Introduction: As the media landscape has changed so has fierce competition in the market, giving an effect of stronger commercialization of the media. Societal problems in our society are caused by increased commercialization and market orientation. Media has gone from trusted social institutions to focus on their own economic interests, where owners are expected revenue. The content of the media is characterized more and more by entertainment, because it attracts a larger audience. On one side media is expected to contribute to democracy in society and on the other they are expected to contribute profits to their owners, which creates a conflict in today?s media society.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

Culture is seen as an abstract phenomenon, not easily defined. It is cathegorized as something that affects every person, though it is seldom described how. This study adress how culture, in the form of basic assumptions and accepted behaviors and ways to think affected how young coaches formed their leadership under the influence of their organization. The possible implications for the importance of knowing about ones culture in an organization affect both the recruitment process in organizations and what the organization stands for and what is conveyed through values and ways to act in the organization. The purpose of this study was, through the use of semi-structured interviews with young coaches and organizational leaders and a review of policys, to get the perspective and experiences of young coaches regarding cultural influence on their leadership.

The following essay or thesis is a study over scientific endeavors in the fringe. It is a study of Riksorganisationen UFO-Sverige, whose proponents aim to make the UFO phenomenon (or phenomena) a subject of scientific scrutiny. To achieve this, the ufologists first have to redefine common concepts of ufology as pseudo science or religion, mainly by challenging definitions given by scientific sceptics on the one hand, and proponents of conspiracy theories or the new age environment on the other. Thus UFO-Sverige seeks to construct an alternative scientific identity in contrast to adversaries on both sides, each unwilling to give the UFO phenomenon any further examination. Following the work of Tomas Gieryn's sociological grip on questions of epistemology, especially concerning the social boundaries of science from other cultural categories through what has been labelled as epistemic boundary work, during which proponents of a particular field aim to achieve epistemic authority and thus the legitimate right to define what is and what is not science, I seek to analyze how questions of science and legitimacy are actualized in an intellectual environment or culture not broadly accepted as scientific.

Taligenkänning som verktyg vid direkttextning av tv-program har börjat användas på försök av några utländska tv-bolag. I examensarbetet undersöks möjligheten att använda svensk taligenkänning för att direkttexta tv-program på Sveriges Television. Ett av de största hindren för talbaserad direkttextning är att den kognitiva belastningen ökar vidsamtidigt lyssnande, talande, och skrivande. Dessa tre moment måste kunna utföras samtidigt av textaren. Undersökningar visade att det borde vara fullt möjligt att arbeta på detta sätt.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

Bakgrund: Tidigare forskning har visat att depression är ett vanligt problem hos den äldre befolkningen. Det är ett problem som ofta kan vara svårt för vårdpersonalen att upptäcka och därmed behandla, något som orsakar onödigt lidande. Syfte: Syftet med litteraturstudien var att belysa faktorer och varningssignaler som sjuksköterskan bör uppmärksamma för att underlätta identifieringen av depression hos äldre personer. Metod: Artiklar söktes i databaser såsom PubMed, PubMed Central, Google Scholar och PsychINFO med sökorden: elderly, elderly people, older adults, depression, recognition, identification, risk factors och nursing i olika kombinationer. Artiklarna som söktes skulle innefatta både män och kvinnor samt endast äldre personer (>60 år).

People move between countries and establish connections all over the world. This results in a need to solve problems with cross-border inheritances and partitions of joint property. Today these situations are regulated by the countries? own international private law. EU has adopted a constitution that harmonizes rules of jurisdiction and applicable law for inheritances but not the partition of joint property.

BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

This study examines the cultural place and status of video and computer games in the Swedish public library. Using works on popular culture and the theories of Pierre Bourdieu, this study employs quantitative methods, as well as textual analysis, to analyze the results of an online questionnaire with 19 questions focusing on selection criteria, shelf placement, perceived competence, as well as reasoning for having or not having these games in the library. 286 out of the 440 libraries contacted is participating in the study, and the libraries consist exclusively of public libraries in Sweden that are found in the database of the Royal Library.The results of this study show that a larger number of libraries than previously indicated have started to provide electronic games to their patrons. At the same time, patterns in the data and comments suggests that these games in many cases still do not enjoy the same level of cultural recognition as other media. Indicative of this is the way most libraries seem to focus on the medium being exclusively for their young patrons, with seem-ingly very little in the way of investment for adults.

Background: Power by force and threats used to be the common way to collect taxes, but this procedure is today completely different. It?s now more about building a mutual relationship and with help of laws and controls steer citizens and companies to pay the tax they owe. Thus the way to collect taxes have changed over the years, the collecting of taxes aren?t a popular task to do.

Distributed, renewable generation-units and more efficient use of electric power,demands a developed electric grid. This grid is often referred to as the ?Smart Grid?.This future electric system rise expectations among actors in the existing electricmarket. International organizations share visions of opportunities for electricityconsumers and new actors, ready to enter the market. At the same time, electricutility companies may question the need for some of these upcoming changes, as theyare sometimes expected to lead the development.This paper therefore seeks to investigate the business opportunities related to SmartGrids.

The depth-to-water-index (DTW-index) is derived from digital elevation models (DEM) to map soil wetness, in terms of distance from soil surface to the ground water table. The aim of this GIS based study was to investigate the existence of a relationship between DTW-index and forest site productivity (SP). The belief of such an assumed relationship was based on knowledge that the ground water level is related to site properties that can either promote or impede tree growth. Data primarily comprised rasters of the Krycklan catchment in northern Sweden and depicted DTW-index and a laser scanned vegetation height. The 100th height percentile of each pixel in the vegetation raster was assumed to mirror the top-height, letting it act as a relative measure of SP within a delineated area of equal stand age.

Examensarbetet utgörs av en sammanfattning av tre genomförda nybyggnadsprojekt. Foton, ritningar och skisser visar hur arkitektoniska koncept omsatts från vision till verklighet. Gemensamt för projekten är att målbilden varit inriktad på nytta, identitet och mervärde. Kanal 5 i Stockholm är en mindre glasbyggnad som blivit en symbol för omvandlingen av ett helt innerstadskvarter, där verksamheterna ändrats från industri och hantverk till arbetsplats för idéprojekt och mediaproduktion. Byggnaden fungerar som huvudentré till äldre lokaler som renoverats. Stadsutveckling.

Background:Life-cycle costing (LCC) is an investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.