Abstract The purpose of this paper is to investigate teachers´attitudes to and work with outdoor education in preschool. The aim is also to identify the opportunities and barriers that exist to conduct outdoor education. In my research I have interviewed six preschool teachers in a medium sized municipality, where five of the teachers worked in the suburbs to the Big City and one teacher worked in the downtown Big City. All respondents in the study were in favor of conducting outdoor education. The respondents claimed that it promoted children´s health and motor skills. The result also shows that the teachers saw a great opportunity for learning related to outdoor education, by using the resources of nature.

The Animal Protection Agency was in 2006, commissioned by the Government to: Evaluate how free range animals in the winter, can be kept and managed with special emphasis to animal welfare. The Animal Protection Agency was closed later in 2006 and the commission moved to the Swedish Board of Agriculture. The keeping of free range out wintered cattle, certain basic requirement are needed: by regulation, cattle should have access to a lying hall or other building that gives protection against aversive weather and wind and should offer a dry and clean lying area. There is a possibility for farmers that get an exemption from this regulation. But cases regarding farms which have had difficulties for this exemption has led to a discussion about if the animals can get the same protection in the nature which is comparable to a lying- hall.

Background Children spend much of their time outdoor at preschool. Preschool's mission is to provide children with a rich environment that is enjoyable, and that arouses their interest to learn new skills. Since motor skills and health are positively affected by the outdoor environment should kids get a good turnout at their preschool playgrounds as possible.Theoretical perspectives My study is based on theories from a socio-cultural perspective. The socio-cultural context is part of the outdoor environment because we experience and perceive nature depends on the society we live in and how we interact togetherPurpose I want to see what kind of vision teachers and parents have on the outdoor environment when it comes to children's learning and development. I also want to find out how the teachers are using the outdoors environment and find out the parents' reason, when it comes to choice of preschool.Methodology The work is based on qualitative interviews with two teachers and two parents from each preschool.

Although Lean has received an increased amount of attention in the service context, research still has not established how successfully Lean manages to increase service productivity; since service productivity consists of both efficiency and quality. Research regarding productivity discusses the risk of a tradeoff between efficiency and quality in service production processes. Therefore, this thesis aims to explore if the tradeoff in a production setting with low variability in demand and low customer participation exists, after Lean has been implemented. With a qualitative approach, a case study has been conducted at Scandinavian Airlines Ground Handling to evaluate the effects of Lean in the baggage handling process. The result of the study shows that the tradeoff has not been overcome; efficiency has increased at the expense of quality.

Problems: How does Volvos CE: s four Swedish plants work with investment appraisals? Does the work differ between the plants? If differences exist, what can be improved in order to make the work more uniform?  Purpose: To map the work with investment appraisals at Volvo CE: s four Swedish plats, to analyze differences in work between the plants and give proposals to a more homogenous working.Method: A method of qualitative nature. The study mainly contains raw data from semi structured interviews. Secondary data, such as internal policy documents and documentation of completed investment projects, has supplemented the raw data. Analysis: The mapping shows significant differences in work with investments between Volvo CE: s Swedish plants.

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.

The main aim of this study is to determine whether the monastery in Ny Varberg has been used as a hospital during its active years. The second aim has been to investigate weather the buried individuals at the monastery at Ny Varberg exclusively are deceased monks. Only individuals from the monastery's active years has been included in this study. A total of 16 inhumated individuals was analysed. Both men, women and children was shown to be present, as well as wide spread of children and adults.

This essay deals with the industrial past, present and future and begins with the impact and importance the industrial revolution has had on us humans, socially, economically and structurally. Today's society has developed from industrial production of goods to the production of services but the industrial sites remains. The essay examines issues concerning the protection of the industrial environment, their status as a cultural heritage, what is done with our industrial heritage and the opportunities it has for the future. Malmö has a great industrial history and now one of the cities oldest industrial sites, the north of Sorgenfri, will be transformed. The essay compares the plan with guidelines for future development from the Town Building Office with an antiquarian investigation for the same area.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

This essay aims to explore the philosophical meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.

Aim: Earlier studies have investigated what impact the relationship between the auditor and their clients have on the auditor?s objectivity. There are different opinions about whether a close relationship harms or promote the auditors work. Furthermore there are studies that show what strategies the auditor (and client) tends to use in the negotiation between the two of them. On this basis we have chosen to study if there are any correlation between the nature of the auditor client relationship, the auditor?s negotiation strategy against the client and the auditor?s objectivity.Method: Because of our purpose to study if there is any correlation between the relationship, the negotiation strategies and the auditor´s objectivity we have chosen to implement a quantitative survey.

Campylopus introflexus is a moss species that originates from the southern hemisphere and has spread worldwide during the 20th century. Today it is classified as an invasive alien species in many countries, and it has been seen during inventories that it has become widespread in Sweden as well. The purpose of this essay is to contribute to new knowledge about how this moss affects species diversity on Calluna heathlands in Sweden. The study includes both fieldwork and an analysis of scientific literature on the subject, and the question that is answered is if C. introflexus has an impact on species richness in the heather peat.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Sammanfattning Det talas just nu mycket om utomhuspedagogik. Med utomhuspedagogik menas då att undervisningen flyttas ut ur klassrummet, för att lära i, och av, omgivningen. Men är utomhuspedagogiken ett viktigt pedagogiskt verktyg i årskurs 3-5 eller är det bara utelek? För att ta reda på det har jag genomfört en enkätundersökning bland lärare som arbetar i årskurs 3-5 över stora delar av Sverige. Av 105 utskickade enkäter har 40 stycken besvarats.

The purpose of our study is to examine the bloggers? influence on the brand?s image to see whether and if so in what way the blogging trend affects the brands. We also want to analyze how companies use bloggers in their marketing. This is a subject that has attracted our interest and that experience has not been touched in a higher extent. Our purpose has led us to the following research questions;Which relationships occur in collaborations between businesses and bloggers from a marketing perspective? In what way in terms of reciprocity can relations be described? To what extent can the credibility through blogs be affected in terms of how brands are presented in the blog? In this study we have used a qualitative method with an abductive nature to create a deeper understanding of our chosen subject.