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.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

Preservation of cells and tissues by freezing at temperatures below 70°C has led to new possibilities for the storage of germ cells for fertility preservation. During the freezing process problems might occur, the greatest being ice crystallization which can cause membrane destruction and thus cell death. To minimize this risk, solutions that reduce the freezing point can be added to reduce crystallization and increase survival rates. These solutions are called cryoprotectants. The best method for freezing is still not known.The aim of this study was to analyze the effect of various parameters on the survival rate of human semen frozen with liquid nitrogen.

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..

Sweden has been a member of the European Union since 1995 and the power of the organisation to make decisions has increased over the years in a rate which hasn?t been followed by an equally increase in democratization. This is partly due to the lack of participation in the decision making process and at the national level the citizens don?t possess enough channels to compensate the loss of influence. To solve this democratic dilemma, more and more countries are turning to the referendum.

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.

The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.

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.

Our study aims to examine whether managers in elderly care are working from a salutogenic approach to create a dignified life for the residents. By this we are trying to find out how you look at life in dignity and what meaning it has, what similarities and what differences there are. We also want to explore what they want to achieve with their work and what they do to enable it. The questions we asked ourselves what the salutogenic approach is for managers working in nursing homes. How do they look at a decent life and we ask ourselves the question of the salutogenic approach is just a "buzzword" in a working man always had or there are real differences? The method we have chosen to use is a web-based questionnaire that we sent to our sample.

In today's Sweden there are approximately 23 000 combination companies, and most of them have a connection with the agricultural sector. The most common type of additional operation is some form of contracting.The aim for this degree project is to answer the following question: which problems and key factors exists within combination operations? The main topic will be within coordination and management questions within agricultural companies with an additional operation.Litterateur written earlier within this subject will be used in this thesis. Mainly litterateur which contains information about combination companies and diversification of some sort. There are also other theories used in this thesis such as; resource based theory and decision making theory in order to understand the problems and key factors within combination companies.In order to investigate the aim of this thesis we have chosen to perform two qualitative interviews with the managers of two different combination companies.

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.