This essay speaks about the medial coverage made by the Swedish newspaper Dagens Nyheter. The periods examined are the two weeks before the election day (5 September ? 19 September 2010). The purpose of our study is to find out if the newspaper was neutral and did not write in favour of any political party or political block in the newssection. After the elections in Sweden 2010 there have been discussions about the medias in the country being biased, and claims have been made that the news have been written in favour of a certain political party or a bloc.

Bakgrund: Redovisningsrådet, som utfärdar svenska redovisningsrekommendationer, publicerade i augusti 2000 rekommendation nr 17, Nedskrivningar. Syftet med rekommendationen är att visa på vilka värderingsmetoder som ska gälla för att säkerställa att tillgångar inte är redovisade till ett för högt värde. Rekommendationen trädde i kraft den 1 januari 2002. Avgivna årsredovisningar för 2002 är därmed första gången rekommendationen måste tillämpas. RR 17 är en översättning av en internationell standard, i detta fall IAS 36, vilken publicerades i juni 1998 av dåvarande IASC (International Accounting Standards Committee).

In this paper I study the Austrian author Ingeborg Bachmann?s novel Malina (1971) from the perspective of Gérard Genette?s narrative theory and his notions of tense, mood and voice. In dialogue with earlier research on Malina I reflect over the last scene in the novel, what really happens there and how it matters for the rest of the novel. I give an account of feminist theories with focus on the annihilation of the female voice, the memory as theatre and the folklore tale as flight. The result is a more distinct perception of Bachmann?s skill, closeness and awareness as a writer and her use of Malina as contribution to the feminist debate and as a tool to find a place in the patriarchal world of intellectual, postwar Vienna. .

This essay deals with the results and observations made during excavations in an iron age cemetery in Alsike hage, located in Alsike parish. The excavations took place in 2005 and 2006 and the investigated area comprised two adjacent, but secluded burial-constructions; a square stone setting with a secondary grave, and a stone-built terrace with at least one secondary grave. The artifacts suggests that the TPQ of the stone setting, and the construction date of the rest of the graves, is 900-950 A.D. The aim of this study was to comprehend the course of events in the investigated area, and toanalyse the archaeological finds - in comparison to the well documented an discussed material burial culture in the lake Mälar area ? in order to discuss indicators of gender and social status.Metal artefacts has been preserved as a part of the analysis..

The main focus for this essay is to describe the relationship between human and nature through a material investigation that takes its shape through sculpture. With the help of a fairytale-like story the reader can share the creation of the sculpture and how my thoughts flow through the process that will result in an exam project. Rooted in earlier projects I discuss the crash between civilization and the wilderness as well as talking about the likeness of the creative process and child play. I also discuss the body's place in the forest and the loneliness that we humans created that has cut us off from the rest of the creatures and plants in the forest. My aim is that in the final piece I will create a fiction place where these can be joined together again.

Inom redovisningsområdet finns två olika redovisningstraditioner, den kontinentala samt den anglosaxiska. Den kontinentala traditionen innebär mer reglerad redovisning än den anglosaxiska traditionen när det gäller formen på redovisningshandlingar, ordningsföljder i balans och resultaträkning. Sverige har länge följt den kontinentala traditionen men har mer och mer gått över till den anglosaxiska och det som finns kvar av det kontinentala är mest av formell karaktär. Medlemsstaterna i EU fick viss frihet i hur direktiven skulle implementeras samt uttolkas och det ledde till flera olika tolkningar av begreppet "true and fair view". I Sverige översattes begreppet "true and fair view" till rättvisande bild.

The aim of this essay was to acquire an enhanced knowledge about young immigrants? point of view of integration. During a former practical training semester I became interested in what the young immigrants thought about their own integration, what their conception was about this issue. I found that it had different meaning to different persons, to some it meant assimilation, to others it meant being able to interact with the opposite gender. To examine this I used interviews and interviewed an amount of young immigrants in different stages of their studies in Swedish.

The aim of this thesis is to interpret and discuss the weapon-graves of Viking Age Birka. The weapon-grave phenomenon is deemed differential in relation to the rest of the grave-material of the site, and thus the questions that motivate the thesis is: who was buried with weapons and why? Further questions arise regarding the social aspects of individuals who were buriedalong with weapons. The theoretical approach will be to evaluate any differences in 'social class', 'social age' and 'gender' between the weapon-grave contexts. By conducting qualitativeand quantified analysis of the grave-goods, this thesis adresses both overall and detailed patterns in correlation and constellations between weapons, other grave-goods and terms of burial..

Every organization goes through the same lifecycle. Through every step in the transformation to a better organization the communication structure changes. In this report there are examples of the communicational disadvantages that is connected to the communicational structure.By choosing to not have a formal communicational design, the manager takes a risk in spreading the information, the interaction, the control and the balance in creativity and constraint.This case organizations problem is that some parts of the organization has made more progress in the communicational structure than other parts. In this case the Collectivity structure has met the Formalized structure.Tha structural differences has came to affect the way of sharing information and it has become a situation where the information about the products is not stored in a safe way from a quality point of view. There is a gap between the two different ways of communicate.In this report I have created a model to identify problems in the communication structure.

Bakgrund: För att skapa mer transparens i redovisningen bildades IASB (tidigare IASC) och EU beslutade att alla EU-länder skulle tillämpa IASB:s internationella standarder. Detta medförde att de svenska börsnoterade bolagen från och med 2005 blev tvungna att tillämpa IFRS 2, som innebar att aktierelaterade ersättningar skulle börja kostnadsföras, vilket tidigare inte krävts.Syfte: Syftet med denna undersökning är att kartlägga huruvida företagens användning av aktierelaterade ersättningar till styrelse, VD och övriga anställda, har förändrats från 2001 till 2013, vilket utgör en tid innan, till en tid efter införandet av IFRS 2005.Metod: En longitudinell studie har genomförts av de 60 bolag som var noterade i Large Cap per den 31 december 2013. Studien är en totalundersökning av dessa bolag under åren 2001 till 2013 och datainsamlingen genomfördes genom dessa bolags årsredovisningar under dessa år. Det som granskats är huruvida bolagen använt sig av aktierelaterade ersättningar under perioden. Om en förändring har skett och i så fall hur den sett ut, vilka sorters aktierelaterade ersättningar de använt sig av, samt i vilken omfattning.

IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera de problem som kan uppstå vid implementering av IFRS i ett onoterat aktiebolag, revisorns roll vid implementering samt redovisning av pensioner reglerade av IAS19.Vår studie är en kvalitativ fallstudie av deskriptiv karaktär som tar sin utgångspunkt i företaget Cramo AB. I uppsatsen kommer vi att följa implementeringsprocessen av IFRS i koncernredovisningen hos det onoterade bolaget. Uppsatsen baseras på intervjuer med CFO och redovisningsansvarig i Cramo AB samt auktoriserad revisor från Deloitte.En övergripande presentation av IFRS, pensioner och pensionförvaltare presenteras i uppsatsen som underlag till analysen.

In recent years, agile software development methods have become increasingly popular throughout the world. Today there are a number of different agile methods and they all rest on the Agile Manifesto that was formulated in 2001 as a reaction to the traditional software processes.The aim of this thesis is to make a survey of some of the agile methods used today and to see how they are being used in practice. It consists of two parts: a literature study and an interview study with people working in the software business. First, a definition of agile methods is proposed and a number of different agile methods are described. Second, the interviews are being analysed with special focus on communication, collaboration, expectations and results.

This paper deals with the late Viking age/early medieval grave field in Björned, Torsåker parish, Ångermanland County in northern Sweden. The grave field in Björned is rare because it has all the signs of being Christianized before the surroundings. This awakes questions such as if the people of Björned came from another place and brought the religion with them or if someone else did that for them. To find these answers I have analysed the stable isotope ratios [delta]13C, [delta]15N and [delta]34S in human bone collagen. Through these stable isotopes we can not only see what the people consumed but also where their food had its origin.

The purpose of this master thesis is to attract attention to the undefined spaces of our urban landscape and emphasize the need of these spaces in the city. The different values of these spaces are here clearly presented so that they can be considered when real estate developers show a particular interest in any one of these undefined spaces. The term undefinied spaces can mean a lot of things. The spaces that I now choose to define as undefined spaces are neither planned nor designed. It could for instance be a piece of leftover land in between two residential areas, or as times change, a formerly planned area might be forgotten and left to its own.

The purpose of this study is to investigate ethnic discrimination in the recruitment process. National and international law protect individuals from ethnic discrimination by potential employers during the recruitment process.Despite the laws in place to protect human rights, minorities in society do not have the same opportunities in the labor market as the rest of the population. Minorities continue to have difficulties compared to Swedish nationals in the recruiting process. Highly educated immigrants seeking employment in Sweden continue to report being treated unfairly based on their ethnic background.Ethnic discrimination in the recruiting process is based on prejudice and stereotypes that affect decisions whether it is visible or hidden, intentional or unintentional.Under the law, it is not legal to base a decision on prejudices or stereotypes. Therefore, it is important for the employer to highlight the job requirements to ensure the recruitment process is ethical.