Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when Split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The Annexin-V/propidium iodide (AV/PI) assay detects early membrane changes in spermatozoa and viability using flow cytometry. It is an objective method that evaluates a much larger number of single spermatozoa compared with the usual estimation of motility, the most commonly used method for routine sperm evaluation. In the present study four ejaculates from four stallions were used in a Split-sample design to investigate whether and how the number of intact spermatozoa is affected over time and after incubation at different temperatures, either those recorded during shipment of stallion semen for AI (9 or 5°C) or room temperature (20°C). The Annexin-V results did not reflect the motility results that were monitored in parallel. While motility decreased over time, the number of spermatozoa with intact membranes (viable) remained unchanged for at least 21 hours following a short period of initial instability.

The most common method for identifying merchandise in the commerce is by barcodes. Symbian OS is an advanced operating system aimed at cell phones and the most commonly used in smart phones. Opportunities to a full range of new services are given through barcode recognition in a Symbian OS based device. Therefore the purpose of this degree project was to create an application which would contribute to a future solution aimed at shopping where the cell phone constitutes a reader of items? identification numbers.

Carl Gustav Jung started to write his Black books, in which he saw himself analyzing unconscious fantasies, during the same time that he leaved the psychoanalytical movement and broke off his personal relations with Sigmund Freud. This thesis sees the interpretation of these books through a wider contextualization. The purpose is to contribute to the understanding of the breakup between the two. The therapeutic work will be highlighted where the black books will be seen through the lens of three of Jung?s more known patients as well as through the interest in mythology and fantasy that Jung showed during this time.

In these days we can witness a growing number of combined school and public libraries in Sweden. It can be explained as an economy measure or as an attempt to develop the library work. The aim of this thesis is to picture how working in combined libraries affects high school librarians? own apprehensions of their professional identity. The results are based on in-depth interviews made with four high school librarians, working not only towards the students but also the public.

1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so Split.

A school is a social area in which children and adults meet each other. The school is were friendship, love and also enmity arise. The process to establish, maintain, Split up and end relationships is constantly continuously. A Childs way of creating relationships is complex. Bullying and similar offending treatment occur and has always been a huge problem in school.

This study is a follow up of a pilot study made 2004, that evaluated feeding, exercise and weight as possible risk factors for developing any kind of diabetes in dogs. We have selected our material for a certain kind of DM that exists among Norwegian and Swedish elkhounds. These breeds are among the most common breeds affected by diabetes and this kind of DM almost exclusively affects intact bitches. We performed a case- control study where the owners were interviewed over the phone. The owners of a total of 48 case dogs and 58 control dogs were contacted. The questions for the cases focused on the time before the diagnosis and the questions for the control dogs focused on the dog´s adult life.

The aim of this master?s thesis is to examine how managers in some public libraries are using performance measurements and to what extent decision making is based on the results. The main questions posed are:??What performance measurements and indicators are used in the libraries examined???What is the attitude towards performance measurements among library managers???How and to what extent are performance measurements and indicators used in the process of decision making???What improvement would library managers wish regarding the development of performance measurements in public libraries?The theory is based on a model of evaluation of the public sector in addition to general steps of evaluation of quality and performance measurement results. The investigation is based on qualitative interviews with seven managers of public libraries in Sweden.

This thesis gives the reader an understanding for newsletters within e-commerce, and how to work with them as a channel for marketing. Furthermore it explains the technical and graphical demands, and how to ensure that the newsletter reaches the intended receivers.A successful newsletter can entice people to shop, but can also help to strengthen a brand and the relationship between the customer and the company. During the writing of the thesis, it has emerged that the most important part of a newsletter (which also determine whether or not the receiver reads the letter) are the subject heading, sender, layout, headlines,images and the deregistration link.A part from working with the different parts of the letter, the sender should also be aware of the technical and graphical demands. Since the E-mail clients are looking out forimages, fonts that are not embedded in the computer, and for questionable words there?s a big risk for ending up in a spam filter when not considering the demands.

We came across the discussion about the so-called duty to report (14 kap 1 § SoL) and we found some previous research, showing that preschool teachers are hesitant to report, and that they want real evidence that children are being mistreated, even though the duty to report clearly states that they have to report as soon as they suspect that a child is being mistreated. Our purpose became to study what tendencies and conditions preschool teachers and principals, placed in the municipalities of Hässleholm and Kristianstad, have to fulfil their duty to report according to the social services act, when there is a well founded suspicion that a child is being mistreated.  We Split the purpose into the following research questions:   Do local guidelines about how preschool teachers should act when suspecting that a child is being mistreated exist, and are they being followed? To what degree does the staff has knowledge about these guidelines? How do preschool teachers experience the treatment from colleagues, principals and social welfare officers when they´ve done or wanted to do a report? How do preschool teachers experience the reactions of a report from custodians? We did conversational interviews with two principals, one from the municipality of Hässleholm, and one from the municipality of Kristianstad. We also made focusgroup interviews with the staff, three persons each from one of their respective preschools. Our conclusion is that preschool teachers are unwilling to report mistreatment.

In a sequence described in the next paragraphs, I remove the poorly insulated roof of Gustavsberg Porcelain Factory and make new use of its  foundation. The monolith cement slab, once supporting heavy industrial machinery, is now the site of lakes and other movements:The top floor area is Split, and a new built volume, one story higher, overtakes the southern half resting on the factory?s basement, digging into it at its western and eastern ends. Striking horizontally, the fissure exposes a long central axis, taking advantage of the factory?s horizontality to articulate vastness .

The Work has been performed to, and in cooperation with Vetlanda Energi och teknik AB.District heating for commercial purpose started in the USA in 1877. Today the network has grown into big and complex systems, which demand maintenance and service to keep up the security of the delivery. When a district heating network expand, it becomes difficult to perform reliable calculations. For this purposes there are a few suppliers who design and deliver systems for documentation and calculation of district heating networks.Vetlanda Energi och Teknik AB is in the position where they must get a system for documentation and calculation for district heating, and therefore they need a basis to get a system. The target is to write a requirement specification that will follow the basis.The Swedish market has been inventoried, and suitable systems have been selected.

Umeå är en växande stad som ligger längs norrlandskusten. Kommunen har starka mål och ambitioner för att staden ska växa de närmaste 25 åren. Kommunen planerar att komplettera ett område vid namn Berghem med 80-100 lägenheter. Ett helt nytt kvarter ska bildas på nuvarande naturmark i sluttande terräng. Kvarteret ligger nära Umeå centrum och bara ett stenkast ifrån Berghems eget centrum.

The Work has been performed to, and in cooperation with Vetlanda Energi och teknik AB.District heating for commercial purpose started in the USA in 1877. Today the network has grown into big and complex systems, which demand maintenance and service to keep up the security of the delivery. When a district heating network expand, it becomes difficult to perform reliable calculations. For this purposes there are a few suppliers who design and deliver systems for documentation and calculation of district heating networks.Vetlanda Energi och Teknik AB is in the position where they must get a system for documentation and calculation for district heating, and therefore they need a basis to get a system. The target is to write a requirement specification that will follow the basis.The Swedish market has been inventoried, and suitable systems have been selected.