Insufficient intake of vegetables is a reason for micronutrient deficiencies and malnutrition in developing countries. With urbanization, globalization and a growing world population it is of major importance to secure sufficient food supply for the world?s population. Part of the solution to increased food security among the world?s poor could be the introduction of vegetable home gardens, plots for small scale vegetable production which can provide households with sufficient vegetables as well as serve as an extra income source. The study Improving peri-urban home gardens aims at examining the existence of vegetable home gardens in the peri-urban areas of Hyderabad, India.

Sammanfattning Titel: Lågkonjunktur ? En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen Författare: Emilio Nilsson, Oscar Kacprzak Handledare: Emil Numminen Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi Syfte: Syftet med uppsatsen är att undersöka och analysera för hur företagets ekonomiska data för den relativt unga IT-sektorn förklarar antal anställda gentemot hur företagets ekonomiska data förklarar nyckeltalet för en äldre mer erfaren bransch som industrisektorn. Metod: Vi har samlat ihop kvartalsrapporter från 1999 års första kvartal till 2009 års första kvartal för totalt 10 stycken företag som vi bedömt lämpliga för studien, 5 företag från IT-branschen samt 5 företag från industribranschen. Vi har därefter fört regressionsanalyser med antal anställda som Y-variabel och totala intäkter, aktienivå, rörelsekostnader samt rörelseresultat som X-variabler för att finna korrelationen däremellan. Slutsats: De framkomna resultaten från regressionsanalyserna pekar på att det finns skillnader branscherna emellan.

This essay has it purpose to view the assessment and grading in physical education in the Swedish school. Recently published reports from skolverket prove that boys have higher grades in the physical education than girls. Some mean that the reason of this is that the teachers don´t follow the curriculum. The problems we chose to examine are how much do teachers know how to use and connect the curriculum to their teaching? How much of the information and criterion in the curriculum do the teachers use to grade their pupils? And most importantly we wanted to examine why boys gets higher grades then girls, when the curriculum doesn?t seem to suit boys any better than girls.We have interviewed teachers in a certain district and our study shows that the teachers have good knowledge about the curriculum.

What on earth do people see in camping? Why do they choose this compact living in their holiday? All that people in caravans who are put together in a camp site.The purpose of my study was to find out who and wy. My ethnographic study in a camp site with participation observations, interviews and analysis have results in facts that show why.The most common camper is the house owner with average income. And the choice of the camp site depend on the security and the service that the camp site offered. The camp site was controlled and the campers controlled each other.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

Bakgrund: Det har visat sig att det i många fall kan vara svårt att jämföra kalkylinformation mellan likartade enheter trots att dessa använder sig av samma kalkyleringsmetoder, särskilt om enheterna i fråga är geografiskt placerade i regioner med olika kalkyleringstraditioner. Det är därför av intresse att undersöka hur kalkylinformationen kan skilja sig åt i dessa fall. Syfte: Syftet är att analysera försäljningsomkostnader med hänseende på deras urval och värdering i kalkyler. Genomförande: Vi har genomfört en casestudie med intervjuer med tre enhetschefer i den svenska divisionen samt med tre engelska chefer för motsvarande enheter i den brittiska divisionen inom en och samma globala koncern. Resultat: Vi finner i vår studie att kalkyltraditioner spelar en stor roll för vad kalkylinformationen visar, men att det även förekommer stora skillnader mellan enheter som har samma kalkyltradition.

The SK 60 Aircraft has been a workhorse for the Air Force?s training of future pilots since the late 1960s. The aging SK60 aircraft is going out of style, and the system has merely a few years of total running time left. A replacement for the SK 60 needs to be implemented in the coming years, and the Armes Forces Flying School has been commissioned to conduct flight tests on suitable replacement systems. This study will conduct a system analysis of two aircrafts mentioned in the Flying Schools report.

This essay has it purpose to view the assessment and grading in physical education in the Swedish school. Recently published reports from skolverket prove that boys have higher grades in the physical education than girls. Some mean that the reason of this is that the teachers don´t follow the curriculum. The problems we chose to examine are how much do teachers know how to use and connect the curriculum to their teaching? How much of the information and criterion in the curriculum do the teachers use to grade their pupils? And most importantly we wanted to examine why boys gets higher grades then girls, when the curriculum doesn?t seem to suit boys any better than girls.We have interviewed teachers in a certain district and our study shows that the teachers have good knowledge about the curriculum.

Gotland is famous around the world for its unique nature. The agriculture here has always been an important source of income and part of the identity of the island. But today the profession has low status and hard to survive. How can the interest for farming be increased?Gotlandsgården is an investigation about how the agriculture could develop.

The increased specialisation and complexity in products and services has created the need for Swedish companies to focus more on their core businesses. This has resulted in them opting to buy services and products that lie outside of their core business from consultancy businesses or other types of suppliers. When companies describe their offers in internal and external marketing it is done often in terms of company or service attributes that are not based on customer value or offered value for the customer. The reason for this is that companies have not adapted their services to the different needs of their customers. As a result of this, they run the risk of offering the same services as their competitors and communicate values that the customers either do not understand or experience as value adding.

I ett litet företag finns en risk att ledningen fokuserar så mycket på kärnverksamheten att övriga administrativa verksamheter åsidosätts. Exempelvis finns det risk att företaget inte har full kontroll på sina lager.Syftet med den här uppsatsen är att beskriva och analysera värderingen och styrningen av lagret hos ett litet handelsföretag med butik och i förekommande fall ge förbättringsförslag.Vi har dels studerat lagar och rekommendationer avseende hantering av lager samt litteratur inom området lagerstyrning i handelsföretag. Dessutom har vi intervjuat företrädare för ett typiskt litet handelsföretag.Det undersökta företaget uppfyller gällande lagar och rekommendationer, men inte så mycket mer. Vidare använder sig företaget mestadels av känsla och erfarenhet i sin lagerstyrning. Förtaget använder alltså inte formella analyser och metoder i någon större utsträckning, om ens någon.

Varumärket ? vår tids viktigaste tillgång. Det är en immateriell tillgång som erbjuder ettexklusivt värde för konsumenten och en möjlighet för företag att utmärka sig från sinakonkurrenter. I genomsnitt upp till 50 % av ett företags balansräkning kan bestå avvarumärket och det beskrivs som lika viktigt som produktens kvalité. Immateriella tillgångarär dock svåra att identifiera och på grund av detta uppstår svårigheter vid erkännande ochkapitalisering.

The Swedish reindeer husbandry has had economic difficulties for some years. Due to this, and the fact that the reindeer husbandry plays an important role in Sámi culture, the Swedish state has chosen to support the industry. If these grants where to be withdrawn, the reindeer husbandry as well as the Sámi culture would decrease, which would cause welfare losses for the people living in Sweden. The aim of this study was to elicit what the Swedes are willing to pay to maintain the amount of reindeer husbandry and Sámi culture. By using Contingent Valuation and a survey the willingness to pay was estimated.