The web as an arena for news reporting and information sharing to consumers has grown for many years in the expense of the traditional newspapers. The revenue stream has however not followed the same transformation which has led to a remarkably lower profit when news and articles are distributed through the web. Banner advertising is a method that is commonly used by online magazines to generate profit where advertisers pay to expose their message. One method to measure banner ads effectivity, and indirectly, what the advertiser would pay, is through Click-Through Rate (CTR), how many clicks a banner ad receives in relation to the amount of banner views. One of the variables that play an important role in the banner ad effectivity is the placement of the banner ad.

Abstract The purpose of this study was to examine how teachers in regular classrooms include pupils with special educational needs. I also wanted to find out what support teachers get of special education teachers, and the teaching perspective the teachers have when they work whit pupils. The teachers that have been interviewed and observed in this study work in regular classes. This report is a qualitative study based on interviews and observations whit four teachers. The results indicate that the teachers are conscious of how they teach and their teaching strategies. The teachers agree that all students should be included in regular education, because learning occurs in the interaction between individuals.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

Lotsbroverket is the largest wastewater treatment plant on the Aland Islands and it isdesigned for handling wastewater from approximately 30 000 persons. In 2011,Lotsbroverket produced about 2800 m3 of dewatered sludge. The sewage sludge that isproduced is transported to a contractor where it is processed to eventually be used e.g.in the construction of green space. This study aims to investigate available applicationoptions in terms of the sewage sludge that is produced in Lotsbroverket. The main aimis to study the feasibility of using the produced sewage sludge as a fertilizer in theagriculture of the Aland Islands.The sludge already fulfills limit values for heavy metals in accordance with the Act"The Aland Government´s directive on the use of sewage sludge in agriculture." Inorder to clarify the sludge content of pharmaceutical and organic substances it isrequired that the substances are identified and a risk assessment is performed.

AbstractTitle: Relevant factors that affect three small and midsize enterprises during an ERP-system implementationAuthors: Fredrik Dreimanis and Thomas JylhäTutor: Peter EkmanKeywords: ERP, implementation, SMEProblem: Which factors has relevance for small and midsize enterprises during an ERP-system implementation?Purpose: The purpose with this essay is to describe and analyze what distinguishes an implementation for small and midsize enterprises.Methodology:The authors have answered the problem with help of theories and articles within the subject of IT and economics and five interviews with companies in different areas of business.Theoretical framework:The most difficult part with adapting a new ERP- system is the implementation phase. (Muscatello et al. 2003) The reason is that the standardization and changing of business processes is a common occurrence during an implementation. (Gattiker and Goodhue.

For a woman who has been diagnosed with breast cancer, there can be many negative things that effects her life. It is a great shock that changes her life and can include a sense of lost femininity and a decreased sexual desire which can be both physical and psychological. The basis of this literature review is from 17 scientific articles which evaluate the changes in cancer patient's body image and sexuality during their illness and treatment. This study illustrates patient's experience of the nursing and difficulties which obstructs the nurse from talking about sexuality whit the patient. The study also showed that the patient had a desire to discuss these sexuality issues with a nurse..

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

This thesis is about a part of the marquetrytechnique, scorching. Scorching is made by heating up something, put a veneer into the heated substance and make a controlled burning. This technique is old but still used today and have according to me great potential for development. In my work I wanted to give the scorching greater room then I earlier have seen. I wanted the scorching to be the dominant ingredient for a decorative element in a piece of furniture or an interior.

Milk ejection in dairy cows can be inhibited if oxytocin is not released from the pituitary gland. The problem with inhibition of the milk let down is not new, but has recently regained interest. It is observed during different types of emotional stress, for example when cows are moved to an unfamiliar environment, during oestrus, changing from suckling to machine milking or when being milked for the first time. The aim of the study was to examine the extent of cows with disturbed milk ejection in Sweden. A survey was sent out to 1000 dairy farmers in order to collect data about herd size, housing systems and routines at calving and milking.

The project was initiated by Medipharm which produce microbial inoculants which used as additives to preserve forage. The main goal was to test three inoculants to produce maize silege. The following Medipharm produced inoculants were tested, Milab 393, Lactisil Wolecrop II, Lactisil 300 2. An untreated control was included in the study. The trial was done at Swedish university of Agriculture and Science in Alnarp, Sweden. Eurostar was the cultivar of the maize and was grown on 20, 5 hectares.

Many students in the Swedish and Norwegian compulsory school do not have quali­fi­cation to search for further education. There is a large part of those pupils who have a different native language than the country?s majority language. These students? possi­bi­lities to a fair and equal education is regulated in national laws and regulations of school activity, the so-called governing documents. The purpose of this study is to compare Norwegian and Swedish governing docu­ments regarding education for pupils with another native language.

In Sweden the voluntary socialwork is a complement to the public authorities. The voluntary organisations has become more important considered helping people in different situations of need. The aim of this study has been to examine the voluntary organisations meaning for individuals. The aim was reached through interviews by five guests from different organisations. We have also interviewed two employees from the different organisations to find out if there is any differences in their way of work. This study indicates that the organisations means a lot for the individuals. The social network, something to do during the day, a kind treatment but also the milieu are factors that seems important for the individuals. The organisations even creates a feeling of connection and satisfy other kind of needs. .

This is an essay concerning the differences between boys? and girls? way of learning and how this difference influences the teaching in the technology subject. The method is divided in two. The first part is based on a survey over literature about teaching girls and boys in the technology subject. The second part is based on interviews with three male teachers in the same subject.

The object of this thesis is the foundation of ethics. The question is whether there exists a universal core to ethics consisting of a fundamental ethical principle across cultures. This principle could for example be the so-called Golden Rule, which goes as follows: ?You should do to others what you want them to do to you?. The Golden Rule is to be found in many of the world?s religions and is also reflected in secular society.

This paper examines women's positions in the music industry. By quantitativelyinvestigate ten major companies on the swedish music market, the authors have beenable to mapp positions that are dominated by women and as well as men. The essaydiscusses several theories of both gender in organizations and gender in society inorder to analyze the quantitative results.The aim of the paper is to highlight the current segregation of careers in the musicindustry as well as to lay a foundation for further research on why it is segregated.Clear graphs shows the gender distribution between women and men in business butalso the distribution of gender in occupations / positions in similar companies. In theanalysis the authors reflects on the results using relevant gender theories. In theconclusion, the authors explain the result generated by the analysis and illustrates theprevailing segregation that exists in the music industry.This paper has concluded that a seemingly even distribution between men andwomen in business organisations can sometimes be misleading.