Inledning: Vilken position en revisor innehar kan bero på ett flertal faktorer. Bland annat styrs revisorns position av revisionsbyråns krav och demografi. Revisorns identitet är också något som kan påverkas av en rad olika faktorer, vilka skapar incitament för att revisorn identifierar sig med revisionsbyrån, klientföretaget eller professionen. Då det även har visat sig att relationer inom revisionsbyrån, klientföretaget eller professionen kan påverka revisorns position, är det då möjligt att det finns en samvariation mellan revisorns identitet och position? Problemformulering: Vilka faktorer påverkar revisorns position och identitet? Hur samvarierar revisorns identitet och uppnådda position? Syfte Syftet med denna uppsats är att förklara vilka faktorer som påverkar revisorns position och dess identitet samt hur revisorns identitet och position samvarierar.

The purpose of this thesis is to examine which factors influence librarians selection of electronic information sources, and to investigate whether librarians use of search strategies and search tactics changes depending on which information source they use. The electronic information sources are: online databases, Online Public Access Catalogues OPAC, World Wide Web, and CD-ROM databases. The theoretical framework is based on step 3 Select a source and step 4 Formulate a Query in Marchioninis information seeking model. The search strategies are divided into two categories: analytical and browsing strategies. In order to supplement the theoretical framework with empirical facts, 8 librarians were interviewed.

This Master thesis is about elderly visually impaired and their use of libraries. It poses the question how visually impaired elderly looks upon their local library. Their thoughts and opinions are mainly from two sides. One is what they think about the service that they get. The other is what they think about the information concerning this service.

This Master thesis aims to illuminate nine librarians relation to professional information. This is accomplished by focusing on five questions: How do they communicate and acquire professional information, and how do they evaluate its relevance? What are their experiences of continuing professional education? What are their opinions on the academicalisation of the education? Is it possible to perceive something of the librarians professional project in the informants statements? What is their relation to the academic subject of library and information science and the research on the area? The analysis is based upon the interviews with nine librarians and carried out with profession theory in order to study the role of theoretic knowledge in our participants professionalisation processes. We also use different context oriented theories to study the contextual dimension of information need and seeking. The conclusions of this Master thesis reveal that the communication between the theory of library and information science and the practice need to be improved if we want to see more of an evidence-based librarianship.

This study is an attempt to examine the information needs and use in everyday tasks inthe work environment of community health nurses. The purpose of this paper is double toexamine the information need and use of the community health nurses and to test and validatea method and a theory for the studying of information need and use in workers everydaytasks adapted from Byström and Järvelin (1995). Most of the data were collected throughdiaries kept by the informants in close relationship to the problem situations and were analysedqualitatively. Furthermore a literature survey was made in nursing infomatics and informationscience and it showed that there is no absolute common ground between the disciplinesin the way they use the information concept.The theory and method were validated in a broad outline and were very useful in the study ofcommunity health nurses' information needs and use. The study also shows that the contextof community health nurses plays an important role in the nurses information behaviour..

The purpose of this thesis is to investigate how students writing their master thesis seek information, how they reason about their information seeking behaviour and how their studies in LIS could have affected their information seeking behaviour. The result was analysed with Roger Säljö?s theory about the sociocultural perspective about how individuals learn in relation to their context and the social practice that they act in. The following conclusions were drawn from analysing the result. The students didn?t really reflect over their information seeking behaviour.

I denna framställning redogörs för den nya amerikanska skattelagstiftningen Foreign Account Tax Compliance Act (FATCA). Lagen syftar till att motverka skatteflykt och underlätta för den amerikanska skattemyndigheten IRS att beskatta utländska finansiella tillgångar. FATCA förmår utländska finansiella institut världen över att regelbundet rapportera information till IRS om deras amerikanska kontohavare och ägare. Den globala implementeringen av FATCA har kritiserats av finansinstitut och regeringar runt om i världen eftersom FATCA är en lag med extraterritoriell verkan. Uppsatsens syfte är därför att utreda hur FATCA påverkar svenska finansiella institut.

With the technological development of the last decades, an increasing number of genealogists are carrying out their research online. The purpose of this master?s thesis is to examine how and why genealogists' information behavior has been influenced by the use of online services for genealogy. Using a conceptual model of genealogists' information behavior as theoretical basis for the study, I examine how the use of online services affect genealogists? search process, what information they are looking for and what information resources they use.

Today, an Intranet is an important way for a company to share information. An Intranet has become a company?s way to communicate within the organisation. This communication is important, especially when the company is going through changes. In order for a project to succeed, the employees must support it.

Varje år behandlas ungefär 8000 personer i slutenvård för malign tumör i bröstkörteln. Bröstcancer är idag en av de vanligaste dödsorsakerna hos medelålders kvinnor i Sverige. När kvinnor drabbas av bröstcancer är det viktigt att de får den information de behöver. Syftet med denna litteraturstudie var att beskriva upplevelsen av information i samband med undersökning och behandling hos kvinnor som drabbats av bröstcancer. Elva vetenskapliga artiklar analyserades med manifest kvalitativ innehållsanalys.

With this essay we have had the intention of observing Linköping University as an example of a public authority undergoing change. In the information society of today, the increasing competition and internationalization affects, not only companies and organizations, but also the public sector. After having been concerned with neutral information spread only, according to"the third mandate", employees at the Department of Information at Linköping University has also started dealing with marketing, so as to increase the recruitment of students. As a result of this, the work team has been divided into an editorial staff and a department with emphasis on market issues. To strengthen the trademark of Linköping University one has chosen to mediate certain values representative for the university - an interdisciplinary and innovative approach and an entrepreneurial spirit.

Computer based information systems play an important role in modern military combat vehicles. The crew needs to be able to quickly get information about both the vehicle and its outer surroundings in order to quickly make the correct decisions. In this report, we describe the development of a prototype new information system for the BvS10 vehicle, manufactured by BAE System Hägglunds AB in Örnsköldsvik.An important aspect of the system is the time it takes from the point that the information is generated by the vehicle sensors until it is presented to the user. The system must be able to ensure that it never displays information that is out of date. Thus, it is important to create a layer and component based architecture for the solution, making it possible to control, in detail, the information?s age as it moves through the system.

Bakgrund och problem: Finansiella rapporter är en viktig informationskälla vidkreditanalyser. I samband med världsomspännande finansiella kriser har frågor kring säkerhetoch kreditrisk uppmärksammats. Relationen mellan bank och företagskund färgas avasymmetrisk information och ur ett principal-agent perspektiv kan det förekomma incitamenttill att vinkla redovisningen för att uppnå egen vinning. Det faktum att IFRS 3 som regelverklämnar utrymmen för bedömningar i redovisningen har skapat en offentlig debatt rörandeanvändbarheten för intressenter. Att information anses som relevant vid kreditanalyser är avstor vikt för korrekt beslutsfattande.Syfte: Syftet med studien är att undersöka hur de bedömningsutrymmen som lämnas iredovisning enligt IFRS påverkar riskuppfattningen vid en kreditanalys.

Bakgrund: Krav på ökad information och transparens i årsredovisningar har varit ett debatterat ämne de senaste åren. International Financial Reporting Standard (IFRS) har uppmärksammats med anledning av de ökad krav på upplysningar som standarden ställer däribland genom reglerna i IFRS 7 Finansiella Instrument: Upplysningar. Användandet av IFRS 7 blev lag år 2007 och gäller vid upprättande av en koncernredovisning. Kraven i IFRS 7 syftar till att visa företags hantering av finansiella instrument och därmed öka redovisningens transparens. Med anledning av de ökade krav som ställs på företag vill denna studie se hur noterade bolag har anpassat och förändrat sin redovisning enligt standarden.   Syfte: Studiens syfte är att analysera bolag noterade på OMX Nordic Exchange Stockholm Large Cap och deras redovisning enligt IFRS 7 för att se om någon förändring skett i mängden upplysningar som lämnats i årsredovisningar för år 2010 jämfört med år 2007.Metod: Den kvantitativa metoden har använts för att genomföra undersökningen.

This research is based on the observation that people in the service industry is being replaced by technology.  This insight formed a foundation for the presentation of the problem this essay is based upon. We began to speculate over how tourist information bureaus handle the changes, regarding information technology, in their surroundings when their main task is to inform and communicate with their market. Information technology has created new possibilities for organizations to reach their consumers and it has influenced all kinds of industries. We decided to examine organizations in the tourism sector because it is one of the biggest and fastest growing industries in the world. The entering of information technology in the tourism industry has changed its structure and we want to examine how tourist information bureaus succeed to deal with this phenomenon.The aim with this essay is to examine how and to what extent tourist information bureaus integrate with changes in their surroundings caused by information technology and which values that slip away/ is added by the adaption.