A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

We wanted to know how the subject HIV/AIDS was handled in the Indian newspaper The Hindu, which is written in English, during a period of 16 days (30 October-14 November) in 2005 compared to the corresponding period during 2007. Because we liked to study what kind of differences there were in the reporting between these two years. In addition we also wanted to learn how people living with HIV and AIDS are represented in pictures and text. To find out this was the purpose with this investigation.The study is made from the theory of stigma, semiotics and from a professional model of the normative theory. The articles about HIV/AIDS were quantitatively analyzed with help of a schedule of codes and we performed a qualitative analysis on several articles, four from 2005 and four from 2007.

The use of digital devices are widely spread among us. Children have an iPad in their hands before they learn how to talk and we bet you look at your smartphone more times a day then you would like to admit? Interaction through these devices have become so natural in our daily life that we get confused when a retailer does not offer a website or an app. The habit of searching for information in the most accessible channel and buying in the one that offers the benefit of convenience, and of course, saves you money and time, is a common way of shopping these days. This is referred to as multi-channel shopping.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

In the 1969 Le Thor seminar, Heidegger stated that his philosophical journey could be characterized by three different themes: meaning, truth, place. The first two of these have been the subject of countless studies and discussions, but the question of place is still relatively unexplored in Heidegger?s thought, despite the increased interest for this topic in his writings. Even though scholars like Jeff Malpas, Edward Casey, Stuart Elden and Miguel de Beistegui have written books and essays on the importance of the conception of place in Heidegger?s thinking, there are still many important aspects of this theme to be discussed, given the importance Heidegger himself ascribed to this topic.In this essay, I therefore wish to pose the question of how one can understand the relation between place and the role of tragedy in Heidegger?s conception of truth.

There was a silence surrounding homosexuality in the People's Republic of Poland. One can almost get the impression that same sex love, and same sex relationships, did not even exist there; that the communists had successfully removed homosexuality from society. The roots of this silence can be found in the Communist Party´s disdain for anything deemed individualist and deviant, and also in the conservatism and religiosity of the Polish society.In my thesis I study when and how gays and lesbians found a way out of the silence that surrounded their sexuality. Gay men did so by creating subcultures, which found refuge in parks, public bathrooms and a few bars in larger Polish cities, and offered a sense of belonging for them. Lesbians, on the other hand, lacked this access to semi-public spheres, which made it even harder for them to find each other and create a space for their sexuality.