The purpose of this thesis is to get an improved understanding of what the bases for relevance are, when people in real information need situations make relevance judgements. In order to meet this purpose, an investigation based on research literature is performed. Four types of relevance are investigated: topical or subject relevance, cognitive relevance or pertinence, situational relevance or utility, and socio-cognitive relevance. The investigation also deals with users relevance criteria identified in fourteen empirical studies, in which the users are adults and engaged in oral, textual, and multimedia information retrieval. Finally, the connections between the user criteria found and the types of relevance are discussed.

This study aims to evaluate the Value relevance of Piotroski?s (2000) nine fundamental signals. In order to do this, the signals are tested on the OMX Nordic Exchange Stockholm between the years 2003 and 2009. The hypotheses of the study are whether the signals are value relevant and if the Value relevance has changed. To test this, a Chi-square test and a regression are used.

This study aims to evaluate the Value relevance of Piotroski?s (2000) nine fundamental signals. In order to do this, the signals are tested on the OMX Nordic Exchange Stockholm between the years 2003 and 2009. The hypotheses of the study are whether the signals are value relevant and if the Value relevance has changed. To test this, a Chi-square test and a regression are used.

The main purpose of this essay was to study whether niche parties that were represented in municipal councils in Sweden during the 2007-2010 term of office were politically relevant. Furthermore, factors that might facilitate political relevance for niche parties were studied. Political relevance was studied using two theoretical perspectives. The objective model of political relevance presents four categories of relevance based on the relations between political parties in a political assembly; governing parties, coalition parties, blackmail parties and isolated parties. The subjective model of political relevance relies on the party representatives? own judgments of the relevance of their parties.

This thesis compares four relevance feedback methods. The Rocchio and Ide dec-hi algorithms for the vector space model and the binary independence model and Okapi BM25 within the probabilistic framework. This is done in a custom-made Information Retrieval system utilizing a collection containing 131 896 LA-Times articles which is part of the TREC ad-hoc collection. The methods are compared on two grounds, using only the relevance information from the 20 highest ranked documents from an initial search and also by using all available relevance information. Although a significant effect of choice of method could be found on the first ground, post-hoc analysis could not determine any statistically significant differences between the methods where Rocchio, Ide dec-hi and Okapi BM25 performed equivalent.

This thesis aims to investigate if there are any differences in the Value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the Value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. The regression model uses accounting earnings per share as the explaining variable, with the corresponding return starting from (but not including) the previous year's earnings announcement date, ending at (and including) the current earnings announcement date, as the dependent variable. This study finds that there is no statistically significant difference between the estimated ERCs for the two periods. Although no statistically significant difference is found, data shows that the R2-values, which measure the explanatory power of the regressions, are higher for the period before IFRS.

The purpose of this thesis was to ease the implement of an upcoming intranet for a target group who had used the previous system to an unwanted low extent. After qualitative and quantitative studies I found that the users of the current intranet thought it was hard to navigate and did not understand neither the relevance of it in their own work nor knew which information it contained.Since I did not have access to the new system by the time of the making of this thesis I concentrated on rectifying possible problems with the new system regarding the relevance and the contained information. With basis in a number of theories I produced an information brochure, whose object was to inform about the content and to convince the target group of the relevance and utility of the new intranet. .

Defining the concept of information has long been the subject of debate within Information Science (IS) and new challenges are constantly presented by new scientific discoveries and new theoretical positions. It is, nevertheless, of key importance for any academic discipline to find definitions on which there is a consensus. The paper therefore aims to clarify the relevance of one of these new theoretical approaches for IS, namely poststructuralism. It does so by describing the theories found in the writings of poststructuralists Mark C. Taylor, Jacques Derrida and Michel Foucault, and discussing their relevance for the three definitions of information suggested by Michael Buckland (Information-as-knowledge, Information-as thing and Information-as-process), thereby answering the following questions: What relevance does Mark C.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

In query expansion (QE) terms are added to an initial query in order to improve retrieval effectiveness. In this thesis we use QE in the sense that a reformulation of the query is done by deleting the terms in the initial query and instead replacing them with terms from the documents retrieved in the initial run. The aim of this thesis is to, in a experimental full text invironment, study and compare the retrieval result of two different query expansion strategies in relation to each other. The following questions are addressed by the study: How do the two strategies perform in relation to each other regarding recall? What may be causing the result? Are the two strategies retrieving the same relevant documents? Two strategies are designed to simulate a searcher using automatic query expansion (AQE) either with or without relevance feedback.

The purpose of this masters thesis is to evaluate the retrieval effectiveness of three different search engines on the Internet: Google, Yahoo! and MSN Search. We have constructed 25 topics and queries with varying contents, in order to test the width of the search engines as much as possible. In every search we have evaluated the first 20 hits in each of the search engines. The measures we have used are precision and cumulated gain. Precision is based on a binary scale and cumulated gain is calculated by means of a non-binary relevance scale.

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 latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

The aim of this thesis is to describe and critically investigate eight different evaluations of the retrieval effectiveness of webbased search engines. The questions to be answered in this investigation are: - What kind of relevance judgements have been used? - Which criteria have been used when judging the relevance of a document? - Which measures have been used? - How many queries have been used? - How were the queries constructed? - What document cut-off value has been used? - Has hypothes testing been applied? - What kind of webbased search engines have been included in the evaluations? The study showed that although the evaluations investigate the same phenomena, they are very different from each other in certain aspects. Generally the study showed that precision is the preferred measure in comparison to recall in the chosen evaluation even though all the included evaluations have constructed unique formulas for calculating precision. Some attempts to measure relative recall have been performed but they all suffer from different defects.

This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing representatives at real estate and external valuation companies. The study shows that there is a need for assessments in the valuation process and that real estate companies have room for their own interpretations. The conclusion is that determining fair value is an estimate, not a fact.