In recent years seemingly everything has become digital. Some areas, like classical sports, have been slower to adapt to new technical development. Golf is an example of this. Usually when people play golf they bring their clubs, golf balls and a paper scorecard on to the golf course. The advantages of keeping score in a digital way areevident.

Inom redovisningsområdet finns två olika redovisningstraditioner, den kontinentala samt den anglosaxiska. Den kontinentala traditionen innebär mer reglerad redovisning än den anglosaxiska traditionen när det gäller formen på redovisningshandlingar, ordningsföljder i balans och resultaträkning. Sverige har länge följt den kontinentala traditionen men har mer och mer gått över till den anglosaxiska och det som finns kvar av det kontinentala är mest av formell karaktär. Medlemsstaterna i EU fick viss frihet i hur direktiven skulle implementeras samt uttolkas och det ledde till flera olika tolkningar av begreppet "true and fair view". I Sverige översattes begreppet "true and fair view" till rättvisande bild.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

The study aims to describe how art teachers conduct their teaching towards the new curriculum requirements, hence, to the must-haves of society towards the art education. As a future art teacher, I have an interest in finding out how the art teachers tackles the new requirements despite substance plight. The study has revealed that resources for the art education, both financial and time varies from school to school. Which says something about a very unfair situation for the teachers..

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Detta examensarbete har sitt fokus på förskolebarnens lek och dess olika former med handdockan. Syftet med denna studie var att undersöka hur barnen intregerar med handdockan och hur de använder dem som medierande redskap. Undersökningen var utförd som en observationsstudie av barnen på en förskola i åldern 3-5 år.De resultat som framkommit pekar på att en handdockas närvaro i barnens lek kan te sig på skilda sätt. Barns möte med handdockan kan både inspirerea, utmana och försvåra leken. De lekformer som synliggjorts i denna studie visade att imitation och transformation stod i centrum.

Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.

The “peer to peer” (P2P) is a technology of downloading and filesharing between online - Internet - users by the mean of specified software. Since June 1999, the Napster software has made the happiness of millions of individuals who used it to obtain and share free audio files Mp3. Rapidly, the major recording companies have prosecuted the Napster Company and managed to force it to close down. They were arguing against it for it is supporting the development on a large scale traffic of files protected by copyright and thus was threatening the whole music and movies economic world. Since fast Internet connections multiplied, "peer to peer" software and networks improved, so that this mode of exchange became an unprecedented success. Today all cultural products, in particular films and music, are concerned with this free –of– charge distribution without any financial counterpart for the copyright holders. Two tools hold today the top ranks and concentrate large traffic: eDonkey and eMule.

In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".

The Swedish forestry aims primarily maximize production and economical wins. However, especially urban forests have great qualities as space for recreation and children?s play, which means that other goals should lead the forests management. The Teleborg forest is a wooded area in Växjö, surrounded by urban dwellings, schools, nurseries etc. A great part of the forest was wind felled during the storm Gudrun in 2005 which changed the forest, earlier dominated by spruce, dramatically.

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

Den fria lekens betydelse - Pedagogers deltagande och syn på barnens fria lek (The importance of childrens free play - Educationalists participation and view on childrens free play). Vi, Dzana och Alexandra har i vår studie valt att belysa tre pedagogers tankar om barnens fria lek. Underfrågor som vi har använt som hjälp till vår studie är: Hur ser pedagogerna på barnens fria lek? Hur arbetar pedagogerna för att utveckla barnens fria lek? Hur deltagande anser pedagogerna att man ska vara i barnens fria lek? För att få svar på våra frågeställningar har vi valt att använda oss av både intervjuer och observationer som i sin tur kompletterar varandra. Deltagarna i vår studie består av tre pedagoger, en förskollärare, två barnskötare samt barnen på den valda avdelningen. Syftet med studien är att belysa de tre pedagogernas deltagande i leksituationen med barnen på den valda avdelningen. Vi har med hjälp av intervjuer och observationer undersökt vilka tankar pedagogerna har om den fria leken för att sedan undersöka hur dessa stämmer överens med deras handlingar, detta främst genom samspelet mellan pedagogerna och barnen i barnens lek.De viktigaste resultaten under vår studie är att de tre pedagogernas syn på barnens lek är av stor betydelse, pedagogerna anser att man som pedagog skall vara deltagande i barnens lek på barnens villkor. Under studiens gång visade det sig att pedagogernas deltagande till största del handlade om att samtala istället för att inta en roll och delta i leken på barnens villkor. Nyckelord: Deltagande, fri lek, förhållningssätt, pedagoger, utveckling..

The outdoor environment at Children's hospital, the University Hospital, Uppsala, is used by sick children at the Children's hospital, their families and the hospital staff. The staff at the Children's hospital wanted to render the site more attractive and available. This graduation thesis is a proposal about how the outdoor environment at the Children's hospital can be improved. The aim is to design an environment for the sick children, their families and the hospital staff that will serve as a place for relaxation and privacy, as well as for play and movement. In order to find support for the redesign of this site I read literature about theories concerning healing environments, healing gardens, children's play and designs for children.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.