Uppsatsen gör en genomgripande kvalitativ analys av redovisningens roll i institutionsteatern, i två fallstudier, med fokus på synliggörande av värdeskapande. Syftet är att öka förståelse för redovisningens funktion vid styrning av verksamheter med icke-finansiella mål. Ytterligare en ambition med uppsatsen är att föreslå ett förhållningssätt till icke-mätbara värden i redovisning och styrning.Inledningsvis presenteras de två analysobjekten som valts för fallstudier; Stockholms stadsteater och Västerbottensteatern. Genom samtalsintervjuer och observationer gör författaren närläsningar av analysobjekten som sedan relateras till utvald litteratur, praktiker och modeller av relevans för studien. Här förs resonemang kring de båda analysobjekten utifrån rådande teori inom redovisning, styrning och arts management.Studien antyder att redovisningens roll i teatern är mångfacetterad; den fyller en inre och en yttre funktion, i en konkret respektive abstrakt dimension.

The purpose of this master thesis is to use marketing theory on the library?s activities. The marketing theory used is the 4Ps; product, price, promotion and place, as it's presented by Philip Kotler. Because the library can be seen as a service oriented organization Christian Gronroos theory of marketing in the service industry also has been used. A case study of the public library in Broby was made to illustrate how the public libraries? activities can appear in the light of marketing theory.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

Syfte: Undersöka om det är möjligt att generera en överavkastning på aktier gentemot marknadsindex på OMXS Industrials enligt Net Current Asset Value strategin.Metod: Studien baseras på en kvantitativ metod för att undersöka historiska aktievärden. Datan som används i undersökningen hämtas från Thomson Reuters Datastream och de statistiska värdena bearbetas i Microsoft Office ExcelTeoretiska utgångspunkter: Studien har sin förklaring med utgångspunkt från teorierna om den effektiva marknadshypotesen och CAPM modellen, samt ett avsnitt som utreder principerna om hur värderingsstrategier bör följas.Resultat: Beroende på längden av innehavsperioden visar studien att det i de samtliga fall är fullt möjligt att överträffa marknadsindex, och att den riskjusterade avkastningen i de flesta fall är högre än marknadsindex..

Kisa Courthouse in the south of ?sterg?tland is a house built in the early 19th century with a typical neoclassical style. With clearly regular symmetrical wooden facade scheme with a central main entrance. The main entrance is a wooden double door with richly decorated portico. the crown moulding above the door consists of a band of dentils with a cornice moulding at the top.

This essay presents an investigation of the ruins of an assembly of crofts in a rural area in the south of Sweden, outside the town Falk?ping. Using literary sources and intangible sources, and then combine them with the information found by investigation of the physical remains of the crofts, the essay attempts to capture the life and the living conditions of the crofters. The investigation is focusing on the period between the nighteenth century and the first decades of the twentieth century, and looks into the the living conditions according to, for example, the buildings, the orientation in the landscape, demografical changes, the transformation of the area over years and how the crofters were affected by powerty. The investigation shows that the crofters in many ways were in vulnerable and exposed positions, powerty summarized as a lack of freedom ? concerning economical, political and social dimensions.

The aim with this study was to see how a few teachers with experience of young students with ADHD looks upon the need of special support through ICT and from which perspective of special needs education the support is formed.I related the informants? answers about their views on special needs support based on a relational and categorical perspective and came to the conclusion that all of the informants uses a bit of both depending on each individual students needs. Therefor I could see that the dilemma perspective is current in schools today. The most important need for the students with ADHD in general is, according to the informants, structure and routine.The result from this study also shows that general knowledge about ICT is lacking and needs to increase. This could in most cases be explained by the schools economic resources as that partly prevent purchase of new and more equipment but also forces the school to keep larger groups of students in each class.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

The aim of this thesis is to examine collaborative tagging as a potential asset to libraries by a review of 10 social bookmarking sites and their features, and a discussion of these features? possible use when the environment changes from the web to a library. Previous research on collaborative tagging is presented, as well as overviews of social bookmarking, folksonomies and the concept of Web 2.0 and Library 2.0. The study itself is presented as a walkthrough of common features and how they work, followed by a schematic overview of which sites have which features. Finally each site is presented in a more detailed manner.

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

Background: As a result of the financial markets ever ongoing product innovation a new derivative was introduced in the USA in 1997. A derivative that derived it's value, not from the price of an underlying asset, but instead from a climate factor. It's been known for a long time that revenue in certain industries are affected by weather conditions. The suppliers of weather derivatives claim that these weather sensitive businesses can user weather derivatives in order to lessen weather risk. Purpose: To do a critical evaluation of how weather derivatives can be used by companies as a risk management tool.

Inledning: Internt upparbetade immateriella tillgångar har fått en alltmer betydande roll för värdeskapandet i dagens företag. Trots detta tillåter inte IAS 38 Immateriella tillgångar att dessa erkänns i balansräkningen. Författarna till Initial Accounting for Internally Generated Intangible assets (IAIGIA) anser att detta medför att ett företags verkliga värde inte avspeglas i dess redovisning, och föreslår därför att en reformering av nuvarande standard bör genomföras.Syftet med denna uppsats är att jämföra förslagen i IAIGIA med IAS 38 för att konkretisera vilka skillnader i regleringen ett eventuellt införande av IAIGIA skulle medföra. Dessutom förs en diskussion om dessa förslag i ljuset av den aktuella debatten på ämnet. Uppsatsens huvudfråga formuleras som följer: Vilken är skillnaden mellan IAS 38 och Initial Accounting for Internally Generated Intangible assets? Sekundärt ställs frågor om IAIGIA:s styrkor och svagheter, om förslaget utgör en tillfredsställande lösning på erkännandeproblematiken samt om det finns några andra lösningsförslag.Metod: Med utgångspunkt i en kvalitativ metodansats har de båda skrifterna IAIGIA och IAS 38 granskats samt jämförts, och utmärkande skillnader har tagits fram.

The purpose of this essay is to investigate adult students information seeking. We draw a distinction between traditional timetabled studies, flexitime studies and external studies. For many adult students flexitime studies and external studies involve a new kind of studying. The new types of studies entail that adult students must apply themselves to more information seeking. In our study we investigate how the students proceed when seeking information.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.