Fertiliteten hos högavkastande mjölkkor i världen har en negativ trend. Eftersom brunststyrkan avtagit i takt med att mjölkproduktionen ökat, och lantbrukarna har allt mindre tid avsatt för observation av sina djur, finns en växande marknad för automatiska brunstpassningssystem. I denna studie utvärderas ett sådant system; Heatime®. Arbetet är tvådelat, och består av en retrospektiv studie av den eventuella förändring i besättningarnas fertilitetsresultat som uppkommit efter installation av systemet och en enkätstudie som utvärderade hur nöjda 65 lantbrukare var efter inköp. Efter att ha granskat och jämfört fertilitetsdata (antal kor, inkalvningsålder, kalvningsintervall (KI), kalvning till första insemination (KFI), kalvning till sista insemination (KSI), antal inseminationer/serie, 56 dagar non-return, andel dräktiga av nypåbörjade och dräktighetsprocent per insemination) från de databaser som finns i Sverige (kokontroll och seminrapportering) från två år före installation med två år efter konstaterades att dessa värden inte skiljde sig signifikant åt. Detta beror antagligen på att fertiliteten hos mjölkkor är så pass multifaktoriell att det finns fler faktorer än bara brunstpassning som påverkar resultaten. Resultaten av enkätundersökningen visade att majoriteten (94 %) av de som köpt systemet var så pass nöjda att de skulle köpa det igen, och 96 % av dem tyckte sig se en förbättring av fertilitetsresultaten efter installation. Vidare uppgav 76 % att de ansåg sig spara väsentligt med tid varje vecka efter installation av Heatime®. Om tid sparas varje arbetsdag utan negativ påverkan på fruktsamheten får detta ses som en vinst och skulle kunna motivera en installation av systemet.

Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

The purpose of this study was to investigate what attracts children to activity and movement on the playground in a central and municipal preschool in a town located in middle of Sweden. The method was to use a qualitative group interview with five children, two girls and three boys, at the age of five. The interview consisted of a general question about what kids think is fun to do on the playground and was complemented with follow-up questions depending on what the children said. A qualitative interview with a preschool teacher and observations were carried out in the hope that they would confirm what children claimed about play and movement. This study showed a gender difference when girls like to swing together while the boys are making the swinging for a contest.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

ABSTRACT                                           Titel Twitter ? Ett hållbart komplement till den allmänna marknadsföringen hos fastighetsmäklarbyråer? Nivå                                                   C- uppsats i Företagsekonomi Författare                                         Lisette Lexell & Johan Wirtz Handledare                                       Jonas Kågström Datum                                               2012 ? Maj Syfte                                                  Syftet med denna uppsats är att få en klarare bild av hur fastighetsmäklarbyråers användning av det sociala nätverket Twitter ser ut, vad deras syfte med användningen är och vilken grupp av människor de vänder sig till. Vi vill få svar på om Twitter fungerar som ett hållbart komplement till den allmänna marknadsföringen hos fastighetsmäklarbyråerna. Metod                                                Kvalitativa intervjuer med relevanta personer på fastighetsmäklarbyråer, som idag har konton på Twitter, har genomförts för att kunna undersöka och jämföra befintliga och obefintliga strategier för användning av byråernas Twitter-konton. En analys med programvaran Gephi har utförts där pluginet Retweet Monitor kartlägger spridningen av retweets vid en specifik #hashtag. En kvantitativ enkät med syfte att identifiera fastighetsmäklarbyråernas followers, har också genomförts. Resultat och slutsats                               Denna studie resulterade i att Twitter kan vara ett hållbart komplement till den allmänna marknadsföringen hos fastighetsmäklarbyråer, om kanalen används på rätt sätt.

This Master Thesis is a part of PlymoVent?s business to customer plot, with the aim to investigate how the consumers receive the services that PlymoVent provides. With regard to PlymoVent's business strategy and reference theory, the demands of how to receive and monitor a supply chain for a better customer satisfaction where targeted. The findings refer to poor customer satisfaction due to obscure procedures in problem resolution and discrepancy handling, and vague transportation accuracy..

The purpose of this study was to interview different groups of people (preschool teatcher, parents and theire childen) involved in preschool about their view on outdoor activity and children´s motoric development, and how a preschool yard should be designed to promote childrens development.All parties regard outdoor activity as very important for the development of children. They also think that the outdoor environment today is good but that it could be improved by including some trees and hills. The yard should also contain soil, sand, clay and water. The children prefer grass on the ground over other substrates. This study also gives good indications to decision makers how to build new or to reconstruct pre-school yards in the future..

The purpose of this paper is to form an understanding of how to use the demand for usability and accessibility. Requirements for usability and accessibility are available from several agencies, an example is Myndigheten för delaktighet. Through literature studies, I get answer to what are usability and accessibility and the demands that can be set on a public website. In this study of three municipalities you get a glance how local authorities have been working on their web pages and if they fulfill the requirements so that the disabled would consider that the page has good usability and accessibility. In the interviews conducted in one of the municipalities you will receive information how they plan, organize, implement, monitor and develop their websites.

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

The aim of this master thesis is to discuss the access to literature and reading by mentally retarded persons, and how this is affected by library and care taking staffs awareness of mentally retarded persons needs of literature and reading. The reason why we decided to choose this essay topic, is that there is a lack of research about mentally retarded persons relationship with libraries, literature and reading in the field of library- and information science. This groups needs must be brought to sight, so that they can take part in the literature just as anyone else, on their own conditions. Our study involves interviews with four librarians, three reading representatives and a co-ordinator at the Easy-to-Read Foundation. We can establish that all of our informants prove to have significant knowledge about mentally retarded persons and their needs of literature and reading.

The Swedish way to organize sport has a long tradition and the parents play an important role in ways to organize sport. Without the thousands of adults who voluntary work the sport associations would have problems to survive. However, there are tendencies to that commitment is reduced, which means that the activity is exposed. The purpose of this study was to examine parents opinions about a nonprofit children´s sport respective professional children´s sport. The study was based on questionnaires which were distributed to 83 parents in four different sports; equestrian sport, track and field sports, ice hockey and soccer.

The aim of this study was to describe the importance of diet and physical activity related to Diabetes Mellitus (diabetes). Method used was a descriptive literature study based on empirical studies. The study shows that diet, physical activity and lifestyle-changes are very important factors when it comes to preventing and treating of diabetes. By the right diet and physical activity the treatment with medications in some cases can be superfluous and people with the disease could live longer and be healthier during their lifetime. Nurses have the responsibility to educate, inform and make sure that the diabetic patient gets the best care as possible specially suited for this individual patient.

The purpose of this report is to find out what different preferences forest owners have in the region where Norrskog have their operation area, what they prefer and think about Norrskog. The purpose is also to compare some of the questions to a similar study that was made in 2008. The study is made in cooperation with Norrskog which is a forest owner cooperative. Norrskog has about 13 000 members which is about half of all forest owners in the region. To get the answers from the forest owners, questionnaires were sent out by mail. 371 were sent out and 102 came back. There were more members of Norrskog that responded than it was nonmembers. The results indicate that the forest owners have long term perspectives, their priorities are to nurse the forest so they can get the profit later on.

Waste appears to be a low-cost fuel compared to biofuel. This Masters thesis was conducted for Vattenfall Utveckling AB and deals with how waste in the fuel affects the performance of a SCR-catalyst. Different mechanisms of deactivation were surveyed, focusing on the poisoning mechanism. A literature study was carried out, which was used as a reference when analysing the results.Small samples (9x2x2 cm, 64 pieces) cut out from a full-scale unused honeycomb catalyst were exposed up to 1500h in two different combustion plants, Johannes in Gävle (co-combustion) and Högdalen in Stockholm (waste-combustion). The activity was measured mainly at 300°C but also at 250, 350, 375 and 400°C.

The aim of this study was to investigate how school personnel work with preventive and health promoting efforts to motivate young people to achieve interest in physical activity and nutrition awareness. Further the aim was to describe the possibilities and difficulties that school personnel experience in their work.  The research questions were: How do school personnel describe their health promoting work at school? In a health promotion perspective, what efforts do school personnel think is important when it comes to nutrition and physical activity? What possibilities do school personnel experience with health promoting efforts? What difficulties do school personnel experience with health promoting efforts?The study has a qualitative approach in which seven individual interviews were conducted with personnel at a secondary school. The respondents worked with different aspects which broadened the perspective.