This thesis aims to identify bottlenecks in the internal communication of aSwedish public library. Specifically, it addresses the behaviour of the library staff when they seekfor work-oriented information through interaction with their colleagues. A fundamental assumptionof this study is that the information-seeking process depends on organisational culture. I have madean exploratory case study in a medium-sized Swedish public library, where relevant issues areidentified and correlated with the culture of the organisation.I have used Schein's three-level model to describe the culture of the library; this model definesculture as a set of basic assumptions and the actions of people as expressions of their culture. Datafor the study were gathered using several approaches, including interviews with the library staff andobservations of them.

The use of history is the concept of people using and analyzing history in the society for various purposes. Study in this area has largely emerged because there are many different reasons for people and societies to be interested in history. To investigate the use of history, a historical material needs to be present in some form. With this study, I intend to show how older tourist guidebooks can provide such materials of study and therefore I use travel guidebooks about Tallinn released under the USSR (Estonian SSR) between the years 1960 to 1990. The analysis is based on Klas-Go?ran Karlsson's (Professor of History) typology of seven different uses of history: scientific, existential, moral, ideological, political, educational, non-use of history and a commercial use of history.

AbstractThis essay investigates what knowledge members of staff in day care centres for grown up people with disabilities have about Alternative and Augmentative Communication, AAC (in Swedish, Alterantiv och Kompletterande Kommunikation, AKK). Day care centres are working places for people with disabilities who do not have the possibility, caused of their disability, to work in ordinary works in the open market.To communicate with other people is a human right for all people even if you have a disability, even if you don?t have a spoken language or if you, because of your disability, have difficulties to understand a spoken language. When you don?t have a spoken language you need different ways to be able to communicate, make choices and take part in activities in the community.

During the last years, producers and consumers have become increasingly aware of food safety. Foodborne illness and foodborne injury are in best case unpleasant but they can also be fatal. HACCP (Hazard Analysis Critical Control Point) is a preventative food safety system which is aimed to guarantee production of safe food free from pathogens, foreign materials and substances with potential to cause adverse health effect. In order to succeed in developing, installing, monitoring and verifying a HACCP system, there is a mix of hurdles for the company to overcome. While larger food companies meet a difficult challenge, small and medium size enterprises often feel that the hurdles are almost impossible to manage.

Kandidatuppsats i kulturgeografi och geografi med kulturgeografisk inriktning.

År 2004, införde Sverige revisionsstandarden RS, Revision i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella revisionsstandarden ISA (International Standards on Auditing) fullt ut. Denna standard innebär en del förändringar som måste införas i revisionen. Vi har i denna studie främst fokuserat på de förändringar som skett i revisionsberättelsen.  Dessa förändringar innebär att revisionsberättelsen fått ett annorlunda utseende och att revisorernas term, ?hög men inte absolut säkerhet?, ersatts med termen ?rimlig säkerhet?.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Purpose: The aim of this paper is to investigate whether there are differences between big cities and small cities in adventure tourism. The cities that are studied are Stockholm and Visby.Methodology: The study is based on a qualitative method. We have done interviews and observation. We also used books and internet when collecting information.        Conclusions: The study has shown that differences exist between large and small cities. People seek out the opposite, whether you're from a big city or small town.

Background: In the current labor and business policy debate in Sweden there is a major focus on the need for it to become easier to set up small firms, and that it needs to become easier for small firms to hire staff. In order to set up and run a business, funding is required. Firms can choose to work more or less actively with this issue, but they all need to relate to it. There are basically two ways to fund a business, either through equity or through debt. The ratio between these two sources is called the firm?s capital structure.Purpose: To chart the capital structure of small firms in Sweden.

Bakgrund och problem: Enligt IFRS Föreställningsram är Årsredovisningens huvudsakliga intressentinvesterare. För att attrahera riskkapital från investerare är det angeläget att bolagets finansiellaställning är god. Detta kan skapa incitament för bolaget att anpassa sin finansiella ställning för attmöta investerares krav. För att uppnå detta kan bolag använda sig av olika redovisningstekniskametoder, beroende på hur årsredovisningen skall framställas. Merparten av dessa metoder, vilkasyftar till att framställa den ekonomiska ställningen som bättre än verkligheten, går underbenämningen Designad redovisning, där Big Bath Accounting ingår som en del.Syfte: Studiens syfte är att undersöka om det finns statistiska belägg för tillämpning av den teoretiskadefinitionen av strategin Big Bath Accounting på NASDAQ OMX Stockholmsbörsens Large Cap.Avgränsningar: Studien avgränsar sig till att undersöka företag, som per 2009-04-01 fanns noteradepå NASDAQ OMX Stockholmsbörsens Large Cap.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

This study is on how small companies can use the Internet as a part of their marketing strategy to gain a leverage on their competitors with small means to survive and expand in the global market. Many Swedish small companies still don?t have a sufficient knowledge on how to use the communication channel despite the various advantages the Internet offers.Case studies were conducted of how AdLibris, A-lotterierna AB and SF-bokhandeln perceived the importance of using the Internet as a part of their communications strategy.This new communication channel demand new ways of applying traditional marketing principals. Careful analysis of the interviews and how the answers relate to new and old marketing theories makes the bulk of this study. The conclusion is that the Internet solely is not enough, a combination with traditional marketing tools is the way to succeed in their marketing efforts.

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.