The aim of this bachelor-thesis is to study how postgraduates approach open access during times of change within scholarly communication. Our theoretical framework is based upon Knorr Cetinas epistemic cultures and Cullen & Chawners theory that there is a paradigmatic conflict within scholarly communication due to the fact that open access has failed to reach the same level of prominence among researchers as it has within research libraries. We interviewed six postgraduates at Malmö högskola in order to find answers to our research questions. We identified a shared epistemic culture among the postgraduates, which can be explained by the fact that being postgraduates, they all share similar experiences and values. We chose to call this epistemic culture the horizontal epistemic culture.

An open fitting is suitable for persons with sloping hearing loss and relatively good low fre-quency hearing. Sensory neural hearing losses often have this type of configuration. A large ventilation canal gives a greater feeling of comfort and less occlusion. The purpose of this study was to look at the hearing aid benefit of open fitted hearing aids. Self report question-naires were sent out to 102 patients who were given ReSound AIR during the year of 2006 in Uddevalla.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures.

Arbetet tar upp BGP-multihoming för mindre organisationer. Den jämför ett kommersiell alternativ mot open source-alternativ. Detta är för att se vad som krävs en av open source-lösning för ge konkurrens på routermarknaden, samt besparingar för organisationer som ska använda denna lösning.Praktiska och teoretiska jämförelser görs där Cisco-lösningar jämförs med OpenBGPD. Datan utifrån dessa tester används för att svara på problemfrågan. Sammanfattningsvis har open source produkter en fördel hårdvarumässigt på grund av lägre kostnader medan kommersiella har stora fördelar då de förlitar sig på nyare standarder..

This essay explores how artwork in the public space can be analysed, conceptualized and described by bringing attention to site. Through an analysis of artworks in the yearly art exhibition of Fittja Open 2011, the essay draws attention to site-specific art and structures of power. The principal aim is to present not only the exhibition of Fittja Open 2011 but also other artwork in the public sphere in Fittja, a suburb to Stockholm. From this point of departure other interests evolve that concerns the "image" of Fittja. The analysis, based on research in art history, architecture, ethnology and philosophy as well as qualitative interviews, also focuses on understanding the role of site and the relations between art practice, institutions and site.The result shows that there are problems with a ruptured interface between the artwork and site.

Aim:The aim of the study was to describe the experience of working environment in open plan office within IT- sector.Background:Previously was the most common office model cell office, open plan office is now the most common. A good working environment in theise two office types needs different attributes. A theory to explain relationship between health and unhealth is Karasek and Theorells demand- control- supportmodel.Method:A qualitative interview study was performed to gain a deeper understanding of the experience of working in open plan office within IT- sector. Ten informants from two different organizations were chosen. The result has been analyzed with qualitative content analysis.Results:The analyses resulted in three themes and six sub-themes.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

The aim of this paper is to analyse how subject, gender and sexuality is constructed in the book Dårfinkar & dönickar (1984), by Ulf Stark. In relation to this I have also analysed how the main character, Simone, develops from being a child into becoming a teenager.Queertheory is the theoretical basis of this paper. Queer theory questions heteronormativity and aims to dissolve conceptions and notions that function in an excluding and limiting way. Queer theory also questions conceptions that seem obvious and/or natural, for example ?woman?/?man? and ?homo-/heterosexuality?.I have chosen to focus the analysis on a number key events in the book and they are categorised according to Tiina Rosenberg`s three dramaturgic concepts: transformation, unveiling and restoration.

In this essay I will make a comarison between Agnes von Krusenstjernas book (1934) and Mai Zetterlings film (1964), both titled ?Älskande par?. I will do this based on theories about queerness in film, comparing movies to the literature they are based on and intersectionality. I will also use Mariah Larssons book Skenet som bedrog (2006) about Mai Zetterling and Larssons analysis of the film ?Älskande par?..

The aim of this study is to examine Swedish public libraries preservation of rare book collections. In this study a rare book is rare when it become over a hundred years. I will investigate if libraries have any written policies or plans when it comes to preservation and also what the librarians? opinion about rare book collections are. This is of interest because public libraries have a lack of responsibility when it comes to preservation.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

By tradition, archival sciences has emerged in a context with defined information processes, with explicit information producers and custodians to which consumers make requests for the information. In this process, the archival science has developed methods and strategies to preserve authentic and reliable records and by that providing trustworthy information. In an online society, people are using the internet to get information for different purposes. Even though there is no legal obligation to guarantee the authenticity, it is of societal importance that the end users get trustworthy information. In this online context, open data is a trend that is growing fast over the world and it is interesting because its conditions raises many questions regarding authenticity.Since open data is free to reuse, link and combine with other information, and it is preferably in primary format it raises questions about how to maintain the integrity and identity of the information, which is the constituents of authenticity as it is used in this work.

I en allt mer globaliserad värld ställs högre krav på företagens effektivitet och flexibilitet, detta har bland annat medfört stora satsningar på produktionsutveckling, vilket till slut föranlett lean production. På grund av att de traditionella styrsystemen inte anses vara användbara för företag som arbetar med lean production utvecklades lean accounting, som är ett relativt nytt koncept som anses ha utvecklats för att ta hänsyn till lean productions påverkan på hela verksamheten. Däremot kan företag inte anta att det enbart handlar om att hitta ett koncept och för att därefter tillämpa konceptet. Denna studie syftar därför till att beskriva hur ledningsgruppen i tillverkande SMF mottar lean accounting och att beskriva det första steget i utformningsprocessen hos tillverkande SMF. Detta har genomförts genom observationer med hög närvaro och även sintervjuer med en ledningsgrupps medlemmar på ett tillverkande SMF.