The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

This report explores how organizations act when they are choosing an Outsourcing supplier. The study was conducted through multiple interviews with managers of different organizations. The data from those interviews was then analyzed through the use of two theoretical models. Our findings indicate that most organizations share the same base factors (qualifiers) when selecting an Outsourcing supplier. What therefore become crucial are the key factors that the Organizations see as Order winning factors.

The way we interact with computers will soon change dramatically. The input interfaces are becoming more and more intuitive and one of the latest technologies is a touch screen interface capable of dealing with multiple inputs simultaneously. The tools we use to communicate with the computer - such as the mouse and the keyboard, will slowly disappear and be replaced with tools more comfortable and more natural for the human being to use. The purpose of this project was to create a basic framework for future projects dealing with this interface, as well as creating some example programs. This report describes my work and my experiences with this new interface..

This essay follows a Media Teacher in her work as a coordinator and an artistic leader for a European project called Legalopoli concerning laws and ethics in a senior level school for 13-16 year-olds in Mora, Sweden. The students write film stories about how their characters have to make choices in ethical dilemma situations. Then the learners create interactive computer games together through practical film work. At the same time we can see how the educator also gets into difficult ethical situations, when she is working with the students. This forces her to self-reflection.

In light of health scandals and intense debate in the media about the elderly, the authors investigates two Swedish newspaper and their depiction of elder care in Sweden. Using Faircloughs three-dimensional model and critical discourse analysis, it is investigated if there is a more prominent discourse and if so the impact of globalization on this discourse concerning swedish elderly care. A sample of a total of ten articles in the Swedish newspaper Aftonbladet and Dagens Nyheter is analyzed. The authors found that older people who are granted home help or place of accommodation rarely make their voices heard. Rarely were also relatives of residents given the opportunity to speak.

Denna studie syftar till att beskriva patienters upplevelse av läkemedelsassisterad behandling för opiatberoende (LARO), även kallad underhållsbehandling. I studien undersöks hur upplevelsen av LARO är och hur den beskrivs utifrån två olika patientgrupper; de patienter med en mindre välfungerande behandling som dagligen går till mottagningen för att ta medicin övervakat och som lämnar urinprov två gånger i veckan, samt de patienter med en välfungerande behandling som går till mottagningen två gånger i veckan för att lämna urinprov men hämtar medicin på apoteket. I uppsatsen har sex patienter intervjuats om hur de upplever LARO. Uppsatsens resultat illustrerar bland annat upplevd brist på delaktighet och empowerment i behandlingen samt vikten av en god relation mellan patienter och personal på LARO-mottagningen. Studiens slutsats är att Patient empowerment bör vara grundstenen i all arbete med omvårdnad och behandling..

 This paper discusses whether the allocation of Swedish aid is dependent on absolute or relative poverty, and whether there is any difference in this respect between ODA and aid distributed through officially funded NGO?s. Given the Millennium Development Goals, and their overarching goal of halving extreme poverty by 2015, we should expect the aid allocation to be determined by absolute rather than relative poverty. We use OLS to estimate multiple linear regressions. We find that Swedish ODA has an absolute poverty focus, while the Swedish NGO aid rather seems to be concentrated on relative poverty. .

The purpose of this thesis is to investigate if there is a risk that Sweden will go in to crises at the house market and in the bank sector. The Swedish house prices have in the last years growth very high and quickly and are now over the development in the beginning of 1990. The method I use to investigate this is a multiple regression model. I follow a regression that both OECD and the Swedish Riksbank use. The difference between my analyse and theirs is that we use different periods..

In light of health scandals and intense debate in the media about the elderly, the authors investigates two Swedish newspaper and their depiction of elder care in Sweden. Using Faircloughs three-dimensional model and critical discourse analysis, it is investigated if there is a more prominent discourse and if so the impact of globalization on this discourse concerning swedish elderly care. A sample of a total of ten articles in the Swedish newspaper Aftonbladet and Dagens Nyheter is analyzed. The authors found that older people who are granted home help or place of accommodation rarely make their voices heard. Rarely were also relatives of residents given the opportunity to speak.

The aim of this Master?s thesis is to investigate the factors of children?s voluntarily reading in their spare time. We also want to know if the children choose non-fiction books for their voluntarily reading. The method as well as the empirical basis of this study is qualitative, with interviews of twenty-eight children in ages between 9 and 12 years. We conducted nine interviews with 3?4 children in each group.

The aim of our study has been to investigate what kind of space there is to exert influence for adult persons with mild intellectual disabilities who live on group housing. We wanted to investigate what kind of hindrance and possibilities there were to exert influence for people on group housing. Our study has been built on qualitative group discussions with 9 persons with mild intellectual disabilities and 6 care-keepers. We have analysed our discussions on the basis of the theory of empowerment. Our result indicates that there is different kind of factors that affect the possibilities for people with mild intellectual disabilities to increase their influence, and it does not always have to do with the disability how the persons can make their voices heard.

The purpose of this masters thesis is to examine the fanzine, a form of amateur publication, in Sweden, both in the traditional paper form and the more recent electronic form. It deals with what is distinctive about the fanzine as a publication and also as a social and cultural product. It also looks upon how the fanzine uses the Internet and the new possibilities it brings. The people behind 18 fanzines, 10 electronic and 8 in paper, have answered a questionnaire about how they produce, publish, distribute and promote their fanzines, what they think about the fanzine as a mode of expression, and how they use the Internet. The masters thesis uses theories within cultural studies as a theoretical approach to the fanzine.

The aim of this Master?s thesis is to investigate the factors of children?s voluntarily reading in their spare time. We also want to know if the children choose non-fiction books for their voluntarily reading. The method as well as the empirical basis of this study is qualitative, with interviews of twenty-eight children in ages between 9 and 12 years. We conducted nine interviews with 3?4 children in each group.

Wireless communication is becoming more common, a relatively new technology within the area is Bluetooth Low Energy. It?s been developed to be energy efficient and in regard to compatibility. Alongside the growth of wireless technology, scientists and companies are looking for new areas of use. One of these is localization, which means to determine the position of a moving device with the use of stationary devices, an example of this would be GPS.This report means to evaluate indoor localization using Bluetooth Low Energy and was made for Combitech AB in Jönköping.

This study concerns the experiences and feelings students in intermediate school gain from the changing room to sports class. It is a qualitative study with a socio-cultural approach, which has been analysed in a hermeneutic way. The students? voices have been heard through interviews and questionnaires, and furthermore, to get a broader perspective, adults working in school, have also been interviewed. The study shows that many children feel discomfort without clothes in the changing room, furthermore that the absence of adults in this room may add to exercise of power amongst the student, like abuse, direct- and indirect threats or to exclude someone from the group.