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 aim of this study is to examine the opinion of teachers as to the situation of young people suffering from Aspergers syndrome in the Sixth Form(gymnasium. In order to find this out I have chosen to interview four teachers with work experience of Aspergers in three different gymnasium in middle Sweden. They were confronted with the following questions: What resources are available for these pupils in the gymnasium? How do they experience that the school situation functions and how would they as teachers like the school situation to function for these young people at school?The result shows that special teachers have an extremely important function to fulfil. Those interviewed felt that there are sufficient resources available, for example guidance and further education for techers as well as both support and means for helping the young people.However, every teacher does not understand this handicap.

The purpose of this thesis was to explore the phenomenon called bookcrossing. To fulfill this I have asked the following research questions: Why do people participate in bookcrossing?What functions do books have for bookcrossers? The method used is qualitative, semi structured interviews. Four active bookcrossers have been interviewed. These interviews revealed that bookcrossing as an activity in a medium sized town is very small.

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).

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

This review article presents the splicing process during messenger RNA maturation and how it is regulated by different Cis-regulatory RNA-sequence elements and splicing factors. A more detailed description of the process alternative splicing and its importance to the function of genes from the model organism Arabidopsis thaliana is also given. A single eukaryotic gene can by the process alternative splicing (AS) give rise to a number of functionally mature mRNA-molecules, which in turn encodes for structurally and/or functionally different proteins. During the course of evolution, the process alternative splicing has thus shown to be effective in increasing transcriptome and proteome diversity of most eukaryotic organisms. This suggests therefore that the dominant theory in molecular biology, a gene encodes for a protein, needs to be corrected.

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 investigation analyzed the implementation and application of the Swedish National Archives' new Process-Oriented Archives Description Model to activities of the hierarchical, function-oriented and decentralized university organizations.The basic reason why a new archive description has evolved is because documents are becoming more and more digital. It requires a new interpretation of how evidence is secured for their reliability and authenticity, and a new way of looking at provenance, for the purpose of describing and searching electronic documents. The new archive description model's logical structure is based on business processes.The relationship between the new archive description and a function-oriented organization's activities can be seen from the different outlooks of processes between archive activities and activities of the organization. It is also reflected in the modification that all universities have made ??of the new archive description model to be more flexible and pragmatic to fit a function-oriented organization.The relationship between provenance and process-oriented archive description is mainly the link between documents and business processes that produce them.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

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.

Koncernbidrag är en transaktion som syftar till att genom vinstöverföring mellan bolag i en koncern jämna ut förluster och därmed minska koncernens totala skatt. Redovisning av koncernbidrag i Sverige saknar direkt reglering, utan har utlämnats till praxis och rekommendationer, som visar sig vara oeniga om huruvida koncernbidrag ska redovisas över resultaträkningen eller direkt i balansräkningen. Från och med 2005 ska alla börsnoterade bolag, i enlighet med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om IASB har några uttalade regler för hur koncernbidrag ska redovisas, till vilken kategori i redovisningen koncernbidrag kan hänföras, om standard saknas eller om de enligt IASB inte ska ingå i redovisningen överhuvudtaget?Syftet var att kartlägga vilken historisk utveckling regleringen av koncernbidragsredovisning har genomgått, vilken redovisningspraxis som finns och hur den förhåller sig till svenska och internationella regler.

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 Ericsson R380 is a so-called smartphone, combining an advanced mobile phone with a Personal Digital Assistant (PDA). To evaluate the usability of the Ericsson R380 and benchmark it against the Nokia 9110 Communicator and the Motorola A6188 Accompli, a repeated measurements experiment was performed. 18 subjects (10 men and 8 women) with no previous experience of any of the interfaces participated. Half of the subjects had extensive experience from using Ericsson mobile phones and half of the subjects had extensive experience from using Nokia mobile phones. A set of 9 tasks to be solved on each interface was presented to the subjects.

Automatic trimmerhead is an examination project for making an automatic trimmerhead for grass trimmers with the user and functionality in focus. Our perception is that a happy user is a user who can pick up his or her trimmer, use it and put it back to its place when the job is done. It should not be necessary to interrupt work and perform maintenance on the machine just to make it work as promised.The project has been made in collaboration with the company Husqvarna, which is one of the biggest actors dealing with garden machinery on the market. Together we determined the project goal, ?To invent, construct and test a brand new concept for how an automatic trimmerhead can look and function?.At this day there are several different automatic trimmerheads on the market, both semi and fully automatic.

Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..