It is important that the language in textbooks for foreign language learners reflects the language that the learners would encounter in real life. For this reason, the presence of the thousand most common nouns in two Swedish textbooks in Spanish for upper secondary school is observed in this study. Furthermore, this study aims to examine how these nouns occur in order to determine if their pattern of occurence favours the learning and consolidation of words. The main materials that have been used are A Frequency Dictionary of Spanish by Davies (2006) and the word search program available in the digital versions of the textbooks. The results show that the presence of the thousand most common Spanish nouns does reflect the frequency information presented in the frequency dictionary but not all thousand nouns are included.

It is important that the language in textbooks for foreign language learners reflects the language that the learners would encounter in real life. For this reason, the presence of the thousand most common nouns in two Swedish textbooks in Spanish for upper secondary school is observed in this study. Furthermore, this study aims to examine how these nouns occur in order to determine if their pattern of occurence favours the learning and consolidation of words. The main materials that have been used are A Frequency Dictionary of Spanish by Davies (2006) and the word search program available in the digital versions of the textbooks. The results show that the presence of the thousand most common Spanish nouns does reflect the frequency information presented in the frequency dictionary but not all thousand nouns are included.

The ferry traffic to Gotland is essential for the island?s ability to live and develop. Yearly, it transports 1,6 million passengers, 500 000 personal vehicles and 750 000 lane meters of freight with four Ro-Pax ferries. The traffic is controlled and subsidized by the Swedish government since 1971 in order to guarantee the inhabitants and industry of Gotland a satisfactory transportation service. As a consequence of the past decades increased traffic quality, mainly due to a decrease in crossing times, the traffic?s environmental impact and costs has also increased.The Master Thesis proposes a new energy efficient traffic arrangement that satisfies the users? preferences in the same extent as today.

Uppsatsen behandlar frågan huruvida dagens Ungern bör kunna betraktas som en konsoliderad demokrati. Frågan utgår ifrån teorin om för att ett lyckat demokratiskt samhälle ska kunna uppnås måste fem dimensioner vara uppfyllda: ett väl fungerande och demokratiskt institutionaliserat civilsamhälle, politiskt samhälle och ekonomiskt samhälle samt en rättstat och statsbyråkrati. Uppsatsen tar tre av dessa samhälleliga arenor i beaktande samt medborgarnas och politikernas attityder och utgår i huvudsak från artiklar, böcker och tidsskrifter. För att åskådliggöra Ungerns utveckling från demokratisk transition till dagens situation har en viss historisk tillbakablick varit nödvändig för att ge perspektiv åt landets sociala, politiska och ekonomiska händelseförlopp..

Over the last 25 year IT development has greatly influenced the waycompanies are managed, the tremendous growth in the information society has made a huge amount of information extremely accessible. This has resulted in the problem of information overload where the large amount of information can affect the quality of a decision basis collected by a controller.The purpose of the study is to examine how a controller is affected by information overload and how this influences the decision basis. We intend to highlight the important elements to represent a high quality of information.A survey was conducted through a case study within a global affiliated company in the packaging industry. An adductive approach has been applied with a qualitative research method. Collected empirical material from interviews has been put into relation with existing theories.The case study indicates that there is no relationship between the problem of information overload and flawed decision basis.

Titel: Val av revisor - Vad revisionsbyråer kan tänka på vid marknadsföring av sina tjänster till mindre aktiebolagBakgrund: Revisionsmarknaden är under förändring i dag, framförallt hos de mindre aktiebolagen. I och med förändringen kommer troligtvis konkurrensen öka bland revisionsbyråerna och klienterna får ett högre värde. Utifrån det här är det av intresse att ta reda på vad mindre aktiebolag har för preferenser vid val av revisor och hur revisionsbyråer kan tilltala och behålla klienter.Syfte: Syftet med studien är att få en bild av hur revisionsbyråer kan marknadsföra sig för att tilltala de mindre klienterna. För att kunna gör det kommer vi presentera resultatet av undersökningen om varför mindre aktiebolag väljer den revisor de gör. Vi kommer även undersöka hur mindre aktiebolag ser på en revisors arbetsuppgifter i framtiden.Avgränsningar: Studien riktar sig mot aktiebolag i Eskilstunaområdet med en omsättning på mellan 10-25 miljoner.Metod: Metoden som använts är en kvalitativ metod där fem personliga intervjuer har genomförts.Slutsatser: Det revisionsbyråer bör tänka på vid marknadsföring är att fokusera på en bra image och relation genom word of mouth.

It is important that the language in textbooks for foreign language learners reflects the language that the learners would encounter in real life. For this reason, the presence of the thousand most common nouns in two Swedish textbooks in Spanish for upper secondary school is observed in this study. Furthermore, this study aims to examine how these nouns occur in order to determine if their pattern of occurence favours the learning and consolidation of words. The main materials that have been used are A Frequency Dictionary of Spanish by Davies (2006) and the word search program available in the digital versions of the textbooks. The results show that the presence of the thousand most common Spanish nouns does reflect the frequency information presented in the frequency dictionary but not all thousand nouns are included.

The trend in the transport sector is moving towards eco-friendly, fast and convenient transportation,this results in higher demands on railway transports. To meet the demand and quality requirements,the Swedish railway network will have to expand. The cheapest way is to expand little by little butwhat impact do these small steps actually have on the capacity?This thesis examines the interactions of different improvement for the capacity on a single-trackrailway. Through simulations in the software tool RailSys this report studies what effect block signals,extra meeting stations and rebuilding existing two track passing loops to three track loops have onthe capacity.

The daily travel, and especially travel between home and work i.e. commuting, is increasing every passing year. More than 90 000 people commute from their home municipality to work in Gothenburg. One of the aims of the regions of Västra Götaland and Halland is to interconnect municipalities and towns within the region, thereby creating growth, faster freight and passenger transports as well as a more attractive business climate. However, while the goal is to create growth, there are several municipalities in the study region with negative ongoing trends.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

The high debt levels experienced in European Countries have lead to academic interest in the deficit bias -the tendency for governments to run budget deficits and accumulate debt. In part one of this thesis a surveyof the economic literature on the origins and solutions to the deficit bias are conducted. The proposedinstitutional solution to the deficit bias in the form of Fiscal Policy Councils (FPC) are outlined and existingEuropean FPCs presented. Based on the works of Calmfors and Wren-Lewis (2011) the EuropeanCommission (EC) is defined as an FPC. Based on this survey, two hypothesis are formulated: (1) theforecasts of future macro-economic events and fiscal performance will differ between the national FPCs andthe national government.

The global wood pellet market has seen a rapid growth after the adoption of the Kyoto protocol and the renewable energy incentives created within the European Union. The global consumption of wood pellets reached 13,5 million tonnes in 2010 and several experts estimate the consumption to be between 35-50 million tonnes by 2020. These forescasts raise the questions which regions that can supply this vast amount of wood pellets and what the conditions are for producing it. This study evaluates the conditions for wood pellet production and export from British Columbia, on Canada?s west coast, focusing on existing industry structure, raw material supply and the distribution chain.

I dagens transporteffektiva samhälle finns det en mängd aktörer på transportmarknaden. Dessa aktörer konkurrerar med varandra då det gäller att knyta till sig kunder och behålla dessa. Det är därför viktigt att hitta alternativa tillvägagångssätt för att hitta nya konkurrensfördelar. Syftet med studien har varit att stödja speditionsföretaget Mahé i att förbättra och effektivisera företagets processer, Import ? flyg och Export ? flyg, med utgångspunkt i kundnyttan, genom att ta fram ett antal förbättringsförslag.

The aim of the study is to examine how the executive leadership and the decision-making process are shaped by the leadership environment in a transition democracy as Venezuela. The questions I intend to answer are: What kind of leadership environment surrounds the leadership and what kind of consequences does it have on the leadership and the decision-making process in Venezuela? To answer my questions I will use the literature: Political Leadership in Liberal Democracies (Elgie, Robert 1995, London: Macmillian), together with the method ?The cultural determinist school of history? by Tomas Spencer, later reproduced by Kellerman. The leadership environment provides unique opportunities for a leader to gain control over the decision-making process. Institutional structures and the needs of the society are major parts in determining how the political leadership is exercised.

The aim of this thesis is to study the cause of Egypt´s failed development of the transition to democracy and vice versa, the reason why Turkey succeeded in democratic transition. Thesis methodology is a comparative analysis between design units Egypt and Turkey. Thus, the most similar design used in the investigation.European Commission began in 1998 to review Turkey´s political and economic reforms to fulfil the Copenhagen criteria. 2005 began negotiations on a Turkish- EU membership. U.S and Egypt have enjoyed close economic, security and democratic cooperation since 1975.