This thesis is based on qualitative text analyses of four works of fiction, used as teaching materials in the school subject of Swedish, from a queer theoretic perspective. The purpose of the study is to examine how sexual identities and expressions are being presented, as well as what positions are offered a reader, in relation to the heterosexual norm. Basis for this thesis are the schools fundamental values, which highlights the importance that intolerance be confronted through both knowledge and active measures, and the syllabus, which states that fiction should be viewed as a tool for identity development as well as an understanding of the outside world.The analyses reveals a distinct connection between the generally accepted heterosexual norm and a professed (or taken for granted) heterosexuality which is being carried out by the characters or the books as a whole. Out of the four titles only one disputes this norm, by offering a wide range of sexual identities and expressions. These expressions, however, are being invalidated ? through insufficient ability to relate to the norm ? or made invisible ? through an imagined heterosexuality which, by superiority over other expressions, excludes them..

The focus of Broken Conventions is experimental cinema, that big body of film existing outside the limiting boundaries of the mainstream cinema industries. The goal is to provide a broad view of this abstract and hard-to-define area of film studies, by searching for an answer to the question; what is experimental cinema and can it be viewed as a genre of its own? In doing so, I will explore the theoretical discourse surrounding the topic, as well as provide case studies of several experimental films. I will also suggest a genre theory, as a way of determining whether or not experimental cinema can be seen as a genre, but more importantly to use it as a way of further examining the individual films and to deepen the understanding of this type of film. The topic at hand is however extremely subjective and there is no generally accepted definition, or term for that matter, concerning what experimental cinema really is.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks.

Since 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) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Den nya revisionsstandarden i Sverige (RS) är en översättning av International Standards on Auditing (ISA). Den innebär en rad nyheter vid genomförandet av revision. Bland annat har revisorns roll förändrats genom att revisorerna ska granska och uttala sig om fler förhållanden än tidigare. Företagen är mer komplexa idag och det ställer krav på revisionen. Idag räcker det inte med en revision som enbart baseras på principer.

Since 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) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used.

Vacuum box leak testing is, because of geometrical problems, not always possible andtherefore an alternate test method with dye penetrant is used. DEKRA Industrial has identifieda need for quality assurance of the method and development of a written procedure withguidelines that lead to more uniform ways of testing.A literature study was done to get a general overview of nondestructive testing (NDT) and tosee how the method is used in different applications. European and American standards werestudied. Analytical and numerical solutions, involving flow simulation, were deemed to berather difficult and beyond the scoop of this project. Thus the problems had to be solved byusing experimental methods.

The writer has attempted to discuss the distinction between the necessary and the contingent. It begins with a criticism against the possibility for a so-called ?a possible worlds realism? to give a ?philosophical explanation? of this distinction. The writer argues that this is impossible, since it requires that a notion of this distinction be already accepted (more precisely that the necessity of such a theory is already accepted).After this specific criticism, the writer intends to show that this is a more general problem that follows any explanation of the contingent/necessary distinction.The writer then discusses the counter-argument that the requirements placed on these explanations are set to high, therefore the writer shows in theory the problem can be solved and sketches a more specific way how to explain and show the basis for this distinction..

This paper is a study and comparison between the two Wireless LAN (WLAN) standards HiperLAN/2 and IEEE 802.11a. WLANs are used instead or together with ordinary LANs to increase mobility in for example an office. HiperLAN/2 is an European standard developed by ETSI and the IEEEs standard is American. A WLAN-card consists roughly of a Medium Access Control (MAC), Physichal layer (PHY) and an antenna. The antenna is the same for the different standards.

In this essay, I make a queer feminist analysis of Mats Strandberg?s and Sara Bergmark Elfgren?s teenage novel ?Cirkeln?, which is about six teenage girls who learn that they are witches with a mission to save the world from demons. Using Judith Butler's theories, I examine the norms of sex/gender, ethnicity, class and sexuality found in the text and how these standards are created. I also analyze whether, and if so how, these standards may change when the magical elements enter the text.I also discuss the fact that older Gothic novels with magical elements often have been regarded as queer through history. .

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

The purpose of our essay was to understand better how two companies manage ethnical diversity in their organization and standards of a multicultural organization. For study objects we selected two companies nominated as ?good examples? of companies working with ethnical diversity in their organization. The study objects are Föreningsparbanken and Pågen AB in Sweden. The result verifies that both companies have by some term a heterogenic staff of workmen in some parts of the organization although the heterogeneity occurs only on a lower level at the organizational hierarchy.

Culture is seen as an abstract phenomenon, not easily defined. It is cathegorized as something that affects every person, though it is seldom described how. This study adress how culture, in the form of basic assumptions and accepted behaviors and ways to think affected how young coaches formed their leadership under the influence of their organization. The possible implications for the importance of knowing about ones culture in an organization affect both the recruitment process in organizations and what the organization stands for and what is conveyed through values and ways to act in the organization. The purpose of this study was, through the use of semi-structured interviews with young coaches and organizational leaders and a review of policys, to get the perspective and experiences of young coaches regarding cultural influence on their leadership.