This paper treats the question about how the internationally established company, Apple, is affected by intern or extern events when it comes to the trade market. The purpose of the study is to investigate if chosen events create abnormal return on Apples stock market. The chosen research area is Steve Jobs three sick-listings, It-bubble and the purchase of the search engine company Siri. The reason of writing about this is the big interest for the stock market and its function.This study methodological starting position is quantitative done by an event study, with qualitative feature done by an interview with an expertise within this area. When analyzing the empirics, we have used the efficient market theory that says that information should not affect the stock market in the degree that abnormal return creates.

The purpose of this paper is to examine how LKAB are portrayed in the newspaper Dagens Nyheter (DN). The methods that were used were: Critical Discourse Analysis (CDA) combined with Critical Linguistic Analysis. These were used since they help to reveal the structures and unconscious meaning and power of word. It gives the tools to see how authority, power and meaning of words are constructed during social practice of the way they are used. To complement the method the theories that?s used are discourse analysis since CDA is both a method and a theory.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

SAMMANFATTNING Titel: Konvergensen av externredovisningens och ekonomistyrningens tidsperioder ? med fokus på budget. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Jessica Gustafsson och Gustav Sandkvist. Handledare: Stig Sörling och Tomas Källquist. Datum: 2014 - Juni Bakgrund: Sedan länge har en diskussion förts gällande relationen mellan externredovisningen och ekonomi- och verksamhetsstyrning. En del forskare menar att det råder en konvergens mellan dessa system. Studier som gjorts inom detta område har varit inriktade på olika fördjupningar. Det är bristen på forskning inom fördjupningen om de båda systemens tidsperioder som väckt vårt intresse att utforska detta närmare. Syfte: Syftet med studien är att skapa förståelse för hur externredovisningens tidsperiod kan påverka företags ekonomistyrning och interna styrmedel, med fokus på budgetering. Metod: Studien har genomförts via en kvalitativ design med en abduktiv ansats.

The aim of this Masters thesis is to examine the librarian discourses that can be identified in the job advertisements of today, to examine how the discourses differ and also how these discourses might influence the librarian profession and its status. The method of investigation is a qualitative analysis of printed sources, using Ernesto Laclaus and Chantal Mouffes discourse theory as well as the theory of professions as a theoretical base. The thesis shows that two discourses can be identified in job advertisements for 2004, one public librarian discourse and one scientific librarian discourse. The major difference between the two discourses are work tasks where the public librarian discourse very often contains areas of responsibility and development work, whereas the scientific librarian discourse often contains administrative work tasks. Other differences include a great demand for driving licences and an interest in children and youth in the public librarian discourse, something which is not asked for at all in the scientific librarian discourse where there is a great demand for knowledge of languages instead.

The ski resort is a business unlike any other. While providing the customer with a service, it produces the service in a manner that in many respects resemble the traditional producing company. Therefore, since the challenges facing the ski resort are a mixture of what can be found in these different environments, this study aims to investigate the applicability of Lean principles in this context. With a qualitative approach based on direct observation, combined with survey data from 2819 respondents, we evaluate the expected effects on customer value of ten commonly defined Lean principles. The study finds that although Lean theory can help disseminate customers throughout the resort and provide greater transparency, the nature of the operations calls for caution.

The purpose of this thesis was to figure out the feelings that librarians felt towards the e-books at the library. And if it affects their work at the library, especially from a financial point of view. The reason I decided to do this study is because the subject of e-books has become bigger in the last couple of years, and that I got the feeling that the librarians didn?t like them that much. So I did six interviews with six different librarians from different libraries to see if they felt the same thing or if they are in fact positive towards them.The results I received from my study were that the librarians are positive to the e-book.

Syfte: Syftet med denna studie är att se hur yrkesrollen och yrkesidentiteten hos redovisningskonsulter förändras på grund av de externa förändringar som ständigt sker i branschen.Teoretisk ansats: Litteraturgenomgången är uppbyggd kring två delar. Den första är yrkesrollen och den andra är yrkesidentiteten.Metodologi: Studien använder sig utav en kvalitativ metod för att skapa en förståelse kring hur redovisningskonsulterna själva ser på hur förändringarna har påverkat deras yrkesroll och yrkesidentitet.Slutsatser: Slutsatsen som denna studie har kommit fram till är att fyra externa förändringar: auktorisationen av redovisningskonsulter, införandet av Reko, avskaffandet av revisionsplikten och införandet av K2 och K3 regelverken påverkar redovisningskonsulternas yrkesroll och yrkesidentitet. De har fått en utbredd yrkesroll och den sociala biten har blivit viktigare och även de personliga egenskaperna har förändrats..

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

The purpose of this study is to examine teachers and school-leaders attitude to the school library. Both the cause of and the consequences of these attitudes are examined. In order to fulfil my purpose I have examined this through both literature and empirical studies. I have interviewed the headmaster, the school librarian and two teachers at two comprehensive schools. As theoretical framework I have used David Loertschers taxonomy containing theories about the levels in an ideal school library and Miles model of school development.

The purpose of this study is to examine young adults', 18-19 years old, attitudes towards corporal punishment and with the help of social constructionism, grid-group theory and relevant concepts analyze the results and compare it with previous research. The research questions introduce various factors such as gender, origin and personal experiences of corporal punishment that may affect the attitudes. In order to fulfill the purpose and answer the research questions, a quantitative research method has been selected. There was 118 participants in the survey. The study was conducted by means of surveys in high schools in Örebro. Social constructionism made us realize how the community, perceptions and expectations might influence attitudes. Grid-group theory gave us an insight into how different family structures may explain why attitudes toward corporal punishment of children differ between individuals.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

The purpose of this Master?s thesis is to perform a user oriented evaluation of the International Library?s website. The questions posed in this study are; for what purpose do the users in this study turn to the International Library?s website; what does the users information searching process consist of when visiting the site; how does navigation, layout and content effect the users satisfaction with the website; do the users in this study consider that the International Library?s website can be improved and if so, how? The study was performed with a user oriented approach where six qualitative interviews with librarians who use the website were conducted. These interviews were analysed using Brenda Dervin?s Sense making-theory and Leclercq?s theory about user satisfaction.

This bachelor´s thesis wants to look closer at librarians´ experiences of comics, manga and graphic novels. In order to bring these experiences forward qualitative interviews and the method of phenomenography was used. The material was then examend againstna theory of previous research, revealing that the problems librarians in Sweden face with these media are largely the same as the problems faced by librarians in other parts of the world. It also became clear that the participating librarians held a positive attitude to the presence of comics, manga and graphic novles in their libraries..