Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

In order to get a better understanding of the interaction between employees and their technical work tools one needs to know what factors influence the interaction. The purpose of this study was to examine if there is a correlation between the personality traits Extraversion (E) and Neuroticism (N), tested with Eysenck Personality Inventory (EPI), and experience of the new Intranet among employees at The Swedish National Transport Administration (SNTA), and also to gather information of employees? opinions about the new Intranet. A survey, containing questions about the Intranet and a personality test (EPI), was posted on SNTA?s Intranet for eight workdays (N = 88, females = 53, males = 35).

Back in the 1950s Marilyn Monroe and her hourglass shaped body was the aesthetic ideal for how models were to look like. Nowadays, the tide has turned. Research has shown that female models are becoming increasingly taller, narrower and straighter. This trend has occurred despite the fact that both men and women (still) prefer medium sized women with curvy bodies. This essay examines if this trend can be justified from a marketer's perspective.

Critique regarding religious practices has become more and more apparent in today's society.Sans magazine has become a voice in the Swedish debate regarding religions undertakings and have received opposition from various directions. As Sans magazine, issue no.1, is accused of being islamophobic, the critique is focused on the internal discourse within the atheist and agnostic society. As Sans issue no.2 came out, it did not focus on Islam or any of the abrahamic religions but instead it discussed New age and the nature of pseudoscience.I sought to evolve the didactic discource regarding ?truth? and ?reality? by finding if thediscourse within Sans is apparent and if so, what it is based upon. The analysis also focuses onthe terms used to describe new age and pseudoscience.

AbstractTitle: The old generation and the New World - A qualitative content analysis of media usage of the older generationKeywords:Digital natives, digital immigrants, diffusion of innovation, content analysisThis study has its focus on how the older generation looks at today's media society and the use of today's media. Through a method of qualitative content analysis based on questionnaires, the aim is to examine what the older generation thinks about today's media, how they use them, and whether there are differences in groups according to age and previous work.The study selected theories bases on Marc Prenskys idea of ??digital natives, digital immigrants and Everett M Rogers book on "Diffusion of Innovation". These theories take up the difference on digital natives and digital immigrants and the spread of new technological ideas takes place through communication over different channels in time among causes people in a social system.The result of the study shows that many older people are good at making use of today's media, but also that many may feel alienation of today's media society. Development has proceeded rapidly in recent years and for the older generation it's sometimes hard to keep up.The conclusion of the study is that the older generation may need more help to discover how today's media can facilitate everyday life and enrich it with more communication despite the fact that it takes place through a screen..

The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

The aim with this study was to examine how social service statement in 3 § social-judgements LVU (Swedish care of young persons act) produce ideas about gender. We have taken an interest in the production of both boys and girls and their mothers and fathers because there are clear differences in the description of these. From a historical perspective, the differences between gender in social assessments occurred despite the fact that discrimination is prohibited by law and despite the fact that social service shall work on the basis of an gender equality perspective. In the analysis and interpretation of the rulings we have been inspired by a critical discourse analysis. 30 social-judgements have been analyzed where of 15 concerns girls and 15 involve boys.

This report brings up the question - ?Is BIM profitable when planning a single-family home??.The methodology for finding the answer to this question is firstly to state the definitions of BIMand the company that is projecting by using the BIM-model. The answer is then obtained byanalyses of the factors of profitability with respect to: time, opportunity of revision, problemvisualization, preference adjustments and energy. A BIM-model has been made simultaneously asthe writing has proceeded to get a perception of how a BIM-model really matters for the analysis.The analysis shows that the answer for the question depends on further factors. The factors thatare mostly discussed are the company?s intentions and the complexity of the house.

Real options analysis is a method for assigning value to flexibility in decisions, coming from uncertainty in future outcomes. This thesis ascertains to what degree this method is superior to traditional net present value analysis, with regards to ease of implementation in relation to the benefits from being able to measure the total value. Real options analysis is evaluated with a case study of the Swedish online gambling market, and conducted with the binomial framework of Copeland and Antikarov (2003). The authors find the sensible use of real options dependant on the specific situation to which it is applied, i.e. a certain degree of future uncertainty and managerial flexibility is necessary for justification of the increased workload.

On the 11th of march 2006, the journal Landskrona Posten began an article series with the ambition to review the juvenile gangs in the city of Landskrona. The articles received heavy response from the readers. About six months later Landskrona was the centre of attention in the Swedish media. 22,3 percent of the city's population had voted for the nationalist party ?Sverigedemokraterna? in the municipal election.

About a year ago, Göteborgs-Posten, one of Sweden's largest daily newspapers, decided it was unprofitable to continue producing their feature-style weekend magazine, Två Dagar. Standing at a crossroads,not wanting to stop producing the weekend magazine altogether, they decided to outsource. Spoon Publishing AB, a content agency with strong ties to Göteborg, were assigned with taking over the production.Going forward, Spoon has taken over a majority of the responsibility for the conceptual work and actual production, all with the main purpose of reducing cost and increasing efficiency.Normally Spoon does content marketing for a wide range of customers in an equally wide spectra of channels, from print to radio, television and web.The main purpose of this essay has been to investigate and establish whether the journalistic integrity and quality has in fact been maintained despite the weekend magazine being outsourced. We have analyzed selected editions of the magazine, first and foremost inarticles under the vignette fashion, using a qualitative method for content analysis, scrutinizing everything from the denotation of single words to the big picture. This specific vignette contains the most frequent contributions by in-house, or at least reappearing, journalists.Perusing the material in Två Dagar, we have come to the conclusion that the magazine has indeed retained its level of quality and still reflects the same core values as before being outsourced..

The essay explores nationalism in the curriculum of the swedish school from 1878 to 1994. The text has been undertaken an analysis in three levels of discourse based on Norman Faircloughs critical language analysis. The first level is the text, the second is types of discourses and the third is order of discourse.The nationalism in the curriculum has been related to three nationalistic types of discourses, derived from earlier studies on Swedish nationalism. They are conservative nationalism, ?folkhemsnationalism? and contemporary nationalism.

This thesis is a discourse analysis analyzing public library librarians' talk on the subject of public library meeting places. Within the field of Library and Information Science the public libraries' functions as social meeting places have been scrutinized for more than a decade. Researchers in the Nordic countries in particular have looked at library users' use of the library space and have highlighted the sociologic dimensions of the public library and the meeting place functions. Few however have paid much attention to the library personnel's point of view. The discourse analysis perspective is about language use and how people construct the reality.

The purpose of this study is to understand how the school manages to question norms, and in doing so might prevent its students from being subjected to discrimination and other degrading treatment. This has been done with a focus on how gender related norms are represented, reproduced and questioned in children?s fictional literature. Two methods have been used; a survey and an literary analysis. The survey was conducted on primary school teachers with the intent to collect information related to their thoughts when choosing books to use in their classrooms, and also to source commonly used fiction.

The goal of this essay is to analyse how women belonging to a right wing political discourse talk about feminism and equality. This analysis will be used to determine if right wing feminism exists. The analysis is based on Laclau and Mouffe´s  discourse theory as the primary base. The focus is articulation, antagonism and hegmony; the central terms of Laclau and Moffe´s theroy. The material consists of five interviews with representatives of women wings of liberal political in Sweaden; Liberala kvinnor, Centerkvinnor and Moderatkvinnor.The study shows that there are different opinions regarding feminism in the liberal political discouse, and that those opinions have an antagonistic relationship.