The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

I takt med att samhället förändras utförs standardiseringar som krävs för att utveckla landet och upprätthålla konkurrenskraft. Redovisningsbranschen är en av många branscher som kommit att standardiseras för att möta nya krav och behov. Ett steg i och med detta är att professionen redovisningskonsult kommit att bli en befattning som utvecklats stort under de senare åren. Ett steg i utvecklingen för tjänsten var auktorisering av redovisningskonsulter samt utvecklingen av Svensk standard för redovisningstjänster, Reko, som gemensamt utfärdats av FAR och Sveriges Redovisningskonsulters Förbund (SRF). Detta innebär att man som auktoriserad redovisningskonsult måste följa Reko och på så sätt försäkras uppdragsgivare om att det finns kvalitet i redovisningen.

Uppsatsens syfte är att diskutera lean konceptets roll vid organisk tillväxt, för svenska banker. Mer konkret ska kreditgivningsprocess mellan en bank och dess företagskunder diskuteras och analyseras med hjälp av lean konceptet. Uppsatsen är baserad på en kvalitativ ansats. Där empirin består av en semistrukturer intervju, telefonundersökningar samt enkäter. De teoretiska kapitlen är den sekundära datainsamlingen.

This study's interest area loops around how it is possible to understand texts' leverage over human thinking and acting. Focus lies on understanding which forces that form people?s views around men and women's relationships and relations in the public room. From this perspective our interest is to explore how the phenomenon rape is expressed in texts and how we can understand how rape through these texts are to be shaped in individuals' thoughts awareness and. Finally, it is also relevant to create understanding for how rape as a discoursive practice can have effects on individuals and society.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

The aim of this essay is to investigate how patrons, librarians and indexers use subject headings to describe and index fiction literature. We wanted to know if the groups concentrated on different levels in the text from a semiotic viewpoint, where words either can describe the manifest/connotative meaning or the latent/denotative. To investigate this we had four fiction indexers, four librarians working with fiction for adults and eight library users read and index four short stories. After that we did interviews asking them about how they were thinking when describing the texts, how they use subject headings, about their opinions on indexing and, in the interviews with the librarians and indexers, about their usual work assignments. The subject headings they listed were analysed according to the level they described.

Människor upplever ånger dagligen, och beroende på vilka beslut som fattas kan vissa beslut ångras mer än andra. Därför undersöktes skillnader i typer av ånger med hjälp av webbenkäter som delades via Facebooks PM funktion. 80 deltagare ingick där de fick beskriva två saker som de ångrade mest att de hade gjort samt två saker som de ångrade mest att de inte hade gjort. Dessa skattades sedan på hur mycket de ångrade det samt hur pass viktigt/allvarligt de upplevde det. En signifikant skillnad upptäcktes där saker som de ångrade att de inte hade gjort skattades som viktigare/allvarligare än det som de ångrade att de hade gjort.

Ämnesval är organisationsteori med utgångspunkt från processorientering av den centrala ledningen i Försvarsmaktens (FM) och om det bidrar till effekttänkande. Uppsatsen undersöker om processorienteringen av Försvarsmaktens Högkvarter (FM HKV) teoretiskt kan samspela med FM doktrinära utgångspunkt i effekttänkande.FM HKV har sedan tidigt 2000-tal arbetat med införande av processorientering i den centrala ledningen. Flertal utredningar, beslut samt hemställan till regeringen vittnar om detta. Parallellt har FM infört effekttänkande, främst baserat på andra länders krigserfarenheter.Dessa två förhållningssätt betraktas vanligtvis som två ytterligheter, där effekttänkandet har starkt fäste i insatsperspektivet och processorienteringen har starkt fäste i förvaltningsperspektiv. Vid en jämförelse påvisas flertal likheter mellan processorientering och effekttänkande, men det finns områden där likheter ej kunnat återfinnas.

Lupus is the result of an investigative project in illustration. In my degree-work I have investigated the different guises of the wolf, which I have thenillustrated visually combined with some portions of text. The result, presentedin the form of a book of 36 pages, is narrated in a poetic and free style with meas a personal author. The images of the book tell the story of both the wolf of fleshand blood, as well as the wolf as a symbol. My work is produced with the hope thatby talking about the wolf in a way other than the standard, new ways of regarding apresently endangered but valuable animal, can arise..

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

The law which makes the purchase, or the attempt to purchase, temporary sexual services a criminal offence has been implemented in Sweden for more than six years. It appears as if very few, possibly no, sex-selling women have used the law to report men who have bought their services during these years. How can this be understood? With this thesis I suggest a new way of thinking on agency. A way which questions the traditional view on action whereby agency equals to act in certain, predefined ways.

Sammanfattning:Efter den omtalade dokumentären "Könskriget" rördes det om i jourrörelsen. Bidrag hotades och jourernas legitimitet ifrågasatten. Utifrån den feministiska backlash som tycks ha sköljt in över det svenska samhällets feministiska organisationer var mitt syfte att undersöka hur de aktiva inom föreningarna SKR och ROKS uppfattar det samhälleliga motståndet samt att utreda hur de ser på separatism, manligt samarbete och maligt ansvar. Som empiririskt underlag ligger kvalitativa intervjuer och ett frågeformulär och som teoretiskt bas har jag lagt Maud Eduards och Robert Connell. Uppsatsen har även som syfte att bredda förståelsen för jourrörelsens situation.

The downsizing of the Swedish armed forces during the late 20th century and early 21 th century has caused several thousand people to choose a different career. This undergraduate thesis investigates the self-observed employability and work-place competence of a number of Swedish armed forces officers who has made the transition to a civil career. The thesis seeks to answer questions about how the transition is comprehended, how military merits and competences are valued in civil work places and which differences in ability to use their competences the respondents experience. The study is made using qualitative interviews, which are analysed using a miexed method inspired by phenomenological method. The findings include that the essence of the respondents emplooyability is a shared work indentity as miltary officers and a common experienced problem in translating their merits.

The purpose of this study was to describe how journalists do research for their articles and whether there is a need to create a knowledge bank of the material that journalists use for writing these articles. I also looked at how knowledge management could be used at a daily newspaper to add value to the information used by the journalists. The thesis is based on four interviews with journalists, a literature review and a practical project. I helped a journalist with his information seeking and later tried to organize the material. This project gave me an understanding of how varying the material that journalists use is and how difficult it would be to try to organize it in order to create an organizational knowledge resource of the material.

To make your company change from a conventional workflow to an ICC-based workflow you need tomake investments in time and money. On the other hand you get your reward in terms of a stable andquality safe production. To choose this way of adjusting your company to new routines requires accuracyas well as a great deal of commitment. It is not only about having the right equipment. There area lot of factors that affect the quality of production.Our ambition with this report is to bring out the importance of general thinking when it comes toICC-profiling and to discuss on which basis printing profiles should be created.