Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

In Europe, the central governments are the ones to coordinate the international standards and strategies regarding GPP; Green Public Procurement. However in Spain a GPP program was introduced late and only applied to the Central Government Institutions, (AGEA) (BOE nr. 027, 2008). These means that smaller administrations, such as, Autonomous Regions, Municipalities and Town Councils were not included in the program. The absence of a national program which excludes those governments made them introduce their own criteria for GPP, and the difference in criteria varies from one government to the other.

The city of Kalmar has a desire that their 3D maps of the city should come to a greater use and get residents more involved in Kalmar city. The purpose of this report is to show one way to work with these 3D maps when it comes to presenting information about Kalmar for its residents and tourists in a specific area.  The report also includes information about advantages and disadvantages with the use of 2D and 3D maps in different environments. Various reports and other sources indicate an interest in 3D and a use for this, but even that 2D is still seen as a natural way to read a map. By collecting information from relevant literature, interviews and user testing, the group has obtained sufficient background information to present the results of a web site, where the visitor can navigate in both 2D and 3D in a specific area of Kalmar. User tests and surveys have been conducted in two rounds and the web site has been revised after their results..

Bakgrund: Investeringsplanering utgör en stor del av företagets totala planing. Behovet attinvestera har under senare år tilltagit. Anledningar till detta är bland annat;strukturomvandling, ökad priskonkurrens, optimism samt ökad ekonomisk aktivitet. Specifiktför tillverkningsindustrin är ökade kapacitetsbehov och nya produktionskrav.Tillverkningsindustrin är vidare investeringsintensiv och har under senare tid upplevt ett ökatinvesteringbehov.Problemdiskussion: Investeringar är ett ämne där ett brett utbud av tidigare forskningföreligger. Dock är processen ett relativt outforskat område.

The study aimed to evaluate the information and training the stoma therapist at Uppsala University Hospital has given to patients who have recently undergone stoma surgery. The study was a descriptive cross-sectional study using qualitative and quantitative design. A total of 22 patients who completely or partially took care of their stomas and recently had undergone stoma surgery participated by answering a questionnaire. At discharge most of them experienced they were relatively well-informed but they wanted more information. Before the revisit they weren?t especially safe or comfortable.

This is a qualitative study where the purpose was to investigate what professionals experience to be the reason for an individual to become addicted to gambling and continues to gamble even though it leads to negative consequences. The purpose was also to investigate what the professionals experienced was of importance for an individual to recover from a gambling addiction. The study was based on qualitative semi-structured interviews with knowledgeable individuals in the field. The main findings of the study were that the motivation for individuals with a gambling problem to continue gamble was that they saw gambling as the solution to their problems by winning back lost money. It was common that gambling was an escape from anxiety, guilt, shame, and other gambling-related problems such as financial liabilities.

Value-at-Risk (VaR) is among financial institutions a commonly used tool for measuring market risk. Several methods to calculate VaR exists and different implementations often results in different VaR forecasts. An interesting implementation is historical simulation, and the purpose of this thesis is to examine whether historical simulation with dynamic volatility updating is useful as a model to calculate VaR and how this differs in regard to type of asset or instrument. To carry out the investigation six different models are implemented, which then are tested for statistical accuracy through Christoffersens test. We find that incorporation of volatility updating into the historical simulation method in many cases improves the model.

This Master's thesis in library and information science aims to shed light on the concept of information literacy in higher education, particularly as manifested in two dissertations on the subject. Two models of information literacy are compared: Christina Doyle's list of ten attributes for students to master and Christine Bruce's seven conceptions of information literacy. The cognitive-behaviourist tradition in Doyle's study and the alternative, phenomenographic approach in Bruce's research are compared and commented. The taxonomies and internal relationship between separate components in the two models are investigated, as well as the ways the models relate to each other. The respective views of knowledge and learning are described.

Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende.Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilka konsekvenser ett eventuellt införande av en dylik regel skulle innebära. Vidare behandlas byrårotations inverkan på den finansiella stabiliteten.Studien baseras på kvalitativ metod för att möjliggöra en djupgående förståelse för utvalda parters åsikter och synpunkter på en eventuell lagförändring. Intervjuer har genomförts med personer med stor inblick i revisionsbranschen.Studien visar att obligatorisk byrårotation skulle ha positiv inverkan på revisorns oberoende.

This two years master?s thesis consists of a domain analysis on the local Swedish newspaper Gefle Dagblad (GD). The domain analysis was developed by the Danish library and information scientist Birger Hjørland. The purpose of this theory is to understand the information behavior of individuals by studying the social and collec-tive context which surrounds this person. According to Hjørland, four different areas need to be studied in order to analyze a domain.

The potential of information technology as a means to invigorate democratic practise is constantly under discussion. Regardless of the differing opinions as to the most suitable way to utilise IT, there are certain democratic core values that have to be considered. One of these is freedom of information, defined by us as the right of every citizen to seek, obtain and express information. The aim of this study is to explore whether the use of IT as a means to enhance democracy can strengthen the citizens right to freedom of information. As an instrument for analysis we use an article by Jan van Dijk, professor of communication science.

This essay focuses on tourists' information seeking. The main focus was to examine whether there is a connection between how the informants in different tourist styles the different tourist styles are presented by Eva Wolf as the tourist of recreation, action, culture, compromise, and individualism seek information to their forthcoming vacation. The result was reached through a qualitative method, where ten informants with various tourist roles were interviewed separately. The informants were chosen by personal contacts. In addition to these interviews, three representatives from the tourist industry were contacted and interviewed by e-mail.

I Sverige insjuknar varje år minst 25-30 000 människor i stroke. Risken att drabbas ökar med starkt stigande ålder. De flesta som drabbas är över 65 år. Människor som drabbats av stroke vårdas allt kortare tid på akutsjukvård vilket kan innebära att närstående får ta ett större ansvar efter utskrivning. Flera studier visar att informationsbehovet kring stroke är stort, men de flesta studier bygger på vad den drabbade behöver för information.

According to Barclay (2001), behavioral interviews yield higher quality information, than other interview techniques. This study focused on whether the quality and quantity of information differ between structured interview and behavioral interviewing. Two headhunters held 16 job interviews with the two techniques, 9 behavioral interviews and 7 structured interviews. Both headhunters and candidates have evaluated the interviews quantitatively. Initial and concluding interviews have, as well, been held with the headhunters.  No definitive answers were found in the quantitative analysis, but the qualitative results suggest that behavioral interviews give, because of the headhunters opinions, more and higher quality information.