The aim of this study is to examine new interpretations of homosexuality in Islam based on Scott Kugle?s book ?Homosexuality in Islam? and the documentary ?A Jihad for love? by Parvez Sharma. Through a theological perspective, a critical analysis is performed in order to find new interpretations and compare them with each other and with the Islamic legal tradition. Argumentative analysis is also used for both the book and the documentary for this essay.     Both Kugle and Sharma use new interpretations and arguments about love to find space for homosexuality in Islam. They use a Muslim language to have relevance with their discussions to Muslim readers and viewers.

Ever since Thomas More?s book Utopia was published in 1516, theutopian idea has not lost its topicality and has been strongly rootedin literature, art, film and architecture. Utopia can be seen as a statein which utopia allows a space for wishes, dreams and a desire forsomething better. In my degree project I have chosen to explore thehistorical utopian ideas to create a content that treats utopia on asubjective level. With visual communication as a starting point I havetried to fixate this state in a book.

AbstractFrom 1st of July 2003 it is compulsory for companies with an average number of ten employees the latest two financial years to account sick leave in the annual report.The government?s purpose with accounting of sick leave was partly to evoke an action from the companies? side in terms of motion as an effect due to the awareness of the level of the sick leave. The government was of the opinion that the companies had too deficient knowledge in sick leave and that the knowledge about causes and costs had to increase.In this paper three companies affected by the compulsory accounting of sick leave have been interviewed. The paper defines to only concern private companies. The companies were interviewed in purpose to form an opinion of whether the companies have changed their health promoting actions due to the application of the law.

This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

The aim of this study is to examine new interpretations of homosexuality in Islam based on Scott Kugle?s book ?Homosexuality in Islam? and the documentary ?A Jihad for love? by Parvez Sharma. Through a theological perspective, a critical analysis is performed in order to find new interpretations and compare them with each other and with the Islamic legal tradition. Argumentative analysis is also used for both the book and the documentary for this essay.     Both Kugle and Sharma use new interpretations and arguments about love to find space for homosexuality in Islam. They use a Muslim language to have relevance with their discussions to Muslim readers and viewers.

The aim of this study is to examine new interpretations of homosexuality in Islam based on Scott Kugle?s book ?Homosexuality in Islam? and the documentary ?A Jihad for love? by Parvez Sharma. Through a theological perspective, a critical analysis is performed in order to find new interpretations and compare them with each other and with the Islamic legal tradition. Argumentative analysis is also used for both the book and the documentary for this essay.     Both Kugle and Sharma use new interpretations and arguments about love to find space for homosexuality in Islam. They use a Muslim language to have relevance with their discussions to Muslim readers and viewers.

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

This two years master?s thesis is about book circles for children, arranged by the public libraries in Sweden. The purpose is to gain knowledge about how children experience their participation in book circles, and how they experience their own reading. It focuses on children aged 10 to 12 years, and their leisure reading. The research questions are: What are the book circles? function for the participants? How and why do the children read? What kind of literature do they like? Do the children experience that their reading has developed through their participation in the book circles? What parts of the reading process do the book circles influence?The theoretical framework is threefold.

This is a bachelor thesis, written at the business studies institute, Uppsala Unviersity, exploring how digitalization has affected the Swedish book industry. This is done by studying how the introduction of the e-book has changed the way the publishers work and what problems and opportunities arise with the new way to publish and consume books. The technology optimists, that existed around the turn of the millennium, when the e-book came, made predictions along the lines of the physical book having ceased to exist within five to ten years. But the physical paper books do very much still exist, so haven?t the change happened as predicted? The purpose of this thesis is as follows: How has introduction of the e-book affected the relationship between the Swedish publishers and the book as a whole? This means that we consider the book as a concept, as a resource or product, and study how a change in this product affect publishers.The theoretical framework used is basically classical network theory.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

Sun Microsystems chose its own Open Source path by not following competitors in their commitment toGNU/Linux. Sun instead created its own Open Source project from the source of Solaris under the name ofOpenSolaris. The business model of OpenSolaris belongs to the new and more commercially viable OpenSource, referred to as OSSg2. This survey was based on articles on the adoption of Open Source in organizationsand István Orci?s publication Kritiska IT-System.

Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.