Uppsatsen behandlar småföretags användning av finansiella bootstrappingmetoder. Dessa metoder är alternativ finansiering till traditionella externa medel som erbjuds på marknaden, exempelvis bankmedel och riskkapital. De finansiella bootstrappingmetoderna kan härröras till kategorier av resursanskaffning, vilka är marknadsorienterad resursanskaffning (exempelvis erhålla bidrag), internorienterad resursanskaffning (exempelvis hålla inne ägarens lön) och socialorienterad resursanskaffning (exempelvis låna utrustning av affärsbekanta). I teorin beskrivs faktorer som påverkar användningen av finansiella bootstrappingmetoder. Dessa är sammanställda i en analysmodell.

This case study aims to find out whether the promotion of Swedish news through push technology, and the selection process behind it, obeys the traditional criteria of news values.A months-worth of push notifications, sent out by the mobile phone applications of newspapers Dagens Nyheter and Expressen, were analysed through the application of a number of taxonomies meant to determine their newsworthiness.These taxonomies were, however, based on 20th century media, and do not necessarily adapt well to analysis of digital news publication forms. The purpose of this study is therefore to find out which criteria are still relevant to the news selection behind a digitalformat such as push notifications; and which have become obsolete.The basis of this study is the criteria of news values originally designed by Galtung and Ruge in 1965 and revised by Harcup and O?Neill in 2001; as well as the model of assessing front page news proposed by Hvitfelt. The content analysis was conducted in a manner as similar to that of Harcup and O?Neill?s own study as possible, so as to constitute a re-revisal ?revamped for the digital age.Our results show that the criterion of ?frequency? ? that is the conformance between the time-span of an event and the publication frequency of a medium ? has acquired an ambiguous importance.

As organizations are generating more business intelligence in their systems, more employees need access those systems. As a result some sort of permission management needs to be implemented to ensure the information remain safe. Access Control Matrix (ACM) is one way of managing permissions and is widely used among organizations. The issues that comes with ACM is that the matrix itself gets difficult to manage and overview as its complexity increases with the number of permissions. The study utilizes Action Design Research to develop a tool for visualizing permissions.

A real option model is developed to examine the crucial factors affecting the agricultural firms? decision to quit the production and rent out the land to a company building a PV power plant. The public policies in support of investments in renewable energies have created the conditions for a market regarding investments in PV installations in agricultural areas.The decision to switch offers to the agricultural firm and to society several economical, social and environmental benefits, representing sustainability. However, PV installations in agricultural areas require the allocation of a certain land area. By assigning a part of land to PV installations, thereby the area of land allocated to agricultural production decreases.

Studien har tagit sin utgångspunkt i det kunskapsintensiva arbetslivet där individen ses som kunskapsbärare. Det blir avgörande för organisationen att ta tillvara på denna kunskap och således ställs kunskapshantering centralt för studien. Syftet har varit att undersöka hur chefer upplever och uttrycker hur individburen kunskap kan komma organisationen till gagn. För kunskapsöverföring, mellan individ och organisation, har forskning betonat vikten av ett kollektivt lärande. Studien utgår därför från ett socialt perspektiv på lärande.Med hjälp av en kvalitativ strategi med semistrukturerade intervjuer inhämtades empirin.

ABSTRACTTitle:Level:Author:Supervisor:Date:Aim:Method:Accepted price ? An Analysis of Cooperation in the Real Estate Markets and its Pricing.Final assignment for Bachelor Degree in Business AdministrationMadeleine Gustafsson and Sofie BillstamJonas Kågström2012 - MayThe aim with this final assignment is to investigate if the introduction and the cooperation of accepted price was necessary to generate a more stable real estate market with marketable listing prices in Stockholm. The introduction of accepted price led to a cooperation with some of the most important real estate firms in Stockholm. This cooperation was opposed by a number of companies on the real estate market. This fact inspired to examine similarities and differences of being and not being part of the cooperation and thereafter comment on the outcome.

Sweden is currently a country in which a large amount of children?s time has changed to be spent within institutions, for small children these institutions are preschools. These are places where notions are created regarding what children are, what?s good for children, what?s normal and desirable regarding children. The purpose of this study has been to decipher what?s considered desirable and what notions or ideas regarding children are prevalent in preschools with an I Ur och Skur profile.

Background: An increasing number of operations on children are performed as day surgery and this experience of health care may affect future hospital stays. The aim of this qualitative study was to describe children´s experiences in connection with day surgery. Method: Ten children aged six to fifteen who had gone through general anesthesia at examinations or surgery were interviewed and the content was analyzed by systematic text condensation. Result: The core category ?From uncertainty to relief with newly acquired experience? could summarize the result of this interview study.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

Abstract This study aims with a pragmatic approach to investigate the learning about how to solve simple equations, and what the teacher can do to help the student. Four questions asked are: (i) How and why will learning take place? (ii) What will complicate learning? (iii) How to support and facilitate learning? (iv) Is it possible to identify an influence between identity and learning? To answer these questions a qualitative study in elementary school is done. The results of the investigation are compared with previous research, and an interview with the teacher is presented. The recorded lessons are analyzed with PEA (practical epistemology analysis), and letters from the students with the Ecological Systems Theory of Bronfenbrenner.

The development in photogrammetry has created possibilities for new methods in aerial images acquisition. Remotely-controlled imaging from an unmanned helium zeppelin is a new and relatively unexplored acquisition. The purpose with this degree project is to evaluate the accuracy of this kind of low-height photographing system, a task given from the consultant company WSP, in Sweden. Landbadet in Uddevalla municipality was chosen as a test field for the zeppelin. Seventeen images distributed over three strips were acquired from the flying height of 80 m.

AbstractThis essay deals with young people?s written language. It is often said that the student?s ability to write is worse today compared to earlier generations. The written language is an important condition for knowledge, therefore it is of great importance that all students, after finished secondary- and upper secondary school, have acquired an adequate language which is suitable in the public room.The fact that young people?s language is worse than earlier generations is a constantly recurrent assertion and often debated in school.

Uppsatsens syfte är att skapa en bättre förståelse kring samarbetet och rörligheten mellan var och en av de fyra stora revisionsfirmorna över sundet. Detta med ett huvudsakligt fokus på revision. Uppsatsens studie är kvalitativ och utförd med hjälp av intervjuer för att svara på forskningsfrågan; Hur samarbetar The Big Four över Öresund och upplever de någon rörlighet? Teorin om strategiska allianser, GATS modes och institutionell kontext utgör den teoretiska referensramen.Sammanlagt har åtta intervjuer utförts med respondenter på var och en av de fyra stora revisionsfirmorna på båda sidorna av sundet. Slutsatsen kan dras att där är ett tydligt samarbete inom var och en av de fyra stora revisionsfirmorna och den största fördelen av samarbetet är kunskapsöverföringen mellan kontoren i var och en av firmorna.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

AbstractOne of the most common business models for agriculture is according to Lantbrukarnas Riksförbund (2010) that two or more agricultural companies merge and form a company together. To create strong owners and to be competitive there is a recognized need to create relationships between small firms according to Mazzarol , Mamouni Limnios and Reboud (2013). Oerleman and Assouline (2004) argues that it is possible to achieve success in agriculture by following certain strategic priorities.This paper examines why farmers choose to venture into collaboration and whether cooperation are linked to the strategies of the company. The paper also discusses the pros and cons of partnerships in agriculture. A qualitative comparative research design has been used to answer to the topics and we have interviewed respondents from four different agriculture companies, which have been active in some form of cooperation or collaboration.