This master thesis is developed based on the desire of the water and sewage department in the municipality of Karlskrona. The department, which vouches for the quality of produced drinking water and sewage cleaning, was in need of help dealing with risk analysis.The water and sewage department is obliged to identify and assess risks according to Swedish legislation. However, no guides for this purpose regarding safety, health, environment and quality were available. The aim of this report was to accomplish a guideline for the performance of risk analysis within water and sewage plants. If the guideline is used, the requirements in the legislation will be obtained.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

The purpose of this thesis is to gain a better understanding of how elderly people seek and use information in everyday situations. A further aim is to suggest ways for the library to offer more services specifically tailored for pensioners. This is an important topic as pensioners are a rapidly growing group of library users. We conducted qualitative interviews with four elderly people concerning their information needs in everyday life, and discovered that they rarely use the library, preferring instead to get their information from various internet sites and their pensioners? organisation.

The purpose of this paper is to explore how masculinity and femininity are constructed in the magazine Veckorevyn, through a critical discourse analysis of 18 articles from six issues in 2011. This is done by using a variety of theories and previous research results, which is gender theory, the theory of late-modern society and media theory. The analysis shows that Veckorevyn depicts virility and feminine differently. Furthermore, pointing the results from the analysis that a change of manhood and womanhood takes place in the social practice. The selection of articles from the magazine also shows that Veckorevyn seems to promote gender equality. .

The way we socialize today is radically different from how it was only twenty years ago. Since the arrival of the Internet more and more of what we know about the lives of our friends comes from text-based social networks, or blogs. This means that we all, more or less, have become authors of our own life stories and that the reality we live in have become fictionalized. In this paper I explore what effects this postmodern process of dissolving boundaries has had on the autobiographical genre, where the line between fiction and reality is traditionally stressed. By analysing Carina Rydberg?s (b.

PURPOSE: To analyze how companies in the Swedish beer industry strategically workingwith CSR externally in order to increase their legitimacy.METHOD: Qualitative interviews and text analysis to enable data to stakeholder analysis.MATERIAL: Respondent interviews with key individuals, textual analysis of CSR-relateddocuments of the largest beer producers in Sweden.MAIN RESULTS: The study shows that it is possible to distinguish three main categories ofstakeholders to the beer producers. These have various high stakeholder values, wherecustomers are those with the highest value, then consumers and third critics. That these havevarious high values allows different strategic approach to the key issue of how preventivemeasures, that can be said to work against their own products, affects the beer producerslegitimacy among stakeholders..

The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.

My thesis brings up the subject of power. In the 33 local authorities we have in Skåne, I have made a quantitative study, to see how many young people that are included in the power of politics, through local authorities parliament. This is the first of the two parts that I have devided my thesis into. The second part is qualitative and examines four young politicians, and their thoughts on holding a position that is so unusual to hold at their age. This is the basis for my analysis where I bring up age as a form of discrimination.

PURPOSE: To analyze how companies in the Swedish beer industry strategically workingwith CSR externally in order to increase their legitimacy.METHOD: Qualitative interviews and text analysis to enable data to stakeholder analysis.MATERIAL: Respondent interviews with key individuals, textual analysis of CSR-relateddocuments of the largest beer producers in Sweden.MAIN RESULTS: The study shows that it is possible to distinguish three main categories ofstakeholders to the beer producers. These have various high stakeholder values, wherecustomers are those with the highest value, then consumers and third critics. That these havevarious high values allows different strategic approach to the key issue of how preventivemeasures, that can be said to work against their own products, affects the beer producerslegitimacy among stakeholders..

In Adult Education-Restaurant students often have a negative attitude towards the subject of math. Often mathematics is associated with what experiences the students had of this subject in elementary school - experiences that many times reduce the motivation for the same that is so frequent in the catering industry, in different contexts. Mathematics more or less unconsciously permeates restaurant profession at large, and as a chef you must realize the importance of mathematics in your daily work in the kitchen. The purpose of the work is to develop the mathematics lesson weight and volume by planning and designing more stimulating lessons accommodated in the kitchen - combining calculation problems with the work in a real kitchen environment. The aim is to help increase the students? motivation for and understanding of the importance of mathematics in the kitchen work. An action-oriented research method was used where students in a survey were asked to answer questions about their previous experiences with mathematics and how they themselves thought that motivating lessons on mathematics in cooking should be designed. The survey revealed that the majority of the students thought that the mathematics lessons weight and volume preferably should take place in the kitchen.

The purpose of the study was to analyze how media, in this case, the daily newspaper Dagens Nyheter, produces the men and women in men's violence against women in close relationships in news articles and if there has been a change over time in this production. It is a qualitative study in which 40 news articles from DN were analyzed. The starting point in the tanks around the analysis is from a social constructive perspective. Critical discourse analysis is the method I chose to use in the processing of news stories. The result is divided into four different blocks where each block presents the results and the analysis for the following years: 1994, 1999, 2004 and 2009.

The goal in doing this study has been studying public interpretations of media content in the commercials that this study uses. The analysis was based on two TV commercials for feminine hygiene products. Initially, they seemed to differ from each other, but soon the question whether or not they in fact did convey the same underlying message was raised. The theoretical premises on which the study was founded on are the gender perspective in advertising and the social construction of gender. To reveal the hidden signs appearing in these commercials and to find out their meanings, we used the method of semiotic analysis.

Most companies have a bottleneck in their production, that is a constraining re-source. When the demand is higher than the capacity in the constraining resource it is impossible to produce the demanded output. This problem leads to delayed deliveries, unhappy customers and ultimately to decreased revenue. Bottlenecks therefore has a significant role in production and must be handled thereof.MW Power in Sävsjö, Sweden designs and manufactures water and steam boilers for the customer's unique needs. MW Power invested in a new plasma cutting ma-chine but the machine has not reached the expected capacity.

The research objective of this thesis was to conduct a holistic evaluation of an operational information system. By holistic evaluation we mean that an equal focus was placed on both the system system perspective and its users user perspective, in the actual environment where the system and its users function contextuality. In addition, the methodological objective of the study was to test a new research approach in a real life setting. The participants of the study were twenty newspaper journalists employed at Göteborgs-Posten GP. The information system NewsLink is a manually indexed full-text database containing all articles published in GP since 1994.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.