Traditionally risk-based measures have been used to assess animal welfare in legislation and certification schemes. With increased knowledge and research, debate today tends to focus on and advocate the use of animal-based measures. However this is not a panacea for welfare and the most sound conclusion should be that assessment of animal welfare needs both. The aim of this thesis is to identify the points that need to be taken into consideration to find the optimal balance in the use of input and outcome measures according to the aim of the assessment and how these should be applied when designing a certification scheme? To answer this, a comparison of the use of resource-based, management-based and animal-based measures in two certification schemes for dairy cow welfare, Freedom Food (UK) and Svenskt Sigill (SWE), was made.

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

This exam paper has examined visual portrayals of overweight and fatness in two swedish upper secondary school textbooks, one in physical education and one in social science. The textbooks were analyzed in regard to numeral representation, interacting social categories such as gender and age, depiction in forms of activities and stereotypes and relation to context close to or far away from a swedish context. The analysis showed an underrepresentation of overweight and fat bodies in both textbooks, but the represention of overweight bodies in the textbook on physical education were nearly nil whereas in the textbook on social science there where representations of both overweight and fat bodies. Combined the both textbooks gave a representation of health and youth as not represented by overweight or fat bodies..

The purpose of this essay was to examine how professional social workers work with follow up foster home placements. The study was based on qualitative interviews with ten professional social workers from different municipalities in Skåne in an attempt to answer the following questions:* What routines exist for the follow-up work with foster care?* What factors have an impact on how the follow-up is formed in the particular case?* How can the follow-up affect outcomes of the placement?* In what way could the work with follow-up foster home placements develop?The theories we chose to analyze our material from was the ecology of human development formed by Urie Bronfenbrenner and the theory of civil courage formed by Lennart Lundquist. The interviews were semi-structural which gave the respondents a chance to talk in a free way about the questions we presented.The result of the study showed that there is a difference in the way social workers form the follow-up work of foster care. The greatest difference is in whom the social workers include in their follow-up.

The aim of this Master´s thesis is to explore how public libraries in a successful way can work in projects with young people. It intends to point out different factors that in a legible way affect the accomplishment and outcome of the project. Another purpose of the study is to uncover the various approaches existing within the projects towards young people and to find out why it is seen as important to work with youngsters, considering the hard work that it requires and the reluctance of the young to visit the library. The examination is based upon eight different and fulfilled projects. Information about these has been received through project descriptions, project reports and documents describing applications for economical benefits.

The purpose of this Master?s thesis is to examine the information needs of reporters at a Swedish daily newspaper, and see if they are met by the information resources provided by the newspaper. It examines if there are resources which are not used and why. The examination is based on Henczel?s model for information auditing.

AbstractPurpose/Aim: The purpose of this paper was to identify the communication process at the company Cherry casino and see what opinions the employees had about it. Moreover, an evaluation of the used strategies was done and an analysis about what perhaps could be done to improve the attitude, communication and in the end the result for the company.Material/Method: The empirical material was gathered through qualitative interviews and theory application.Main results: The transmission of information regarding the regular work related information works just fine and the channels used are well chosen. But more large-scale information that deals with the company?s plans, strategies and targets is not handled in the right way. Neither is the respond.

Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet).

70 % of all implementations of Balanced Scorecard fail. In this essay, we look into which difficulties that exist when implementing a Balanced Scorecard. We have chosen the general hospital of Ängelholm for our case and we have made qualitative interviews with key persons in the organization to explain these difficulties. The most difficult problem the hospital faced was to make the employees motivated for the change. It is important that the management is encouraging and is taking an active interest in the implementation as well as experience, patience and having a long term focus.

The purpose of this paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings from the study show that we cannot exclude the possibility that accountants vary in their auditing depending on their individual characteristics. The answering frequency to our survey was only 47 %, and this may have affected the outcome of our research.

The aim is to develop a new decision-making model for credit-loans. The model will be specific for credit applicants of the OKQ8 bank, becauseit is based on data of earlier applicants of credit from the client (the bank). The final model is, in effect, functional enough to use informationabout a new applicant as input, and predict the outcome to either the good risk group or the bad risk group based on the applicant?s properties.The prediction may then lay the foundation for the decision to grant or deny credit loan.Because of the skewed distribution in the response variable, different sampling techniques are evaluated. These include oversampling with SMOTE, random undersampling and pure oversampling in the form of scalar weighting of the minority class.

Laminitis has crippled horses through times and many cures have been used to treat it. Since the mechanism of the disease is yet not fully understood, treatments are only ways to alleviate the pain and at best, slow down the pathological process enough to make time for improvement. This paper is a retrospective study of 71 horses treated by a protocol at Hästsjukhuset Strömsholm. The protocol implies three visits at zero, five and fifteen weeks. At each the horse is evaluated and treated by a veterinarian.

In the year 2002 the European Union decided on a new directive according to the energy use in buildings. The outcome of this direction is a proposition from the Swedish government on the outlines of a new law in the field of energy use in buildings. The date that the law will be applied is the first of October 2006. In the future al real estate owners must be able to show an energystatement over the real estate. This project contains cooperation with HFAB a local real estate company where two buildings are analyzed according to their energystatement.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

The purpose of this study is to give a picture of the current status for the recruitment to forest machine operator educations in Sweden, how many the educators are and the outcome of this activity. The three at present different types of education are upper secondary school, polytechnic school and vocational school. The method used for the survey is telephone interviews, pre-broadcast issues were discussed and the responses were recorded. The results are then compiled and presented in linear form. The conclusions one can draw is that education is desirable and important. To get young people interested in forest machine operator education it is very important that the forest industry continues to develop attractive employment..