This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

Web pages are visited through a variety of different devices with varying screensizes. One method for adapting web pages to this variety is called responsive design. Geographical information, often in the form of embedded maps, is common on the web. The combination of responsive design and geographical information has been shown to lead to interaction problems and is therefore assumed to need special considerations. This thesis examines this combination and investegates how presentation of geographical information can be adapted to responsive web design.

Uppsatsen syftar till att klargöra om öppenheten vid redovisning av incitamentsprogram har ökat under åren 2001 till 2005, samt även diskutera vilka faktorer som har påverkat den eventuella förändringen av praxis i årsredovisningar. Från en första empirisk studie av den offentliga debatten har frågor härletts som senare använts vid den andra empiriska studien av årsredovisningar i tjugo utvalda företag. Den teoretiska referensram som använts vid analysen av empirin grundar sig i den institutionella teorin och vidareutvecklingar av denna. Våra studier av den offentliga debatten visar att det finns en efterfrågan från den offentliga debatten om en ökad öppenhet. Resultaten från innehållsanalysen fastslår att dessa krav fått genomslag och företagen lämnar mer information om sina incitamentsprogram 2005 jämfört med 2001..

This report was made for the company HordaGruppen AB to investigate how information security was handled. This report fits in the Master program of Internet Technology at School of Engineering in Jönköping University in Sweden.The question at issue was how you protect your information against different threats. One question was how to make an information security policy and which guidelines you can follow in the Swedish Standard, SS-ISO/IEC 17799:2000.Another question was to investigate the information sources at the company and which threats there are against it.The work begins with a presentation about information security for the chief of information and the chief of quality in the company. The next thing was to do a survey of as thing are at present with a tool from Länsteknikcentrum called ?Infosäkpulsen?.

This thesis aims to investigate the information habits of peoplewith a serious interest in music. What information needs do theyexperience, what information sources do they seek out to fulfillthese needs and what part does the public libraries play in theirinformation habits?To answer these questions a qualitative approach was used. Fourrespondents with a serious interest in music were interviewed.The theoretic framework was based on Robert A. Stebbins theoryon serious leisure and Karen E.

Syfte: Syftet med uppsatsen ?r att utifr?n ett institutionellt perspektiv f? en ut?kad f?rst?else kring id?erna om helhet i offentlig f?rvaltning. Teori: Studiens teoretiska ramverk utg?r fr?n ?vers?ttningsteori och teorin om lagring (layering). Metod: Studien utg?r fr?n en kvalitativ metod d?r fr?gest?llningen: ?Hur har id?erna kring helhet f?r?ndrats ?ver tid?? besvaras genom en dokumentstudie och den andra fr?gest?llningen: ?Hur beskrivs synen p? id?erna om helhet?? besvaras genom intervjuer av nio medarbetare i G?teborgs stad. Resultat: Studiens resultat visar p? att det uttrycks olika id?er som kan p?verka resultatet och f?ruts?ttningarna f?r ?vers?ttning av id?erna. Studien mer aspekter ?n enbart definitionen av helhet, utan ?ven andra aspekter som komplexitet, gr?nsdragning, styrning och definition d?r varje aspekt ?r med och p?verkar synen p? id?erna om helhet. ?ver tid s? visade det sig att grundid?erna om helhet var lika, men en skillnad som visade sig ?ver tid var id?erna kring styrning och organisering f?r att sprida id?erna om helhet.

The Swedish traffic system is congested, especially in the urban areas; travellers face daily growing traffic jams and delays in public transport. In a congested traffic system, travellers need support to make smart and sustainable decisions and one such tool is traffic information.One issue today is that too few travellers use traffic information in support of their travel. Research shows that travellers would see great value in receiving the information; however current systems do not meet their requirements. This is a problem since the society would benefit greatly from a well functioning traffic information system.In this report, a number of channels that can be applicable for providing traffic information will be explored, with particular emphasis on interference information.The information channels are analyzed based upon the needs and requirements of the society and the traveller. The thesis of the report is: the more of these needs and requirements are met in a channel; the better is the channel to use for traffic information.

Manöverkrigsföring är ett tillvägagångssätt för att undvika motståndarens starkare sida och angripa dess svaga, för att jämna ut styrkeförhållandena på slagfältet. B H Liddell Hart har sammanfattat detta i sin teori om den indirekta och direkta anfallet. I detta arbete har författaren prövat denna teori på IT-krigsföringen. Genom en kvalitativ textanalys har en teoriprövande undersökning genomförts med syftet att granska den svenska militärstrategiska doktrinen. Undersökningen har använt sig av tre olika analysenheter att pröva teorin på.

Quick Response eller QR är en teknik som tillåter snabb och pålitlig optisk läsning av information som är kodad i ett rutmönster. Som läsverktyg kan man använda läsare som är speciellt tillverkade för ändamålet och numera också vanliga smartphones. Tekniken har i flera år varit framgångsrik i vissa industriella applikationer såsom lagerhållning, men det är fortfarande osäkert i vilken utsträckning den också kan vinna insteg i vardagligt användande av smartphones. Vi har genomfört en enkätundersökning bland universitetsstudenter för att uppskatta hur spridd användningen av QR-koder är och hur denna användning ser ut. För att analysera resultatet har vi använt oss av teorin om diffusion of innovations som tillhandahåller en modell för spridning av ny teknik inom ett sammanhang.

Studies in the field of interaction design and the human memory claim there can be positive effects on the memory when information is presented for the user as a graphical pattern rather than a series of numbers. This thesis aims to influence designers to choose graphical patterns as an interface for information display. Low-fi and hi-fi prototypes of graphical patterns were constructed and tested in a variety of configurations by two users. The users showed differences in the ability to memorize a sequence of digits depending on how this sequence was presented. This study suggests that users are more easily able to recall information presented via a graphical user interface than when the same information is only presented digitally..

A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.

A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.

The aim of this study was to investigate whether the Swedish Institute of public health care uses paternalistic information in their alcohol publications. My intention has also been to examine to what extent the paternalistic information is being used. This is determined simply by how frequently paternalistic information is found in the publications. I chose to analyse five publications that contain alcohol related information and had a clear motive. My results show that all five publications use paternalistic methods with the intention to change readers, or people in their surroundings, alcoholic behaviour. Though this is quite a small essay, I have suggested extended research of the subject ? preferably of all 176 alcoholic publications presented by the Institute of public health care..

Syftet med denna studie är att försöka ge en bild av hur fyra lärare verksamma på högstadiet och gymnasiet arbetar och förhåller sig till målspråksanvändningen i ämnena engelska och spanska. Intentionen är att utifrån tre valda teman ur Ulrika Tornbergs teori om språkundervisning i mellanrummet (2000), se hur teorin om mellanrummet kommer till uttryck hos lärarna och deras språkundervisning.Den metod som valts för att besvara studiens syfte är dels kvalitativ intervju och klassrumsbaserade observationer. Fyra intervjuer utfördes där samtliga lärare fick berätta om vilken uppfattning de har angående den muntliga kommunikationen på målspråket i språkundervisningen, språkundervisningens innehåll samt betoningen av den muntliga kommunikationen på målspråket i styrdokumenten.Resultatet av vår undersökning visar att mellanrummet kommer till uttryck hos lärarna samt i de klassrum vi valt att observera. I resultaten framgår även en praktisk anknytning till teorin om mellanrummet i de klassrum vi har observerat. Att tala på målspråket har stor betydelse för samtliga lärare och är något alla fyra lärare strävar efter att förverkliga i sin undervisning.

The purpose of this thesis is to examine Skogsstyrelsens event Skogens Dag as an information channel by looking at information use and information behaviour during the communication process of the event. This is done by examining the aims of Skogsstyrelsens information distribution during the event in relation to its outcomes. The evaluation is focused on long term effects on the target group and it is restricted to Skogens Dag in Borås 2005. The question this thesis intends to answer is: How does the event Skogens Dag function as a tool for information distribution? The theoretical background gives an account of the communication process as well as the relevant aspects of marketing, social marketing, campaigns and public relations, as these are communication attempts that can use an event as a medium.