Aim: The study's aim and run-up are to investigate how journalists frame texts, during impact of those standards and values that they have, combined with the organization and in the nation where they work.Method/Material: The study looks on how the authors of articles at the Swedish newspaper "Dagens Nyheter" and the Norwegian newspaper "Dagbladet", uses the concept al-Qaida, in their news rapport, during the period 19:th of mars ? 24:th of august 2003. Two hundred articles were collected and divided into two groups, 1) the explicit group, there the text actu ally treated al-Qaida, 2) the implicit group, there the text e.g. linked to the name al-Qaida and the article itself treated another subject. Is it possible to see differences or resemblances, in the way that journa lists frame their texts? The main theoretical run-up is framing accor- ding to R.

The aim of this essay is to examine three separate Swedish public libraries and their respective websites on the grounds of the usability sciences. I firstly had to summarize the main properties of the usability-field in order to gain an extended knowledge of its purposes and possible usage for today?s library systems. I was then able to apply the extended knowledge in the examination of the three library websites and the purpose of determining whether or not they were designed according to the standards set by the usability-sciences.Usability is a rather new science that deals with the dissection and examination of computer-based systems, in order to find the key components that make systems user-friendlier. With user needs being the main focus of its research, usability tries to meet all the different needs of the modern user and construct systems that are less system-centered and more user-centered.

Tycho Hedéns Väg in Uppsala has evolved from being a through fare passage and highwayto the oversized road frame running through the city it is today. At the present time, dueto the relocation of the E4 highway east of Uppsala, Tycho Hedéns road creates a barrierbetween the north eastern area of Uppsala and the remaining parts of the city centre. Theroad is designed to endure heavy traffic and high speed limits, generating a surrounding urbanarea were inhabitants are complied to follow the standards set for a high traffic-accessibleenvironment. Furthermore, the heavy traffic has led to the turning of both urban roadsidesaway from the actual road. The aim of this project and proposal is to show the possibilities ofhow the innate features of Tycho Hedéns road can be used more advantageously to mend thecity area of Uppsala.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

The continuous process of urbanization results in demands on research and development for ecological and sustainable city development. Because of this, the current systems for wastewater treatment may have to be improved. In order to evaluate new technologies for municipal wastewater treatment, a development project has been initiated for the new district Hammarby Sjöstad in Stockholm. The project is lead by the company Stockholm Water. High environmental standards have been put up for the district, as it must be twice as good as an ordinary new district.

line of business/industry and family, to more clearly discern how male and female norms are acquired among female entrepreneurs. The purpose of this study was to gain a greater understanding and knowledge of women's conditions regarding entrepreneurship, in relation to society's norms. The study is based on a textual thematic analyses, using two themes derived from Helene Ahls ?The Scientific Reproduction of Gender Inequality. A Discourse Analysis of Research Texts on Women`s Entrepreneurship?.

Svenska börsnoterade företag anpassade år 2005 sin redovisning enligt International Financial Reporting Standards (IFRS). Detta medförde att företagens goodwilltillgångar skulle nedskrivningsprövas. Nedskrivningsprövningen kan göras genom att diskontera framtida kassaflöden med en diskonteringsränta. Denna studie undersöker om företag opportunistiskt justerar diskonteringsräntan vid nedskrivningsprövning av goodwill. Om detta varierar ökar över tid, om företagens börsvärde påverkar och om de tillfällena då företag sänker sin diskonteringsränta jämfört med föregående år ökar det opportunistiska beteendet.

Sedan den 1 januari 2005 har svenska onoterade koncerner haft möjligheten att välja mellan att redovisa enligt inhemska regler eller internationella standarder utfärdade av International Accounting Standards Board (IASB). En tillämpning av IASB:s standarder innebär möjligheter till att redovisa ett högre resultat men samtidigt ett utökat upplysningskrav i koncernredovisningen. Syftet med denna uppsats är därför att undersöka om onoterade koncernmoderbolag valt att tillämpa IASB:s standarder i sin koncernredovisning samt utreda huruvida faktorerna antal ägare, ägarstruktur, belöningssystem för företagsledningen samt förekomsten av goodwill påverkat valet eller inte. Utifrån befintliga teorier och regelverk har fyra påståenden rörande faktorerna utformats och testats. Resultaten visar på ett svagt intresse för IASB:s standarder då endast tre av 57 företag som besvarat den enkät som sänts ut valt att tillämpa regelverket.

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

To challenge the competition within the construction business there are requirements ineffectiveness and use of operating computer based programs and work-methods. Thecomputer based programs are continuously improved and can at some point be the start of anew work-method. The work-method of tomorrow can be Building Information Modeling(BIM).This Master of Science Thesis gives an understanding in what BIM is and what therequirements for Sweco Theorells are in a future BIM-use as a consulting-firm. Theunderstanding is presented through a study of theory within the subject. The way of thinkingand acting among different disciplines and individuals within the building process isexplained through an interview study.The term BIM is regularly used.

Bakgrund: Parenteral nutrition kan ges vid i stort sett alla tillstånd när magtarmkanalen ej fungerar eller kan utnyttjas tillfredställande. Benigna tarmsjukdomar, t ex Morbus Crohn eller short bowel syndrome av annan anledning är den vanligaste orsaken till HPN (home parenteral nutrition). En europeisk studie från 1997 visar att incidensen för HPN i Danmark är 2,8 patienter/miljoner invånare/år. Vanligen är patienten uppkopplad till HPN-utrustningen 12-14 timmar/dygn. WHO (World Health Organisation) har utarbetat en definition av livskvalitet; ?Quality of life is defined as individuals? perceptions of their position in life in the context of the culture and value systems in which they live and in relation to their goals, expectations, standards and concerns.? Syfte: Syftet med denna litteraturstudie är att undersöka och beskriva hur patienter med parenteral nutrition i hemmet upplever sin livssituation och behandlingens inverkan på livskvaliteten.

The purpose of this study has been to examine the archival management at the 14 Student Nations in Uppsala. This may be relevant to study to extend the research in the field that Berndt Frediksson calls ?empirical archival science?. Another reason is that the Student Nations hold a unique position as organisations and their archivists holds a unique position from a professional point of view as they mostly consist of students without professional archivist training. I have mainly focused on why the archival management at the Nations looked as they did.

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

The purpose of this essay is to examine progression in user education atprimary and secondary school levels, specifically the role played byschool libraries, librarians and strategy documents in securingeducational progression. Progression is examined in the user educationprovided by the five schools, part of the same municipal schoolmanagement area which share the same strategy plan. The area, NorraFäladen, was awarded School Library of the Year in 2011 for its work,making it particularly interesting for this essay's purpose. The studycombines interviews with the area's three school librarians, who dividetheir time between the five schools, with an analysis of the strategydocuments that regulate user education within Norra Fäladen. Theanalytical framework is based on: AASL's model of progression in usereducation (Standards for the 21st-century learner); Ekström's model forsuccessful and active strategy documents; Kuhlthau's theory of thelibrarian's role in the information search process; and Limberg'staxonomy of the role of the school library.The study shows how a number of concurrent factors and prerequisitesinfluence how goals for progression in user education are met.

From July 2005 on, the new Swedish Corporate Governance Code will be applied gradually by companies listed on the stock exchange or any authorized financial market in Sweden. The Code has been drawn up in order to clarify and to improve the self-regulation in Swedish companies. The need for codified self-regulation standards has been considered as urgent due to negative trends on the market such as the last few years? corporate scandals in domestic and international trade and industry. The sought-after consequence is to clarify the mission framework for corporate directors.Ch.