Collaborative planning ? a comparative study of theory and practice Why There is today, according to my experience, a growing interest and demand for a more inclusive and transparent planning process. Also, if we are going to be able to reach a truly sustainable society it is my belief that there is a need for a more integrated collaboration between different actors. Where the social, economic and ecological values can influence and benefit from each other. The question then is, how can the planning system accommodate that kind of collaboration? Purpose My aim for this thesis has been to study a selection of the theoretical work that exist about collaborative planning.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

The relationship to professionals has proved to be a helping factor for personswith severe mental illness, but it is also a relationship characterised by anunbalanced power relation. The aim of this study was to compile and analyze theknowledge of what persons with severe mental illness themselves consider to behelping in the relationship to professionals, and to specifically analyse this from apower perspective. The analysis was conducted using Foucault?s ideas of powerand knowledge, and an empowerment perspective. The method used was anarrative review.

The subject of this master thesis is to identify discourses regarding children?s literature in one of Sweden?s largest library magazines, Biblioteksbladet. The subject is furthermore to look at how the child is portrayed within these discourses and if the discourses change over time. The theoretical and methodological background is Norman Fairclough´s critical discourse analysis (CDA). A selection of 62 texts, published in Biblioteksbladet between the years of 1945-2009, was analyzed.

This paper aims at assessing the relationship between female and male part-time employment and the business cycle in Sweden during the years 1987?2005 using quarterly time-series data and two alternative indicators of the business cycle. It further aims at determining whether the share of women working part-time has changed over time. Key results include that the relationship between the business cycle and female part-time employment is found to be significant and countercyclical. No significant effect is however found for men.

The purpose of this master thesis is to examine some pre-school teacher's and parent's perceptions about communication within the pre-school context and how this can be described in terms of conceptual dichotomy.The empirical investigation consists of a qualitative study, where data have been collected by interviewing two focus groups and one single parent.The main theoretical tools which the study uses as its premiss is Derridas' theory of hospitality and Habermas' theory of deliberative dialogues. The study also considers the conception of the intermediate domain as an arena for communication between parents and pre-school teachers, and further more the conception of stereotyping in social and cultural contexts.In order to explore these processes I have used the qualitative method of interpretation; Hermeneutic, also with a narrative approach to the analysis.The results and the analysis of the data show that the interviewed parent and pre-school teachers have a poor sense of knowing how much influence to give to each other. The parents were not satisfied with the level of open communication and how the pre-school teachers share information of the activities..

The purpose of this study is to explore the Swedish site Funbeat which is a space dedicated to people who share an interest in exercising in general, and running in particular. By applying a netnographic analysis, I will investigate if Funbeat matches the criteria of a participatory culture and how the members manage to establish a collective intelligence within the community. In order to achieve this, I will analyze the interactivity between the participants which occurs in discussion threads concerning injuries related to running, in the sites discussion forum. The results will then be discussed in relation to previous research within the field for participatory culture, collective intelligence and interactivity.The outcome of the study revealed that Funbeat can be regarded as very good example of a participatory culture. By each member sharing their individual knowledge in matters regarding injuries, a collective intelligence was established.

The EU guarantees the free movement of persons. The citizens of the EU Member States have the right to move freely without barriers within the EU borders and this result in an integration of the peoples in Europe. The integration result in several international family relationships. It is not unusual in the present situation that families have international relations. For example, spouses in a married couple may have different nationality.

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

Blood-borne infectious diseases such as Human Immunodeficiency Virus (HIV)and Hepatitis C Virus (HCV) spread when the addicts share needles and injecting equipmentwithin contact networks. A quantitative cross-sectional study was conducted in Winnipeg,Canada in December 2003 - September 2004. Through a special questionnaire, respondentswere asked to answer questions about themselves and about their contacts, about relationshipsand how they shared syringes and other injection supplies. Blood tests were used to identifywhether they carried any blood-borne infectious diseases. We selected some variables from theoriginal data set.

The goal of this essay is to analyse how women belonging to a right wing political discourse talk about feminism and equality. This analysis will be used to determine if right wing feminism exists. The analysis is based on Laclau and Mouffe´s  discourse theory as the primary base. The focus is articulation, antagonism and hegmony; the central terms of Laclau and Moffe´s theroy. The material consists of five interviews with representatives of women wings of liberal political in Sweaden; Liberala kvinnor, Centerkvinnor and Moderatkvinnor.The study shows that there are different opinions regarding feminism in the liberal political discouse, and that those opinions have an antagonistic relationship.

Today we live in an interconnected world. Through globalization and the development of information technology one can say that, today everyone is our neighbour. The result of our actions can easily spread and affect people on the other side of the world within seconds.Meanwhile, Third World countries are developing into stable economies and Western European corporations are expanding like never before and setting up their organizations in these new markets.This of course is not unproblematic, it creates new challenges for international organizations especially when it comes to communication. An example of that same problematic communication presented itself for Arla Foods in what came to be called the Cartoon Crisis.In late September of 2005 a number of cartoons depicting the holy prophet Muhammed were published in a Danish newspaper. This event sparked scores of protest ranging from Morocco to the Philippines.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Our thesis focus on how retirees perceive Tv4s news casts of economy news where we focused on five different aspects: What is the relationship between the news cast and the viewer and how does the viewer express their understanding of the news cast and the way it is constructed? What are the viewers attitude towards the news content and how do they find the news cast useful for them personally?We choosed retirees as our target group due to their vulnerable economic position in today?s society and TV as an important medium for them due to the digital divide. The study was performed with twelve qualitative interviews and one group interview where six retirees took part.We discovered a big interest for economic news in the target group. The majority had a sympathetic view of the news cast they saw but they also expressed skepticism toward the economy segment and/or news castings. The majority expressed a lack of trust for the journalists and the experts brought in to share observations and make announcements, and the financial business overall.

In recent years, the internet has exploded of images. Not at least in the popular photo-sharing network Instagram as one of the fastest growing social network for the moment. Millions of people around the world share pictures and expose themself for friends and family. We were therefore interested in which experiences and attitudes users have towards their identities in relation to their self-image and self-presentation on Instagram. Furthermore, whether they in general have a primary interest in using Instagram as a tool to experiment with images to present their identity on Instagram, in which way they approach their Instagram follower?s expectations on how they present themselves on Instagram and if they are aware of any strategies in their self-presentation on Instagram.The result of this study is the fact that our respondents thinks that they do not intend to have a primary interest in experimenting with images on Instagram to present their identitiy, it is rather something that comes naturally in how they present themselves on Instagram.