Vi har undersökt hur Scandinavian Airlines Systems (SAS) årsredovisningar kanstuderas utifrån ord respektive siffror och vilket av de två som ger bäst informationför en extern intressent. Vidare har vi studerat hur väl redovisningen överrensstämmermed företagets situation. I studien har nyckeltal och analysmetoden Content analysisanvänts för att studera siffror i årsredovisningen, medans stycket ?VD har ordet? stårtill grund för analysen av text. Vårt syfte med uppsatsen är att bidra med kunskap omhur årsredovisningar kan användas av externa intressenter, det vill säga hurårsredovisningar kan belysa ett företags situation utifrån olika perspektiv.Studien bygger på både en kvalitativ och en kvantitativ metod på grund av uppsatsensuppdelning mellan att studera siffror samt tolka text.

During the early 1990´s, the Swedish commercial air traffic was de-regulated and the new market-condition made it possible for low-budget airlines to enter the Swedish market. The former monopolistic airline company, Scandinavian Airline Systems (SAS), was facing a new type of competition which had the advantage of offering much cheaper air trips than SAS. Adding the decrease of profitability that struck SAS as well as other airline companies after the terrorist attacks on the 11th of September, forced them to carry out a mayor reorganization programme. The programme, called ?Turn Around 2005?, was a direct economical measure that begun in 2002 and lasted until 2005 and resulted in a cost saving of 14,5 billion SEK as well as a notice or a transfer of 6000 employees.The purpose of this essay is to investigate if the opinion of the consumer, the image, corresponds with the profile that SAS wishes to mediate today.

Purpose: The main purpose of the thesis is to examine the profitability of Momentum Strategies on the Nordic stock markets. This will provide insight and contribute to the debate on efficient markets. Finding profitable Momentum Strategies will provide strong evidence of inefficiency in the market. A secondary purpose is to examine factors which might cause or impact the profitability of the Momentum Strategy. We will look closely at the relationship between the profitability and factors such as risk (CAPM-beta), market capitalization, trading volume and seasonality.

Aim: The study's aim and run-up are to investigate how journalists frame texts, during impact of those standards and values that they have, combined with the organization and in the nation where they work.Method/Material: The study looks on how the authors of articles at the Swedish newspaper "Dagens Nyheter" and the Norwegian newspaper "Dagbladet", uses the concept al-Qaida, in their news rapport, during the period 19:th of mars ? 24:th of august 2003. Two hundred articles were collected and divided into two groups, 1) the explicit group, there the text actu ally treated al-Qaida, 2) the implicit group, there the text e.g. linked to the name al-Qaida and the article itself treated another subject. Is it possible to see differences or resemblances, in the way that journa lists frame their texts? The main theoretical run-up is framing accor- ding to R.

Relationsmarknadsföring består av att antingen skapa, upprätthålla eller avsluta relationer gentemot företagets kunder. Betydelsen av att upprätthålla relationer med befintliga kunder har ökat under de senaste åren, mestadels på grund av en ökad global konkurrens. Frågan är då hur ett företag upprätthåller relationen med kunden, när det väljer eller tvingas avveckla en distributionskanal vilket begränsar möjligheten till fysisk närvaro gentemot kunden. Denna uppsats syftar därmed till att utreda hur ett företag kan bibehålla kundrelationen när den fysiska kontakten gentemot kunden begränsas. I syfte att undersöka detta utfördes två fallstudier på Scandinavian Airlines System, SAS och Zytt.

In this report I summarize the thesis, which is about to check what will happen if you decide to increase the interval between the a-checks, carried out on the Norwegian airline Widerøe. They want to know if an increase in time between the checks can give them an opportunity of increasing their aircraft fleet. In the current situation Widerøe has 11  Dash 8 Q400 and can consider a possible increase of 3 planes. This would be done without the need to increase accessibility of the hangars and increase in staff.What determines how often a check is performed is the maintenance tasks which has the shortest maintenance interval. On the Dash 8 the shortest interval is 600 flight hours.

The award-winning Norwegian novelist Karl Ove Knausgård achieved great success with his latest book, Min kamp. Both commercially and critically, the novel was praised for its seemingly successful attempt to transcend the boundary between fiction and real life. Focusing on the auto-fictional narrator?s struggle to balance his daily life with his ever so demanding aesthetic ambitions, the novel gives high-detail descriptions of the most basic day-to-day chores, intimately mixed with philosophical reflections on topics such as painting, literature and postmodern civilisation.This essay proposes an alternative perspective on the realism of the novel. Instead of relying on a correspondence theoretical view, which highlights the level of correspondence of a particular representation with reality, I seek, inspired by Martin Heidegger?s thoughts on works of art, to trace a poetics which sees the verity in a work of art as the ?unconcealment? of the world, or the coming-to-being of objects.

Several studies show that the clinical reality in psychiatric care does not correspond to the demand of consumer participation from a variety of policy documents that has been produced recently. Studies also show that there is a lot to do in improving, patients with sever mental illness, becoming more involved in their own care. The nurse has a central role in this work. The Norwegian nursing theorist Jan-Ka?re Hummelvolls holistic, existentialistic model for psychiatric nursing were used as theoretical ground.The aim of this study was to examine how nurses in psychiatric outpatient units, caring for patients with psychotic disorders, experiences consumer participation.Qualitative phenomenological method was used.

Inbreeding has become a problem in some horse breeds. Studies show that it may lead to inbreeding depression which affects e.g. reproduction traits. In the wild there are mechanisms that make horses avoid mating with close relatives. When selection is done by humans this mechanism is removed and intensive breeding for a few traits, for example good racing results, can become a problem.

The purpose of this study is to examine how the editorial staff from the Swedish radio program Morgonpasset i P3 and the Norwegian radio program P3morgen uses Facebook and Twitter and how they can use social media as a tool in the production. The purpose is also to examine how active both of the editorial staff are on Facebook and Twitter and which kind of language they use on Facebook and Twitter. The radio programs both work under a lot of similar conditions and are both controlled by public service in both countries. To conduct the study qualitative interviews was performed with the web editor Christoffer Malm from Morgonpasset i P3 and the radio presenter Silje Nordnes from P3morgen in combination with a quantitative content analysis. The study was conducted over a limited period of the autumn of 2013.

The aim of this Master?s thesis is to examine how the literature criticism are in the Swedish media in the reception of the novel Mosquitoes and tigers from 2007 written by the Swedish author Maja Lundgren. A second aim is to examine how master suppression techniques have been used by the literature critics in the newspaper debate. This qualitative study is based upon a total of 52 articles and reviews from five big Swedish newspapers. The theoretical approach, literature criticism, mainly originates from the Swedish professor in Literature Science Tomas Forser and the literature scholar Gunnar Hansson.

By using industrialized building, pre-installed modules can be delivered to the construction site where they are easily mounted. This method has many advantages compared to on-site manufacturing, for example, the precision during the production process should be much higher than building each wall and floor on site. Furthermore, the quick erection procedure when using prefabricated elements and the possibility to use weather protection has the advantage of not being dependent on weather conditions, and many other factors.Masonite Beams AB is a Swedish company (a member of the Norwegian company, Byggma ASA) with a relatively new technology using light weight beams as bearing elements in the walls and a certain stiff board lamella slap which is mounted on the top of the floor structure creating an integrated stiff beam / board floor structure. The elements are flat which make it much easier to transport the elements from the factory to the building site where the building parts are easily mounted with special mounting stud.One of the main drawbacks of lightweight structure is the sound transmission. The main topic is low frequency annoyance, however the complex structural elements and their mutual sensitive connections other acoustical problems might appear.

The aim of this thesis is to study and compare to what extent Hypertext Markup Language (HTML) and Text Encoding Initiative (TEI) support bibliographic description, metadata and mark-up of textual segments. The projects in the study comprise the Norwegian The Writings of Henrik Ibsen (Henrik Ibsens Skrifter) which applies the use of TEI, and Vitterhet society?s The collected works of CJL Almqvist (Vitterhetssamfundets CJL Almqvist Samlade Verk), which applies the use of HTML. The study showed that the Ibsen project provides its text with bibliographic description and metadata to a greater extent than the Almqvist project. The Almqvist project?s texts are provided with certain information about titles, authors and also information about source material and the electronic edition.

This paper develops a theory for understanding negotiation situations involving states and indigenous peoples. Using relevant constructivist theory as a starting point, the paper develops a theory about understanding the relationship between power and culture implicit in the concept of the state. This relationship is examined in negotiations situations involving states and indigenous peoples. States are constituted by social structure and are representatives of the national culture. At the same time states are actors within the international system and a part of the culture of Westphalia.

Several studies show that the clinical reality in psychiatric care does not correspond to the demand of consumer participation from a variety of policy documents that has been produced recently. Studies also show that there is a lot to do in improving, patients with sever mental illness, becoming more involved in their own care. The nurse has a central role in this work. The Norwegian nursing theorist Jan-Ka?re Hummelvolls holistic, existentialistic model for psychiatric nursing were used as theoretical ground.The aim of this study was to examine how nurses in psychiatric outpatient units, caring for patients with psychotic disorders, experiences consumer participation.Qualitative phenomenological method was used.