The ways designers work with craftsmen in other countries can vary alot,but still there are many similarities. In this study we make comparisonsbetween a number of projects involving three different designers and artisansin other countries and parallel that to our own work in South Africa.What we have seen is that there is some common denominators betweenthe different projects that are being taken care of in different ways.Some things that commonly attract the designers seem to be the skills ofthe craftsmen, as well as their colouring, patterns and materials. A furthercommon denominator in the projects is that people?s perception of qualityhas become an important issue. The products that are being developedare often sold in the country of the designer, and therefore a needto insure that the quality of the products is up to the standards expectedin that certain country has occurred.

The usability of the Internet increases for every year. The Weblog phenomenon makes it possible for anyone to easily publish, find information and get in touch with other people through the net. This Essay treats the possibilities the Weblog medium offer Swedish libraries and librarians in library contexts. The purpose of the study is to examine the Web phenomenon: Weblogs, and their significance for a total of eleven Library Heads and librarians together with their view on the Weblog activity at each library connected Weblog, to get comprehension and new knowledge on the usability of Weblogs in the library sector. The foundation for the Essay consists of a qualitative interview study, built on asynchronous e-mail interviews and telephone interviews with blogging librarians and Heads of libraries.

Introduction: Sleep is necessary for human survival. Difficulty sleeping occurs in about one in four adult person in Sweden, insomnia in every ten. There are several reasons for difficulty sleeping, where stress is one of the most common. The quality of life and health are affected negatively. Treatment with proven efficacy against insomnia is not only sleep medication, but also cognitive behavioral therapy, CBT.

Society is characterized by patterns of behavior and interaction that is created and recreated inthe interplay between individuality/collectivity and freedom/constraint, thus represents avariety of social issues and social phenomena. One of these phenomena is social supportexchanges and social capital. In order to obtain views on how this might appear in a specificsociety and contribute to the knowledge about social support exchanges and social capital, thisstudy was done with seven families in a village in Nepal. The village and the families gave aview and an example of how it might look in a place where social support exchanges plays acrucial role in this way of living. Through observations and interviews I have tried to make thesocial support exchange areas and meanings visibile.

Trading financial securities at stock exchanges and other authorized market places is today a particularly important socioeconomic phenomenon in many industrialized countries. A well functioning securities market is crucial for the economic development in these countries. The modern trading with stocks and other financial securities is characterized by the fact that the majority of the transactions at the stock exchanges are carried out through various intermediaries. The ultimate counterparties that are involved in a securities transaction (the seller and the buyer) are often unknown to each other. The anonymity in the securities trading implies several interesting legal problems.

Bakgrund: I och med samhällets globalisering ökar möjligheterna för revisionsmedarbetare till internationell rörlighet länder emellan. En svensk revisionsmedarbetare har idag möjlighet att åka på en utbytesperiod för att tillägna sig ny kunskap; såväl professionell som privat, vilket det finns olika tillvägagångssätt för. Samhälleliga, privata och arbetsmässiga kulturkrockar är något som en revisionsmedarbetare kan uppleva genom ett utbyte. För revisionsmedarbetare bör det vara nyttigt att erfara sådana här skillnader för att skapa ny kunskap, utveckla sin egna samt kunna dela med sig av denna.Syfte: Syftet med denna uppsats är att undersöka vilken utbyteskunskap en svensk revisionsmedarbetare har av ett utbyte till USA, hur denna tillägnas, samt om denna kunskap går att implementera i det fortsatta arbetet i Sverige.Definitioner: Utbyteskunskap definieras i denna uppsats som den typ av kunskap som tillägnas vid ett utbyte. Med kunskap avses sådan som kan användas inom revisionsyrket, vilket innefattar kunskap om arbetsmetoder, tillvägagångssätt, sociala förhållanden samt regelverkens uppbyggnad.Resultat och slutsatser: Resultatet av studien konstaterar att utbyteskunskapen består i privata--?, kulturella--? och arbetsmässiga områden, vilka tillägnas genom erfarenhetsbaserat lärande samt praktisk involvering i samhället..

Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

Börshandlade fonder (ETF:er) blir alltmer populära som spar- och investeringsalternativ. Antalet ETF:er och variationen av dessa ökar stadigt. Denna studie ser på ETF:er likställda aktier (ur ett värdepappersperspektiv) och syftar till att applicera momentumstrategier på den amerikanska ETF-marknaden, likt Jegadeesh och Titman (1993), för att testa sambandet mellan ETF:ers kapitalvärde och riskjusterad överavkastning, estimerat genom Jensens alfa. Med utgångspunkt från Banz (1981) som visar på samband mellan investeringar i småbolagsaktier och högre riskjusterad avkastning (än motsvarande investeringar i stora bolags aktier). Testet har baserats på portföljer sammansatta på momentum- och contrarianstrategier för att utröna om en ETFs storlek på kapitalvärde är avgörande för en ETFs avkastning.

This study was conducted at a special school for children with autism and developmental disabilities. The study consists of three interviews where pedagogues have different experiences of working with children in need of special support. The aim is to get an idea of how teachers think about working with children autism, but above all to find out what methods and educational tools that are used, and why they are used to best motivate students to a rewarding education. Sense of coherence (SOC) is a central concept and a theoretical basis of the study relating to the student to create comprehensibility, manageability and meaningfulness in life. All of these three are essential for the student to find a predictable environment.From the result shows how schools and teachers use different methods and different tools, but both have a focus to help the student find motivation in the learning process.

Background: Oil is the most dominating source of energy of today, it constitutes for more than 40 per cent of the worlds total energy consumption. This together with the fact that stock in oil companies has soared on the stock exchanges around the world makes oil a very interesting topic to write within. In order to gain knowledge in how to value oil companies, the authors will collect information from theory and through a questionnaire. By applying the information gathered to three companies listed on the Stockholm Stock Exchange the authors will reach an objective picture of valuation of oil companies.Purpose: To investigate how shares of stock are valuated in the oil exploring and producing industry, and what specific measures and metrics that are used in the valuation of stocks in Exploring and Producing (E&P) companies.Method: By using a qualitative approach for this thesis, the authors will investigate how the valuation of oil companies works and what measures that should be applied. The authors will use a part descriptive and part explorative study.

Question:"Does the market possess perfect information as the efficient market hypothesis says?""Is there any significant relationship between the abnormal stock return on the ex ? day and the dividend?" Purpose: The purpose of this study is to enlighten and find understanding about stock return versus dividend on the ex ? day and try to figure out if abnormal returns occur on the portfolio during dividends.Methodology:The study was based in a quantitative nature and was derived with an event study and a hypothesis testing. The authors investigated the thirty most traded shares on the Stockholm stock exchange during a period of five years (2005 ? 2009). They were analyzed during a total of nine days; the estimation window was set to sixty days.

Bakgrund: I bakgrunden framgår att formerna utbyte och kommunikation harförändrats över tiden. Fysiska butiker börjar i allt mer högre gradersättas av virtuella internetbutiker. Detta leder till att företagenförlorar det fysiska mötet med kunden.Problemformulering: Vilka faktorer är viktiga för företags långsiktiga överlevnad ochkundlojalitet när de använder internet som kommunikationsstrategi, och genom det förlorar det fysiska mötet med kunden?Syfte: Syftet med uppsatsen är att genom en hypotesprövning analysera och utvärdera formerna för utbyte som sker via internet mellan kund ochföretag.Metod: Uppsatsen utgår från en hypotetisk-deduktiv ansats. Kvantitativundersökningsmetod tillämpas i form av en kundenkät.Teorier: Uppsatsen använder följande teorier: Grundläggandekommunikationsteori, Involveringsteorin, Totalkommunikation,Värdestjärnan.Empiri: Empirin består uteslutande av primärdata från kundenkäten.Resultat: Resultatet visar att kunderna inte tycker att bank- ochtelekombranschens flytt ut på internet inte har försämrat möjlighetenför utbyte med företagen.Slutsats: De företag som lyckas skapa värde tillsammans med sina kunder viainternet, och som erbjuder en hög grad av interaktion i de nyakommunikationskanaler som skapas på internet, är de företag somkommer att nå långsiktig överlevnad..

The result of this work is a plan for the development of an 1128 m2 elderly raised garden. The purpose has been to create an overall plan covering the long-term development of the garden. The work process has covered a description of the garden of today, review of requirements, analysis of the garden sections, design of a new plan as well as starting the construction of the new garden. The plan covers a time period of a couple of years to create the new garden since the construction work is carried out during spare time with small resources available. The planning must contain review of functions such as protection from insight, eating area and compost area. Also the esthetic expression must be planned. Colors, shapes, choice of material and plants together make up the esthetic expression. It is recommended to include anything you wish to create in the garden. In a raised garden one has to overcome the step to remove trees and shrubs and think different.

Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.