Information technology inflicts upon us in our everyday life. It is a natural part of our work and of our spare time. The education system is not excluded from this development, IT is becoming an important part of education at all levels. In university, learning platforms is one of these new ways of using IT in education. Learning platforms becomes a valuable tool for teachers and students.

Företag på NASDAQ OMXS Small Cap har sedan 2008 omfattats av svensk kod för bolagsstyrning, Koden. Kodens målgrupp är företagen men syftet är att främja investerares och aktieägares intressen. Det är således rimligt att ställa krav på att Kodens regler är av hög kvalité utifrån deras perspektiv. I studien undersöks vilka samband som existerar mellan reglerna i Koden angående styrelsen och Small Cap företagens lönsamhet, mätt som räntabilitet på totalt kapital. Sambanden används sedan för att avgöra om reglerna i Koden är korrekt utformade eller om de behöver modifieras.

Sudan has always showed great potential in the poultry industry, but it has not been until now that this potential has blossomed and is growing quickly. As large agribusinesses1are taking over the market shares within the urban areas, smallholders2 have been put out of business. They are not able to compete with mass production and lack financial assets to improve their production techniques. Contract farming is defined as initiatives from agro industrial companies to secure access to smallholder produce and has in developing countries become a way of allowing the poor to participate in a larger market (Farrington, 1999). The aim with this study was to investigate the suitability of implementing the contract farming concept within the poultry industry in Sudan today. The study is a qualitative field study and the authors have conducted qualitative interviews with respondents involved in the poultry industry in Sudan.

Den här rapporten undersöker vilken uppfattning och kunskap lärarna i förskolan har om naturvetenskap och hur den införlivas i praktiken enligt förskolans läroplan och lokala styrdokument. Syftet med den här undersökningen är att ta reda på: (i) Vad är naturvetenskap för lärarna i förskolan? (ii) Vilka mekanismer styr lärarnas planering och realisering av naturvetenskapen i det pedagogiska vardagsarbetet?Material och data till undersökningen har samlats ihop genom kvalitativa intervjuer med sju lärare i förskolan.Rapporten visar att övervägande delen av lärarna i förskolan ser naturvetenskapen som att vistas i skog och mark. Vad det gäller faktorer som påverkar planering och realisering av naturvetenskapen framkom det genom intervjumaterialet att det är: (i) Kompetens, (ii) förståelse av naturvetenskapen och dess innehåll och (iii) insikten av de styrdokument som förskolan lyder under.Utifrån gällanden styrdokument i förskolan är naturvetenskapen ett kunskapsområde som bör lyftas och synliggöras i den pedagogiska vardagen. För att uppfylla dessa krav bör lärarna i förskolan öka sin kunskap inom denna vetenskapsgren..

As stocks have become a more common way for people to save their money, the range of financial information has had a substantial increase. To understand the assumptions that stock valuation and analysis are built upon, it is important for the reader to have an understanding for the models that are used by banks and institutions when recommendations are published.The cash flow model, which is the most commonly used stock valuation tool, is based on CAPM. This model describes the relationship between an assets return and its risk in relation to an index. The risk parameter is called the beta value and has grown to be the dominating risk factor within financial economics literature.The use of beta values has been widely discussed in the world of academics and some researchers claim that the degree of explanation brought about by the beta is so low that it should be discarded, others are faithful to the beta and believe that it still serves a purpose. As a result of this criticism other ways to calculate the beta have surfaced, models that take other factors of risk into consideration.

Finnish student have for several years proved to be successful in reading in international studies. This interview based study aims to describe how teachers in Finnish schools for Swedish speaking children are relating to reading and reading education during the first two years of schooling. The result shows that reading, reading training and reading comprehension are natural elements in all teaching during the first two years in school and that teaching is based on students? ability and interest. The teachers claim that they provide the students with varying opportunities to practice different kinds of reading.

The Nord Stream natural gas pipeline has been a controversial project. The debate was primarily escalated by Poland's strong negative reaction to the project in the spring of 2006 over safety and security and then alternated back and forth in Europe until the approval by the nations most concerned in the Baltic region during the autumn of 2009.In the case study an approach is used that primarily maps out the media image of the various viewpoints that deal with the pipeline and how these viewpoints position themselves, primarily through political and environmental dimensions. Simultaneously there?s an attempt to map out the spatial spread of the media image views as to the proximity and distance to the pipeline in Sweden, Poland and Germany. A key question is whether distance or proximity to a large facility can affect people's attitudes.A parallel focus of the study is to explore the role of the Nord Stream natural gas pipeline in the cross-border hinterland region of Szczecin-?winouj?cie.

How does IT-consultants reason in their consulting process regarding the development of a clients IT-based internal recruitment system? The purpose with this paper is to investigate how an IT-consultant is reasoning in a consulting process and investigate whether consultants are using established models and methods in their work. We have chosen to work with a qualitative examination to attain our purpose. In our work gathering the empirical facts we have been working with a case study, an observation and a simulation exercise. The combination of these has made it possible to carry out the paper and produce the most correct data possible. Conclusion: We state that IT-consultants do not use any theory-based methods, they use process methods created by themselves and their company.

The purpose of this literature review was to investigate how the rearing systems influence the behaviour of dairy calves. Calves are social animals that form groups within the herd where play and social licking between calves are important social activities. Suckling is a complex behaviour and essential for the calf's survival. In the modern rearing systems the calf is usually separated from its mother soon after birth. Calves are then kept in individual pens, group pens or, more rarely, with a foster cow.

As the volumes are entering the world of computer graphics the pure volume visualisation becomes a more important tool in for example research and medical applications. But the advance in haptics --- force feedback from the computer --- is behind. In volume haptics no equal to the proxy method so popular in surface haptics has yet emerged. Some implementations of volume haptics even use surfaces as intermediate representations so that surface haptics can be used.The intention of this work was to create natural feeling haptic feedback from volumetric density data using pure volume haptics. The haptic algorithm would be implemented in Reachin API for the Reachin Desktop Display, together with other parts to build up a usable volume visualisation environment.To achieve the feeling of stiffness and friction dependent on tissue type, a proxy based method was developed.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Syfte: Studiens syfte är att analysera och undersöka om det finns något samband mellan den finansiella risken och lönsamheten. Det övergripande syftet är att se om valet av finansiell risk fungerar som finansieringsstrategi i verkligheten.Metod: Studien bygger på den deduktiva ansatsen där teorier kommer att testas och analyseras mot empiriska data tagna från årsredovisningar. Den kvantitativa metoden används då data från 305 stycken årsredovisningar ska användas för att finna om det finns samband och variation mellan finansiell risk och lönsamhet definierad som vinstmarginal, Rt och Re. Årsredovisningarna utgörs av sekundärdata som samlats in från databasen Retriever. De statistiska metoder som används är bland annat medelvärde, standardavvikelse, regressions- och korrelationsanalys, hypotesprövning och t-test.Resultat och slutsats: Såväl korrelation- och regressionsanalys som hypotesprövning och t-test visar att det finns samband mellan finansiell risk och lönsamhet definierad som Re.

The relationship between the pet and it's owner is a very important and interesting issue. Unfortunately there is not so much research on this and in addition to that Swedish veterinarian education does not put much emphasis on pet's role in society or their pattern of behaviour nor treatment. This thesis is based on an opinion poll that 20 dog owners and 20 cat owners contributed. The main purpose of the thesis was to compare the relationships that the pet (dog or cat) and its owner can have. The issues such as the pet owner's attitude to his/her pet, how the pet owner percieves and interprets the signals from the animal, and what they think about the natural behaviours and needs that their pets (might) have. The results show that dog- and cat owners are people who generally love animals, that they used to have even other animal species in the past, but when it comes to choice between a new dog or a new cat they choose the one that they previously have had and that they are used to. Most of a dog owners choose the dog to be their pet because of the company while the majority of a cat owners choose cat because cats are independent and they are used to cats.

The review of Integrated green spaces in urban areas ? A case study of inner Brisbane highlight the significance of addressing characteristics, qualities and landscape values in our outdoor environment. The importance of green spaces to the wellbeing of people in the city and the ecological, social and cultural values they carry are widely recognised in the field of urban and regional planning. At the same time population growth, climate change and urban development put planners and scientists in a challenging position where new solutions must be put on the agenda in order to accomplish sustainability. Open space strategies, collaboration between stakeholders, public participation, learn from earlier failings and a ?value-led? approach facilitate the managing of open space. Brisbane is located in the fastest growing metropolitan region in Australia. The city´s open space landscapes offer cultural, geographical, recreational, social and scenic amenity assets, which make a major contribution to the regions identity they a wide world known for.

Aim: The purpose of this work is to investigate what differences there are between a credit union that is connected to Sweden?s Credit Association and an independent association, and how these differences have affected the union?s success. Method: A qualitative study has been made by means of email and telephone interviews. Respondents were chosen from Sweden?s Credit Association, Credit Guarantee Association in Gävleborg and Övre Norrland Guarantee Association. The interviews were then analyzed in the light of our theoretical studies. Result and conclusions: We have found that there are three major differences between the unions.