Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Det övergripande målet för svensk jämställdhetspolitik är att kvinnor och män ska ha samma möjligheter, rättigheter och skyldigheter inom alla områden i livet och det råder politisk enighet om detta. Trots denna enighet är vårt samhälle fortfarande inte jämställt. Varför? Luleå Tekniska Universitet har genomfört en studie av norrbottnisk medias gestaltning av kvinnor och män, med ambitionen att skapa en grund för en bredare diskussion om hur kvinnor och män skildras i media. Studien visade att 72% av alla nyheter handlade om män och 18% handlade om kvinnor.

Feministiskt initiativ är ett nytt parti som liksom mycket annat har skildrats av media. Syftet med den här kvalitativa studien är att studera vad media har berättat om Fi, utifrån en kritisk diskursanalys och socialkonstruktionistisk grund vill vi studera vilka diskurser som media, i vårt fall tidningsartiklar från de stora rikstidningarna, förmedlar om partiet Feministiskt initiativ. De tidningar som vi hämtat artiklar ifrån har varit Aftonbladet, Svenska Dagbladet, Dagens Nyheter, Metro och Expressen och utgjort grund för empirin. Igenom vår analys hittar vi olika mönster och teman, däribland tre framstående diskurser: kampdiskursen, ledardiskursen samt jämställdhetsdiskursen. Dessa går in och fogas på olika sätt för Fis framträdande i medias texter.

Title: A Rural Pluralism Abandoned ? A quantitative analysis of the diversity in the local news content in Arbetarbladet and Gefle DagbladAuthors: Kalle Berg, Viktor Johansson och Francisco Ramirez Franzén.Subject: Undergraduate research paper in journalism studies, Dept. of journalism,media and communication (JMG) Gothenburg UniversityTerm: Autumn 2013Supervisor: Jonas Ohlsson, JMG, Gothenburg University.Pages: 47Purpose: The main purpose of this study is to examine how diversity in the news content changes when two competitive newspapers, in this case Gefle Dagblad and Arbetarbladet, is brought in to the same media company.Method: Quantitative content analysis.Procedure: 4 930 articles from a study period of three weeks during the years of 2001,2004, 2008 and 2012 has been coded into different variables and analysed from the perspective of diversity and media ownership concentration.Results: The main result is that since the two newspapers were incorporated in to the same media company there has been a change in the diversity of the news content. The aspect of which geographical regions, covered by the liberal newspaper Gefle Dagblad, show a tendency that Gefle Dagblad concentrate their news coverage to the main region, the municipal of Gävle..

Marketers are today confronted with new forms of media and tend to use different strategies to exploit these media. The podcast medium has emerged in a time of changes in terms of media planning. By using stimuli containing identical context with different forms of advertising, this thesis seeks to explore whether ads, sponsorships or product placements is more favourable for an advertiser to practice in the podcast medium. The purpose of this study is to investigate the differences in communication effects, such as attitude towards the brand and purchase intention, depending on the form of advertising. Testing if previous research, made on the same format but in different media, is applicable in the podcast medium carries out the study.

The subject-matter of the following essay is to investigate the relationship between what is commonly called Deep Ecology or Biocentric Philosophy, as articulated by the co-founder of the Deep Ecology Movement, Arne Naess, and later proponents of the biocentric school of environmentalist thought. I contrast Naess? concept of Self-realization as founded in his Ecosophy T to the ideas of american conservationist and co-founder of the radical green movement Earth First! Dave Foreman, and to the controversial finnish environmentalist and ecofascist Pentti Linkola?s ideological agenda of population-reduction respectively.According to some critics of the movement, especially the social ecologist Murray Bookchin and French liberal philosopher Luc Ferry, the Deep Ecology ideology is essentially misanthropic and totalitarian in structure. A central idea among deep ecologists is that ecosystems and natural entities have intrinsic value in themselves, even outside a human social context. This idea is thought of among deep ecologists to create a philosophically sound basis for counteracting the environmental global crisis.

Social medias impact recent years has been huge and an increasing number of companies have started using the services. The benefits for companies to be available thru social media are many and the costs are low. Social media makes it easier for companies to get in touch with their customers and at the same time they reach out to a lot of people since the number of frequent user?s constantly increase. A major part of the information that is available is seen from a company?s perspective and what benefits they can take advantage of thru social media.

This essay concerns PR-consultants and their view on their work. The purpose was to find out which type of communication they use in contact with the target. By target, we mean the group of people the employer wants to reach with help of the PR-consultant. For example: Jägarförbundet wants to get help from a PR-consultant to influence someone in the government so that Swedish hunters can shoot more wolves, than the target group is the one in the government. We also wanted to find out if the PR-consultants are aware of the image the public have of them and if they are trying to change it into a more positive one, by using more ethics, openness and to have more focus on the relations aspect.  PR in the future with new social media (like Internet) was also a subject, where we wanted to know how much they involve social media in their work.  Our main questions were:How do PR-consultants relate to openness in communication, ethics and social media?Which one of Grunig?s PR-models is most occuring in the PR-consultants work? We made a qualitative study where we carried out interviews with six PR-consultants.

Poly, to live in several loving and intimate relationships at the same time, is one alternative to the mono norm. In Sweden polygamy is illegal yet in recent years poly has slowly started to enter the hetero normative political agenda and raise debate in the media. But what does poly mean, and how do those who identify with this type of relationship describe it in contrast to mono? The theoretical framework is based on a structural viewpoint of the changes in the organisation of the family and the growing de-traditionalism of society. Amongst other I use a Foucauldian perspective to explain the structural shift (yet not replacement) between an Alliance pattern and a Sexuality pattern.

Studien bygger på en analys av svenska tidningars skrivelser kring verksamheten Sharaf Hjältar, en verksamhet tillsatt av den feministiska organisationen Elektra. I denna studie visar jag på hur bland annat invandrare, kultur samt kvinnoförtryck som sker bland svenska invandrare gestaltas i svensk media. Fokus har legat på att visa hur media, genom att stereotypifiera och stigmatisera kulturer, beteenden och identiteter skapar en bild av invandrare i det svenska samhället. Studien visar hur invandrare framställs som bland annat en homogen grupp som fungerar i kollektiva former samt hur invandrare sätts i en stark motsatsbild till ?svenskar? och ?svenskhet?.

Med denna studie avser vi att identifiera vilka hinder som finns i demokratise-ringsprocessen. För att göra detta använder vi oss utav en historisk-sociologisk te-ori, presenterad utav Rueschemeyer, Stephens, Stephens (1992). Teorin bygger på antagandet att det är maktrelationen mellan samhällets klasser som styr förutsätt-ningarna för en demokratisk utveckling, där en stark markägande elit samt en svag underklass utgör negativa faktorer. För att pröva teorin gör vi en fallstudie över Guatemala. Denna grundar sig på en jämförelse av demokratiseringsprocessen över tid, från tidigt 90-tal fram till idag.

The purpose of this study was set against the background that social media today are used as an platform for companies to communicate with their customers, as well as communicate their brand. Therefore it was interesting to examine this phenomenenon through a critical point of view and try to put light on the different forms of power that is produced on this arena.The overall aim of this study was to examine how PR-consultants talk about social media as a communication channel. The empirical data consisted of five interviews with PR-consultants on five different PR-agencies. The theoretical framework was based on a social constructional perspective and Foucault?s theory of power.

This study focused on how local politicians in Kalmar perceive journalists and their intertwined relationship. We based our study on the theoretical understanding of today?s media-centric democratic society. The ?adversary model? offered an understanding of the intricate relations between politicians and journalists.

The aim of the thesis was to investigate energy consumption and carbon dioxide emissions from an advertisement broadcasted on the radio or the television or distributed through press. The object was to calculate the amount of carbon dioxide emissions per individual receiver of an advertisement in Sweden. There was no room for a deeper investigation into editorial work within the framework of the thesis. Consequently, main focus of the radio and television study was on broadcasting itself and the components involved. Focus for the press study was on paper production, printing and distribution. Production and discarding of media equipment was not taken into account.

Title The User Created Fire ? Risks and Opportunities with Crisis Communication in Social Network SitesAuthor Charbel SaderCourse Master Thesis in Media? and Communication Studies, Department of Journalism and Communication, University of GothenburgSemester Spring semester of 2013Tutor Nicklas HåkanssonNumberof pages 75Purpose To find a deeper understanding of the digital media?s role in Swedish society in relation to crisis communication.Method Qualitative approach using focus group interviewsMaterial Semi structured focus group interviews with a total of 18 participants in five groups. The focus group sessions were made during February, March and April 2012.Main results The main findings in this study are that users expect the communication flow in social network sites (SNS) during a crisis is to be a shortcut to information without a detour through organizations or traditional media. Although we find personal gratification, like interpersonal communication, quick information and sharing feelings and experience with others by using SNS during a crisis, users also tend to be hesitant about the credibility of the shared information. Alongside the user created content, we look to professional media experts and organizations as a guarantee for the veracity of the shared information.