When beef calves are weaned abruptly at 5 to 6 months of age this triggers a strong stress reaction, since the animals have not yet untied the bonds to their mothers or stopped suckling. This is displayed as extensive vocalization and restlessness. Attempts to diminish the negative effects of weaning on sucking calves have been showing varying results. The study presented here emanates from the observation that when calves are weaned without human interference they are only prevented from suckling, but are still allowed to have social contacts with their mothers. The hypothesis was that calves weaned in two steps would be calmer, gain more weight, and be healthier than animals that were abruptly weaned. To investigate this, 15 calves where weaned in two stages (Group 2), by fitting the calves with nose tags that prevented them from suckling during 5 days prior to the separation of the cows and calves.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

Purpose: The purpose with this study is to see what the small limited companiesprefer of the alternatives to the statutory audit that has been created inthe others EU-countries. These alternatives can be current in Sweden tomaintain the credibility.Method: Quantitative procedure.Conclusions: By the result to judge from the small limited companies prefer the alternativeto the statutory audit where they do not need to hire further helpto complete the audit. That is probably why the bookkeeping agency hasbeen chosen to give a guarantee for quality endorsement..

The purpose of IFLA:s Core Programme ALP Advancement of Librarianship in the third world is to further the objectives of the library profession, library institutions and library and informationservices in the less developed countries in the third world. This essay deals with how and with what purpose IFLA/ALP managing developing work in the third world. What roles do they consider that the public library could play for development of the society? The essay also deal with purposes that have resulted in the close cooperation between IFLA/ALP and other organizations.till comparing their work with SIDA and UNESCO. Finaly I try to connect this work with a development theory and a global context..

Background and problemThe Swedish mobile market is highly competitive despite the oligopoly that currently exists. A short product life cycle together with fads and new innovations puts pressure on the operators to respond to the ever changing environment and to develop and adapt their strategies after it.As a previous study regarding a specific operator?s strategy was cancelled due to the extensive confidentiality surrounding it, an interest was sparked to perform an industry analysis as this is clearly something the actors spend a great deal of time on developing. The launch of the 4G network will offer new opportunities for the operators regarding products services. It may also impact the competition on the overall market.PurposeThe purpose of this thesis is to present a deep analysis of the industry and give the reader a comprehensive picture of existing conditions.

Every year, thousands tons of edible food are discarded by the grocery stores. This is food that could have gone to people that?s in need of it. In many countries, so called food banks are established in order to supply welfare organizations with this kind of food. Today there is no equivalent system existing in Sweden.

The interest for alternative forest regeneration methods increased significantly during the 1990´s after 50 years dominance of the clear-cutting system (Holgén & Hånell 2000). One reason for this was that clear-cutting was being more and more questioned by different envi-ronmental organizations and because the forest sector for economical reasons wanted to find cheaper ways to regenerate forests. In the beginning of the 1990´s two shelterwood experi-ments were established in a joint effort by Svenska Cellulosa Aktiebolaget (SCA) and the Dept of Silviculture, Swedish University of Agricultural Sciences (SLU). The experiments include various forms of cutting and shelterwood densities and represent productive spruce forests in central and north Sweden (Roggsjön in the province of Medelpad and Skikkis-jöberg in the province of Västerbotten, respectively ). The experiment next to Roggsjön has been reported earlier in three MSc theses, and is also the focus of this thesis.

Business plan competitions have long been used as a mean for entrepreneurial organizations and Universities to educate students in entrepreneurship. But what's in it for the entrepreneur This thesis aim is to understand what utility business plan competitions have for the participating entrepreneurs. It consists of interviews with Swedish entrepreneurs at various stages in the entrepreneurial process, who has participated in business plan competitions to get ahead. The conclusions of the study are that business plan competitions are good for the entrepreneur from a motivational and developmental perspective but not from a financial perspective..

Skärgårdsstiftelsen, which is responsible for several of the archipelago islands in Stockholm, has chosen to explore the possibilities for more sustainable heating systems in buildings on the islands in collaboration with KTH. A reduction of energy use and improving the efficiency of existing heating systems are included as part of the environmental work. This report studies the island of Grinda, which is located outside the area of Vaxholm in Stockholm. The study area consists of a guesthouse consisting of a restaurant as well as conference facilities and four neighboring cottages used for overnighting. The cottages now run solely on direct electricity, both for heating and hot water.

The purpose with this study was to examine how persons giving care to their spouses with dementia experience their life situation. As information source we used a qualitative study which included halfstructured interview questions. The study took place in three municipalities in the south of Sweden. Three females and two males took part in the study and everyone had experiences of giving care to their spouces with dementia. We used a coping theory and an exchange theory.

This thesis discusses the possibilities to distribute digital video in a military vehicle. Today, an analogue system is used, which has a maximum capacity of eighteen video sources and the same number of monitors. The purpose of this thesis is to increase the systems capabilities regarding secure distribution and additional functions. Both software and hardware tests are made to investigate the features of the digital video standard MPEG-2. Both the coding delay and the image quality are of great interest.

There is a relationship between confidence in management and personnel satisfaction. The personnel?s confidence in management can be seen as a fundamental tool which is needed to ensure the success of the organizations mandate. This study investigates how management works to create and maintain confidence. The conditions that management has for building confidence are explored, as well as the significance of leadership in the building of confidence.

In veterinary medicine, penicillin is the most used antibiotic in Sweden. Two dosage forms of penicillin are available in Sweden for use in horses, sodium benzylpenicillin (Na-pc) and procaine benzylpenicillin (proc-pc). Proc-pc is the most used dosage form and is used for intramuscular administration which allows horse owners to treat an animal at home under veterinary instruction. Na-pc is only approved for intravenous use in horses. Penicillin is normally well tolerated by horses but a serious, sometimes life-threatening, adverse reaction called penicillin shock may occur.

Lot of mergers are not successful, due to several reasons and one reason can be found within the organization. Since organizations consists of people, who are involved in the merger, the importance of cultural aspects must be stressed. Six months before this essay, Carlsberg Sverige AB formed through the merger of Pripps and Falcon. These two companies are in the start up process of the merger, which is the focus of this essay. The awarness of differences and similarities is crucial for the merger.

The purpose of our master?s thesis is to study the diversity discourse, used in Sweden, particularly the so-called ethnic diversity at the work place discourse.Our aims are to map and analyze the conceptualization of difference used in the diversity rhetoric. We intend to pursue our aim by studying the rhetoric of diversity, used for diversity promotion in the private and public sectors. Also, we will investigate into what conceptualizations of difference are used in the organizations in the name of ?diversity?.