The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

Background: About five percent of the infants being born in Sweden are cared for in a neonatal unit because of their prematurity. Breastfeeding and breast milk is considered to be the best nutrition for infants in general and for premature infants in particular. The premature infant, depending on how premature, may not be able to breastfeed effectively due to their immaturity. Stress, anxiety and fatigue are factors that affect breast milk production in a negative direction and these feelings are common in the neonatal unit.Aim: To illuminate mothers? experiences of breastfeeding the premature infant in the neonatal unit.Method: A literature review of eight studies with a qualitative research approach, published between the year 2000 and 2012 was conducted.

Relationship Marketing - will banks be able to handle higher consumer mobility in the private market?The purpose of this paper is to gain an understanding of the factors that affect customer loyalty to the bank. Consumer mobility will probably increase as a result of political changes and pressures on the private banking market to become more competitive. This study was carried out using semi-structured interviews and were transcribed and analyzed with the help of models and theories centered on relationship marketing. The theories describe loyalty, the customer lifecycle and relationships between customers and organizations.

Weaning is one of the most critical events in the piglet production with problems such as growth check and post-weaning diarrhea as a result. The lighter the piglets are when the growth check occurs, the harder they have to get back to normal growth rate. Creep feeding of piglets is used to reduce the problems by increasing the weaning weight and adapting the digestive tract to a starter diet. Hodge (1974) showed that the sow?s milk can not provide enough nutrients for maximal growth rate.

Automatic milking systems (AMS) have been in commercial use since 1992 and have since 1998 increased a lot. The objective of this study has been to examine the development of udder health on farms converting to AMS. The study also included a comparison of how udder health developed depending on how farms handled cows with mastitis. This was because farms choose to either milk cows with mastitis in a separate barn or in the milking robot. Other studies on udder health on commercial farms have shown that somatic cell count increases both among individual cows and in the bulk milk when converting to an AMS. No differences between before and after converting to AMS in the proportion of cows treated for mastitis can be found in the literature.

In this study I have compared two systems of handling TMR, self-propelled/ self loading mixers and conventional towed mixers, what has been investigated is the time for filling, mixing and feeding TMR as well as maintenance and fuel consumption. The background of this study is the structural rationalization within the Swedish milk production that has put focus on efficiency and reducing of costs. Forage and labour are the two biggest costs in milk production today. The study has been performed by visiting three farms and with a stopwatch measured the times for filling, mixing and feeding TMR. At the time for the visits, the users have been interviewed regarding maintenance and fuel consumption. They have also had an opportunity to give comments of how they experience the mixers. The result of the study after processing is that the average stock in the study can save 74000 SEK a year by reducing time for filling, mixing and feeding TMR to cows with a self propelled/ self loading mixer . The conclusion I can make of this study is that it?s not the size of the stock that decides whether it?s interesting to invest in a self propelled/ self loading mixer, but the presumptions on the farms, for instance forage logistics and mechanical equipment..

Syftet med uppsatsen är att undersöka om det finns några skillnader mellan svenska och amerikanska bankers årsredovisningar när det gäller kapitaltäckningsreglerna. För att kunna undersöka syftet har jag har undersökt fyra svenska bankers och fyra amerikanska bankers öppenhet i respektive årsredovisning. De banker jag använt mig av är Nordea, FöreningsSparbanken, Handelsbanken, Skandinaviska Enskilda Banken, Bank of America, JPMorgan Chase Bank, CitiBank och the Bank of NewYork. Öppenheten i respektive banks årsredovisning undersökte jag genom att göra en innehållsanalys över kapitaltäckningsreglerna. Dessutom har jag gjort en undersökning för att se om det finns något samband mellan öppenheten och bankernas karaktäristiska.

Studies have shown that mergers and acquisitions often fail and that a reason to this might be that investment banks do not take any responsibility for the post merger integration. Despite this there have been no studies of the potential benefits of an investment bank taking a holistic approach to the M&A-process and including post merger integration in its service. This study identifies a couple of investment banks that does this and calls them holistic investment banks. In M&A-theory a successful process is often described according to so called success factors that need to be fulfilled in order to achieve a successful result of the merger or acquisition. The business model and work approach of one holistic investment bank is analyzed in this case study on the base of seven success factors from established theories.

The aim of the present study was to investigate the effect on growth of foals on two different diets, either a forage-based diet or a diet containing approx. 40 % concentrate. The report also includes a review of the pertinent literature on the effects of diet on mares? milk and growth of horses. The hypothesis of the study was that a forage based diet will result in a similar growth pattern as a diet including more concentrates if the diets contain the same amount of energy, crude protein, lysine, calcium and phosphorous.

Bakgrund och problem: De finansiella rapporterna för bankerna och dess analysvärde har kommit att ifrågasättas och aktualiseras i samband med finanskrisen. Eftersom bankernas verksamhet blir allt mer komplex, samtidigt som bankerna utgör ett fundament för ett välfungerande samhälle är vikten av att kunna bedöma stabiliteten i en bank högst aktuell. Värderingen av en banks verksamhet och riskerna kopplade till stabilitet är svårare att bedöma i en bank än för ett icke finansiellt företag. Vikten att identifiera de nyckeltal som kan förutspå stabilitet i den enskilda banken och minska bristen på transparens leder till forskningsfrågan: Vilka nyckeltal har ett högt prognosvärde när det gäller att utvärdera huruvida en bank kan anses vara stabil utifrån ett externt perspektiv?Syfte: Det övergripande syftet med uppsatsen är att finna nyckeltal som kan användas för att prognostisera stabiliteten i en bank.Metod: För att uppnå syftet med studien presenteras en litteraturgenomgång som karaktäriserar en stabil bank och riskerna kopplade till verksamheten.

Magnesium is one of the most important minerals in the body and it participates in many essential processes, such as energy metabolism and protein synthezis. Magnesium deficiency in cattle may occur when they are let out for pasture in the spring, and is associated with tetany, known as grass staggers. A high yielding dairy cow often loses more magnesium daily in the milk than she has available in the body, and magnesium thereby needs to be provided in the feed to prevent the cow from being affected by deficiency symptoms. The uptake of magnesium is mainly located to the rumen and is not regulated by hormones. The surplus is excreted in the urine by the kidneys.

Banker utgör en kritisk och viktig del av samhället, parallellt med detta diskuterasföretags roll och ansvar i samhället idag i stor omfattning. Debatten är inte ny och harunder en längre tid diskuterats i den akademiska litteraturen och det mediala rummet.I dessa sammanhang nämns ofta begreppet corporate social responsibility (CSR).Begreppet är omdiskuterat och det råder ingen konsensus kring exempelvisdefinitioner av begreppet. Det kan göra det luddigt att arbeta med dessa frågor ochoklart vad det innebär.Författarnas syfte med denna studie är att presentera en modell vilken kan ligga somgrund för en bank som vill integrera CSR i sina affärsprocesser. Författarnaåstadkommer detta genom extensiva litteraturstudier och en mindre empiriskinsamling där både svenska storbanker och en mindre nischbank studeras.Tillvägagångssättet gör att modellen har god teoretisk förankring och kan användas aven bank som vill integrera CSR i sina affärsprocesser. Modellen utgår från treansvarsområden; ett juridiskt, ett ekonomiskt och ett etiskt.

Ethiopia is the country with most livestock per capita on the continent of Africa. There are 34.5 million cattle that are used for drought, meat- and milkproduction and 85% of the population rely on agriculture for their survival in some way. Milk is produced in four main systems, through pastoralism in the lowlands, in mixed crop-livestock systems in the highlands, in and near big cities with only one or two cows, and in intensive farming systems. There are 17 cattle breeds in Ethiopia and some of them are more suitable for milk production than others. Several environmental and economic problems arise from livestock holding in the country, for example overgrazing, low production due to feed shortage, low quality of the avaible feed and non-existing breeding programs.

Swedish contract law is based on the main principle of freedom of contract, which means that a contract is built on a voluntary agreement of both parties. There are exceptions from the principle of freedom of contract. In some instances a party is obliged to contract (kontraheringsplikt), which also is the subject for this paper. Kontraheringsplikt can be described as an obligation for one of the parts in a relation to come to an agreement under normal circumstances with everyone who ask for it. The cases of kontraheringsplikt are rather different.

This study examines the organization of the village society in Benestad, in southern Sweden, during the period from 1886 to 1928. The study focuses on the commonly owned resources in the village and how the landowners there came together and shared the resources. By studying the records of the societies? meetings, and in particular the cases that concerns the common resources, a categorization has been done. The results of the study show that the landowners in Benestad shared pasture lands, milk carriage and other resources with one another. Overall, the village society had a strong organization with at least two yearly meetings about the commonly owned resources.