Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

This paper contains an analysis that sets out to investigate how sustainable development is portrayed in textbooks used in gymnasium level civics education. The study covers three textbooks, all in current use. The paper sets out to explore the relationship between the books chapters on economics and those about environmental issues. The sum of these two parts is in the context supposed to make up the books big picture of green sustainable development, i.e. the ecological aspect of sustainable development. An analytical model will be used to categorise and compare the three textbooks.The method chosen for this is analysis of ideas by use of ideal types.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

The purpose of this essay is to investigate how the Dakota conflict in 1862 affected the Swedish immigrants in Minnesota and how the collective memory was shaped in that particular group of people. To examine the contents of the collective memory this essay uses the theories of Halbwachs on collective memory as well as Orm Øverlands theories on creating an identity and ethnic memory in USA since the concepts of collective memory and the process of creating an identity is connected on a basic level. The essay compares the collective memory created by the Swedish-Americans with the collective memories of the Dakota Indians and finds indications that both ethnic groups have a highly traumatized memory of the conflict. However the difference between the two groups is that the Indians have both positive and negative memories of the conflict while the Swedish-Americans only have negative memories. Furthermore the essay finds that the fear of Indians that was present in the Swedish-American ethnic groups can be traced back to events of the Dakota Conflict.

This study is based on the feminist belief in the importance of a reorganization of the existing gender hierarchy, where women have less power than men. Since news media reflect as well as contribute to create the reality we live in has the purpose with this study been to shed some light on how the gender structure is expressed in Sweden?s most popular television news program. I chose to examine one broadcast per day from the Public Service SVT news program Rapport during January 2010 using quantitative content analysis and the result was as follows:65 % of the news programs was presented by a woman news anchor 36 % of the news reports was carried through by a women journalist 31 % of the interviews contained a female participant The representation of female participants in interviews did not depend onif the journalist was a woman or a manThe representation of female participants in interviews did not depend on if the report was from Sweden or abroadWomen were more often than men interviewed in the role as nursing staff, development aid worker, teacher or principal, parent of a son, retired and sick or sick leaveOnly men were interviewed in the role as rescue worker, custom staff, member of the armed forces, house owner and tourist..

Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.

To be able to maintain an adequate ITservice for various users and needs,more municipalities are looking at thepossibility for mergers of local ITdepartments. One solution for mergingmultiple services/functions and creatingsynergy opportunities is called SharedService Center (SSC). The concept of SSCis that the administrative serviceitself becomes a core activity withinthe organization. The aim of this thesisis to provide municipalities who areconsidering a merging of their local ITdepartments with recommendations on howto design the Shared IT Service Center.Recommendations are outlined based on ananalysis of IT-management literature,reports and by conducting a study onthree ongoing collaborations.The conclusions drawn from the studysuggest guidelines for the design of aShared IT Service Center formunicipalities. These are as following:Create a vision associated with aspecific and structured target state.Identify needs for different targetgroups in municipalities and set acommon standard.Create a clear and practical model/SLAappearance of the cooperation andagreement.Ensure the individual municipalitiescommissioning skills in order to notlose it in the context of a common IToperation.Find an organization that is democraticfor member municipalities andfacilitates long-term partnership.Specify the operation and maintenance sothat it can be regulated and controlledEstablish a common help desk.Establish a common standard andconsolidated infrastructure before theintroduction of a common technology platform..

Trots en låg efterfrågan och ett svagt intresse för miljövänligt resande bland konsumenterna arbetar charterföretagen målmedvetet med miljöförbättringar såväl under flygningen som på destinationen med boende, service och transfer. Denna studie granskar vad charterbolagen ämnar uppnå med sitt miljöinriktade CSR-arbete. Uppsatsen prognostiserar och urskiljer även företagens framtida arbete för miljön. Att arbeta för hållbart resande bidrar till minskade kostnader i form av lägre bränsleförbrukning och leder därmed i förlängningen till ökad avkastning. Högre lönsamhet kan även på sikt uppnås i form av ökad legitimitet och ökat anseende bland konsumenterna vilket bland annat kan bidra till fler sålda resor.

This master's thesis reports on our investigation of how the public librarian's professional identity is formed and what it is formed of. We have considered factors such as: education, competence and daily tasks. In order to fulfil this aim we have used a literature study on concepts such as competence, education, professional identity and profession. We have also carried out an empirical study where we have interviewed nine librarians on public libraries. The method of analysis is qualitative.

Sweden has one of the best elderly cares in Europe and the Swedish care work is also one of the best in terms of quality, compared to other European countries. In recent years, higher demands have been set on the care work and the number of privatizations of public services has increased. In 2009 a new law came into force, the Act on System of Choice (LOV) which increased individual?s right to a greater participation and a free choice in the selection of health and social care providers. This paper aims to highlight the impact of the law, system of choice.

Problem: Företag ägnar sig åt ett seriöst hållbarhetsarbete, men det finns anledning att tro att detta inte speglas i deras marknadskommunikation. Förändringar i marknadskommunikation tenderar att vara konservativa, då företag väntar på en indikation från marknaden för ökat intresse av hållbara produkter.Syfte: Huvudsyftet med arbetet är att undersöka huruvida företag inom ?fast fashion?- och ?fast food?-industrierna som gör ett gediget hållbarhetsarbete också använder en marknadskommunikation som är ohållbar. Som en del av detta arbete kommer en grundläggande definition av ohållbar marknadskommunikation att konstrueras genom teoristudier.Metod: En kvalitativ undersökning har använts, då en fallstudie med bildanalys har genomförts, med empirisk data hämtad från företagens marknadskommunikation.Teori: Den teoretiska referensramen grundar sig i teorier kring marknadskommunikation, hållbarhetsaspekter och konsumtionssamhällets konstruktion.Resultat: Det empiriska materialet redovisas genom fallstudieberättelse, baserad på bildanalysen av marknadskommunikationsmaterial som utförts och den analysmodell som har konstruerats.Analys: Empiriska data som insamlats har jämförts med de teorier som vi använt oss av i den teoretiska referensramen. Resultaten har analyserats för att hitta övergripande likheter inom företagens marknadskommunikationSlutsats: Företag inom ?fast fashion?- och ?fast food?-industrierna som arbetar seriöst med hållbarhetsarbete kan också använda en ohållbar marknadskommunikation enligt den definition som har konstruerats..

The aim of this Master thesis is to examine the institutionalization of Library- and Information Science in Sweden. I focus on the period 1978-1991, and pay special attention to the development of the discipline at the University College of Borås. My main method of investigation has been analysis of printed sources. After a brief description of the discipline and its history internationally, I describe how research and graduate education in Library- and Information Science developed in Sweden during the 20^th century. A major part of the thesis is an analysis of three reports from the chosen time period which are all, with slightly different prerequisites, trying to find a solution to the problem of how to establish Library- and Information Science as an academic discipline in Sweden.

The purpose of this essay is to find out if liming with Ca(OH2) and CaO can reduce leachingof phosphorus from agricultural land and the problem with eutrophication. This purpose alsoincludes getting knowledge about how to make the phosphorus retained in the soil and beaccessible for the plants. This essay is supposed to show if more research is needed in thissubject. There has not been much research about this subject and therefore the amount ofmaterial to study is limited in this literature review. The research reports that have beenstudied have similar results.

Abstract Title: Benefit from Competition ? An analysis of the consequences of Stopplagen for the Swedish health care market Author: Cecilia Halldelius Tutor: Carl Hampus Lyttkens Date: 2005-09-05 Purpose: The purpose of the thesis is to examine how the new legislation for the health care market, primarily the anti-profit-legislation, will affect the competition in the Swedish health care market. Method: The thesis is based on literary studies. By combining theories and empirics regarding the health care market, competition and profit, a deeper understanding of the aspects important for the chosen subject, is created. Combined with official reports and the new legislation, an analysis is formed.

This study is about fourteen-year-old boys, who are not interested in reading. It deals with what thoughts and feelings some boys have around books, reading and libraries. Further the study investigates the boys' leisure activities and their making of identities. The study is built on interviews among twelve boys in a secondary school. The result is compared to earlier reports and research.