Today's consumers are demanding more and more from companies and are no longer as easy to im-press as they used to be. It is now the consumers that hold an increasing amount of power over com-panies and not the other way around. This change in consumer behaviour has caused an identity crisis for traditional advertising, and companies are now searching for new ways of reaching their target audience. The purpose of this combined qualitative and quantitative case study is to examine possible risks and possibilities that a retailing company face when communicating through Facebook. Data has been collected through in-depth interviews with company representatives combined with a quantitative study of the company's Facebook followers in order to answer the questions of (1) which possibilities and risks a retailing company face through the use of a Facebook fanpage and (2) if there is a differ-ence in the attitude and behaviour of active respectively passive followers that may have been caused by a retailing company's marketing communication on Facebook.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

According to earlier studies, men dominates the sports pages in Swedish newspapers. The gender balance is far from equal and the purpose of this thesis is therefore to look into how Swedish local and regional newspapers covered gender in their sports pages during the year of 2013. The study also examines the news values of men?s and women?s sports, whether there are any differences compared to previous studies and whether there are any differences across the country. The study uses a quantitative content analysis and the result is based on editorial material from six randomly selected newspapers in 18 randomly selected days.

This study examines how the media reports on the Pride Festival in Stockholm and what news topics and themes it prioritizes. The purpose of this paper is to examine whether the media coverage of Pride highlights political questions related to social and societal problems. One of the main focuses of the study is on how the media covers male and female homosexuality. The newspapers examined are the tabloids Aftonbladet and Expressen and the respected dailies Dagens Nyheter and Svenska Dagbladet. The study extends over three periods: 19-07-2010 to 07-08-2010, 25-07-2011 to 14-08-2011, and 24-07-2012 to 11-08-2012.Several key theories and themes frame the study.

Abstract på svenska: Bakgrund: Vid en förlossning upplever kvinnan oftast svår eller extrem smärta. På senare år har efterfrågan på alternativ till traditionella smärtlindringsmetoder ökat och akupunktur har visat sig kunna ge både smärtlindring och avslappning. Syfte: Att belysa erfarenheter och upplevelser av akupunktur vid förlossningssmärta. Metod: En litteraturstudie genomfördes genom granskning och analys av åtta vetenskapliga artiklar. Resultat: Analysen resulterade i fyra kategorier: Erfarenheter av smärtlindring, erfarenheter av avslappning, minskat behov av traditionell smärtlindring och akupunkturens inverkan vid förlossningens samtliga skeden.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

During the last years, the pharmacy market undergone major changes. Re-regulation that has been done in 2009 meant that monopoly was unlocked for competition. In a market where firms offer equivalent products, increases the importance of delivery service as competitive tool to differentiate themselves among the crowd. This also applies to pharmacy market where the supplies of goods in large way consist of equivalent products regardless of the company.This case study observes the importance of delivery service in terms of competitive tool on pharmacy market by focusing on a company?s improvement in delivery service.

This is a theoretical study of changing relations between men and women in the context of modernisation. Ideas derived from a general theoretical discussion will be illustrated by examples from countries that are going through societal changes affecting the lives of men and women; Uganda, Morocco and Mexico. Focus will be on connections between changes in the public sphere and interpersonal relations in the private sphere. One part examines certain effects of women?s increased participation in politics and in the workforce, concluding that these changes may cause conflicts with traditional values and consequently tensions in inter-gender relations.

In this essay I have tried to come close to a probable answer to the following question: Is there a risk that the trust between the Swedish public and the Swedish medical services staff, including the doctors, will be severely damaged if euthanasia is legalized in Sweden.In order to try to answer that question, and some other relevant questions that has corresponding interest in the context that euthanasia marks, I have done like this: I have investigated experiences from the Netherlands and from Oregon. Since euthanasia is legalized - though partly in different forms - in both these sites. I have then tried to relate the most relevant parts of these experiences to a theoretical frame. This frame had been set up by three concepts: the sanctity of life, autonomy and trust.I have also tried to come close to understanding the impact that demands for autonomy has in this context. And I have tried to understand if the trust that the public has for a country´s medical services staff and the actual doctors is a form of trust that ought to be understood as a form of trust incorporated in social capital.I have come to the conclusion that there is no great risk that the trust between the Swedish public and the Swedish medical services staff, including the doctors, will be severely damaged if euthanasia is legalized in Sweden.

This essay deals with the subject of the use of news medium amongst the students inKarlstads University. The presentation of the problem is about illustrating the or thosemedium that is the most used amongst the students, and also which one, ore which onesof the news medium the students puts largest trust in. This subject was chosen with thepurpose to illuminate patterns and attitudes of and to news medium, to make it easierfor eventual research in the future to connect these patterns and attitudes with theparticipation in political elections. The subject in question is interesting because of thefact that the news medium is one of the largest sources of information for the citizensknowledge?s about the society, and the citizen?s attitude to the news medium mightpossibly have the ability to affect people?s commitment in politics.

Prostitution has for a long time been an understudied field in economics. Due in part to a lack of quantitative and empirical material, itself largely a result of the illegality or semi-illegality of the activity in most countries, the factors that explain the prevalence of, and pricing in, prostitution have remained largely undiscussed. In the last 20 year, this have begun to change: new theories ? notably by Edlund & Korn (2002), Rao et al (2003) and Della Giusta et al (2009) ? have been formulated and the rise of internet based escort sites have made large scale quantitative studies possible. This thesis examines if, and in what way, court documents can help expand the understanding of the economics of prostitution in Sweden.

With the rise of the internet especially and information- and communication technology in general, the opportunities for fast and effective communication and sharing of information have proliferated. In relation to the new technologies, the citizens? demands on organizations? communicative efforts have increased. Today?s citizens have high standards regarding transparency, the opportunity to dialogue and have hopes to influence the public sector.

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

Background: The need for structured practice has in recent years appeared in connection with the request for a more evidence-based nursing. In psychiatric care with its complex disabilities, it is important to have methods to identify these. Research has demonstrated the importance of patient participation in nursing that has been shown to affect their mental health. It is essential to get to know how patients with mental illness are capable of involvement in their life situation. The ICF emerged as a useful theoretical framework for development of questionnaires of patient participation.Aim: The aim of the present pilotstudy was to develop and test a questionnaire for participation, based on ICF.