The interest for children´s clothing has increased in society. More and more children are born and parents are older when they have children. Education has become a natural feature in most people´s life, just as both parents often work today. The households have therefore better economy and thus greater consumption opportunities. Parents are, in greater extent, looking for personal and different clothing with focus on quality and, to some extent, exclusivity rather than just a cheap and functional garment.

During the past twenty years, the Swedish school systems have slowly changed to becomemore and more performance-driven. Private schools have been growing in general and, likeindependent schools and schools managed by municipalities, they profile themselves. Schoolsare becoming more performance and result-oriented, which has changed the roles of teachersin a dramatic way and is in general, still changing.By profiling students based on theirindividual performance, schools are able to help students identify themselves and their owngoals. The process of profiling is a slow one in which some teachers adapt more quickly thanothers, and one that is critical for other teachers to learn in order to keep up with the demandsof society.Schools, like ordinary businesses, are in constant competition with each other to keep up withthe newest and greatest models of teaching and to rank among the best in high achievements.Perhaps the downside of this modern school structure is that it is often difficult to have aschool where both school management and teachers see eye to eye. School management must heavily focus on the school?s results as a whole.

Frågeställning: Påverkas en revisors benägenhet att avge en ren eller oren revisionsberättelse av revisionsarvodets storlek, om så på vilket sätt?Syfte: Syftet med denna uppsats är att fördjupa tidigare genomförd forskning inom detta ämnesområde, genom att undersöka om det finns ett samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse, och i så fall på vilket sätt?Metod: Studien bygger på en kvantitativ metod där primärdata samlades in från databasen Retriever och omfattar 300 västmanländska mikroföretags årsredovisningar ifrån år 2009. I studien tillämpades även ett deduktivt tillvägagångssätt, vilket innebar att sekundärdata i form av etablerade teorier och tidigare forskning inom ämnet låg till grund för skapandet av studiens hypoteser. Efter insamling av primärdata sammanställdes datamaterialet i Microsoft Excel och därefter analyserades datan med hjälp av bivariat- och multivariat logistisk regressionsanalys i SPSS.Slutsats: I den bivariata logistiska regressionsanalysen återfanns inget signifikant samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse. Däremot, påträffades ett positivt signifikant samband mellan dessa variabler i den multivariata logistiska regressionsanalysen.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

The big change is a project where I created patterns on fabric. It is a collaborative project with Lotta Niemi. She studied fashion and textile designers and tailors from the Swedish School of Textiles in Borås and University of Technology in Sydney. The collaboration was to create designs on fabric for her upcoming clothing line for women, Fall / Winter 2013. The clothes will be sold online, in stores in Sweden and Japan.For Lotta Niemi?s clothing line, I wanted to create exclusive designs, rich patterns that worked out handmade and digital.

This study is based on motivation theory, communication theory and knowledge about change management and workshop arrangement. The aim of the study is to develop a communication strategy which increases motivation for sustainability work in municipalities.Main focus of this report is to (1) determine whether motivation theory is applicable on a municipality?s sustainability work, in order to gain a willingness to change and (2) decide if workshops are suitable platforms for communication with municipalities. The opinion that global, complex problems require local solutions is a starting point for this study. The role of municipalities is claimed to be of great importance and is furthermore suggested to undergo a change in order to meet the current demands.

The purpose of this masters´ thesis is to examine the attitudes of public librarians towards easy-to-read literature and see whether a connection between these attitudes and accessibility can be made. The study has been performed with a qualitative approach and consists of four depth interviews with emphasis on how librarians relate to and experience easy-to-read literature and its´ users. As complement to the depth interviews, two micro interviews were made. The study can be seen as a follow up to a survey I made 2005, commissioned by The centre for Easy- to-Read. As analytical tools the cultural sociological theories of Pierre Bourdieu, with his concepts field, cultural capital and habitus, have been used.

Chapter 6 of the Ch?ndogya Upani?ad has often been treated in works on early Indian philosophy, as well as in some comparative studies on color symbolism. Attempts to place it in a larger framework against the background of late Vedic religion are, however, few, the rationalistic and ?tradition-challenging? appearance of the text having repeatedly been emphasized. But the doctrine contained in the text ? a cosmologic teaching on the three elements constituting the universe, each being characterized by a color (red, white, black) ? and their microcosmic counterparts in the human body, does have some clear affinities to the worldview of the Br?hma?as and ?ra?yakas, which posits a series of similar correlations (bandhu-) between macro- and microcosmos.

As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant?s refuses card purchases below a certain amount, while others accept card with any purchase.

Feromoner är substanser som används vid kemisk kommunikation mellan individer av samma art. Hos häst har ännu inga feromoner identifierats men studier gjorda i Litauen tyder på att kresoler, ämnen som bildas i tarmen vid nedbrytning av bland annat aminosyror och som utsöndras via urin och avföring, kan ha feromon effekt hos häst.Syftet med detta examensarbete var att undersöka förekomsten av kresoler och andra substanser i urin och brunstsekret från ston i östrus med hänsyn till variation mellan dagar i brunst och mellan provmaterial.Prover samlades in från 8 ston under 10 brunster och vid tre tillfällen från ston i diöstrus. Uppsamling av flyktiga substanser från urin- och sekretproverna gjordes med ?Solid Phase Micro Extraction? (SPME). För separering och identifiering av substanserna användes gaskromatografi och masspektrometri.

This bachelor essay aims to illuminate different images and ideas about Bellevue industrial area.The area is situated in a district in Gothenburg, called Gamlestaden, where Bellevue industrialarea is a former industrial area, today mostly used by minor occupations. The district is facing amajor transformation, based on a detailed master plan. One aim is to create a district with mixedfunctions; like residences, businesses, offices, services and cultural activities all together. Thisessay is based mainly from a user perspective, but it also has the perspective from the ideas andvisions by the City Planning Office.The material is mainly based on interviews with seven informants, representing different kinds ofoccupations in the area. One interview is also made with a city planner.

An increasingly globalized market is leading to hard competition among manufacturing companies, which means that they are forced to become more customer focused to survive in the market. A Customer Relationship Management system is a system that will be of assistance to help companies succeed in building long term relationships with their customers. Best of Breed and ERP-based are two types of CRM systems. The study has focused on analyzing and examine the need for CRM systems at manufacturing companies. Our question formulation has been:? What need do businesses want to satisfy with a Best of Breed-based and ERP-based CRM system?? Are there any differences in the use of Best of Breed-based and ERP-based CRM system?In this study, we have chosen to carry out interviews and quantitative surveys with manufacturing companies to get their view of CRM-systems.

Background: In the current labor and business policy debate in Sweden there is a major focus on the need for it to become easier to set up small firms, and that it needs to become easier for small firms to hire staff. In order to set up and run a business, funding is required. Firms can choose to work more or less actively with this issue, but they all need to relate to it. There are basically two ways to fund a business, either through equity or through debt. The ratio between these two sources is called the firm?s capital structure.Purpose: To chart the capital structure of small firms in Sweden.

Background: Of those who start companies, only about 30 % are women. Women's companies also often have both fewer employees and lower turnover. Several efforts are therefore being made to try to influence and encourage more women to start businesses and to get them to expand. Two of these ventures are special network for women and about women entrepreneurs as role models, something that also the theories believe is very important for a more egalitarian business. While entrepreneurship is encouraged for growth in the community, it also has a male character, something that needs to be considered.Purpose: As both the EU and the Swedish government through measures such as Tillväxtverket, is investing large sums to promote networking and role models, we intended to analyze the importance of networking and role models for entrepreneurial women.