The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

A debate in finance is whether a random investment gives the same return as carefully choose and valuing an amount of shares to invest in. Stock valuating Stock valuation is often done by fundamental valuation models, based on the company's underlying character, which tries to put a correct price on the stock. Today there are several different valuation models that can be used for this purpose. Since valuation models are only mathematical, equity research is underpinned by more subjective assessments about the company and its future.The purpose with this thesis is to describe which valuation models that are used by professional stock analysts, but also to see if the reliability on the equity research is affected by the used model to valuing the company. Furthermore, we want to see if the job that?s been done to understand the company, measured by the equity research quality, impact the reliability on the equity research.In this thesis, we have, to achieve our purpose, conducted a quantitative content analysis of 164 equity research done by professional analysts at firms listed on the Stockholm Stock Exchange. With basis in previous research, we have developed a method for determining the valuation model that is used in the equity research, the reliability on the equity research and a framework for assessing the quality of the equity research.In the theoretical framework the valuation models involved in our study are described, previous research on the reliability on the equity research and their practical use.

In the pilot study for a biography, some of the methodological and/or theoretical problems facing the anthropologist and biographer are discussed.The empirical section is based on a number of interviews I made with my grandmother over the period 1995-2001. I have come across inconsistencies in the material when rendering a historical event. Furthermore, the material makes me reflect on how the biographer or anthropologist is able to handle or interpret that she and the subject/informant has a different attitude to metaphors and how the metaphors can change over time, space and interpretation.The essay begins with a summary review of some of the central social and behavioural scientific theories that can be related to the individual and the biography.There then follows an in-depth discussion based on Paul Ricoeur's philosophy that says that your identity is created in relation to how you look at your history and future at the present time. Identities are created in an interaction between the field we are currently in, the cultural capital that includes gestures, mannerisms, symbols, our language and the area of interpretation the field allows in the culture. Consequently, the biography is also a representation that is created in time and space and between the subject and the person rendering the subject.The biography or ethnography is transient and is of necessity a historiography.Ricoeur talks about the living metaphor.

A majority of Swedish consumers have a positive attitude towards organic production and the number of organic products on the market is increasing. Despite these positive trends, there are still relatively few consumers who choose to buy organic produced products. According to statistics, only 3% of the total sales of food consist of organic products. The aim with this essay is to understand what is needed, both from the grocery store and the consumer's point of view, to increase the consumption of organic food. Information has been collected partly through questionnaire with consumers and partly through analysis of sales statistics for a selected numbers of products. Then the empirical material have been analysed in the light of a combination of the Behavioural Perspective Model (Foxell, 1997) and Kotler's Four P:s (Kotler, 2002). Consumer's willingness to buy organic products is influenced by a number of different factors. One important thing is if the grocery store offers a behaviour setting that stimulates the consumers positive attitude and facilitates their possibilities to collect new information. Furthermore, the store needs to offer a broad and well-visualised selection of organic products.

BackgroundAccording to the Swedish Statistics Central Office (SCB) there were 2 064 000 detached houses in Sweden in 2009. The same year Nordea Bank released a report which described an increased interest in private finances among 2,4 million Swedes. Within the area of private finances lies that which concerns real estate. We argue that a house (detached house) is one of the most financially valuable assets a person will ever own and thus the increased interest in private finance is justified.In regard to this, the financial valuation of the property becomes an issue. When discussed, people mostly refer to the market value, which is the estimated value of the property on the open market.

BackgroundThis paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.PurposeThe purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: ?What are the obtained fiscal effects caused by an increase in biogas production?? we could see the following fiscal effects: positive impact on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. Design/Methodology/ApproachWe have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts.

Bakgrund: Människan påverkas på ett socialt, mentalt och fysiskt plan av de förändringar åldrandet för med sig. En flytt till äldreboende kan bli aktuell när omvårdnadsbehoven blir för omfattande. Inom vården används husdjur på olika sätt. Dock finns en stor variation för hur mycket husdjur används på äldreboenden.Syfte: Syftet med litteraturstudien är att sammanställa resultat av husdjursinterventioner på personer som bor på äldreboende. Vidare är syftet att beskriva undersökningsgruppen i de inkluderade artiklarna.Metod: Föreliggande studie är en litteraturstudie som baserats på 15 kvantitativa vetenskapliga artiklar.

The purpose with this study was to investigate how the behaviour and physiological parameters differ between high ranked and low ranked cows, and between cows in an automatic milking system verses conventional milking parlour. The study was carried out at the Kungsängen research Centre, Department of animal nutrition an management, Swedish University of Agriculture Sciences, Uppsala. Twelve cows, the six highest and the six lowest in social rank were selected from the automatic milking system for the experiment. Ten cows, the five highest and five lowest in social rank were selected from the conventional system. Blood samples were taken during milking and resting.

In veterinary medicine, penicillin is the most used antibiotic in Sweden. Two dosage forms of penicillin are available in Sweden for use in horses, sodium benzylpenicillin (Na-pc) and procaine benzylpenicillin (proc-pc). Proc-pc is the most used dosage form and is used for intramuscular administration which allows horse owners to treat an animal at home under veterinary instruction. Na-pc is only approved for intravenous use in horses. Penicillin is normally well tolerated by horses but a serious, sometimes life-threatening, adverse reaction called penicillin shock may occur.

Syfte: Att kartlägga patientgruppen som förskrevs Fysisk aktivitet på Recept, FaR® och hänvisades till friskvårdslots i Uppsala läns landsting under perioden 090701-091231 samt att undersöka eventuell skillnad i fördelningen av kön beträffande förändringsbenägenhet för fysisk aktivitet vid första kontakt med friskvårdslots. Vidare var syftet att se om de patienter som avslutade kontakten med friskvårdslots visade ökad förändringsbenägenhet för fysisk aktivitet. Metod: Patientdata tillhörande patientgruppen (n = 193) sammanställdes och kartlades efter insamling av friskvårdslotsar i Uppsala läns landsting. Patienternas förändringsbenägenhet för fysisk aktivitet bedömdes av friskvårdslotsen, enligt Stages of change-modellen, i samband med telefonkontakt. Förändringsbenägenheten för fysisk aktivitet vid första och avslutande telefonkontakt undersöktes hos de patienter (n = 39) som inom tidsramen för detta uppsatsarbete hann avsluta sin kontakt med friskvårdslotsen.

SammanfattningTitel: Imorgon blir det börsfall! En studie om hur olika börser påverkar varandra i fördröjning.Seminariedatum: 28 maj, 2012Ämne/kurs: FEK 61-90 Kandidatuppsats i Corporate Finance, 15 poäng Författare: Stefan Koch, Malin Molin Handledare: Hans MörnerExaminator: Kent SahlgrenNyckelord: Anomali, anomalier, veckodagseffekt, måndagseffekt, index, korrelation, S&P 500, OMXS 30, effektiva marknadshypotesenSyfte: Att undersöka ifall en eventuell anomali på det svenska OMXS 30 indexet eller det amerikanska S&P 500 ger en effekt på nästföljande dag på det motsatta indexet. Om en veckodagseffekt kan påvisas och den fördröjda korrelationen mellan indexen är tillräckligt stark kan metoden användas för att generera överavkastning.  Metod: Vi använder oss av en kvantitativ ansats för att med hjälp av statistiska metoder svara på vår problemformulering. De metoder vi har använt är hypotestestning av medelvärden med ett z test, beräknat korrelationskoefficienten mellan de två indexen och utfört en multipel regressionsanalys med dummyvariabler.Slutsats: Genom vår analys kom vi fram till att en veckodagseffekt inte kan påvisas på någon av de två undersökta indexen. En korrelation kunde finnas mellan de två indexen, däremot går det att ifrågasätta om korrelationens styrka är tillräckligt stark att handla utifrån. För att generera överavkastning krävs dessutom att den extra avkastning som genereras med hjälp utav vår metod med korta aktieaffärer överstiger den eventuella transaktionskostnaden som uppstår vid aktiehandel, något vi starkt betvivlar att den gör..

The main purpose of the essay was to evaluate whether investments in index-linked bonds were suitable investments for smaller investors on the international finance market. To determine whether the index-linked bonds are good investments, the variables yield, cost and risk were used to measure the index-linked bonds against investments in stocks and funds. The reason for the interest in this subject is that investments in index-linked bonds have grown furiously the last few years. With the growth of the investments the criticism of index-linked bonds has also grown stronger. The critics? main point is the cost of the product, and they imply that investors can create their own index-linked bond and thereby avoid the bank fees.This study used a quantitative approach, because all the data of yield, cost and risk consist of numbers.

Oestrus in dairy cattle has changed over the last decades; the intensity of oestrus has declined and the duration decreased. Several studies have shown that not all dairy cows stand to be mounted, and that oestrus expression in many cases may be characterized by other behaviours. The aim of this study was to investigate oestrus behaviour in a herd of todays? high producing dairy cattle. The study was carried out at Jälla naturbruksgymnasium in Uppsala during one week in January 2011.

Horses respond individually to challenges, and the possibility to use these reactions to evaluate equine temperament with an objective instrument would have several advantages. Horse welfare could be improved by making it possible to find individuals best suited for a specific use, and understanding of the development of abnormal behaviours, such as stereotypies, could be increased. Management routines and training could be adjusted tosuit each individual horse and it could facilitate the selection of individuals appropriate for breeding. There are also economic implications, as horse buyers consider temperament important and after evaluating temperament, money can be spent solely on specific horses with all the right qualities. During the last decade, many attempts have been made to measure different aspects of temperament in horses, and the first aim of this project was to look at these studies and see which methods were used and which temperamental characteristics they measured.

This study is an initial attempt to investigate the relationship between banks and developers in Stockholm and its regions. It gives a good impression about the field of construction and project developments in terms of the finance and the negotiations associated with these types of projects. Main actors of the Stockholm?s construction financing market were of major interest for this study. On this regard, the relationships and ramifications of this group were investigated by using a qualitative and quantitative research method.