Bakgrund: Under 2000-talet har många av klubbarna i både Svenska Hockeyligan och Allsvenskan i fotboll haft ekonomiska problem. Flertalet elitidrottsklubbar har gått från att tidigare vara ideella föreningar till att idag, genom bolagiseringar, drivas som elitidrottsföretag. Ett verktyg som idag används för att utveckla företags verksamheter i flera vitt skilda branscher är riskkapital där riskkapitalister eller riskkapitalbolag köper in sig i företaget. Elitidrottsföretagen påverkas dock av regelverk som potentiellt sett begränsar elitidrottsföretagens möjligheter att använda riskkapital.Syfte: Syftet med uppsatsen är att analysera om elitidrottsklubbar inom svensk fotboll och ishockey kan utveckla sin verksamhet med riskkapital.Metod: Studien har en kvalitativ ansats där intervjuer har genomförts med representanter från tio elitidrottsklubbar inom svensk fotboll och ishockey.Resultat: Studien visar att elitidrottsklubbar inom svensk fotboll och ishockey bör kunna använda sig av riskkapital för att utveckla sin verksamhet. Gällande regelverk, 51-procentsregeln, hämmar dock klubbarna i användningen av riskkapital, då riskkapitalistens möjlighet till kontroll över sin investering begränsas.

The purpose of this project was to develop an interactive toy concept. A toy capable of reacting and expressing emotions like happiness, sadness, anger or love. And capable of developing its character with use.The initial questions was, how do I create interest, understanding and affection between a digital product and its user? How should the interaction be made?During the course of the project the search has mainly been for something that does not base its shape and interaction on likeness. Forexample likeness to humans or pets.I have created a toy concept called iio.

This text concerns itself with war, the just war theory, and the application of that doctrine on the ?war on terrorism?. I present different views on the theory's place in the discourse, its relevance for unconventional wars followed by the analyses of above mentioned empirical situation.Particular interest is given the criteria concerning proportionality, both ad bellum and in bello, due to in part its difficult nature, and the attention it has received from others. This paper asks the question: Is the just war theory adequate for analysis of modern war?There are few alternatives.

In the beginning of the 1860s, an important railway was built between Malmö and Stockholm. The railway became one of the most important projects that would influence the entire southern Sweden. The railway line was located to areas outside the ordinary routes and a number of communities were built up along its way.Älmhult was one of the communities that was built up due to the railway. In the beginning there were only a few farms and a station, but a community developed and the village grew. In 1901 the village became a small market town, which was an important event.

SammanfattningTitel: Redovisning av utsläppsrätterFörfattare: Andersson, JennieGustafsson, EmmaProblemformulering:Vad anser företagen om handelssystemet med utsläppsrätter?Hur redovisar företagen sina utsläppsrätter?Hur anser revisorerna att utsläppsrätter skall redovisas?Hur ser nuvarande regler ut jämfört med IFRIC 3? (Vadinnebar tillbakadragandet av IFRIC 3 för företagen?)Syfte: Syftet med denna uppsats är att undersöka hur några svenskaföretag har valt att redovisa sina utsläppsrätter, syftet är ävenatt utifrån ett revisorsperspektiv undersöka redovisning avutsläppsrätter.Metod: Vår undersökning är genomförd utifrån en kvalitativ metoddå vi ej är intresserade av att generalisera utan vi vill få endjupare förståelse av de intervjuade respondenternas syn påredovisning av utsläppsrätter. Vi har med anledning av dettavalt att genomföra åtta djupgående intervjuer.Undersökningsresultat: Undersökningsresultatet visar att samtligaföretagsrespondenter anser att handelssystemet medutsläppsrätter bidrar till en snedvriden konkurrens eftersomdet ej är globalt. Vidare visar undersökningen attrespondenterna ej är eniga om hur redovisning avutsläppsrätter skall ske för att det skall ge en så rättvis bildsom möjligt av företagets balansräkning. Detta kan bero påatt företag inom olika branscher har olika syn påutsläppsrätter.

The purpose of this study was to examine social workers working process in social assistance with focus on the child´s perspective. We were interested in learning about the existence of variations in approach and attitude between two municipalities. Question to be answered about what methods and approaches used by social workers to include the child´s perspective in the process of social assistance. Another question to be answered about what the manner in which social workers took into account the child´s perspective when the families apply for social assistance in relation to the operations and requirement. To fulfill the purpose, qualitative methods were used.

This paper deals with hill-forts located on and directly south of Selaön, in the center of Mälardalen, Södermanland, dated to the late roman period and the migration period. Of special interest is differences and similarities between the forts when it comes to their morphology and the hills where they were built. Furthermore, their landscape has been examined and I have tried to put the hill-forts in relation to any iron age settlements..

Bakgrund: Användandet av e-hälsotjänster ses som ett viktigt steg för effektivisering avvården och för att främja folkhälsan. Stillasittande är ett stort folkhälsoproblem ochkunskapen om rekommendationer för fysisk aktivitet antyds var ojämlikt fördelad iförhållande till individernas socio-ekonomiska status. Tre fjärdedelar av alla som sökerhälsorelaterad information är helt eller delvis okritiska till informationskällan. 1177Vårdguiden är en del av arbetet med nationella e-hälsan i Sverige och innehållet faktagranskas. På www.1177.se finns det indikationer på att kännedomen om webbportalentidigare varit låg hos vissa grupper i samhället.

The purpose of this study is to examine the retrieval performance of three search engines, specialized in retrieving news articles: News Index, Excite News Search and Ananova. Thirty questions, grouped into three categories – politics, economy and sports, were used and the first twenty documents for each question were examined. The questions used were designed to be as current as possible and efforts were made to perform the searches with as little time span as possible between each search engine. The precision of the search engines was determined for each of the questions as well as for each category and for the combined categories. In measuring precision an average was calculated, intended to favour search engines that place its relevant documents early in the ranked list.

This essay is a study that takes interest in technical and technological change essential to philosophy of science. What is shown is the importance of an active attitude towards this change, by the articulation of the question: Does technical development lead to new ontological questions for science? - and by the answer that such questions do appear.It is clear that passive assumptions in this matter might prohibit science in the proceeding search for truth.By examples of ways in which technical development helps and challenges science, it is concluded that scrutiny of the relationship between technical development and ontological suppositions and hypotheses within science is well motivated..

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

This essay is about boundaries between, "us and them", in the Swedish culture and immigrant culture in Sweden. The focus is to examine the political interest of the citizens to understand other ethnic cultures who lives in Sweden. One question concerns how the borderlines between different cultures has been painted partly through blogs but also by the media. Is this a result of ignorance or does it depends because of the influence of certain individuals. To find this out, I will study various electronic sources such as blogs, forums and news articles.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

The outdoor environment is the first thing you notices when you come to a pre-school and it also plays an important part in the development of children, their play and meeting their large motor needs. It is important that the outdoor playground is stimulating and inviting.My goal is to examine if the outdoor environment plays any role in the development of children and their interest in nature. What kind of thoughts do teachers and parents have about outdoor play, and is there a developmental goal for the children as well as what role do the teachers play in reaching these goals. In my work I want to show how an outdoor environment should be formed to help educationally as well as be safe and not least of all fun to be in..