All companies face risk in their daily business. Internationalised companies tend to experience higher risk due to for example unfamiliar business environment than companies that act only on the national market. Estonia became independent as late as in 1991 and is therefore a new interesting market for many companies in neighbouring countries like Sweden. Risks that are most apparent for an internationalised company are political risk, currency risk, capital and interest rate risk, business risk and credit risk. Our intention of this study was to find out how Swedish companies acting on the Estonian market faced the different risks when entering the Estonian market and how they value the risks today.

This essay focuses on the function and development of city harbors during the middle ages in the Scanian part of Öresund. The purpose of the survey is to take a closer look at topography, development and activities on the shores in three coastal cities along the west coast of Scania. The cities that has been part of the survey are: Skanör ? Falsterbo, Malmoe and Landskrona, three cities that follows each other chronologically and that show both similarities and differences in appearance, function and urbanization.The cities of Skanör ? Falsterbo and Malmoe were important market places for the medieval Scania market with the herring fishery in focus. The cities? birth has to be looked upon in relation to these activities.

This bachelor?s thesis report aims to investigate the problems that exist with the ticketing systems ofthe various regional public transportation authorities, specifically with regards to inexperiencedtravellers and cross-county travel.This is done in part through a comprehensive survey for all of Sweden where both the regional publictransportation authorities and passengers were asked about their opinions, as well as a throughin-depth survey focused on the counties of Stockholm and Uppsala. The results of these surveys arethen compiled and analyzed to identify the biggest common problems.The tree biggest problems prove to be a complicated implementation, lack of availability and lack ofinformation. In order to improve the ticketing system it is therefore proposed to implement asimplified ticketing system, as well as improved accessibility and information.         .

This thesig will portray the different types of students at the programs of library studiesin Lund &d Umeå.The study is based upon quantitative information gathered from a survey, which wasdistributed to first-year students in Lund and Umeå. The survey was followed by qualitativeinterviews with four students, and with the director of studies from each school.The study shows that the programs, as we11 as the students, are very similar, althoughthere are some minor diferences. It seemed that the students at Umeå were moreinterested4n culture than those at Lund.A certain connection between the aim at information and the ownership of a computercould be detected. The sex of the students played a major part in their choice of education.The attractors and facilitators, used by Lortie in his study, could also be appliedto the students at the program of library studies in our thesis..

As the staffing agency business is rapidly growing and suffering from accidents resulting in higher sick leave than in other businesses, it is of great interest to analyze which responsibilities prevail between the customer companies and the staffing agencies, when it comes to working environment for hired staff.The purpose of this essay is to clarify the distribution of responsibilities between customer companies and staffing agencies, regarding working environment. I would also like to analyze which consequences this distribution of responsibilities may lead to.To be able to answer these questions, I have chosen to use the legal dogmatic method together with the sociology of law method. I have studied legal sources, literature and also interviewed three persons who are active within the staffing agency business; one person from the Swedish Work Environment Authority, one person from the employers? side and one person from the employees? side.The conclusion of my survey is that the SAM-responsibility is divided equally between staffing agencies and customer companies, since the customer company who hires staff is equated with an employer. The employer must also ensure that there is an organized work adaptation and rehabilitation function within the company.

The purpose of this study was to examine how employees perceive female chief executiveofficers and if any significant differences between what leadership-skills female and maleco-employees choose to express about female leaders can be observed. The survey isperformed as a qualitative study where three companies within the retail marketparticipated. We collected our empirical data by interviews and observations and usedsocial constructivist theory to look at how individuals construct their subjective view ofreality. The result showed, among others, that female employees often use traditional maleskills to describe the strengths of their female chief, whereas male employees emphasizesmore female skills such as unpretentious and open-minded..

Undersökningen ämnar öka förståelsen för och analysera hur fastighetsföretag marknadsför gröna argument och hur de uppfattar att intressenterna bemöter dessa.I uppsatsen studeras följande forskningsfrågor:* Vilka strategier används hos fastighetsföretag inom ramen för green business?* Hur kommunicerar fastighetsföretag green business genom grön marknadsföring?* Hur uppfattar fastighetsföretagen att intressenterna bemöter deras gröna marknadsföringsargument?.

The paper aims to find out how staff and users at two public libraries and one Internetcafeuse Internet. The purpose has been to find out what they find and how they use the informa­tion they retrieve. The studies are based on eight longer interviews with the staff and 33 shorter with the users, who also were observed for a week. The paper includes a background chap­ter about Internet, search tools and the studied places. The following chapters are about pre­vious research, our survey and a discussion with the results, literature and our opinion.We have found out that Internet is usually used for information retrieval.

This paper is about cyber-bullying, the youth?s experience and how the papers image of cyber- bullying looks. The relevance of this essay be to be found in the aim of the research of the cyber bullying today. By examining how the youth?s usage and experience?s - and the papers image of cyber-bullying in the social media, it will be possible to create an understanding for how the social media is represented today.

Det första systemet som skapades för att integrera alla affärstransaktioner var ERP-systemet som skapades 1960. Detta system samlar verksamhetens data i olika databaser och för att kunna hantera och analysera denna data har utvecklare skapat ett BI-system. Detta system extraherar data och omvandlar den till användbar information som kan bidra till en underlättad och förbättrad styrning. Författarna av viss litteratur påstår att information är viktig för alla verksamheter då det är avgörande för ett beslutsfattande. Med hjälp av ett BI-system kan verksamheten få denna efterfrågade information samt att chefer med hjälp av systemet kan fatta taktiska och strategiska beslut. Syftet med denna studie var att beskriva högskolor och universitets förväntningar på ett BI-system och jämföra dessa med de fördelar som viss litteratur utlovar.

Uppsatsens syfte är att undersöka vilken ekonomisk betydelse crowdfunding har för företag i uppstartsfasen när de är i behov av kapital. Det teoretiska perspektivet vi utgått ifrån är två teorier: det finansiella gapet och preferensordningen i pecking order teori. Detta för att se vilken ekonomisk betydelse crowdfunding har för att täcka det finansiella behovet och även se vart i preferens-ordningen denna finansieringsform hamnar. Det empiriska datainsamlingssätt denna studie använder sig av är två stycken intervjuer med öppna frågor. Empirin består av redovisning av intervjuer med två respondenter. Studien visar att crowdfunding har en ekonomisk betydelse för företag i uppstartsfasen. Detta genom att vara ett komplement till de traditionella finansieringsformerna. .

The number of data centers and their capacity is increasing throughout the world. Theenergy used in these data centers and the emissions from the use are increasing at thesame rate. The total use of energy will double from 2008 to 2011 based on the trends indata centers use. Research in this area says that the emissions from data centers willhave surpassed the level of airline traffic in 2020. The index used today to compare howefficient a data center is, called PUE, is lacking some information.

Detta arbete syftar till att ta reda på om svenska fondförvaltare har förmågan att prognostisera aktiemarknadens framtida rörelser samt utvärdera vilken betydelse tidsperioden för avkastningsdata har i en sådan undersökning. En empirisk analys av 30 Sverigefonder med två statistiska modeller med dagliga och månatliga avkastningsdata ger dock inga stöd till att svenska fondförvaltare som grupp har denna förmåga. Från analysen visas det även att valet av statistisk modell och tidsperiod för dataobservationerna påverkar resultatet. För den svenska marknaden ger månatlig data mer trovärdiga resultat än daglig data, vilket avviker från tidigare amerikanska studier..

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.

The long-term external financing of a corporation is satisfied through the bond market where issues of index-linked bonds, which are discussed in this thesis, is one alternative. (Finnerty&Emery 2001) An index- linked bond is a debt instrument where the investor is guaranteed the principal and premium amount in real terms. As the bonds cash flows are indexed to the inflation this implies that the issuer of an index-linked bond assumes an inflation risk. Purpose: The purpose of this thesis is to describe and examine corporate motives for choosing index-linked bonds as way of financing their business. Realization: Primary data was collected through interviews with corporate issuers of non-swapped index-linked bonds.