The purpose of this thesis is to examine a selection of ideological publishing houses in Sweden today. We want to examine where they are situated in the literary society, their terms and prerequisites. This is achieved through interviews with informants from each of the publishing houses, which we analyze with concepts from the culture sociologist Pierre Bourdieu. The publishing houses are also put in context through information from other actors in the literary field, together with previous research and other material about the Swedish book market. The main research problem in the thesis is to examine the relations between the selected publishing houses ? which profile themselves as ideological ? and the literary field where they exist.

I dagens samhälle har kommuner blivit allt mer konkurrensutsatta då möjligheterna för befolkningen att flytta har ökat. Detta har medfört att kommuner fått ökad press på sig att anpassa sig till nya förhållanden för att attrahera invånare. Nya förhållanden kan orsakas av bland annat demografisk utveckling, politiska val och konkurrerade kommuner. Därmed blir kommuners målstyrningsmodeller och hur de klarar av förändringar av intresse. Vi har kommit fram till att Falkenbergs Kommun som organisation är förändringsbenägen.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

Dagens elever möter texter som består av många olika delar, så kallade multimodala texter. Dessa texter kombinerar verbal text, bilder, diagram, film med mera. I denna undersökning skriver tre elever berättelser i appen Book Creator för iPad. Syftet med studien är att undersöka tre elevers texter utifrån forskningsfrågorna: vilka semiotiska modaliteter använder eleverna och på vilket sätt synliggörs elevernas multimodala textkompetens. I studien ingår även en reflektion över appen Book Creator utifrån vilka semiotiska modaliteter appen erbjuder, vilka områden i LGR11 appen kan stödja och vilket svenskämne den lägger upp till.

The purpose of this Master Thesis was to study the reader in the informal reading group. To fulfil our purpose we have used the following questions: how did the reader become a reader and what does her reading look like, why do people choose to participate in a reading group, how may the group influence the individual member in her reading and interpretation of a book, does the reading group have a therapeutic function, how does the informant find the group dynamics and different roles in the reading group, and finally how does the informant experience the discussion in the reading group. We have used two studies about reading groups, one by Elizabeth Long and one by Jenny Hartley. Our theory is divided into reading and group psychology. We have interviewed seven women belonging to different reading groups.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

This qualitative study investigates the conditions on the labour market for disabled people by examining which factors and processes contribute to disabled peoples inclusion to, or exclusion from the open labour market. Stigmatisation is also used as an analytical tool to better understand the exclusion of disabled people from the open labour market. The material to this study is drawn from qualitative interviews with the employees of the Swedish Employment Agency which specialises in supporting disabled people to find employment.  In conclusion, disabled people face several barriers which makes them more susceptible to become excluded from the open labour market. Such excluding barriers include a demand for high efficiency and productivity from employers, bigger cooperation?s and public organisations unwillingness to employ disabled people and prejudices from employers, especially against people with psychiatric disabilities. The employees of the Swedish Employment Agency suggest that they would be able to work more efficiently to help disabled people find employment if they had to do less administrative work, and would be able to work with fewer clients per employee.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

In today?s society Internet is evolving the tourism industry and it?s the pioneers that use this marketing channel to further their brands that?s that reap the benefits of early adoption. In this essay we research how well two kinds of ownership structures, private ownership and chain ownership, in the hotel market match up against each other in Internet presence and the steps they have taken to encourage guests too book via their websites. We determined that the hotel market in Karlstad was sufficient to study the different kinds of ownership structures as it?s small enough to see the competition between private ownership and chain ownership clearly instead of as normal in more densely populated cities where chain owned hotels dominates the marked due to sheer size. The scientific research consists of two types of methods.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

The purpose of this Master?s thesis is to describe and analyse the development of the public and the study circle libraries in the district of Kolbäck during the period of 1913-1954. The factors important for the library development described in sub-questions are: financing, locality, staffing, stock of books, book-lending level and uniting district effects. I use a hermeneutic interpretation model of interaction between the parts and the wholes, between reasons and results. This research leans mainly upon material which is sent to be deposited in archives in Hallstahammar, Västerås and Grängesberg.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

The ambition to involve younger people in future planning processes in order to get full participation of all groups in the society requires a deep and well-planned dialogue. Although, participation not always means inclusion. The purpose of this study was to analyze how the younger generation in the society is included in the future work. This is based on a case study of the developmental work in the municipality of Skellefteå.Questions that were answered were how the municipality has made the participation possible? To what extent has the younger generation been involved? How did this group experience their participation? The methodology consisted of mixed methods that include observations, surveys to the session leaders and to the participants in the dialogue and three interviews with two participants and one municipal civil servant.The result showed that the open information didn´t reach the younger generation to the open dialogues although the dialogue design gave good conditions for participation.

This is a report written for an examination project C-level, on the subject of energy. The examination project is a product of the FVB Sweden AB (district heating bureau). It started with a meeting with Stefan Jonsson FVB Sweden AB, were he explained the content of the project, and from this a presentation of the problem was made. The problem that needed to be solved was how they could control the valves in the system to provide heating to everyone in the system. The valves are often oversized so the pump in the heating plant would have to be enormous to be able to provide enough flow to be sufficient, if everyone in the system had there valves fully opened. I came up with two solutions to the problem, one was a wireless network that could keep track of the valves and the other solution was an extra sensor that was placed on the radiator.