The law of preferential rights has, since the 70?s, given företagshypotek a high priority after a company has claimed bankruptcy. After the costs concerning the insolvent estate and the liens, företagshypotek has received full refund. The effect has been that the unprioritized creditors often have not recieved any of their claims after the bank have re-cieved theirs. Many countries have during the last decades deviated from this law and in 2003, Sweden decided to take the same path.

This thesis is about the public library of Ulricehamn and the cultural activities at the library during the period from 1960 to 1998. We have focused on the study of the cultural activities. It begins with the foundation of the library of Ulricehamn and a historical background to it. It follows with the definitions of the public library and a historical background to the public library in Sweden. Then we present the goal of the public library in general and the goal of Ulricehamn's city library.

Den här uppsatsen handlar om en viktig aspekt i instrumentalundervisningen - övning. Syftet med uppsatsen är att undersöka om det finns någon viss ålder då man lär sig att öva,hur det går till, om man övar för någons skull och vad man måste ha lärt sig för att kunna öva.Undersökningen bygger på elva intervjuer med högskolestuderanden på musiklärarprogrammetsom har intervjuats om sin väg till den övning de har idag.Undersökningen visar att resultatet av processen att lära sig öva kommer ganska sent imusikutbildningen samt att de intervjuade studenterna har liknande orsaker till att de börjadeöva mer metodiskt. Orsakerna visade sig vara bland annat sökningar till nya utbildningar, elleren önskan att utvecklas mer på sitt instrument..

Beacon AB has been producing Gobos for some time. A Gobo is a small round sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

Detta är en undersökning av fördelningen av sökande till en musikhögskola vid tre söktillfällen med fem års mellanrum, 1997, 2002 och 2007. Mot denna bakgrund diskuteras förändringar i instrumentval som antas spegla förändringar för ca 20 år sedan då de sökande antas ha gjort sina val.Förändringar som jag har iakttagit är att instrument som går under den klassiska genren har tappat sökande men den är fortfarande den största genren. Instrument under afrogenren blir mer och mer populära och folkmusikgenren blir större och större..

This thesis is about the public library of Ulricehamn and the cultural activities at the library during the period from 1960 to 1998. We have focused on the study of the cultural activities. It begins with the foundation of the library of Ulricehamn and a historical background to it. It follows with the definitions of the public library and a historical background to the public library in Sweden. Then we present the goal of the public library in general and the goal of Ulricehamn's city library.

The purpose of this thesis is to find out how gender roles are described in musical lyrics written for children. I used gender theories that describe how stereotypical gender roles are displayed in music and these theories were later compared with the songbooks I studied. The thesis is a qualitative study to detect masculine and feminine related differences in the texts. After having read, analyzed and compared over 200 songs I found that the stereotype notions of masculinity and femininity is reflected in songs. Society has transferred in this way normative values on to the children through the songs that teachers choose to sing in schools..

The study deals with three questions concerning attitudes to singing: When does the joy of singing with girls and boys change to a feeling of ?I can not sing?? What is it that affects them? Are there any differences between girls and boys attitudes to singing?A questionnaire with 12 questions about singing was distributed to 5 girls and 5 boys in (Swedish) grade 1, 4 and 8. It turned out that the girls in the study ?play with singing? together or by themselves, while the boys are satisfied singing in school on music lessons. Because of this, the singing interest for boys gets lower and lower between 10 and 14 years.

Applications for mobile devices, also known as apps, are today the backbone of a huge market where the company Apple is one of the key players. Apple develops, among other things, handheld electronic devices, which are powered by the operating system iOS. Through iOS, millions of customers get access to Apple?s App Store.During a period of two months, an app in the form of a game has been developed for iOS in the programming language Objective-C. The user of the app is presented intuitive menus and interactive graphical objects that seemingly obey physical laws.

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

Detta projekt har producerats i samarbete med Abu Garcia i Svängsta, Blekinge. Vårat projekt är en interaktiv produkt presentation gjord i flash med inslag av 3d, video och ljud. Våran tanke är att användaren ska kunna se hur en Ambassadeur Record fiskerulle ser ut både på insidan och utsidan, hur den fungerar och vad som gör den så unik. Det finns också video filmer som beskriver tillverknings processen, och hur man som förstagångs användare använder en Ambassadeur rulle. Design och bakgrundsljud är anpassad så att den ska väcka en känsla av fiske och fridfull utomhus miljö..

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

I Sveriges musikbransch ra?der det idag en skev fo?rdelning mellan kvinnor och ma?n pa? inflytelserika positioner. Den skeva ko?nsfo?rdelningen, da?r det pa? de beslutsfattande positionerna syns en tydlig manlig dominans har blivit starkt uppma?rksammad de senaste a?ren, vilket va?ckt intresset fo?r fo?religgande studie. Studiens fokus ligger pa? de kvinnliga akto?rer som har lyckats inta inflytelserika positioner.