Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

Problem. Sponsorship has increased continuously during the 21st century, however, at the same time the public interest of traditional promotion has been diminishing. The meaning of sponsorship is a very diffuse and therefore the concept needs to be investigated. Due to the multitude of sponsorship and its impreciseness about its financial value, it is difficult to evaluate sponsorship for companies, especially when there is a difficulty in choosing a decent method for evaluation.Purpose. The purpose of this thesis is to investigate the concept of sponsorship, motives for sponsorship and evaluation of sponsorship according to the theory and give empirical examples of how these areas are being managed by companies.Method.

In the following essay I offer an analysis of the concept of genealogy in the works of Friedrich Nietzsche and Michel Foucault. The genealogical is illuminated as a critical approach, a period and a method. Taking as a point of departure Foucault?s description of genealogy as a historico-philosophical method, with which we can approach the question of how we constitute ourselves as human beings, by analyzing our ideas about knowledge, morals and the self as an acting subject, I go back to Nietzsche, from where Foucault derives his genealogical project. By analyzing how Nietzsche examines the three domains of genealogy, found in Foucault?s description ? knowledge, morals and the subject ? I thereby present a way to read, understand and use the works of Nietzsche, a reading of Nietzsche which at the same time brings out some of the core topics, offering a more profound understanding of Foucault?s genealogical project.

Wood has always been an important material for people, and it is used for many applications. As for example, fuel for cooking and heating houses, construction materials and for constructing means of transport. Since wood also is a material that with time biologically degrades due to activity by micro organisms and wood fungi it is important to find ways to protect and further lengthen the life span of the material when in service. One method is to decrease the amount of water in the material by impregnation with an hydrophobic oil. The Linotech method which uses only pure linseed oil is one such possible method. The aim of this study was to investigate the possibility to at the same time impregnate and stain/colour wood samples of pine and spruce by using the Linotech method.

It is becoming increasingly important for companies to meet customer demands due to intense competition in today's global market, that forcing companies to improve their offerings and become better at managing their supply chain (Shen et al., 2006).  Long lead times can be reduced by using different methods and strategies shows various researches. Lead times occur in the planning, production, inventories and handling of products (Treville et al., 2003).The aim of the study is to develop a method to analyze the factors that affect the length of internal delivery lead time in manufacturing companies. The method also included suggestions for reducing delivery lead-time to internal customers.The main factors that influenced the length of the on delivery lead times has summarized to make a selection among the factors that can have the most significant impact. The selected elements will be used as a method to analyze how these areas affect a company?s length on internal delivery lead times.The study shows that the causes of the long delivery lead times was the location of the customer order point, uncertain forecasts, long material and production planning time, and long waits in the production and storage.The delivery lead time, according to this report?s suggested improvements reduced by centralizing CODP and makes more reliable forecasts.

In today's social work there is an ambition to work evidence-based in order to improve quality and competency in business. This study is made in a disability administration which has introduced a common approach towards users for all employees. The approach is called low arousal approach. The purpose of the study is to investigate how a method takes hold and implements within an organization. The empirical data is analyzed by theories of professionalization, idea dissemination and translation.

The aim of this thesis is to research if and in that case how, marketing of Swedish public libraries is used as a possible work method in a time when they are marked by changes in the form of cut backs and technical innovations. With a strive to get an overview by the possible debate I have chosen to do a closer exam of 20 texts published in five of the biggest Swedish library publications during a period of 20 years. My research is based mainly upon Philip Kotler?s marketing theories regarding non-profit organization as well as Eileen Elliot de Saéz interpretations of these to a library context. The first part of the essay therefore consists of an introduction of these, as well as a rendering of their method of work, which shows the width of the conception of marketing.

Purpose: The purpose of this thesis is to examine how students who also serve as writers of bachelor theses mainly utilizing the discourse analysis methodology comprehend the method of discourse analysis, and in what way the students bestow it in their research.Methodology and Material: This is a case study of the theses, which are also the text material, as it can be used examining numerous cases. Another beneficial factor is the relationship to the theoretical framework. One does not need to divorce the two institutions; instead they cooperate with each other.Results: A thoroughgoing apprehension of the Discourse Analysis is it being strongly attached to semiotics and how texts can be analyzed by the method in question to reveal institutions in our society alongside with mapping out the agency of words. In other words, language and soceiety mirror each other in a way or another...Key words: Discourse Analysis, thesis, Foucault, Fairclough, Laclau & Mouffe, language, reality, readings.

This paper describes a method for wireless energy transfer via near-field electromagnetic inductionthat is inexpensive, simple and can be applied to almost any type of system, regardless of size andenergy demands.The method uses a primary unit consisting of an oscillator, amplifier and inductive coil thattransfers energy to a secondary unit consisting of a coil, rectifier and voltage regulator. Two typesof oscillators and several amplifier designs were realized and evaluated together with a multitudeof flat coils of both monofilar and bifilar type.The results show that it is important to use an oscillator whose frequency is dependent on theinductance of the connected transmission coil, such as the Colpitts oscillator. This is preferable toan oscillator with a preset frequency, such as a Schmitt-trigger oscillator..

The purpose of this paper has been to follow how a decision made has developed within anorganization. We have intended to find underlying causes for the development in order to contribute to the understanding of the lifecycle of decisions.The decision we have chosen is Gröna Skolgårdar (Green School Yards) within the city of Västerås. This project has aimed to make the school yards in Västerås more green, more beautiful and more useful for teaching.We have used Grounded Theory Method as our foundation, complemented with decisionmaking theory.The work with this paper has led to the conclusion that Gröna Skolgårdar changed over time, and did not turn out as first intended. This has had several couses such as how resources wasdistributed, political changes, and different views of the project.We have learned that over time a decision can take unexpected paths, and we have contributed with an example of how this can happen..

Edsbyverken Office Furniture has over the past 100 years been producing delicate carpentry products, chairs and skiis, but more recently the focus has shifted to furniture for the modern office environment. With a wide selection of products and its characteristic neutral design, Edsbyverken has an extensive group of clients both in Sweden and internationally. The aim of my C level thesis project was to examine the materials Edsbyverken is currently using in order to develop new designs or product functions. Simultanesously, I also wanted to verify whether the method I developed for this project - to initially undertake a comprehensive study of the chosen materials and thereafter specialise on a certain product and target audience ? was effective and successful.

In this thesis, a computer program that in a simple way can calculate the performance of control loops at the refinery Preemraff Lysekil has been created. The computer program has been adapted to the environment at Preemraff Lysekil. Theories for evaluation has been studied in aspect of reliability and of automatic implementation. The evaluation has been carried out from data collected directly from control loops at the refinery and from simulated control loops with implemented errors. Among the studied methods are Harris index and Stattin´s oscillation index.

Title: What is violineurhythmics? Students' and parents' thoughts and reflections about violineurhythmics. The purpose of the investigation is to present students' and parents' thoughts and reflections about violineurhythmics. Data consists of qualitative interviews with students and parents who experienced the method during the last years. Violineurhythmics can be seen like a genre of the method of the rhythmic.

Millions of preselected progeny have been born since the development of The Beltsville Sperm Sexing Technology 1986. The method is based on flow cytometry and sorting is done on the basis of DNA difference of the X- and Y-chromosomes. Preselection of progeny provides an opportunity to obtain genetic gain and increased production as well as increased animal welfare and decreased environmental impact. However, the method is associated with low fertility, high costs and uncertainty whether the sorting process contributes to DNA damage and thereby results in genetically impaired progeny. Today, sex sorted sperm is only commercially available in the bovine industry, due to the fact that bull sperm is more suitable for selection than sperm from other species.

This essay is a study regarding the existence of Bronze Ages and Iron Ages battlefields in Scandinavia and the possibility to trace and find them by using the Battlefield Archaeological Method.Based on a theoretical background and results from historical battlefield research and excavation experiences, the discussion deals with some of the problems and possibilities of applying the Battlefield Archaeological Method on older places. The existence of these battlegrounds is also an unknown factor, and a major part of this study is trying to find evidence of their existence. For that purpose I am using as an example a deeper analysis of an Iron Age battlefield archaeological excavation in Germany in order to compare and draw parallels with the Scandinavian society of that time. I am also using the evolution of weaponry, in particular the sword, to show parallels between the Mediterranean and the Scandinavian societies in the matter of warfare and tactics..