Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

In order to get a better understanding of the interaction between employees and their technical work tools one needs to know what factors influence the interaction. The purpose of this study was to examine if there is a correlation between the personality traits Extraversion (E) and Neuroticism (N), tested with Eysenck Personality Inventory (EPI), and experience of the new Intranet among employees at The Swedish National Transport Administration (SNTA), and also to gather information of employees? opinions about the new Intranet. A survey, containing questions about the Intranet and a personality test (EPI), was posted on SNTA?s Intranet for eight workdays (N = 88, females = 53, males = 35).

In this Bachelor thesis, we examine how the work of the librarian has changed over the past three decades. The research questions focus on the changes in librarians´ roles and working tasks regarding factors like technique, meetings between librarians and visitors and also how to give service to visitors.We have conducted interviews with librarians at university libraries as well as public libraries. In all, there were four interviews. We have also compared the two types of libraries.We have looked closely at these factors: the tasks of the librarians, the skills needed, how the library has been used as a democratic arena, and what kinds of meetings there are among librarians and users of the library. From these themes we have created interview questions, and our analysis is structured according to the themes.We have worked from a theory on different kinds of identities within the profession.

The management of information is one of the key aspects within a successful andefficient product development process, particularly regarding complex products.Scania CV AB is at the moment developing a new IT-system, OAS, which aims tomanage the company?s product data. With this as a background, the purpose of thismaster thesis is to identify the cross-functional user needs within Scania?s organizationconcerning product data and the management around it.To fulfill the purpose, an empirical study consisting of 40 personal interviews with 50representatives from different functions within Scania?s organization was carriedthrough. The empirical data was then analyzed focusing on identifying thecross-functional needs and issues.The study points out that there is a big potential regarding improvement among themanagement of product data.

This bachelor thesis explores how librarians are portrayed in fiction literature. The aim is to see how the librarian and their work tasks are described. Our material consists of 12 fiction novels from the years 2000 to 2012 (with an exception of a book from 1998). We have used discourse analysis in order to examine the picture of the librarian.We have used three major questions: How is the librarian portrayed in our selected fiction literature from year 2000 until today (the beginning of 2013)? How are the librarians profession portrayed in our selected fiction literature? Does our selection of the fiction literature give a positive or negative image of the librarianand how can that affect the view of the profession?Our analysis resulted in the discourses the librarian and literature and the librarian and the library.

The aim of this study is to look at the identity of the public library, and to examine one way to make the identity of a specific library strong. PUNKTmedis is a newly opened library in Stockholm, aimed solely at people between 13-19. The question to be answered was: How can it affect the image of the public librarys identity when you aim the activity towards a specific user group? To answer this question, the qualitative method of case-study was used. Five interviews were carried out, with representatives from three different groups: users, politicians and librarians.

The purpose of this study is to investigate librarian?s opinions concerning literature with state supported distribution and how to mediate and market these in the library. The types of mediation and marketing that have been studied are positioning, labeling and oral mediation.The study is qualitative with interviews at seven main public libraries in central Sweden. The respondents of the study were responsible for the literature with state supported distribution within the library.The study is based on a theoretical frame of reference containing theories from Jofrid Karner Smidt, regarding librarian?s mediation in libraries, and François Colbert?s theory on marketing planning for arts and culture.The results of our study showed that librarians have both positive and negative opinions when it comes to the literature with state supported distribution.

Theory has concluded that consumers evaluate advertising not only based on what the advertiser's message aims to communicate, but also how the message is communicated. As the most popular activity on the world's largest social media channels is to upload and share photos, it has become crucial for advertisers to define strategies that maximize the reach of photo posts. Two observed variations of images used in posts are graphical images and digital photographs. The aim of this study is to investigate which of these two strategies that generate most positive impact on the sender and its brand. 230 users of the Chinese Facebook and Twitter counterpart, Sina Weibo, were exposed to manipulated Sina Weibo posts after which they answered a survey.

[ An abstract in English will follow]Denna uppsats handlar om på vilket sätt användarinvolvering påverkar acceptansen av ett affärssystem. I studien redogörs varför acceptansen påverkas av användarinvolveringen, samt hur påverkan sker och vad som leder till den.IT genomsyrar idag så gott som alla former av företagsamhet. Affärssystem stödjer affärsprocesser i flera branscher, från tillverkande företag till renodlade tjänsteföretag. Ett företag behöver exempelvis anpassa både sina affärsprocesser och det nya affärssystem för allt som sker inom företaget. På grund av komplexiteten som detta för med sig är implementeringen ofta ett stort steg för företaget och dess anställda.

Arlanda airport is Sweden?s largest airport. The demand for comfort cooling of the airport?s buildings is high and is mainly provided by district cooling. District cooling is based on the same principle as district heating.

The popularity of video games has been boosted by the rise of user-generated live streaming platforms, and the biggest of them all is Twitch. The popularity depends on Twitch alignment of live streamed video games. The stream is created by a player who broadcast and streams the video game online. The video game can then be watched by a viewer that is interested in the video game. In every stream there is an implemented live chat that allows the viewer to interact with the streamer while the stream is online.

The aim of this thesis is to explore the job satisfaction of librarians and try to nuance stereotypes, which the public has and which still exist in massmedia concerning librarians and their work. The study is qualitative and based mainly on semistructured interviews with ten libraries born between 1937s and 1973s of which eight are women and two men. Furthermore, I have divided them into two groups according to age in order to see if there are differencies between the older and the younger concerning job satisfaction. In addition, I have used participant observation to some extent. My assumption is that job satisfaction is effected both by individual factors and environmental factors at work.

This essay answers the question: How can a manufacturing business fulfill the information demand in the processes; purchasing, production, warehousing, order and delivery?The question has been answered through different kind of studies, such as literature, documents, Internet search, interviews and observations. The essay is written from a hermeneutic point of view and by using qualitative research. The result has been validated by two different manufacturing businesses.A simple information logistic model is the result of a comparison made between theory and empery. The aim of the model is to describe how a manufacturing business can fulfill the information demand by using different methods.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

This Master?s thesis aims to study how the concept ?youth? is understood and used in papers and publications about public libraries, written at The Swedish School of Library and Information Science from 1972 to 2002. It does this by answering three questions: Firstly, how is the concept ?youth? formulated in papers and publications at SSLIS from 1972 - 2002? Secondly, has the concept ?youth? changed in the analysed texts during the chosen time and, if that is the case, what constitutes this change? And, finally, what types of consequences for the understanding of the users can this have for the writers and readers of these texts? Discourse analysis is used to analyze how this concept is constituted, transformed and understood. Among the things studied in the discourse analysis is the interdiscursivity and intertextuality of the texts, as well as the meaning of the word, the wordings and modality of the analysed texts.