The relationship between color and music, and their relation to the human being and our surrounding universe has been subject of studies, theories and experiments since the old ages. From the ancient China and Persia to the present times, philosophers, scientists and artists have tried to explain these connections between color and music and also tried to find answers to this ancient enigma.The invention of the color organ c. 1730, an instrument that was intended to display color in addition to the musical auditive experience, was the first attempt to materialize the practical correlation between notes and color. This correlation has its foundation in the ideas of Isaac Newton, who through his book Optics published only a few years earlier, conformed the beginning of a new art culture: ?Visual music?, in which image and sound are the fundamental elements in the creative process.The ?visual music? concept is not only grounded in the ideas of music and sound, but also in the extraordinary creative capability of certain individuals.

SAMMANDRAGÄmne: Företagsekonomi, Magisteruppsats, 15 poängHandledare: Cecilia LindholmTitel: Redovisning av intellektuellt kapital i IT- och industribranschen ? en studie av årsredovisningarSyfte: Syftet med denna uppsats var att undersöka hur tio svenska börsnoterade företag i IT- och industribranschen redovisade sitt intellektuella kapital, med utgångspunkt från Sveibys (1997) uppdelning av det intellektuella kapitalet i intern struktur, extern struktur och humankapital. Avsikten var även att undersöka huruvida det fanns något samband mellan redovisningen av det intellektuella kapitalet och de utvalda företagens market-to-book value, och hur detta samband i så fall såg ut.Teori: Studien byggde i stor utsträckning på Sveibys (1997) modell kring identifierandet av det intellektuella kapitalet. Vidare har Guthrie et al. (2004) samt Abeysekeras (2008) definiering av det intellektuella kapitalet till stor del använts för att operationalisera Sveibys (1997) modell.Metod: 2008 års årsredovisningar från tio svenska börsnoterade företag har insamlats, och sedan analyserats med hjälp av innehållsanalys.

Prisons are for many an unknown world, and few know about the prison culture which includes unwritten rules, power structures, interactions and relationships between inmates and correctional employees.While many think that Swedish prisons are too comfortable,inmates are facing extreme stress due to surveillance and detention, by depriving inmates their possibility to shape their own lives. When the inmates is deprived of control over their own life?s the penal system have great power to shape and to influence the inmates.The purpose of this paper is to investigate prisoners' experiences of treatment and exercise of power in prisons. Starting point is to examine what are the kinds of relationships between prison officers and inmates from a power perspective, if there is any difference between the closed and open prisons and how the inmates affected by the structures that exist.Based on my overall purpose, and with my informant´s stories which revealed a number of similar points, four main headings were developed; Mass media and society´s view, and unknown world, interaction between inmates and prison officers and consequences.Prison officers with the role as a contact persons as well and other staff which work close to the inmates play a significant role by supporting through motivational interviewing and can help the inmates to gain insight about their life situation and actions. My informant?s underlined that a good contact person can either help or discourage.Inmates who contributed with their experiences express that there is a big difference between open-and closed prisons.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The hypothesis of this study is that the local government act in Sweden 1862 was an instrument for the state to keep its´ political influence on the local level. It did not open for local self-government. The swedish historians Dahlkvist and Strandberg description of the Swedish local government act support this hypothesis, as does the analysis of political scientists Pettersson and Söderlind. The general opinion that the local government act opened for local self-government does still exist among many swedish historians.This study had two aims. The first was to investigate the actual extent of self-government in Borgvik, a small municipality in Sweden during the period 1861-1924.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

This report studies how the divergence between men and women is manifested in the physical space and how the representation of room recreates this divergence. Spaces are coded and women have traditionally been associated with private space and men with public space, leading to that the home is encoded as female space and public squares as male space. Thereby women lack a natural place in public space. The National Board of Housing, Building and Planning (Boverket) wants to change this situation by enforcing safety-creating measures based on gender equality theories.I have studied what potential risks the project initiated by Boverket as well as discuss the potential problems with representation. Can representation be used without freezing the space? I also search for methods for working with a gender perspective without reproducing gender stereotypes and roles and avoiding encoding the private as female and public as male? Also I use a public seminar with urban planners, artists and architects to retrieve how we work with these issues today.I conclude that city planning needs to incorporate new strategies of thought that does not divide space, e.g.

Syfte: Syftet med uppsatsen är att beskriva och analysera hur kommunala energibolag resonerar vid val av avskrivningsmetod samt hur kommunala energibolag har förberett sig inför införandet och hur de förhåller sig till implementeringen av komponentavskrivningar.Teorier: De teorier som använts i uppsatsen finner vi vara relevanta och applicerbara utifrån studiens syfte och frågeställningar. Vi har bl.a. använt oss av Burns & Scapens ramverk som ingår i den institutionella teorin, vilket är den teori som studien utgått ifrån.Metod: Studien utgår ifrån den kvalitativa ansatsen med hjälp av semi-strukturerade intervjuer och dokumentgranskning.Empiri: Empirin innefattar intervjuer med 5 kommunala energibolag inkluderande granskning av relevant dokumentation.Slutsatser: Studien har visat att de kommunala energibolagen upplever avskrivningsval som en svårbedömd process som präglas av en inre tröghet på grund av påverkande faktorer och inrotade regler och rutiner. I och med tolkningen och införandet av BFNs regelverk avseende komponentavskrivningar har ett internt motstånd byggts upp på grund av svåra och godtyckliga bedömningar. Detta har bidragit till en spretighet, vilket har påkallat behovet av tydligare rekommendationer och direktiv.

The purpose of this paper is to explore the female experience as it is spoken of in the novel Sindhia written by Rut Hillarp (1954) and how the main character in the book violates the experience from a queer perspective. My aim is to through a close reading highlight a number of discourses that underpin the book's imminent theme of love and submission.According to Norman Faircloughs critical-discourse analysis, the text one reads produces a certain amount of discourses that one consumes. This way there is a dialectical interaction that can be set into a practical analysis together with a suitable academic perspective. This is the method I use in this thesis.The academic perspective I add isJudith Butler's queer theoriessupported by Michel Foucaults social genealogyin order to understand/analyze the woman?s position in relation to a social empirical history.I came to the conclusion that Sindhia produces the woman's discourse from an ancient biblical/ mythological time up to modern time.

AbstractAim: The aim of this essay has been to study how the Swedish church has created the image of their religious activity through media. This has been by studying the three commercial campaigns launched by the Swedish church during the years 2000, 2001 and 2003. Questions asked are: How has the Swedish church chosen to profile it self? Which discourses can be recognized in the campaigns? Which messages has been communicated through the campaigns? How has these discourses created the image of the Swedish church?Method: The methodological framework is critical discourse analysis inspired by Norman Faircloughs? three-dimensional model. Thirteen images all part of the campaigns are analysed using a semiotic method.

This thesis is a contribution to the discussion on the public library?s institutional identity in late modernity. The aim is to shed light on the public library?s identity as expressed through its public events. The thesis seeks to answer the following questions: What kind of public events are offered at public libraries? What themes distinguish the content of these events? What characterizes the institutional identity expressed through these events? In addition to the concept of institutional identity, a model of four library spaces, developed by Skot-Hansen, Hvenegaard Rasmussen, and Jochumsen, constitutes the theoretical framework of this thesis.

The Swedish photographer and artist Eva Klasson, based in Paris in the 1970s, gained attention for her series of black-and-white photography of her own naked body, which opened up for an international artistic career in the late 1970s. Despite a promising career she however abandoned photography and disappeared from the artistic sphere only a few years after her debut. There has been a renewed interest in Klasson?s work in Sweden the last decade where she has been exhibited at museums and galleries. Today she is represented at art museums and institutions including Moderna Museet, The Modern Museum of Art, in Stockholm.

Prisons are for many an unknown world, and few know about the prison culture which includes unwritten rules, power structures, interactions and relationships between inmates and correctional employees.While many think that Swedish prisons are too comfortable,inmates are facing extreme stress due to surveillance and detention, by depriving inmates their possibility to shape their own lives. When the inmates is deprived of control over their own life?s the penal system have great power to shape and to influence the inmates.The purpose of this paper is to investigate prisoners' experiences of treatment and exercise of power in prisons. Starting point is to examine what are the kinds of relationships between prison officers and inmates from a power perspective, if there is any difference between the closed and open prisons and how the inmates affected by the structures that exist.Based on my overall purpose, and with my informant´s stories which revealed a number of similar points, four main headings were developed; Mass media and society´s view, and unknown world, interaction between inmates and prison officers and consequences.Prison officers with the role as a contact persons as well and other staff which work close to the inmates play a significant role by supporting through motivational interviewing and can help the inmates to gain insight about their life situation and actions. My informant?s underlined that a good contact person can either help or discourage.Inmates who contributed with their experiences express that there is a big difference between open-and closed prisons.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

How do you build cities that are exciting and nice to live in? What factors in the physical environment is it that make you feel comfortable in some of the places in the city, but in other places not comfortable at all? Why do some cities have a rich public life in their public realm, while the public realm in other cities is abandoned and empty? How do you plan environments that support people?s physical and mental health? These are questions that I put to myself, and that people who are interested in or working with physical planning should ask themselves. That is why I have been studying an authority on the subject, the Danish Professor Jan Gehl, who has been researching and working with peoplefriendly public realms for 50 years. He is best known for his book Life between buildings that has been a text-book in the education of architects for more than 30 years, and to have initiated Copenhagens most famous pedestrian street, Strøget, to show his theory of how people will use the public realm, if it?s only got the right qualities.