The increased frequency of reported Methicillin-resistant Staphylococcus pseudintermedius (MRSP) is of great concern to small animal healthcare due to limited options of antimicrobial therapy. The aim of this literature study is to investigate 1) characteristics and classification of S. pseudintermedius, 2) resistance mechanisms and emergence of MRSP, 3) risk factors for selection of MRSP, and 4) clonal distribution around the world. S. pseudintermedius is a skin and mucosal commensal in healthy dogs and cats, but can cause infections, including pyoderma. Beta-lactam antibiotics inhibit bacterial growth by binding to the penicillin binding protein (PBP), a vital enzyme in the synthesis of the bacterial cell wall.

The purpose of this thesis was to examine if users of digital music games may acquire skills from the games that may be of use in learning to play a real instrument, that is a non-digitally simulated instrument like an acoustic piano. We have used Gee?s theory regarding a possible interconnection between different semiotic domains, and how this connection may enable a transfer of skills between related domains. In this thesis we examine possible skill transfer between the domains ?digital games? and ?non-digital instruments?. To examine our question formulation we chose to conduct a pilot study from which we collected both quantitative and qualitative data.

Urban forests are important for people to get at break and be able to relax in a stressful world. Several studies show that we feel better through being out in the forest and historically this was the normal environment for us. As a result of population growth and urbanization we tend to spend less time in nature nowadays than before. Due to this development urban forests have become a central role in our society as a place where people can fulfill their needs and interests. The management of the urban forest is therefore important, especially for municipalities that own forest which is supposed to be of benefit to local residents.Falköpings municipality owns approximately 260 hectares of forest in the popular and most visited recreational area along Mösseberg?s southern slope.

In three areas in the province of Småland studies has been done to investigate how big damage the moose may do to P. abies. An inquiry examination and two different types of surveys were done to find out how big area, which volume and which financial consequences the moose debarking has had on the forest. When the volume was calculated the rot spreading was included. The area that was damaged was stipulated with the answers from the inquiry examination. 59 % of the asked forest owners answered the inquiry.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

The aim with this study is to understand how social workers at the individual- and family sector think about child poverty and how they work with and reason about the preventive and facilitate work they do for financial vulnerable families. We have in our study used qualitative method through semi-structured interviews with social workers at the individual- and family sector to answer our purpose. The results showed that child poverty is a concept hard to define and not well established. The social workers have divided views on child poverty but still at the same time mean that it exists amongst the families they meet. There is also a big difference between municipalities and their reasoning on what a reasonable standard of living is for a financial vulnerable family and how they work with preventing child poverty.

This is a bachelor thesis about arable land in Varberg, from sustainability and it?s relation to local government and management. Arable land has become more important as a natural resource from a global point of view and in concerns of higher demands of food supply, as a result of population growth, higher consumption worldwide and climate change. But the arable land in Sweden is being exploited an increasingly rapid pace and the arable land in Varberg is not an exception of this development. The issue is most topical and the discussion holds questions about a declining agricultural sector, the formal and administrative protection of arable land and because other interests of land use often is given higher priority in community development and planning.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

The economic policy of the Swedish Social Democrats has undergone major changes during the last thirty years. From using a so-called Keynesian policy to promote full employment in the economy, the Social Democrats have switched to a more monetaristic policy to promote low inflation instead. What I intend to do with this study is to see if the policy change also can be noticed in how the party describe their own policy. Have the Social Democrats been open and transparent with their change in priorities, or have they tried to hide this in their rhetoric?The purpose of this thesis is to examine if one can notice a change from a Keynesian to a monetaristic policy in the Social Democrat?s descriptions of their economic policy.

Media has in the last year been dominated by news about the current financial crisis around the world. For the banking system in Sweden the crisis began to show in the beginning of 2008 and there where a lot of speculations about how serious the crisis would be and it?s consequences. In several aspects, the banks' situation in the current crisis, are linked to the banking crisis in the 1990s. Although these crises have had different break-out reasons, there are several parallels between these crises to be drawn.

This thesis is about the interaction between composition, notation and interpretation and what occurs between the fields with an extended notation.The purpose of my thesis is to examine the possibilities tothoroughly describe and map the sounding samples through composition prototypes.The thesis has a qualitative approach, and the empirical material consists of different documents about notation and from interviews with musicians and students about the instruments used in the thesis.It also consists of 17 compositions recorded at Örebro University School of Music as an appendix.The analysis shows that the context in which the symbols are found, play an important role in performing them. It also shows that the performers are rooted in a traditional way of performing..

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.