The purpose of this Master?s thesis is to describe and analyse the development of the public and the study circle libraries in the district of Kolbäck during the period of 1913-1954. The factors important for the library development described in sub-questions are: financing, locality, staffing, stock of books, book-lending level and uniting district effects. I use a hermeneutic interpretation model of interaction between the parts and the wholes, between reasons and results. This research leans mainly upon material which is sent to be deposited in archives in Hallstahammar, Västerås and Grängesberg.

To be able to provide the growing human population with food, the productivity of the animals as well as land use needs to be improved and intensified. Hence, understanding the behavior of animals is crucial both for animal welfare and productivity as well as the management of the cattle. There are many factors affecting the grazing behavior of cattle in tropical conditions, such as human-animal interactions, herd management, breed, season and temperature. The purpose of this study was to investigate the grazing behavior of two tropical cattle breeds, Ankole and Boran cattle. Kenyan Boran belongs to a zebu type of cattle and is preferred to many other breeds due to the higher productive and reproductive capacity and adaptability to tropical conditions.

In the discourse of teaching it?s often mentioned that the pupil?s previous knowledge and experience plays an important part in the process of learning. For the teachers it?s in general crucial to be familiar with their pupils abilities and skills, talents and shortcomings in order to successfully teach them. Knowledge and an understanding of their pupils, also helps the teacher to organize and customize a successful teaching for each individual.

This paper includes astudy of the mutual fund market investors during a selected timeperiod. The reader is given a descriptive picture of how people in different age groups have  acted  in  conjunction  with  the  last  major  financial  crisis.  It  has  been  studied whether people in the different age categories have saved,purchased or sold during this time  period  based  on  theories  and  analytic  material  from  one  of  the  largest  fund operators in Sweden. The result enlightens people?s activity and risk appetite in relation to the fund market. The essay results in an explanation of the underlying cause of the behavior        of         the         people         in         the         different         age         categories.The paper assumes that the market is cyclical and that more crises will occur in the future.

If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

Montagu´s harrier (Circus pygargus) is a diurnal, Eurasian raptor, which migrates from its northern breeding grounds to winter in sub-Saharan Africa. In Sweden, its core breeding area is centred on the island of Öland, with a stable breeding population of approximately 40 pairs. The province of Uppland is on the northern end the distribution range, where 4-8 pairs have regularly bred since the 1980s. In Sweden, the Montagu?s harrier is classified as an endangered (EN) species. This classification is partly due to a lack of preferred nesting habitat, such as shrub-lands or dense wetlands with Claudium spp.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Emhart Glass is the world?s leading manufacturer of equipment, controls and components to the glass container industry. The goal of this project has been to identify improvements and propose cost saving solutions when moving one of Emhart Glass work cells in Sundsvall. The changes shall result in improved work environment and increased product quality. The method contains value stream mapping, concept selection and P-FMEA and complies with Emhart Glass goal to become a more Lean focused business.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

Title: Morning papers, evening papers or webb magazines? - a qualitative study about young adults attitudes about the different magazine types.Number of pages: 45Author: Antonella MarinoTutor: Göran SvenssonCourse: Media and communication studiesPeriod: Autumn term 2009University: Division of Media and communication, Department of Information Science, Uppsala University.Purpose/aim: The aim of this essay is to find out how young adults of the age of 20-30 discusses about the different types of news papers: morning papers, evening papers and Webb magazines. I have chosen four needs for my essay which are surveillance, emotional release/ entertainment, personal identity and interactivity. The purpose is to find out the differences between morning papers, evening papers and webb magazines. Which magazine type satisfies my four chosen needs in a best way? Which other conditions influence the young adults choices of magazine type? I will also try to find out if the new idea interactivity can be equivalent to the other three needs.Material/Method: I have used three groups for discussion for my essay.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

This thesis is a part of the DySCAS (Dynamically Self-Configuring Automotive System)project which has the overall purpose of creating a middleware for the electronics in an automotive environment. The thesis has been made with collaboration with ENEA AB who is a member of the DySCAS project. ENEA AB has developed a demonstration platform to test the fundamental ideas which the DySCAS project is built on.The purpose of this thesis was to design and implement a GPS application to be added to the demonstration platform. This was done by adding a GPS receiver to the original DySCAS demonstration platform and designing and implementing an application to be able to extract the information from it. The resulting application is able to present cur- rent position and absolute time to the DySCAS networks as services to be used by other applications or by the network it self.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.

Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.