av deras uttalan och syn påRegeringen. Vidare har vi analyserat fem stycken textdokument som beskriver hur ledningenväljer att presentera Regeringen för IT-konsulterna. Vi har utifrån vårt empiriska materialurskiljt tre huvudrubriker som grundar sig i våra tre frågeställningar.

The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.