Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

Abstract Title: Ethanol for Scania?s future ? A scenario based analysis Authors: Anna Hansson and Julia Persson Tutors: Annette Cerne ? Department of Business Administration, Lund University Jonas Holmborn ? Head of Advanced Combustion, Engine Development, Scania Lennart Thörnqvist ? Department of Energy Sciences, Faculty of Engineering, Lund University Problem: Oil-based products are the dominating fuels in the transport sector but alternative fuels are currently challenging the world-wide dominance. The large number of alternative fuels that are under development at present makes the future fuel-market impossible to predict. Scania?s ethanol project is associated with a number of uncertainty factors that are beyond the company?s control.

The purpose of this thesis is to describe and to increase the understanding of the negotiation process between the public- and the private sector in a Public-Private Partnership (PPP). I have chosen to explore the first ?real? PPP project in Denmark, the construction of Vildbjerg compulsory school in the municipality of Trehøje.This case study is based upon a qualitative method consisting of interviews with the leading negotiators from both sectors. Two different theoretical perspectives are used to construct the basis of the analysis - The Theory of Public-Private Partnership and Negotiation theory - and serve as a concept instrument.The result of the analysis indicates that the negotiators from the different sectors have problems to get out of their traditional roles as purchaser and contractor ? in PPP they should act like partners.

The point of departure for this thesis was an article written by Christer Hermansson (2008). He thinks that librarians, following the development of Library 2.0 and the change of public libraries, have strayed away from what he believes should be the focus of the library: Literature. The aim of this thesis is to study how librarians in six Swedish libraries perceive their occupational roles. How does the increased user control, which is seen as part of Library 2.0, affect the tasks of libraries and librarians? The material used in this study was acquired using a qualitative interview technique in which six librarians working in public libraries with experience of IT, mediation and purchase of literature partook.

The purpose of our thesis is to take a closer look at what lies behind the display of fiction in public libraries. Through interviewing ten librarians and analysing their statements, it examines the mechanisms behind the displaying of books. The analysis was conducted through the application of two different theories, one by Aant Elzinga and one by Douglas Raber. Elzingas theory concerns methods of working, while Rabers theory concerns the purpose of public libraries and attitudes towards power. The following conclusions were drawn from analysing the statements.

The purpose of this thesis is to explore how love relationship affects the identity and attitude towards school of study motivated girls in 17-18 years of age with the subsidiary purpose to get anidea of how the gender order is maintained in the relationship.The study is based on theories of gender theory and identity theory, which concerns gender as aresult of actions and how the gender order is maintained. The identity theory is based as a choice toconvey different roles.The study is founded on qualitative research interviews with six different girls, where the focus wasto learn about their own experiences of how the love relationship affects them.The results were interpreted through a hermeneutic analysis.The results show that the love relationship affect informants' identity on self-perception, what roles they convey and the attitude towards school. It turned out that the informants' attitude towards school was dependent on their boyfriend´s attitude towards school.The results also show that girls are highly involved in the process of maintaining the gender order in which they choose to manage their time according to their boyfriend's time, and has the role of the engaging and emotional in the relationship..

In a business environment where the stakeholder perspective is evolving and sustainable development is receiving increased attention, it is of importance for companies to adjust. The demand and pressure is exerted from several stakeholders who force companies to take action and live up to the expectations because if failing to do so, negative consequences will most likely be the case. The attention of this study is on ABB Power Products (ABB PP) and their environment and working environment risk management. The aim of this thesis is to identify and describe how perceived environmental risks are managed and what the incentives are to work proactively to minimize the risks. The incentives for a proactive risk management strategy are researched through both a strategic and operational perspective.

The purpose of this thesis is to explore the situation for ebooksin Swedish public libraries. The background is anincreasing lending of e-books in public libraries, with anacquisition model formed when e-books were more of anexperiment in a few libraries. The debate has escalated in therecent years and in this thesis I aim to investigate thelibraries? experience with e-books and the current pricemodel. The empirical material comes from interviews witheight head of public libraries in the Västra Götaland region.As theoretical background, I have used Michael Buckland?sfour roles of collections and price models from Lee andBoyle.My results show ambivalence with the price model.

In recent years, the demands for effectiveness and evidence in social work have increased in all work areas, including that of healthcare. This has sparked the discussion on concepts such as practical- and theoretical knowledge and their respective roles in social work. In the light of this, the purpose of this candidate thesis is to investigate healthcare social workers understanding of practical- and theoretical knowledge in the working process as well as their respective influence and importance. This candidate thesis is based on three interviews with social workers from different departments in Norrlands Universitetssjukhus in Umeå, Sweden. To provide range to the thesis, the interviewees were chosen from a purposeful sampling.

The aim of this study is to examine marriage as something both desirable and normal in three popular novels from the 1860s about marriage: Rosa Carlén?s Agnes Tell: en äktenskapshistoria (1860), Marie Sophie Schwartz?s Alma eller De moderna äktenskapen (1860) and Sara Pfeiffer?s Aurora Trampe (1867). Using a theoretical perspective from Michel Foucault and Judith Butler, I have analysed the novels as being producers of, and resistance against, norms.The good marriage is partly depicted as a utopian vision in the novels, which therefore functions as fantasies for the readers. But it is also depicted as a realistic possibility. Though difficult to achieve, the main characters reach the goal through individual improvement towards correct behaviour.The question for the main characters is not whether they are going to marry or not, but how to make their marriages good ones.

En allt mer globaliserad värld har bidragit till ökade internationella kontaktnät. Till hjälp för att underlätta och främja affärsrelationer mellan Sverige och USA finns den svensk amerikanska handelskammaren, SACC USA.Idag finns forskning som beskriver vilka faktorer som påverkar en organisation vid prioritering av stakeholders och därmed vilka mönster som kan urskiljas. Likaså finns empirisk forskning om hur en nätverksorganisation kan byggas upp. Däremot finns ingen forskning som, med detta som stöd, skildrar hur en organisation kan bygga upp ett nätverk i ett annat land. Uppsatsens problemformulering lyder som följande? Hur kan en organisation uppbyggd i ett annat land, organisera nätverk för sina stakeholders?Identifiera faktorer som påverkar dels medlemmarnas uppfattningar om organisationens betydelse, dels möjligheten att organisera nätverk i ett annat land.Denna studie behandlar två olika parter vilkas insamlingsmetoder skiljer sig åt.

This is a discourse analysis concerning the visions for Malmö's future. Three concepts are studied to see which meaning these are given in the Malmö context. The studied concepts are ? development (utveckling), industry (näringsliv) and citizen (befolkning).The meanings of these concepts are studied against a backdrop of theories of inclusion/exclusion in general and inclusion/exclusion in the city more specific. Michael Foucault´s notion of a discourse which stigmatizes those not following a behaviour which is defined as being right and normal is central to this.

Background: Peripheral arterial disease (PAD), as a consequence of atherosclerosis in the arteria of the limbs, affects one of ten Swedes older than 65. PAD can develop slowly and silently, and involves an increased risk for cardiac infarction and stroke. Measurement of the patient´s ankle blood pressure and calculation of the ankle-brachial index is an evidence-based method to discover PAD. Objective: To investigate how district nurses and general practitioners perceive this method of examination and experience possible obstacles to why it is not more commonly applied at primary health care centres. Method: Data collected by semi-structured interviews have been processed by qualitative content analysis with a manifest onset.

The aim of this study is to look at how librarians express theirpart in reading groups organized by public libraries. Thestudy is based on interviews with seven public librarians insouth regions of Sweden. The main theory used to analyse isfound in the article Bibliotekaren som litteraturformidler(1994) written by the Norwegian librarian Jofrid KarnerSmidt, where she talks about five different roles that alibrarian can have in this context and how they appear. Threeof these roles were used in this study: the pedagogue, theliterature expert and the marketer.The interviewed librarians mostly had a similar view on howthey look at their role in the reading group. They saw theirpurpose as to provide all kinds of people with a possibility tojoin in discussions about mutual interests and share variousopinions about books.

Participation, public art and participatory public art as phenomenons and subjects have been studied and discussed. With interviews and observations as a base, we have studied projects and discussed participation, effect and quality in relation to these. Furthermore we have looked at how the participatory art processes work in Sweden and England. This essay seeks to discuss the process of participatory public art and to emphasize the elements contributing to the quality of this process. It is up to us as planners to recognize the possibilities for a qualitative place. To mediate between different interests, for example between politicians and stakeholders, between economics and quality, between the place and its users, between individuals and the community, and in our case between artists, users and the municipality. Public art has gone from being about the product, an art piece, to becoming more of a process, from non interactive to interactive. Participation ranges from receiving information to play an active part in the process. Four cases have been studied, taken both from Sweden and England, showing the diversity of processes connected to Participatory Public Art. From interviews conducted in Sweden and England information and thoughts have been received and they show a higher degree of use of participatory public art in England, and also a higher consciousness.