The purpose of this thesis was to figure out the feelings that librarians felt towards the e-books at the library. And if it affects their work at the library, especially from a financial point of view. The reason I decided to do this study is because the subject of e-books has become bigger in the last couple of years, and that I got the feeling that the librarians didn?t like them that much. So I did six interviews with six different librarians from different libraries to see if they felt the same thing or if they are in fact positive towards them.The results I received from my study were that the librarians are positive to the e-book.

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

IBS patients experiences of eating the low FODMAP-dietIrritable bowel syndrome (IBS) is a common, functional gastrointestinal tract disorder. The disease is benign but may cause much suffering for the individual. The treatments available are used to relieve symptoms. One nutrition therapy is to exclude fermentable oligo-, di-, monosaccharide and polyols, so callde FODMAPS, from the diet. This diet is proven successful and even significantly better than the standard nutrition advice for IBS.

By surveying conceptions of SLU Alnarp?s resources and competence among its students and personnel, this thesis has the purpose of inventing identity, positioning and image of SLU Alnarp. The underlying idea is that the analysis of the opinions of the students and the personnel will provide the SLU management with new ideas and general advice for an innovative strategy for success. Four quantitative interviews with selected representatives from different staff groups were performed. In order to obtain a differentiated view of the employee thoughts and opinions on the university, five persons were selected to be interviewed ? all with different types of responsibilities.

Society has an obligation to offer parents support of various types, an example of such a support is ?parent support?. The purpose of this study has been to describe midwives and child health care nurses conceptions of the need for early parent support. The definition of early parent support in this study is the first two weeks after delivery. Since the 1970:ies the Swedish delivery and ?BB? care has changed in that the time in hospital care after delivery has been reduced from in average six days, till an average of two days.

The financial sector includes insurance business, which is a crucial part of the infrastructure in a modern economy. There are different parts to protect within the financial sector which is the reason for a comprehensive inspection. History shows several examples of disasters a mismanaged financial sector can bring. This also affects the society and stability over all. The inspection is conducted by the Swedish inspection of finance, which ensures that the insurance companies follow the law for its practice.

Aim: By studying the evolution of the market for package holidays over time we hope to get an understanding of the trends that have characterized the market. By doing so, we can get an idea of where the market is moving towards the future. This knowledge is essential for market participants to establish appropriate strategies that follow market trends.Method: We have used qualitative interviews with people involved in the charter industry.Result & Conclusions: The market is characterized by an increase in Internet orientation, where the travel directory and the physical travel agents are becoming less important. The understanding of climate impacts of travel has increased. More people of the third-generation buy package travels and countries in North Africa and Asia are growing in popularity.We believe the market in the coming years will be characterized by lower prices and lower quality.

The purpose of this study is to investigate the effect of using more promotion material to enhance the in-store communication of sales promotion. In the retail industry today the research regarding the benefits from using various in-store promotion materials is limited, thus this study was carried out to bring clarity to this subject. The study is carried out in two pharmacies and the design of the study was to add more promotion materials to one store, while keeping the other store in its normal condition and then let the stores change conditions after one week e.g. latin-square design. The data collection of this study consists of four different methods: sales data, a questionnaire with 182 customers, an observation study of 300 consumers and an eye-tracking experiment with 41 participants.

Background: The valuation of Biotechnology companies is difficult in many ways. Patent and human capital are hard to value and also there is a great uncertainty about the success of the compaines research programs. Are traditional valuation models really useful when it comes to research companies or do they result in false values of the companies? Purpose: To study what values different valuation models gives biotechnology companies and how they correspond to the market value. Method:We have studied financial litterature och found the most common used models today.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

A decade ago the organic egg production in Sweden was nearly nonexistent (Föreningen för ekologisk fjäderfäproduktion, 2008). A rising demand for these products in the beginning of year 2000 made the organic egg production the most increasing production of all organic provisions. The Swedish consumers value provision production that have a reduced impact on the environment and further protects the wellness of animals and plants (Jordbruksverket, 2010). Today, the organic egg production composes roughly 6 % of the total egg production in Sweden. This indicates that the ambition of Jordbruksverket, which has an organic egg production goal of 10 % of the total production, is not yet achieved.The consumer demand on the market is the driving force for these new products, and the higher prices contribute to an essential portion of the additional costs of organic egg production (Jordbruksverket, 2004).

This paper sets out to investigate how companies can create advertisement that focus not only on selling but also on entertainment. The research is based on seven TV-commercials produced by the Swedish food chain ICA. The commercials were analyzed according to the methods of discourse analysis, semiotic analysis and rhetorical analysis. Furthermore, the research compares the analysis made with the thoughts and ideas of Tobias Karlsson, Head of marketing and communications development at ICA to find out how the comprehension of the commercials correlate with the original intentions made by the company.The study shows that ICA creates a commercial that contains the perfect mix of rhetorical approaches, communication strategies and entertainment mixed with gravity. The study also shows that ICA fails with its primary goal which is to sell selected products; however, by producing the entertaining commercials, they manage to strengthen their brand.

Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive actions were introduced on the 1st of February 2007.

This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social.

The field of the social economy and of the work integration social enterprises (WISE) in particular, is for many a more or less unknown area. Unlike ordinary enterprises the WISE's are different due to their aim of integrating disadvantaged people through work. In comparison with other small enterprises earlier research has shown that the WISE's are dealing with challenges regarding recruitment, participation, leadership, sustainable business ideas but above all, the access to funding. The purpose of this essay has therefore been to examine and analyze the financial situation of eight WISE's located in the Stockholm County. The results indicate that half of the enterprises perceive their economic situation as very unstable and as an obstacle to their further development.