During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

The invasive species raccoon dog (Nyctereutes procyonoides) is currently under establishment Sweden and it is vital to discover invading individuals to prevent colonization. The use of wildlife cameras to discover dispersing raccoon dogs have been implemented in the north-European raccoon dog management program. In this study, I test the ability of four commercially available scent lures to attract raccoon dogs to camera stations. The study was conducted in the Åland Islands where raccoon dogs are abundant and the results could improve the effectiveness of the camera stations used in the program. I used 12 sites with five camera stations in each and tested the four lures and one control with no lure in each site.

The purpose of this study was to understand school counselors´ and teachers´ perspectives on the prevention of bullying in relation to social capital. The study was based on a qualitative process with semi-structured interviews from three teachers and three school counselors from three different schools. The main question was to find out teachers and school counselors perspectives of bullying in relation to social capital. The analysis was based on a theory that focuses on social capital, where trust and confidence as well as universal and selective interventions are important. Today, bullying is considered a serious and significant problem in school.

In this thesis, it is investigated if it is possible to create a common factor of the work tasks done by an air traffic controller, which then can measure workload. This will lead to the development of a tool to measure workload at small airports. In the research project a questionnaire is created to measure the different tasks an air traffic controller has. The same questionnaire will also measure the number of environmental factors that exists around the air traffic controller. To measure the validity of the questionnaire, the authors are using NASA-TLX.

The purpose of this study is to investigate whether there are any similarities or differences between leisure-time pedagogs and primary school teachers' verbal communication with parents. Questions we ask ourselves is how the verbal contact looks like today, the desire for how it should be and the importance of verbal communication has.We chose to make a qualitative questionnaire study in the form of open questions to three leisure-time pedagogs, three primary school teachers and eleven parents were asked to answer.The results show that leisure-time pedagogs, primary school teachers and parents believe that verbal communication is important and significant. They believe that it is working well today, whether is via face to face, telephone or email. The verbal communication should be honest and straight between all parties. Parents believe it is important to know leisure-time pedagogs who take care of their children, in order to create a sense of security among parents.

Marketers are today confronted with new forms of media and tend to use different strategies to exploit these media. The podcast medium has emerged in a time of changes in terms of media planning. By using stimuli containing identical context with different forms of advertising, this thesis seeks to explore whether ads, sponsorships or product placements is more favourable for an advertiser to practice in the podcast medium. The purpose of this study is to investigate the differences in communication effects, such as attitude towards the brand and purchase intention, depending on the form of advertising. Testing if previous research, made on the same format but in different media, is applicable in the podcast medium carries out the study.

A film can attract all kinds of emotions and moods of the audience through its audiovisual communications and cinematic expression, in which music plays a significant role in both understanding and interpretation of film content.It is interesting to explore the musical significance and the emotional aspect of the film out of a media and communications perspective and visual communications perspective because it?s a subject that belongs to the communications of scientific discipline as film is a media text which is working both as communicative and as audio-visual medium with its expressive aspects.The purpose of this bachelor?s paper is to increase and deepen the understanding of music's function and significant role in context with its reinforcing sense of visual expression in film. More specifically, it aims to explore the musical value of the expressive aspect of the media text in form of film musical Les Misérables (2012), which has been transmedialised from the novel of the same name, referring to the sound, music and song in relation to the film's visual expression.The research questions are at the core of the essay study: "how is music used to reinforce the cinematic visual expression?" and "how can music signify the narrative and highlight the emotional aspect of the film?" The theoretical framework is based on some of the key scholars assumptions such as Michel Chion (1994) and Claudia Gorbman (1987), who share the same theoretical views that the soundtrack seems powerful when it expresses its participation in a scene?s emotional moods as the music follows the scene?s rhythm, the image?s flow and contributes emotional and musical codes of emotions and expressions. According to Chion sound and image interact together to tell a story where sound enrich the image with expressive and informative values.

In the construction industry today there is a significant technological revolution goingon. New methods for automated processes and information management are developedcontinuously. Intense studies are currently taking place to ensure ways and means toembrace the new technology of BIM.At the present, environmental certification systems are considered cumbersome andchallenging. However, the increasing demands of sustainable development in the constructionindustry imply that the environmental certifications will not disappear. ThisMaster Thesis examines the possibilities to apply BIM technology within the field ofenvironmental certifications to streamline the processes.The applications that provide the best opportunities are:- To use BIM to be able to, during the design stage, dynamically evaluate the resultor score a certain building will achieve.- To avoid unnecessary work through collection of data for calculations directlyfrom a BIM-model.- To be able to automate certain time consuming calculations that are currentlyperformed manually.- To automatically examine the completed model to ensure that the demands arefulfilled.The possibilities to use BIM within these areas are however limited by the technologyitself.

The association between social parameters (i.e. socio-economy and level of education) and voting behaviour has been reviewed and analysed based on data from municipal council elections in Stockholm and Gothenburg in 2002. Some social scientists argue that the class voting is in decline and that new social cleavages have emerged. However, by using regression analysis techniques, this study implies a strong dependence of voting behaviour on social parameters, such as socio-economic status (SES) and level of education. Socio-economy appears to be a dominant predictor in the analysis.

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

Transport is an important aspect to take account in efforts to achieve sustainable tourism development. If we do not change our behavior regarding travel, the consequences will be significant for the environment. This study examines the various transport operators on the two Swedish ski resorts if their websites and marketing are different from each other in the mode selection. The destinations are Åre and Hemavan Tärnaby. They studied modes are two Swedish airlines, two train companies, three bus companies and three taxi companies.These corporate websites are studied with a content analysis in which the results of the keywords that have been developed are scored according to different categories.

This paper takes it points of departure in a gender equality perspective and the perceived paradox between the governmental labour market policy and family policy. The first policy area has the aim to put people to work, whereas the other introduces a reform, vårdnadsbidraget, that point in the opposite direction. Which are the problem representations within the two policy areas and are the problem representations concordant or contradictive? From a constructivist perspective, langue is closely related to power through defining and ascribing meaning to reality. Drawing on political documents, speeches and articles formulated within the government, this paper analyzes problem representations through the use of discourse analysis and feminist political theory.

The present research examined both automatic and controlled processes in newpapers ability of priming racial stereotypes via the portrayals of people of foreign extraction. The automatic process were examined through articles which; a) involved an illegal act or b) the act was not illegal but morally questionable. Swedish-born subject?s explicit opinions against foreign people were also measured through ?The Modern Racial Prejudice Scale?. In the experiment participants read four different articles which included; Swedish person/noncrime, foreign person/noncrime, Swedish person/crime and foreign person/crime.

Background: Low Price-Earnings ratio, low Book-to market ratio and low stock prices can give the impression that a stock is ?cheap?. Is it through systematic use of these portfolio strategies possible to beat the market index ? in other words does financial illusions exist? Purpose: To examine if the Stockholm Stock Exchange is an efficient market. Limitations: The efficiency is tested solely through the chosen portfolio strategies: low Price-Earnings ratio, low Book-to-market ratio and low stock prices.

This study examines whether the ownership structure of Swedish firms contributes to explain the variations in executive pay. A regression analysis was performed on 102 companies listed on the Stockholm Stock Exchange. The analysis suggests a negative relationship between ownership structure and executive pay after taking company profitability and size into account. The result is in line with previous studies and the agency theory. This indicates that large shareholders have a stronger position in Swedish companies or that large shareholders monitor the management to a larger extent, rather than providing incentives.