<p>Many students in the Swedish and Norwegian compulsory school do not have quali­fi­cation to search for further education. There is a large part of those pupils who have a different native language than the country’s majority language. These students’ possi­bi­lities to a fair and equal education is regulated in national laws and regulations of school activity, the so-called governing documents.</p><p> </p><p>The purpose of this study is to compare Norwegian and Swedish governing docu­ments regarding education for pupils with another native language. The comparison also app­lies to the requirements that each country has for the students who are looking to the Swedish upper secondary school, and its counterpart in Norway, “den videre­gående skolen”.</p><p> </p><p>It is possible to see some similarities in the design of the governing documents and the school as an institution. However, there are some differences in the content of teaching and the document that governs this. The Norwegian school and Norwegian governing documents put more focus on the Norwegian language, while the Swedish school system and Swedish governing documents have a more generous attitude towards the native language.</p> / <p>Många elever i svenska och norska grundskolan har inte behörighet att söka till vidare utbildning. Det är en stor andel av dessa elever som har ett annat modersmål än landets majoritetsspråk. Dessa elevers möjligheter till en rättvis och likvärdig utbildning finns reglerade i ländernas lagar och regler för skolverksamheten, de så kallade styr­doku­menten.</p><p> </p><p>Syftet med denna undersökning är att jämföra norska och svenska styrdokument an­gående undervisningen för elever som har annat modersmål. Jämförelsen gäller även vilka krav respektive land har för de elever som söker till den svenska gymnasie­skolan, och dess motsvarighet i Norge, ”den videregående skolen”.</p><p> </p><p>Det går att se vissa likheter i utformningen av styrdokumenten och grundskolan som in­stitution. Däremot finns en del skillnader när det gäller innehållet i undervisningen och de dokument som styr denna. Den norska skolan och de norska styrdokumenten lägger mera fokus på det norska språket, medan den svenska skolan och de svenska styr­dokumenten har en generösare attityd till modersmålet.</p>

The main question to be answered in this thesis is under what conditions bare singulars are acceptable in Norwegian. Although every native speaker of Norwegian masters the art of determining (unconsciously) when bare singulars can occur, it has turned out to be an amazingly complicated task to explicitly state the sufficient and necessary conditions for appropriate use of these phrases in Norwegian. This thesis is an attempt to reach that goal.

Many students in the Swedish and Norwegian compulsory school do not have quali­fi­cation to search for further education. There is a large part of those pupils who have a different native language than the country’s majority language. These students’ possi­bi­lities to a fair and equal education is regulated in national laws and regulations of school activity, the so-called governing documents.   The purpose of this study is to compare Norwegian and Swedish governing docu­ments regarding education for pupils with another native language. The comparison also app­lies to the requirements that each country has for the students who are looking to the Swedish upper secondary school, and its counterpart in Norway, “den videre­gående skolen”.   It is possible to see some similarities in the design of the governing documents and the school as an institution. However, there are some differences in the content of teaching and the document that governs this. The Norwegian school and Norwegian governing documents put more focus on the Norwegian language, while the Swedish school system and Swedish governing documents have a more generous attitude towards the native language. / Många elever i svenska och norska grundskolan har inte behörighet att söka till vidare utbildning. Det är en stor andel av dessa elever som har ett annat modersmål än landets majoritetsspråk. Dessa elevers möjligheter till en rättvis och likvärdig utbildning finns reglerade i ländernas lagar och regler för skolverksamheten, de så kallade styr­doku­menten.   Syftet med denna undersökning är att jämföra norska och svenska styrdokument an­gående undervisningen för elever som har annat modersmål. Jämförelsen gäller även vilka krav respektive land har för de elever som söker till den svenska gymnasie­skolan, och dess motsvarighet i Norge, ”den videregående skolen”.   Det går att se vissa likheter i utformningen av styrdokumenten och grundskolan som in­stitution. Däremot finns en del skillnader när det gäller innehållet i undervisningen och de dokument som styr denna. Den norska skolan och de norska styrdokumenten lägger mera fokus på det norska språket, medan den svenska skolan och de svenska styr­dokumenten har en generösare attityd till modersmålet.

The aim of this study is to give a historical view upon and examine the development of local and regional cultural history museums in Norway as a topic in Norwegian cultural policy 1900 – circa 1970. The present thesis is divided into four main parts: In part one data sources and theoretical perspectives are presented. The thesis is written in museology and this is the background for a perspective where of local and regional museums arose as a subject requiring development of public politics. The theoretical perspective is how development of politics frequently appears as a choice between various alternatives based on available contemporary material and ideological suppositions. Local and regional museums appear in this perspective as a cultural phenomenon in their own age, a phenomenon to which Stortinget, the Ministry and the museum profession attached both interpretations and conceptions. In part two, entitled “Concern over a group of museums” the parallelism between museum growth and policymaking from 1900 – 1920 is analyzed. Development of politics in these years can be considered as a process where the formation of clearly defined guiding principles for practice by the authorities took place. In the centre of this development of politics was the regulation on governmental subsidy based on a political framework the need to conform to norms related to calculability and equal treatment. At the same time it does appeared the legitimacy to carry out disciplinary measures was nourished by a conception of local and regional museums as unruly and an image of them as a type of “freely growing” institution. In part three, “A formative recognition”, deals with the growing cooperation between The Norwegian Museums Assosiation and the Ministry in the field of local and regional museum and how it influenced the work in this museum. Cooperation with the museum society ensured that a competent apparatus was available to the Ministry. This led gradually to development of a new administrative regime, more specifically a move toward something which can be described as a professional administration. Part four “Consolidation of the politics” examines the development 1945 – circa 1970. The new tendencies would turn out to reflect an increasing awareness of the educational opportunities for future museum personnel, different solutions for establishing good professional guidance for the unmanned museums and, in parallel within the professional museum milieu, an emerging debate on the museums’ role in society. Common for all these initiatives is that they demonstrate what one could characterise as an increasing degree of professionalism. Part four end with the Proposal from the Museum Committee of 1967. This white paper was presented by the Ministry of Churches and Education in 1972. The document was the first of its kind and was intended to be recognised as a comprehensive plan.  The most tangible result of the white paper was the arrangement for subsidies to semi-public museums which was introduced in 1975.

This thesis addresses the use of potential field data in two main topics: sub-basalt exploration and structure of the deeper crust. Synthetic models and forward models of the Møre margin were constructed to test the sensitivity of the various potential field methods. The synthetic models demonstrate that forward modelling of the gravity and magnetic data is a valuable tool in basement recognition in sub-basaltic settings and the use of gravity gradients further limits the modelling ambiguity and improves the basement mapping. Deep sills, as observed in the Møre Basin, cannot be identified from the gravity and magnetic data alone but the lava flows have a clear effect on the gravity and magnetic signature if thicker than ~1 km. Experiments with Euler Deconvolution reveal the limitations of the method in sub-basaltic settings. A 3D regional gravity and magnetic model of the Møre margin integrated with seismic and well data gives a novel view on the architecture of the continental crust, the distribution of high density lower crust, and the Moho topography. The isostatic response of the water and sediment loading reflected by the Moho provides further insight in the evolution of the margin. The results from the Møre margin model merged with results from a 3D model of the Vøring and Lofoten margins give a regional view on the deep structures on the mid-Norwegian margin. Combination of the modelling results and isostatic considerations provide means to address the origin of the lower crustal body on the margin and the evolution of the whole mid-Norwegian margin.

In this article we ask if central values which people were in dialogue with in the memorial messages from Oslo Cathedral Square in the aftermath of July 22 nd 2011, may be seen as a part of Norwegian cultural memory, and if so, how. We answer this question in the affirmative, by elaborating on presentations of the Norwegian flag as a symbol of the values unity and solidarity, and on presentations of love and roses as weapons promoting the values love, humanity and calmness. In our discussion we have drawn on theory of cultural memory and suggested that the use of the Norwegian flag in the messages may be understood in the frame of Assmann’s term "canon", representing the active part of cultural remembrance, and that the message from the use of roses and hearts may be understood in the frame of the term "archive", representing the passive part of remembrance.

Purpose The aim of this study is to explore, describe and analyze how service firms overcome barriers of internationalization at an early stage. Thus, this study is aiming to increase a better understanding of what kind of preconditions these firms have in the very early stages of internationalization. Methodology This research has been based on qualitative case study and abductive approach. We wanted to pursue this research strategy since we were aiming to receive an in-depth understanding of service firms’ early internationalization process. A delimitation we further have applied in this study is a focus only on early entry to Norwegian market and on Swedish consulting firms. These delimitations have been based mainly on the fact that it would be easier to compare the results from the empirical data. We have furthermore conducting a total of 5 interviews with 6 interviewees. Three of these have been with our chosen case companies and the other two have been with two external actors with profound knowledge about the Norwegian market.   Conclusions In our conclusions, we have identified the main characteristics of barriers in an early internationalization stage for service firms and enablers to overcome these barriers. The three key enablers are networks and relationships, international entrepreneurship and presence at the foreign market.

Prior research on covenants show that they are frequently included in corporate debt agreements as means of mitigating bondholder-stockholder conflicts. As covenants should be more frequently included when there is a higher degree of bondholder-stockholder conflict, what is then the relation between covenants and spread? Our results show that on the Norwegian corporate debt market, bonds that include covenants have a higher spread than those that do not. The results of an OLS-regression using some of the most common covenants, Z’-score and bond spread shows that the 43 % of bond spread can be explained by whether the bond includes dividend restrictions, equity restrictions and poison puts, and the Z’-score of the issuer.

Syftet är att skapa en förståelse för strategiska beteenden hos flygbolag i Europa, under en tid som präglas utav finansiell oro, detta då människor i allt högre grad använder sig utav flyg som transportmedel. Vid utförandet av denna uppsats har en kvalitativ forskningsmetod använts samtidigt som den präglats av en induktiv ansats, då utgångspunkten är empirin för att sedan tillämpa passande teorier på det empiriska materialet. Insamlandet av det empiriska materialet har genomförts med hjälp av en tvärsnittsstudie utav sex olika flygbolag, vi har då valt att enbart använda oss av sekundära källor, då vi anser att detta är passande för denna uppsats. När valet av flygbolag gjordes var kravet att bolagen skulle finnas inom Europa och bedriva flygtrafik till och från Sverige.

Abstract Background Oil and gas is a main source of revenue for many countries. Norway is one of them. Several companies operate in these countries. The companies demand accounting to communicate to their stakeholders. The two biggest accounting regimes, IASB and USA have their own standards for the upstream activities of those companies. The standard setting bodies mandatorily require companies to comply. Norwegian listed companies, as they are in the IASB regime, must comply with the IASB standard, IFRS 6. Problem  The IASB standard has a problem of addressing the entire upstream activities of the companies Moreover, the standard has conceptual flaw. However, these oil and gas firms are required to follow it. As a remedy, the entities fill the gap by using the US GAAP, if they are listed, as the regulation requires them to follow IFRS. Thus, using these two standards coupled with the defect of the IASB standard is affecting them. Purpose The purpose of this thesis is to explain the effects of IFRS 6 on companies by comparing it with the US GAAP standard. In doing so, theories relevant to the issue are described and the technical gaps between the two standards are elaborated. Method  This thesis uses mixed method. The research design followed is concurrently mixing quantitative and qualitative methods. However, qualitative method dominates in the mixing. As a data collection mechanism, interview, questionnaire and documentation i.e. the annual reports of the companies are used. In the study both deductive and inductive reasoning are used. Conclusion Subsequent to making the study, the author concludes that the surveyed companies have used the US GAAP to fill the gap that IFRS possess. However, retaining two sets of accounts has economic effect and the companies are paying for that. Moreover, they expend costs for adopting the IFRS when they change their standard from US GAAP to IFRS. Moreover, it is difficult to make conclusion about diffusion of accounting method due to contagion effect. Similarly, although previous studies show that size of a firm is a determinant factor, it is tricky to make conclusion on the studied companies.