Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

The purpose of this study is to examine the view of Swedish language teachers on the role of fiction and of school libraries within the compulsory school?s teaching of Swedish of form 6-9. The questions to be answered are:? What part do Swedish language teachers (hereafter called teachers) think fiction is playing regarding the pupils inclination to read and reading promotion?? What is the attitude of teachers regarding the function of fiction in the Swedish subject?? What do teachers consider being the role of the school library in education, and can this be related to the local school library resources?To answer the questions a questionnaire was sent out to thirty-five teachers. Four qualitative interviews were also carried out among the fourteen teachers that answered the questionnaire.

A philanthropist needs long arms- An investigation on how to illustrate difficult wordsThe feeling of not understanding all the words that I read made me initiate the project of investigating the capacity of drawn images to increase the understanding of difficult words. I?ve been working with my own personal understanding and skills in illustration.My aim was to reflect on the function, composition and manner of my illustrations. I wanted the images to be clear enough to explain and function as a help for memorizing the words but also open enough to give them a new dimension. One of my conclutions is that my way of changing the original shape of a body in my drawings, by giving it new functions such as longer arms, helps me to explain the words clearer and deeper.

The purpose of this paper has been to identify which modern search functions user of Smartphones are using, why just these functions are being used, and how they have affected the way users acquire information. Modern search functions in this paper means searches that are not based on text, i.e. ways to search for information by other means than writing something into a search field. To identify this, two studies were conducted, one with a questionnaire being distributed with the help of Google Docs through social networks, and one with four interviews with users of modern search functions for Smartphones. The study showed that even though 76 % of Smartphone users are aware of at least one modern search function, only 29% uses one on a regular basis.

På Svenska Gymnastikförbundets begäran har detta projekt gjorts som ett koncept för dem att ha som utgångspunkt i diskussioner med såväl föreningar som politiker i frågan om gymnastikens behov av anpassade idrottsanläggningar.En användarstudie av gymnastiken, samt flera discipliner, har gjorts och stått som utgångspunkt för anläggningens utformning. Därtill har även en utvärdering av flertalet befintliga hallar som används för gymnastik gjorts för att motivera beslut gällande anpassningar som lyfter anläggningens utförande i jämförelse.Arbetet kommer ge en skriftlig rapport och en digital modell av anläggningen. Modellen presenteras i form av ritningar och visualiseringar..

BakgrundFrån och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.SyfteDenna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.AvgränsningarUppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.MetodSyftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ?Preliminary Views on Accounting Standards for Small and Medium-sized Entities?.ResultatRedovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet.

The purpose of this Master?s thesis is to examine what role the new city library in Halmstad has for its users. The questions posed in this study are: What do the users actually do at the library? What roles are the most significant according to the users? Have the politicians succeeded in their intention of realizing a modern library according to the users? The theoretical starting point is Andersson?s and Skot-Hansen?s theory of four different roles of public libraries. In order to extend the model we added a fifth function; the one of aesthetical experience.

The purpose of this Master?s thesis is to examine what role the new city library in Halmstad has for its users. The questions posed in this study are: What do the users actually do at the library? What roles are the most significant according to the users? Have the politicians succeeded in their intention of realizing a modern library according to the users? The theoretical starting point is Andersson?s and Skot-Hansen?s theory of four different roles of public libraries. In order to extend the model we added a fifth function; the one of aesthetical experience.

The purpose of this Master?s thesis is to examine what role the new city library in Halmstad has for its users. The questions posed in this study are: What do the users actually do at the library? What roles are the most significant according to the users? Have the politicians succeeded in their intention of realizing a modern library according to the users? The theoretical starting point is Andersson?s and Skot-Hansen?s theory of four different roles of public libraries. In order to extend the model we added a fifth function; the one of aesthetical experience.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

The main aim of this study is to analyse the grotesque characterization of adults in four novels by Roald Dahl, from Michail Bachtin?s definition of the carnival-grotesque in Rabelais and his world. From this view I have examined how the conflict between children and adults is described in these books, and to what extent the grotesque motifs have a function in this conflict.For this purpose I have applied theories of the literature-grotesque by Michail Bachtin, and of the meaning and function and ? in this context ? the necessity of fright and horror in children?s fiction, in particular by Bruno Bettelheim and J.A. Appleyard.

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

Friend lists allow Facebook users to group their friends and may be used to share certain information only with those in a specific list. This function has been around for several years, but has never gained any particular popularity among users, most of whom probably did not know it even existed a couple of years ago. In the fall of 2011, however, the function was updated and made more visible on the site.There are several possible uses of friend lists, such as privacy control, filtering of the news feed, self-presentation and targeted information sharing. This paper aims to investigate the extent to which friend lists are used by students today, as well as why students actually use their lists, i.e. for what purposes.Judging from the results of this study in comparison with earlier research, there seems to have been a somewhat recent increase in the awareness of the fact that friend lists actually do exist, but still most users tend not to utilize them.

The subject of this thesis is studying how physical libraryenvironments express ideas on the function of the library, asstated in guiding documents. The ?physical library? isdefined as everything inside the library building, andexcludes the library architecture, focusing on things likefurniture, furnishing and the arrangement of physical media.The two questions asked in this thesis are: What aspects ofthe idea of a public library?s function, as expressed in theguiding documents of the library, are possible to study in thephysical library environment? In what ways can theseaspects be studied in the physical library environment?The study of the thesis is divided into two parts, a ?prestudy?and a ?main study?. In the pre-study aspects areidentified by reading guiding documents from differentpublic libraries, and analysing the result together withprevious studies on physical library environments. In themain study three Swedish public libraries (located inHelsingborg, Åstorp and Klippan) are visited, and theirenvironments are studied based on theory on what items andmeans of expression can influence the experience of thelibrary function.The four aspects that are identified in the pre-study areculture, education, accessibility, and development.According to the results of the main study, culture isexpressed in the library environment through aesthetics,education through the environment being inviting andstimulating for studies, accessibility by the environmentbeing inviting, functional and democratic, and developmentby modernity.