Bakgrund: Sverige har implementerat EGs fjärde bolagsdirektiv i sin nationella lagstiftning, ÅRL. Ett av de nya begreppen som implementeringen förde med sig var rättvisande bild. I ÅRL fanns sedan tidigare begreppet god redovisningssed. Lagstiftaren valde att behålla god redovisningssed och införde samtidigt det nya begreppet rättvisande bild. Motiveringen till detta var att de fann betydande skillnader mellan begreppen.

During the last couple of years the focus for many businesses have moved from just being price oriented to include such factors as quality, flexibility, service, delivery precision and environmentally friendliness. The shift in viewpoint arises from the increasingly competition on the market and the hard economic atmosphere. It has become more important to differentiate the company and its products to be able to increase market share. The purpose with this master?s thesis was to get a better understanding on how companies (customer to DHL) are reasoning and prioritizing when choosing Swedish carriers.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

In this paper, generic reference in a collection of juridical texts is examined, with focus on third person singular pronouns. The object of the study is to find out which generic pronouns occur in the material along with their relative distribution, but also to display further use patterns and to offer plausible explanations for these patterns. Another object is to evaluate whether the use of generic pronouns corresponds with language planners? recommendations for non-sexist language. The corpus studied consists of Rikspolisstyrelsens författnings­samling (?Statute Book of the Swedish National Police Board?), comprising 172 documents written between 1974 and 2009.The study is divided into two parts.

The purpose of this paper is to examine the correlation between hotels, their brands and the frontline staff within the industry. A competitive, international environment characterizes today´s hotel industry where brands are one of the strongest sources for a successful position amongst competitors. In the brand delivery, the front line staff is of utmost importance since they in many ways incorporate the brand values and the projected identity of the hotel. Hotels can use a variety of ways to communicate the brands identity to the front line staff in order to create the desired brand behavior, some more effective than others. At the same time the Swedish hotel industry, as many other, is characterized by a high percentage of staff turnovers.

In the area of short stories there is little doubt that Roald Dahl has been an influential writer. Dahl´s short stories have been presented to the general public through TVbraodcasts but in order to grasp the true spirit of Dahl´s writing the best method is, of course, reading his books. The fictional works of Roald Dahl can be divided into two major categories: stories for adults and stories for children. This essay is concerned with the second grouping and is an attempt to analyse three themes that are of particular importance to his work. After a brief biographical note on the author, the essay analyses the element of the macabre in Dahl?s writing.

Billions of children, women and men lack access to safe water supplies, whichputs the affected in both social as well as economic despair. This paper willpresent some of the conclusions leading Non Governmental Organisations suchas the UN has presented recently concerning the terms of sustainability. Much ofit is true and important, but nothing can be done without extended cooperationbetween nations worldwide to find arguments that prevent short-term thinkingand economic wealth on the behalf of future sustainability.With a growing population and an increased competition for fresh water, theworld will soon face a severe shortage of good quality water for irrigation. This isbecause the distributions rarely match the demand, neither in Australia nor inAfrica. Important to notice is the major factor that the degradation of theenvironment is not one country?s problem to solve.

This essay focuses on the reception of Yahya Hassan?s debut YAHYA HASSAN in Swedish media, mainly daily newspapers. Following the work of Magnus Nilsson it analyzes the ?reading strategy of the politics of identity? in ?immigrant literature? and outlines structural racism in the literary scene. By bringing attention to the critics? use of this reading strategy, it is possible to unveil the ?ethnic filter? through which literature by Swedish authors with a ?non-Swedish identity? is being read in contemporary Swedish literary criticism.

In order to stay competitive and to be the first choice for customers in a world driven by a high level of competitive advantage, it is important for companies to stay ahead of the competition by conducting thorough market research. Even if this tends to be the case, many products still fail when reaching the market, leaving companies with great losses. The reason for this could be that the development of existing research methods has stagnated, or that they simply lack the ability to find the true answer as to what intentions underlie consumer?s decision making when shopping. Many believe that a new method is desired in order to get a better picture of what customers really think.

The object of this explorative theoretical study is to compare similarities in three perspectives for evaluation of credibility. The perspectives are the historical method source-criticism, cognitive authority and domain analysis. These perspectives, regarded as intellectual tools for critical thinking in a process of information seeking, by asking questions about credibility related to the social and theoretical context of the intellectual background, can give support in articulating which documents that gives a specific and essential answer to a question. In this sense credibility is seen as a qualitative aspect of relevance. Patrick Wilson argues that we can attain some critical independence towards cognitive authorities and the literature by investigating the social and theoretical topography of a field.

This bachelor?s thesis is a study that examines cactus groups in Sweden from a heritage conservation perspective. Through interviews and an analysis of both historical and modern literature, the research explores why cactus groups became popular and what is required to preserve those still in existence today. A recurring challenge has been the lack of comprehensive source material, leaving some questions open for further research. The study focuses on four cities?Norrk?ping, Skellefte?, Varberg, and V?xj??that have maintained their cactus groups for nearly a century.

This thesis is basically an attempt to discuss the intrinsic intersubjective nature of the so-called ideal sciences, i.e. geometry or arithmetic. Based upon a thorough analysis of Husserls The Origin of Geometry and Derridas Edmund Husserl's Origin of Geometry: an Introduction this thesis takes geometry as an example of an ideal science. The main question of the thesis is how an ideal science or object is constituted. The thesis consist of two main chapters - ?Geometry and Historicity? and ?Language?- and a concluding discussion.

While the strategy of lending a voice to the monstrous is a well known aspect of Howard Phillips Lovecraft's works, the female monster is a notable exception to this case. In this thesis, I excavate a theory of female monstrosity through a reading of some of Lovecraft's most read stories and the agency of female characters that appears within. Comparing these female registers of monstrosity to their masculine counterpart, I develop a concept of female monstrosity manifested through categories of class, race and gender with the help of Judith Halberstams theories of monstrosity.Rather than treating these women as active characters, I argue that Lovecraft's inability to handle these monsters forces him to literally put them away ? in attics, cellars, or boxes. These are the marginalized positions from which these women elaborate a monstrous form that transcends the boundaries of sex, gender, class and race.

The division of Electricity at Uppsala University runs a project called Lysekil project, they have designed a buoy that uses the waves to create electric power from a generator attached to the bottom of the sea.Uppsala University is closely connected with the company Seabased and the university makes use of their facilities in Lysekil. When they designed the buoy issues occurred, the geometric design was flawed, brackets with a short shelf life and it is generally uneconomic.A study visit was done in Lysekil on Seabased facility. With this visit the project started, which is to improve the design of the buoy and the attachment of wires leading to the generator. In this project we have chosen to use a beam system with three beams that are attached to the buoy. Then a wire attached to a plate that sits between the beams will be leading to the generator. Two proposals for construction are created, what distinguishes them are the brackets between the beams and the buoy.From these constructions, the design that is considered most optimal for our project is chosen.All parts of the buoy have been modeled and the drawings are designed in ProEngineer software.The two constructions are compared with each other, but the whole focus is on the second and final structure. The report begins with an introduction describing Lysekil project, and a task description of our project.The project aims to produce an optimal buoy that will be easy to design, materials restrictive with good durability and an economical solution.Wave power true function has been studied, mechanical and finite element analysis of beams, buoy and plate design.This has been presented in this report, where in the various chapters can read more about the processes. Although the relevant facts and information on this project and buoy development is included.

The lack of housing in the Swedish metropolitan areas is today a well-known fact. This isespecially true for the region in and around Stockholm. Due to the large amount ofmunicipality-owned land within Stockholm municipality the area for many new housingprojects are acquired through land allocation. How much time this process of land allocationconsumes for a typical project is today not really known. Equally unknown is the exactoutcome of the process, i.e.