This thesis examines the retrieval effectiveness of two Web search engines. The two search engines are chosen to represent two different types Google as a broad general search engine and Dogpile as a broad general metasearcher. Twenty queries have been used and the first twenty hits for each query were evaluated for relevance. The queries were invented by the authors, based upon their interests and information needs. They were expressed in a general manner, by using one or several keywords, in accordance with the simple search mode available for each search engine.

This study investigates the Value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

The 1948 Universal Declaration of Human Rights is probably the world's most known andinternationally most respected document. The purpose of this study is to examine if the UDHRreflects universal values and norms and to assess its moral and juridical relevance today, 60 yearsafter the adoption. The literature used in this literature-based critical study is mainly written bythe academic elite of the discourse on Human Rights. By comparing these sources I have reachedthe conclusion that the UDHR is still today an important document because of its continuinginfluence on international lawmaking and because of the encouragement and aspirations tomankind in the never-ending struggle for the rights it represents..

The research objective of this thesis was to conduct a holistic evaluation of an operational information system. By holistic evaluation we mean that an equal focus was placed on both the system system perspective and its users user perspective, in the actual environment where the system and its users function contextuality. In addition, the methodological objective of the study was to test a new research approach in a real life setting. The participants of the study were twenty newspaper journalists employed at Göteborgs-Posten GP. The information system NewsLink is a manually indexed full-text database containing all articles published in GP since 1994.

This thesis is based on the conception that class is relevant. The thesis discussesclass relevance and consciousness of class amongst personal at the department ofsocial welfare in Lund.I have studied different theories of class from Karl Marx, Max Weber and PierreBourdieu. The study´s empirical survey is based on interviews with the personalat the department of social welfare in Lund. Then I have applied their view onclass on models based on the theories mentioned above.Out of my analysis I can draw the conclusion that the consciousness of class ishigh and that the applied models matches the interviewed personal. An importantaspect is that class perspective is bound to class.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

Background: Previous studies have shown that intuition occurs in decision making in small enterprises. However, these studies have not illuminated which decision attributes leads to intuitive decision making.Purpose:The purpose with this study is to contribute with an increased understanding of which decision attributes leads managers in small enterprises to use intuition in decision making and why these decisions attributes have an impact on the role of intuition. The follow-ing research question will be answered in our study: Which decision attributes leads to intui-tive decision making in small enterprises, and why?Method: To answer the research question we have conducted semi structural interviews with managers in small enterprises to achieve a deeper understanding of the role of intuition. We have also used a method called Visual Card Sorting as a complement to the semi structural interviews.Result/conclusion: The result of our study indicates that the relevance and the uncertainty of a decision have the greatest significance in the use of intuition in decision making in small enterprises.

The purpose of this study is to examine the experiences of five students searching for information in the context of writing a bachelor thesis. The main questions regard what strategies they use whilst searching for information, their relevance judgements and their feelings. The method used is the qualitative interview. The students were doing their third term in psychology. All the students were interviewed twice while working on the thesis.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: Value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

Background: Previous studies have shown that intuition occurs in decision making in small enterprises. However, these studies have not illuminated which decision attributes leads to intuitive decision making.Purpose:The purpose with this study is to contribute with an increased understanding of which decision attributes leads managers in small enterprises to use intuition in decision making and why these decisions attributes have an impact on the role of intuition. The follow-ing research question will be answered in our study: Which decision attributes leads to intui-tive decision making in small enterprises, and why?Method: To answer the research question we have conducted semi structural interviews with managers in small enterprises to achieve a deeper understanding of the role of intuition. We have also used a method called Visual Card Sorting as a complement to the semi structural interviews.Result/conclusion: The result of our study indicates that the relevance and the uncertainty of a decision have the greatest significance in the use of intuition in decision making in small enterprises.

This thesis is focusing on how global and local search engines retrieve information from the local domain. The three search engines tested are the global search engines Yahoo, Ask.com and the local search engine Web Wombat. The questions we examined were: which search engine has the best retrieval effectiveness? Could there be other reasons than retrieval effectiveness, to choosing a local search engine?For our test we constructed 20 questions related to Australia.We chose to divide the questions into topics like nature, sports and culture. For all questions we evaluated the relevance of the first 20 hits.

The purpose of this thesis is to evaluate two pearl growing methods in ISI Web of Science. The methods tested are Find Related Records FRR, an automatic service that uses bibliographic coupling, and Author Keywords AK, where searches are performed using the two first keywords from this field. Both search methods were used on twenty initial documents and the first twenty hits were evaluated for relevance using a binary scale 0,1. The relevance criteria were based on specific information needs connected to every initial document. The measures used to evaluate the effectiveness of the search methods were Precision at DCV=10, P10, and Uninterpolated Average Precision AP.

In 2005 the Swedish government introduced a law of amnesty for refugees in the country which made the Minister of Integration invite a number of national organizations to discuss this law. After that, seven organizations in Gothenburg also felt that something should be done and they started talking about a cooperation to improve the situation for newly arrived people to Gothenburg. They formed a project, ?Plattform Göteborg?, which in this paper will be evaluated according to a manual from Sida. The project consists of seven organizations which have their separate activities formed by them to improve the integration.

The purpose of this thesis is to evaluate the retrieval effectiveness on the European Unions official website EUROPA, depending on which language is used to formulate the search question. Our main concern were if you get access to the same information depending on which language is used to search information The European Union has so far eleven official languages, and with the forthcoming expansion with negotiations with thirteen new countries to affiliate to the union by May 1:st 2004, the official languages will be even more. We have made a comparison between Swedish and English, using 29 different topics from which we formulated 2x29 queries. The topics used were found at the Swedish Governments FAQ about the European Union, EUsvar. We wanted the topics to be as authentic as possible to avoid bias.

The aim of this thesis is to answer whether a group of databases dedicated to selling books or a group of databases dedicated to lending books is more efficient. The measurements used to determine the efficiency of the two kinds of databases are Cumulated Gain and precision in modified versions. The inquiry has been conducted thus that the same 18 queries have been put forth to six databases and these results have consequently been judged according to relevance on a 4-graded scale by five respondents. The rankinglevels have then been merged to one average value per respondent and ranking. These values have then been used to determine CG/iCG/nCG and P@n per query, rank 1-10, per database and per group (the groups being STORE (BUTIK) and LIBRARY (BIBLIOTEK).