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.

This essay constitutes an attempt to expose, with reference to contemporary animal research, the limits of Martin Heidegger?s concept of the being of animality in Die Grundbegriffe der Metaphysik (1929/30) and to propose some possible ways to think, within the philosophical style of this particular work, the being of those animals that most distinctly transcends Heidegger?s concept. The essay seeks to address the following question: Do the results of contemporary animal research expose ways of being within animality that withdrawal from Heidegger?s concept of the being of animality in general, and if so, how should we think these new ways of animal being? The motivation to ask this question, I argue, are immanent to Heidegger?s thinking in at least three ways: 1) Because of his standpoint that philosophy cannot, in any meaningful way, create an ontological concept of animality without an orientation towards the results of the positive sciences; 2) Because of the unfinished and tentative character of Heidegger?s analysis, a character that is such that it should be seen, according to Heidegger himself, as an essential point of departure for further thinking; 3) Because of Heidegger?s view that the being of the animal are such that it involves the withdrawal of this very being from any originary access, a withdrawal that necessitates an infinite return to the question concerning the being of the animal. The essay wants to be a continuation of lines that are present in Heidegger?s open-ended thought on this theme rather than to be an external critique that approach the text, which is most often the case, as a closed point of view which we are forced to affirm or reject.

This study examined constructions of horses and means staff working with horses parallel to therapy in institutional care ascribes to horses. A narrative method was used and the theoretical framework was social constructionism. A question was asked to the narratives: How can practice in institutional care be understood through these stories? The result showed different pictures of institutional care. Horses seem to provide a multi-faceted therapeutic tool.

To be able to give optimal care to patients in small animal hospitals, we have to have knowledge about how to prevent the spread of infection. An important part in this is hand hygiene routines. We have to clean hands whenever they are visibly dirty, and disinfect them regularly in between. Another important part is the cleaning and disinfection of the environment in the clinic, and also the cleaning, disinfection and sterilization of medical instruments. Other important parts are isolation of patients with known infections, to wear clothes with short sleeves and to wash them at least once daily, to wear gloves, having short nails and not wearing jewelry when working.

Animal welfare is of increasing concern in present society. In commercial pig farming, animal welfare problems are common. One of the causes for these problems is the barren environment in which pigs are housed, which can cause oral manipulation of pen mates. Providing straw might be one solution to this problem. Another solution could be reached through genetic selection.

The present BSc thesis is part of a newly established collaboration between the Swedish zoo Skansen and Kenya Wildlife Service (KWS), and constitutes of an inventory of the Nairobi Animal Orphanage (AO). As a refuge for wild animals found orphaned, abandoned or injured throughout Kenya, the AO has grown over the years and reached an unsustainable point where external help is needed for solutions and improvements. The aim of the inventory is to specifically consider the husbandry and enclosures of spotted hyena (Crocuta crocuta), serval (Felis serval), Sykes? monkey (Cercopithecus albogularis) and vervet monkey (Chlorocebus aethiops) and with the aid of facts about the species, estimate how well their biological needs are satisfied. Different educational elements are also reviewed since one of the main purposes of the AO is for education.

 In 2009, the responsibility for animal welfare was moved from the local authorities at the municipality(kommunerna) to the County Administrative Board(länsstyrelsen). This was a result of many differences between the different municipalities in how they handled animal welfare. Shoulder lesions of sows are a matter of opinion and therefore, a complicated question. Sows suffer from shoulder lesions for many reasons: e.g. the amount of straw available.

Cambodia, in Southeast Asia, has tropical monsoonal climate with distinct dry and rain seasons. Many people are poor and live in rural areas. Farmers mainly culture rice, and raise pigs, cattle and poultry as well. During two months, a minor field study was performed in Cambodia. The main purpose was to evaluate the impact of contributions done by projects that started in 2005 and were managed by the local organization CelAgrid.

Background: Animals have been shown to have a positive effect on people. The nursing science approach says that a person can experience well-being despite illness. The positive attributes of animals can be used in health care to help ill people experience well-being. An animal-assisted intervention can be a form of activity or therapy involving pets (AAA / AAT) or horses (EAT).Aim: The purpose of this study was to elucidate how animals in health care promote well-being for people with long-term illness.Methods: Literature review based on fourteen original scientific articles, with both qualitative and quantitative approach.Results: The compilation of the results led to four main categories with two subcategories respectively. These were: Physical aspects with subcategories Physical well-being and Bodily functions; Psychic aspects with subcategories Psychic well-being and Reduced psychiatric symptoms; Existential aspects with subcategories Quality of Life and Safety; Social Aspects with subcategories Social behavior and Relationships.Discussions: Review and discussion of the selected method.

This essay constitutes an attempt to expose, with reference to contemporary animal research, the limits of Martin Heidegger?s concept of the being of animality in Die Grundbegriffe der Metaphysik (1929/30) and to propose some possible ways to think, within the philosophical style of this particular work, the being of those animals that most distinctly transcends Heidegger?s concept. The essay seeks to address the following question: Do the results of contemporary animal research expose ways of being within animality that withdrawal from Heidegger?s concept of the being of animality in general, and if so, how should we think these new ways of animal being? The motivation to ask this question, I argue, are immanent to Heidegger?s thinking in at least three ways: 1) Because of his standpoint that philosophy cannot, in any meaningful way, create an ontological concept of animality without an orientation towards the results of the positive sciences; 2) Because of the unfinished and tentative character of Heidegger?s analysis, a character that is such that it should be seen, according to Heidegger himself, as an essential point of departure for further thinking; 3) Because of Heidegger?s view that the being of the animal are such that it involves the withdrawal of this very being from any originary access, a withdrawal that necessitates an infinite return to the question concerning the being of the animal. The essay wants to be a continuation of lines that are present in Heidegger?s open-ended thought on this theme rather than to be an external critique that approach the text, which is most often the case, as a closed point of view which we are forced to affirm or reject.

For centuries inbreeding has been used to refine traits in dogs, making desired traits more hereditary and thereby, different breeds have been invented. Breed standards have been written for each of these breeds, describing in detail the different characteristics of each breed. When humans start to choose which animal to breed from, so called artificial selection, taste is put before function and the laws of nature, the natural selection, cease to apply. During this development, pedigree dogs have gone towards more and more extreme exterior characteristics and the dogs may have inherited various, more or less, severe problems for example compromised vision, impaired ability to move and difficulties to breathe. However they can still survive and reproduce because humans provide them with the conditions to do so.

The differences between the sexes when it comes to land and property ownership are enormous. This paper deals with issues concerning women's land and property rights. The aim of the study is to investigate what general factors are effecting women's access to and control of land. In addition, this paper aims to explore the effects of liberal formalism in relation to gender equality and the distribution of land. Formalism and formalization of women's land rights alone won't lead to equality in land distribution or women's emancipation.

This thesis seeks to explain the effect of private equity ownership on the amount of invest- ments made in a company. We use three capital expenditure based key ratios to determine if there is a tendency for private equity owned firms to invest more or less than comparable companies. Our dataset involve 27 Swedish buyout companies that were sold by a private equity fund between 2001 and 2009. Each buyout is assigned a peer group of two firms in similar size and in the same industry. Firstly, we compare the key ratios to determine potential differences in the level of investment.

Den här uppsatsen är baserad på en enkätundersökning samt intervjuer med gymnasielever angående deras tankar kring djurförsök. Jag har intervjuat studenter från två olika naturbruksgymnasier. Båda har inriktningen djurvård men det är endast en av dem som ger en specialiseringskurs inom forskningsdjur.Min frågeställning är att undersöka om elever som läser kursen i försöksdjurskunskap har en annan inställning än de elever som endast läser djursjukvård. Som resultaten visar så är de eleverna som läser specialiseringskursen mer positiva till både djurförsök och att jobba med försöksdjur. De har också en mer korrekt bild och större vetskap om hur verkligheten ser ut för försöksdjuren.

The aim of this thesis is to examine the theoretical developments on social entrepreneurship. Our purpose is to create a better understanding of the phenomenon leading to new insights. We have categorized the knowledge of the concept into social economy, social ownership, social innovation and social missions. Drawing from our theoretical review we have chosen four empirical illustrations, Grameen Bank, Wikipedia, Basta Arbetskooperativ, Jörn Hälsogemenskap, and we have shown how these fit into the general description of the social entrepreneur. With help of our illustrations we show that it is complicated to pin point the core of social entrepreneurship as they each have separate structures, innovations, social missions and operate close to different sectors.