Speaking of budget and budgeting is almost as adding fuel to the fire. The subject evokes a lot of emotions, both positive and negative. Some might consider budgets as a bureaucratic process that won?t lead to any good. Others might find budgets as extremely helpful and necessary in a company?s planning process.

In this bachelor thesis the aim is to explore how university libraries and researchers function together. I will do this through interviews with phd students and examine how they reason on the use of libraries and other resources available in campus and witch other methods they use to gather information. The graduate students differ in where they are with their research process, but all of them work in the field of social sciences. To help me in my analysis I have adopted Wilsons model of information behaviour and modify this to better suit my purpose. My findings show that they mainly use the library to access materials and avoid use of the librarians, due to perception of low usefulness.

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

High heels ? a fashion that has not gone out of style after hundreds of years. Despite their esthetic advantages, high heels become uncomfortable and harmful after repetitive and long term use. With this as a starting point, Huyen Nguyen ? a student at the Innovation Engineering Program at the University of Halmstad ? decided to make a final thesis project. The project goal has been to combine the esthetic advantages of high heels and bring a comfortable solution to the equation.

The subject of sms-loans is examined by using primary and secondary sources?. This form of credit is formally independent from other obligations with a very short credit period and the amount of the loan is low. This form of credits is applied by mobile phones and on the internet by several companies, some of them are presented in this essay. These type of creditors do not come under any sanctions from the Swedish Financial Supervisory Authority as is customary for other creditors, they only need to register.

Syftet med denna uppsats är att presentera bakomliggande orsaker som kan påverka tjänstvilligheten att genomföra internationella militära insatser. Uppsatsen bygger på en enkätundersökning med fem kategorier människor, som antingen innehar anställning, eller är anhöriga till dem som är anställda av Försvarsmakten. Dessutom har intervjuer med anhöriga genomförts för att få en djupare insikt och förståelse. Resultatet av undersökningen skall svara på vilka faktorer som påverkar tjänstvilligheten, samt därigenom ge förslag på områden där FM och dess uppdragsgivare kan intensifiera arbetet för att göra den internationella miljön mer attraktiv.Utredningen kan ses som ett komplement till Veteransoldatutredningen som genomförts vid Försvarsdepartementet under 2008..

SummaryA complete graphic profile program along with marketing material has been produced for seven photographers.The material has been produced in consideration to sell their pictures outside of Scandinaviaand Brazil as first priority. The criterion for the profile is to give a message of quality and ofScandinavia. Through research and interviews facts about typical scandinavian design have beenfound. Since the pictures will be exported abroad, a selling packaging solution has been developed. Theparts that are included in the marketing material are: a brochure, display solution, a website and printingexamples.

 In ?goda influenser utifra?n? (positive effects from abroad) the purpose is to explore how ideas about feminism and nationality is created within the commentarys on Newsmill (swedish websight for debate). The questions which is directed on the basis of my purpose is drafted to enable my enquiry. On intersectional premisses, and with the help of a textanalysis, i will dress the data which i collected from one field of commentarys. The analysis is divided into themes in which and everyone i tend to immerse on that particular theme..

We have two aims with this thesis. The first aim is to describe CFD as a financial instrument in detail by highlighting its potentials and disadvantages. The second aim is to try to find the optimal real margin for each of the underlying stocks.We have adopted an inductive approach, combined with a quantitative method. We have worked with data and tried to come up to conclusions from the results we got.The conclusion of our thesis is that it is optimal to enter a CFD-contract with own capital covering at least 20 % of the value of the contract..

AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.

In this study we have focused on the operational management of the public pre-school in Sweden. We have studied how the governance system is designed, why it is designed this way and what impact it has on the operational management. This has been analyzed from a theory stating that there are two types of organizations: pay-driven and function-driven. Through a case and document study we came to the conclusion that the pre-school is a function-driven organization but is nowadays acting on a market and have adopted characteristics of a pay-driven organization. We connect this change to the phenomenon New Public Management.

Virtualization has increasingly been adopted in the last decade and the usages of virtualized environments are going to be an important part of how computers are used in the nearby future. There are a lot of advantages with virtualization and different methods have been developed to make it as efficient as possible.Forsmarks Kraftgrupp were interested in the possibility of taking advantage of virtualization in their testing environment.In this report, hypervisors of type 1 and type 2 and containers have been evaluated to determine which method and what program is preferable on a server cluster of four HP ProLiant DL380 Generation 4. Because of the hardware specifications of the DL380, focus has been on virtualization programs that do not require hardware assisted virtualization.The results show that it is possible to use some of the type 2 hypervisors on the HP ProLiant DL380 Generation 4. The suggested virtualization programs are VMware Workstation or Oracle VirtualBox. .

The Slovak Language Law was adopted by the Slovak parlament in June 2009 and it becomea target for a lot of protests both outside and inside Slovakia. The Hungarian minority inSlovakia thought they were discriminated and therefore protested against the Language Law.The relations between Slovakia and Hungary are complicated and could have an impact on the discussion regarding the Language Law.The thesis is about the discussion that was raised in the Slovak media, in the thesisrepresented by some of the biggest newspapers in Slovakia, Pravda and SME..

The Chinese government´s aim to be self-sufficient in food production in combination with the increased food consumption in China has put high pressure on the productivity within the Chinese agricultural sector (He j et al, 2010). In order to increase the productivity, modernization and adoption of new farming techniques are essential. The opportunity to adopt and import foreign technology has lately been possible in China, as more authority and decision rights have been given to the individual farmers and the country has opened up for foreign trade (Zheng, 2012 & Fan, 1991). A more open Chinese market enables new opportunities for foreign agricultural companies to expand their businesses by introducing their products to Chinese farmers. But to succeed with this strategy the Chinese farmers must be willing to adopt these, for them new innovations. Minimum tillage is a tillage practice used worldwide that is suitable in northern China where drought and erosion are the main problems in the crop production (pers.com., Arvidsson, 2012). Potential users? opinion of new innovations such as minimum tillage is closely related to adoption (Rogers, 2003).

Child sex tourism is a growing problem in todays globalized world.This paper is conserned with the problems of those who isn't sexually drawn to children when they are in their own community but who, on their travels, sexually abuse them.The aim of the study is to analyze what makes people commiting sex crime abroad, and breake those laws which, usually, are in line with the persons own values and normsystems.What impact has travelling and tourism on the behaviour of the individual? And which social factors makes people into sudden offenders? By comparing the litterature on child sex turismwith theories in sociology and criminology you could se some factors of and structures in society contributing to the issue..