The aim of this study is to explore howEuropean changes in the view on securityrelates to the view on immigration and viceversa. The answer to that question is basedupon collected data from three separatetime periods; the 1950s, 1970s and 1990s.These time periods are seen as importanthistoric decades when political changes,assumed to have affected the views onsecurity and immigration, have occurred.According to certain criteria each timeperiod has been labelled in terms ofnarrowed/widened view on security as wellas restrictive/open view on immigration.The hypothesis of the study is that, whencompared, a constant pattern can be seenbetween the historical labels of eachphenomenon, where a narrow view onsecurity goes hand in hand with an openview on immigration and similarly a widesecurity view relates to a restrictive viewon immigration.The conclusion of the study gives supportto the hypothesis. During all three periodsstudied a restrictive view on immigrationrelates to a wider view on security while anopen view on immigration relates to anarrower view on security. Thisrelationship goes both ways..

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

Denna studie jämför hur Capital Asset Pricing Model (CAPM) och Fama-French trefaktorsmodell förklarar och förutspår avkastning på en global aktiemarknad. CAPM utgår ifrån att investerarna förväntar sig en riskfri ränta adderat marknadspremien multiplicerat med företagens exponering mot marknaden. Fama-Frenchs är en utvidgning av CAPM modellen, där företagens storlek och book-to-market-värde läggs till som förklarande variabler för avkastning. Genom regressionsmodeller och prediktioner för portföljer indelade i storlek och book-to-market jämförs modellerna. Fama-French tycks vara genomgående bättre på att förklara och förutspå avkastning under perioden 1990m07-2013m02 för samtliga portföljer, förutom portföljen för stora företag med medelhögt book-to-market värde.

In the early 1860´s, the author and opinion former Fredrika Bremer made a large donation of books to Högre lärarinneseminariet, which is the first governmental institute for higher education of women in Sweden. The aim of this thesis is to describe the collection of donated books as well as to extract information regarding Bremer's international network of contacts, her views on women's education and her relation to Högre lärarinneseminariet. Furthermore, the aim is to highlight the unique relationship between Fredrika Bremer's private collection of the books and the library of Högre lärarinneseminariet from a gender perspective. A handwritten list of the 321 titles constitutin the donation has been preserved in the seminar archive and three quarters of the books have been re-discovered in a bookcase at Årsta castle. The donation is characterized by its double origin as stamps and personal dedications remain as permanent traces in the books.

Purpose: Which type of social critique does hiphop music present and is it possible to categorize the critique?Is it possible to categorize the social critique ideologically on the basis of socialism, liberalism and conservatism?Procedure and method: A qualitative text method has been used to see which arguments the songs portray. Two different analyzes has been used. The first one was a theory based on Thomas Denk and Daniel Silanders book: Att studera demokratisering and Arvidssons book: Musik och politik hör ihop and its purpose were to categorise the critique. The second one was based on a book by Reidar Larssons: Politiska ideologier i vår tid.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

One of the purposes of this work was to find out what it means to have a conceptual understanding of geometry. It describes how the geometry evolved from history and the geometry that is taught in grade one to nine and collage. The area examined was based on fundamental geometric objects for example two- and three- dimensional objects and its characteristics and especially focusing on the areas of perimeter, area and volume. The literature- review showed that the conceptual understanding was primary to developing a good knowledge of geometry. The second purpose of his study examined whether pupils achieved the goals in geometry by working with a Mathematics Book.

The purpose of this thesis is to analyze and identify a selected number of key factors in successfully implementing open innovation. More precisely, it looks at how value is maximized using open innovation practices. The scientific approach taken is based largely on the network perspective, which puts relations to other companies in focus. An extended view of the resource based view (RBV), different from the traditional one by taking also external resources into account, is in addition central to understanding the use of external resources to create internal value. The two main research questions strive to look at how the company locates relevant partners and what the relations that are established with these partners should look like to get the most of open innovation.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

The purpose of this thesis was to examine how two different groups use information strategies in their Facebook group activities. A qualitative study was made using interviews and a qualitative observation method. The observation groups consisted of two selected groups on Facebook and I interviewed three chosen participants of each group; a Gatekeeper, a Gateopener and a Lurker. Through the information strategies I examined the selected groups? information environments.

The aim of this study is to examine how the Swedish writer Aurora Ljungstedt describes relations and desire in her En jägares historier, and what political message she tries to send her audience through that description.I have applied Eve Kosofsky Sedgwick?s theory of erotic triangles to the relationships in En jägares historier and found that they are structured in the way Sedgwick describes. The structure works to uphold and, when needed, re-establish patriarchal order in the book. Most female characters in En jägares historier are ? also in line with Sedgwick?s theory ? no more than articles of trade between men.

The problem being examined is the disturbing noise that is created in an open plan office on a company working with a creative process, such as a newspaper or a communications agency. The purpose of this study was to examine the needs for today for a sound absorber in open offices and create and design a design proposal. The aim is also to develop a marketing material the product proposal. The problem has been broken down into the following questions:- How does the user look at the need of a sound absorber in an open offices solution today?- Does an interior designer apply sound absorbers when they furnish the intended environment? - How can a design that meets the needs that exists be achieved and to speak the user?The study is based on three choice of methods a literature review on selected topics that relate to the topic, an interview with an interior designer to explore how an interior designer applies absorbers in open plan office and finally an extensive survey that treats the user's needs and appropriate appearance for the product proposal.The design process has undertaken the following methods, design brief, requirements specification, functional analysis and sketches to produce the final product proposal.

The objective of this master thesis was to study the relation between public green open space and health among adolescents in Uppsala municipality, Sweden. The aim of the study was to investigate if there is an association between the access to green open space in the living environment and adolescent´s health, in terms of fysical activity, self- reported health and overweight. The public health questionnaire ?Liv och Hälsa Ung 2009? provided data together with a map over public green space, where the measure taken into account is the proportion of public green space in the living environment. The study includes 3423 adolescents, 12-19 years old.