The aim of this thesis is to analyse the possibility to identify the FRBR entity expression from existing catalogue records performed within the context of Swedish cataloguing rules. The empirical study uses a sample of records from the catalogue within the library at the University College of Borås. To begin with, the thesis reports some of the earlier discussion about the FRBR model. That gives an understanding of which problems the model has and justifies the study?s delimitation towards expression.

Our purpose with this essay was to make a comparative study of the methadone programme in Sweden versus Denmark. We wanted to examine the issue by illustrating the historical and recent development of the drug political policy and the growth of the methadone programme in both countries.We chose to work with the following questions:1. What differences occur in the methadone programme if you compare the same in Denmark and Sweden? 2. How is the respective methadone programmes designed? 3.

Even though discrimination of gender in schools and general workplaces is prohibited by Swedish law, there are reports and witness accounts that suggest that discrimination, such as sexual harassment, still exist in Swedish schools.The main purpose with this essay is to look into how questions concerning gender related issues and equality between the sexes is treated in the schools governmental directives, and in textbooks, such trying to examine in what way these questions are addressed in schools. I will answer the following:In what way and to what extent do the governmental directives bring up questions concerning gender related issues and equality, and how are the teachers governed into teaching these matters?Has there been any change concerning these matters between Lgr-80 and Lpo-94?What is written in textbooks in social studies about gender rôle and equality and to what extent do they follow the curriculum?Is there any visible change in textbooks written after Lgr-80 and Lpo-94?In order to answer these questions I will analyze the curricula, Lgr-80 and Lpo-94, and textbooks in social studies written on the basis of these curricula.The study showed a more evident governing towards an active teaching and mentoring the students to equality between the sexes, in Lgr-80 than in Lpo-94. The textbooks followed above all Lgr-80 in three of four cases and in the fourth case the curriculum was not followed at all..

This report addresses the management innovation and how shared leadership is a form of it. The report is a compilation of what shared leadership means and how two municipal organizations works with shared leadership. The two minicipal organizations are Strängnäs and Vällingby. One municipality (Strängnäs) is meanwhile this report produced during insertion of shared leadership. The other (Vällingby) has about two years experience of working with this form of leadership.

Books and reading are important elements in cultural policy. On 1 January 2002 VAT on books and magazines was reduced from 25 per cent to 6 per cent. The purpose was to increase reading in all sections of the population. A special Book Price Commission was appointed to follow and examine price trends and to work for an enhancement of reading in all groups of the Swedish population. But what form of reading are the BPC talking about? With a theoretical point of departure in the theory of power and discourse by Michel Foucault the aim of this thesis is to explore if there is an existing discourse about reading and, if so, how this discourse is operating in the BPC reports.

Almost for as long as there has been breeding on bovine species, there has been a wish to have a higher proportion of offspring of either one or the other gender. In dairy cattle, heifers are more valuable, while in beef stock bulls are preferred. Semen is sorted based on the difference in DNA content between the X- and Y-chromosome in the genome of the sperm. X-chromosomes contain on average between 3,70 to 4,22% more genetic material than the Y-chromosome. Commercially it is the method of flow cytometry that is being used, which is always under improvement.

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

This essay examines what some of the Swedish authorities? argument are for vegetation, what their grounds are for the arguments and why vegetation is important for the human health and experience. I have examined publications and reports from 6 different authorities on state- , regional and communal level. The authorities which publications I have studied are Boverket, Naturvårdsverket, Folkhälsoinstitutet, Miljödepartementet, Länsstyrelsen Skåne och Malmö Kommun. The publications has been analyzed by different themes; Children and young peoples influence of vegetation, Elderly and sick?s influence of vegetation, Human health, wellbeing and experience of vegetation, Vegetation at work, The influence of vegetation on stress and The effect of vegetation in the city.

This report is written in cooperation with Eskilstuna municipality public administration for urban planning. The reports purpose is to look into how other public authorities carry out public purchase of consultants and entrepreneurs in the urban planning area. The goal is to come up with suggestions of how Eskilstuna municipality public administration for urban planning can improve its purchasing process in this field in order to minimize the risk where a consultant or entrepreneur files an appeal against the decision of awarding a contract to another rival. The appeal can be filed to the county administrative court.The public administration for urban planning can do its purchases through the model of "lowest price" or "economically most favorable" for them. When using "economically most favorable", the department can value a number of soft parameters by giving them points and the offer which gets most points can be rewarded the right to sign a contract.

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.

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..