Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

This thesis evaluates and compares the retrieval effectiveness of the two search engines Google Scholar and Scirus, which both specialises in indexing scholarly material on the web as well as journal articles. Thirty search queries are used and the first twenty retrieved documents for each query are examined for topical relevance and scholarly content. The search queries are based on legitimate information needs taken from a scientific questionbox on the web. Queries are expressed with advanced search operators and are the same for both search engines. Precise relevance criteria are set up and a binary scale is used when judging.

The purpose of this study is to examine the retrieval performance of three search engines, specialized in retrieving news articles: News Index, Excite News Search and Ananova. Thirty questions, grouped into three categories – politics, economy and sports, were used and the first twenty documents for each question were examined. The questions used were designed to be as current as possible and efforts were made to perform the searches with as little time span as possible between each search engine. The precision of the search engines was determined for each of the questions as well as for each category and for the combined categories. In measuring precision an average was calculated, intended to favour search engines that place its relevant documents early in the ranked list.

Purpose/aim: The purpose of this thesis is to examine if, and in that case how, the municipality of Umeå worked strategically with its communication during 2014 when Umeå was chosen as ?European Capital of Culture?. The research is mainly focused on the outlines of their communication plan, main goals, what  communication strategies the municipality has chosen to and their choice of media channels.Material/method: Two methods are used for this research; qualitative interviews with four employees within the communication team during Umeå2014 and a text analysis of three formal documents which provide the framework of communication policies and media strategies during Umeå2014.Results: The results clearly indicate a well structured, strategic planning outlined in the formal documents. The four people intreviewed all had a good knowledge of the policies and strategies in the documents, they also described their work in accordance with these..

The purpose of this master?s thesis is to examine the use of the concept cultural heritage in Swedish governmental cultural policy. Ten official reports, reaching over a time period of seven years (1997-2004) are examined in the following way: What is cultural heritage? What functions/ values does the cultural heritage have? Whose heritage is a cultural heritage? With some simplification you can say that there are two different views on cultural heritage in the documents. The most common way to refer to cultural heritage is a category of chosen historical objects whose preservation is motivated by their function as sources of information and knowledge about the history and development of the Swedish society.

The relation between LIS and physical bibliography is examined primarily through an analysis of such LIS literature as applies physical bibliography in research or otherwise discusses its relevance to information studies. Quite a number of scholars are stressing the usefulness of this bibliographical tradition, even though its position in LIS agenda as a whole seems to be less established. These scholars suggest that physical bibliography presents interesting conceptual and theoretical implications for many of the central objects of study in LIS, for example, knowledge organization, information retrieval, and information seeking. It is also suggested that physical bibliography could help deepen our knowledge and understanding of the digital media ecology. Physical bibliography is foremost seen as a method for the analysis of documents, a method in which not least its terminological apparatus may be a significant tool.

The main objective of this thesis is to examine the situation concerning information technology, computers and information resources for university students at a selection of universities, and their libraries, in Sweden. Another objective is to compare this situation to what is stated in policy documents on the subject, and if the size of the university matters regarding resources. The thesis starts with a discussion of several authors, Frank Webster, Paul F. Burton and Lars Qvortrup among others, and their views on the information society. These range from whether we are living in it, are in a transition period or are still in the Industrial Society.

The aim of this thesis is to compare the effectivity of using a natural language and a controlled vocabulary when performing subject searches in the bibliographic database LISA Library and Information Science Abstracts. 20 topics were created and for each topic two searches were made, one by using a query formulated with natural language directed to the abstract field and the other one by using a query formulated with descriptors from the thesaurus in LISA directed to the descriptor field. The average relative recall amounted to 64,8% for the AB-queries and 54% for the DE-queries. Failure analysis showed that the majority of the relevant documents not retrieved by AB-queries could have been retrieved with other query terms, such as synonyms. In a natural language there are many different ways of expressing a topic, and this tends to have a negative effect on retrieval effectivity.

The aim of this study is to analyze the change of Basque nationalism during the last ten years and discuss how the main nationalist party (PNV) tries to impose "we"- feelings and support for its cause. Theories of nationalism and national identity are used in the analysis.A textual analysis of PNV:s unofficial documents is discussed and compared with a discourse analysis of its official documents. Although the unofficial documents deal with similar view of basic political/territorial ambitions, language and identification, there are some differences in the latest documents regarding the view of who is defined as Basque and also to the detoriated relation to Spain. Although references are made to the regard that the Basque Country is for everyone, the persistence of emphasizing the uniqueness and myths of the Basque culture signals a different matter. The discourse analysis of the official documents supports this claim and although they contain an ambiguous relation to Spain it is clear that Basque nationalism has been radicalized.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

In query expansion (QE) terms are added to an initial query in order to improve retrieval effectiveness. In this thesis we use QE in the sense that a reformulation of the query is done by deleting the terms in the initial query and instead replacing them with terms from the documents retrieved in the initial run. The aim of this thesis is to, in a experimental full text invironment, study and compare the retrieval result of two different query expansion strategies in relation to each other. The following questions are addressed by the study: How do the two strategies perform in relation to each other regarding recall? What may be causing the result? Are the two strategies retrieving the same relevant documents? Two strategies are designed to simulate a searcher using automatic query expansion (AQE) either with or without relevance feedback.

Detta är en kvalitativ uppsats med syfte att ge en inblick i hur ett antal läroböcker och lärare valt att belysa Sveriges nationella minoritetsspråk i Svenska B på gymnasiet. Jag har analyserat fem läroböcker böcker i svenska, samtliga utgivna efter år 2000. Analysen visade att alla analyserade böcker utom en har gett minoritetsspråken mycket lite utrymme. Informationen i majoriteten av böckerna fokuserar på vilka minoritetsspråken är och vilka rättigheter de sedan 2000 erhållit. I tre av de analyserade böckerna nämns den historiska aspekten men informationen är ofta tagen ur sin kontext.

This essay is about gender equality in a Swedish upper secondary school. The aim is twofold: to obtain knowledge about feminism, gender equality, boys´ and girls´ situations in schools and gender equality work there; and to find out if government management documents for schools work effectively when it comes to promoting gender equality in schools. There are four research questions: How do teachers interpret what´s said in management documents for schools? What strategies do teachers use to promote gender equality? What opportunities and obstacles do teachers see for promoting gender equality at the specific school? And, finally, do the management documents for the school work effectively when it comes to promoting gender equality?The study has a socialist feminist perspective, which sees gender differences as a result of a mix of biological, historical and social factors. Important theoretical standpoints include gender socialization as an explanation for how girls and boys become women and men.The results of the study points out that teachers interpret management documents differently, and that they find the documents hard to understand.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

The purpose of this study was to to examine what teachers think about visual art and how the learning process in this subject does look like. To answer these issues, I made interviews with five teachers of visual art from different schools, and I examined several examples of pupils? artworks. The stories of the teachers were analyzed in relation to governing documents and with assumptions from sociocultural theory, postmodernism and pedagogical - aesthetic research as theoretical point of view.By the qualitative interview method, the observations of the pupil?s artworks, and by the analysis of the interviews with the teachers, I have come to the conclusion that teachers think differently about art but they try to keep themselves in line with the national governing documents.