In family firms altruistic effects can arise in order to preserve the ownership of the firm within the family. The family firm may chose to carry or take measures against these effects. Regardless, it will lead to different agent costs. Therefore, the aims of the study were to explain how altruistic effects in family firms exert an influence on the administrative systems and possible counter measures.In order to explain the origin of altruistic effects, we built a theory which showed that the altruistic effects were followed by agent costs. The family can take measures to counteract these original effects.

The use of forage maize has increased over the last years. The aim of this litterateur review was to summarize a part of the research that has been conducted on forage maize for growing cattle, including cultivation and conservation of the maize. The forage maize is planted in April or the beginning of May when the temperature in the soil is between 6 and 10°C. Maize needs high temperatures and much water. Maize is harvested in the autumn when the dry matter (DM) is more then 30% or the plants have been exposed to the first frost in the autumn.

This study has focused on obesity prevention efforts in schools in the United States of America. The study was conducted in two states, Oklahoma and New Hampshire. In New Hampshire, the study was focused on more minor efforts which were the "CSHP", HEAL, Early Sprout, FIT, AFHY, 5210, and Kids CATCH Club. In Oklahoma, the focus on the study was on the program It's All About Kids.Method: Unstructured interviews and observation, analysis from an national policy document. A total of seventeen interviews conducted, seven of them in New Hampshire and ten in Oklahoma.

The complexity of the mast cell is becoming more prominent. From being the cell recognized just to contribute to allergic inflammation it is now also associated with wound healing, protection against tumor growth and in recognition and defense against a wide range of pathogens. The location of the mast cell in the barrier between the external and internal environment of the body enables the cell to quickly respond to invading bacteria, virus and parasites. Diarrhea due to Escherichia coli infection, listeriosis, toxoplasmosis, Newcastle disease and bovine respiratory syncytial virus are examples of mast cell activating diseases that can affect animals in, as well as outside, the agricultural sector. Additionally, ticks and tick-borne diseases are of concern.

When unlimited tax liability exists, the individual is liable for all income, both which originates from other countries as well as from Sweden. In order for unlimited tax liability to exist the individual needs to either be considered a resident in Sweden, have habitual abode here or if previous residence existed, that the essential linkage still consists. To determine whether an essential linkage exists, the factors set out in the third chapter 7 § IL shall be considered, an overall assessment of all relevant circumstances must be made. In case law however, it appears that three of the factors have been given greater importance, one of which is the factor residence for year-around use, which includes both residence for permanent use and residence used for recreational purposes. The question raised in this thesis is whether the factor residence for year-round use is still regarded as a sufficiently strong basis to independently induce essential linkage for the taxpayer.A big difference between the two housing types exists.

Kenya is considered to be a developing country. This means that basic needs such as nutrition are not met for an extended period of time (www, Sida 1, 2012). Approximately half of the population is living under the poverty line (www, CIA 1, 2012). Agriculture is the largest sector in the country, employing 75% of the population. These are thereby directly dependent on the sufficiency of outputs received.

The idea of using algae in different areas and exploring its possibilities is nothing new. Already in the early 1950s microalgae was explored as a possible food resource because of its high protein content. Lately there has been an increased interest in its potential for industrial use. Wastewater treatment is a possible use of algae since the algae grow well on the nutrients present in the water. This offers the possibility to grow algae for nutrient reduction and use the biomass for energy or animal feed since many alga species has a good nutritional value. Approximately 800-1000 m3 water is applied per 1000 m2 of greenhouse area during one season in a tomato production.

Today, many veterinary hospitals offer rehabilitation as a service. We think that this is an interesting subject and therefore we want to find out what rehabilitation methods that are available in Sweden for dogs and horses. We want to give animal nurses and other persons who have animals as an occupation an survey that shortly describes how the methods are performed, what physical effect they have in the body and to give examples in what conditions they are used. To find out what rehabilitation methods that are available we sent out two different questionnaires, one to hospitals/clinics for small animals and one to hospitals/clinics for horses and other companies that works with rehabilitation of horses. The information about the methods described in our project we have found in literature and on the Internet.

The purpose with this study was to find out if tailbiting pigs have a higher or lower daily weight gain than non-tailbiting pigs in the same pen before tailbitingbehaviour occur. The purpose was also to compare the occurrence of tailbiting between different breeds (Swedish Landrace, Yorkshire and Hampshire). Tailbiting among pigs has been a problem for pigfarmers a long time. Tailbiting means reduced animal welfare for the pig and economical loss for the farmer. The results of this study are based on statistical analyses.

Stress is common in today?s society, but the word stress has numerous connotations. The aim of this study was to investigate how dogs are effected by stress and what the veterinary nurse can do to help dogs to avoid or at least mitigate stress within the veterinary hospital. The goal was also to see how dogs perceive the environment in the veterinary hospital and what behaviours dogs demonstrate when they enter the hospital and during their stay. Studies have shown that dogs have a reluctant feeling on entering a veterinary hospital. They can feel stressed by coming to a new environment, as well as by being put in a cage with no control over what is going to happen to them.

Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

The comprehensive aim of the essay is to discuss the abilities of developing individual, communicative and cooperative skills, related to The Swedish National Agency for Education, for pre-school children in Montessori and Reggio Emilia-inspired pre-schools. The importance of the choice of pre-school for lifelong learning is discussed and examined. The two educational profiles are presented and the theories of communication, collaboration and individual work are the basis for the analysis of the results. The collection of empirical data is done through observations and interviews with pre-school children. First, the informants construct a fantasy animal on their own and then together with a partner.

Arbetets utgångspunkt var att Logosol AB gav oss uppdraget att optimera deras förpackningslösningar ur kostnadssynpunkt. Vi insåg tidigt att det skulle bli omöjligt att genomföra en optimering då relevant information saknades och sannolikt alldeles för tidskrävande att ta fram. Detta ledde till att uppdraget övergick från att handla om en optimeringsansats till att skapa ett kostnadsbaserat kalkylunderlag som tillåter en jämförelse mellan olika förpackningsalternativ. Vi koncentrerade oss på två produkter som båda var representativa för en stor del av företagets produktsortiment. Då förpackningar måste köpas in tänkte vi utvärdera om TCO (Total Cost of Ownership)-ansatsen skulle vara lämplig för ändamålet.

Dairy farming in Uganda provides a source of food, employment and income. Previous studies have revealed high frequencies of bovine mastitis, a costly disease for the dairy farmer. The aims of this study were to investigate the bacteriological panorama in milk from udder quarters with clinical (CM) and subclinical mastitis (SCM) and to determine the antimicrobial susceptibility in staphylococcal isolates. Further, we intended to establish the prevalence of subclinical mastitis and to investigate some environmental factors and animal properties that might influence the frequency of mastitis. For CM, farmers made contact with the members of this study when recognizing an animal with CM.