The way to acquire forest in Sweden from parents has been unequal, men were prioritized over women, which was the traditional inheritance pattern. Research has made this clearer by using gender, which ?values? our stereotypes of sexes and can help us understand inheritance patterns. The gender determined who would inherit but also the form of ownership, praxis, property rights, regulations, power and work invested made by a sibling could influence. The purpose with my study was to find what conditions governed inheritance of forest on the properties I investigated and what influence gender had.

The main purpose of this examination paper has been to do a review of recent scientific and evaluated studies performed on children 0-15 years of age, treated with an animal as an assistant to the therapist/professional. The key term is Animal Assisted Therapy (AAT). Our focus has been to describe in what fields these kinds of studies have been performed, what the results are and how effective they have been. As a supplement to our study we have performed 8 short telephone interviews with professionals in the same field of occupation corresponding to the studies we have summarized. Our results concerning the studies show that there has been a positive outcome in the treatment of children and adolescents and AAT.

This work is intended primarily for animal nurses/veterinary technicians and describe parts of the rabbits digestive tract, causes of gastrointestinal disease, symptoms, diagnosis, general care of rabbits with gastrointestinal disease and how to prevent that gastrointestinal illness occur. The work is largely based on literature studies but also on a questionnaire sent out to rabbit owners to get answers on how they generally hold and care of rabbits, which gastrointestinal diseases that are most common, how owners care for their animals at home during illness and to examine if the owners think that the knowledge of this subject is good at his veterinarian/clinic.The purpose of this work is to improve the skills of animal nurses but also to improve the skills of owners through competent advice from animal nurses.The result show that gastrointestinal disease often is caused due to improper feeding and care of rabbits and therefore is advices from animal nurses an important part of preventive care. Animal nurses are also an important part of treatment of rabbits with gastrointestinal disease when supportive care as fluid therapy, supportive feeding and supply of a stress free environment is important for the animals to recover..

Electrical stunning is the method that has been used in Sweden to stun broilers prior to slaughter. However, for reasons of animal welfare and meat quality, research has been made in the EU to develop new stunning methods. Gas stunning is now regarded as the best alternative. In this study literature has been reviewed with focus on different gas stunning systems and observations have been made at two different slaughterhouses regarding animal welfare before, during and directly after stunning. At one slaughter plant carbondioxide was used in a two-stage system where the birds were standing on a conveyer belt during the stunning procedure.

In the light of some company scandals the Swedish Code of Corporate Governance, the Code, was introduced in the year of 2004 to reinforce confidence in how Swedish listed companies are managed. As many of the other European codes of corporate governance, the Swedish Code is based on the principle of ?comply or explain?. The need for corporate governance regulation arises from the inherent conflict of interest between owners and managers. This conflict is limited in companies controlled by a family in contrast to companies that lack a strong owner.

This work is intended primarily for animal nurses/veterinary technicians and describe parts of the rabbits digestive tract, causes of gastrointestinal disease, symptoms, diagnosis, general care of rabbits with gastrointestinal disease and how to prevent that gastrointestinal illness occur. The work is largely based on literature studies but also on a questionnaire sent out to rabbit owners to get answers on how they generally hold and care of rabbits, which gastrointestinal diseases that are most common, how owners care for their animals at home during illness and to examine if the owners think that the knowledge of this subject is good at his veterinarian/clinic.The purpose of this work is to improve the skills of animal nurses but also to improve the skills of owners through competent advice from animal nurses.The result show that gastrointestinal disease often is caused due to improper feeding and care of rabbits and therefore is advices from animal nurses an important part of preventive care. Animal nurses are also an important part of treatment of rabbits with gastrointestinal disease when supportive care as fluid therapy, supportive feeding and supply of a stress free environment is important for the animals to recover..

As a pet owner you are likely to someday face the decision to euthanize your pet and as a veterinarian or veterinary technician you are the one to perform this euthanasia. The reason for euthanasia may be depending on the animal, for instance illness, age and behavioral problems or depending on the needs of the owner or the society, so called convenience euthanasia. Many different euthanasia methods can be used when putting an animal to sleep. The method preferred in animal hospitals is pharmacological euthanasia either by inhalation of anesthetics or by injection of a euthanasia agent. If the pet owner wishes to be present during the procedure it is important to prepare him for what will happen. Many animals are sedated before the euthanasia in order to reduce anxiety and to ensure a softer transition between life and death. The euthanasia agent can then be administrated for instance intravenously or intraperitonealy.

Animal art is one of the more mystical aspects of Scandinavian Iron Age culture. It has foremost been regarded in the light of art and style history. Interpretation has also ? mainly from the 1990s and onwards ? been made through iconographic analysis. But the problem here is that iconography requires textual analogy, something that the Scandinavian Iron Age lacks.The purpose of this paper is to lift some of the ?mystical fog? that engulfs the scandinavian animal art, by developing a method for interpretation of pre-historic images that evades the flaws in the iconographic method.

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

This BSc thesis is a part of an initial step of a collaboration between Skansen and Kenyan Wildlife Service (KWS) and constitutes of an inventory of the Nairobi Animal Orphanage run by KWS. Animal Orphanage takes care of orphaned and injured animals arriving from throughout Kenya. The project started out as a refuge and as a temporary place for animals in need of care and help. With time it has evolved to an establishment that resembles and functions more like an animal zoo. The aim of this inventory is to focus on how the biological needs of Congo grey parrots ( Psittacus erithacus erithacus) and cheetahs (Acinonyx jubatus) are met, in terms of management and housing.

This paper replicates a test performed by Burgstahler and Dichev (1997), which identifies a kink in the frequency distribution of earnings for companies listed on American stock exchanges. Their claim, that the kink is evidence of earnings management, has however been dismissed as a methodical consequence. To address this concern, this paper not only replicates the test in general, but also performs tests on a split sample, where founding family-owned companies are separated from the others, since earlier research has shown that founding family ownership is correlated with less earnings management. The results are in line with the findings of Burgstahler and Dichev, with a significant kink in the frequency distribution in the general test. The findings also show that the significance of the kink increases in the non-family-owned sample, while it disappears in the family-owned sample.

Abstract Master Thesis in Business Administration, School of Business and Economics at the Linnaeus University, 2013 Authors: William Funseth and Tobias Åkesson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Title: The liquidity route to more informed investment decisions - A study on the relationship between concentration of ownership and liquidity on Nasdaq OMX. Background and problem: Previous studies have shown that liquidity can explain differences in returns in corporate shares, the company's cost of capital and the valuation of the company. Based on the effects of liquidity we developed a research question concerning how concentration of ownership effects liquidity of corporate shares the studies conducted for companies listed on Nasdaq OMX during a period with major changes on the stock market and is also investigating weather other company-specific differences can explain differences in liquidity. Purpose: The study's purpose is to study the relationship between ownership concentration and liquidity, and whether other factors might explain differences in liquidity. Method: The study is conducted with a quantitative method and it?s based on data collected from 2006-2011 for companies listed on Nasdaq OMX.

Handling, loading, transport time and unloading in connection to transport of farm animals affect animal welfare. Induced effects include both psychological and physiological stress responses in animals. The physiological parameters may be measured through blood analysis while behavioural changes often manifest themselves through increased vocalisation, escape attempts and apathy. Physiological parameters are additional parameters of importance when measuring animal stress responses. The handlers behavior during transport has been shown to have major impact on animal welfare and the quality of meat. Animal friendly handling and driving of animals create a more manageable work environment for the handlers. To further increase animal welfare in connection to transport, stables should be built with well adapted drift passage and ramps on the transport vehicle.

The purpose of this report is to study when and why legal persons have been allowed to acquire agricultural properties. The ownership of agricultural property is governed by the Land Acquisition Act. The reason for this is because they want to limit legal person owner-ship of agricultural properties. It is believed that a large proportion of pri-vate ownership is healthy and stimulating for the Swedish countryside. There are some exceptions in which legal persons may be able to acquire. This is a review over decisions taken by the authorities. In this report I have studied purchases made between 2008 and 2010.

Master Thesis in Business Administration, School of Business Administration, Linaeus University, Finance 4FE03E, Spring 2011Authors: Benni Hansson, Axel SandquistTutor: Christopher von KochExaminer: Sven-Olof CollinTitle: Compensation as a means of monitoring or recruiting ? a study on ownership structure in Swedish listed companies.Keywords: CEO compensation, compensation structure, ownership structure, ownership types, ownership concentration, agency theory, resource dependence theory, managerial theoryBackground: There has been extensive research on CEO compensation, however not a lot on Swedish listed firms. Many studies have an agency theoretical perception on CEO compensation. In accordance with this, compensation is used as a means to solve monitoring and incentives problems.Purpose: The aim of this study is to examine the role of CEO compensation, by studying ownership structure.Method: To examine the role of CEO compensation we use a multi-theory approach, based on agency theory, resource dependence theory and managerial theory. The companies examined are Swedish listed firms the in years 2005 to 2009.