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.

Although textbooks are scientifically proven that they are important and central to the school curriculum one should think critically about the content in textbooks - is it really compatible with the curriculum of following the textbook tradition? As a teacher there are different ways to reflect on which textbook to choose. It is important to compare several textbooks with each other and be aware that a textbook should follow the curriculum. A teacher examines many sections/topics in the textbooks, but in this paper only one section will be reviewed among four different textbooks. The section to be compared, in the paper, is the interwar period.

Vilken typ av kritik får förintelseromaner i kvälls- och dagspress? Undersökningen syftar till att kartlägga hur den litterära kritiken ser ut mot dessa verk. Vidare undersöks hur teman som rasism och främlingsfientlighet kontextualiseras i de undersökta recensionerna..

A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.

The aim of this thesis is to compare two time periods in thehistory of the university library in Lund and to see whatsimilarities and differences can be found. The two timeperiods will be 1883-1900 and 1933-1950. The methodsused to achieve this will be comparative method with theactor- and structure model and document analysis. Thesubjects that will be analyzed with these methods will bepersonnel and the facilities. The two questions I will try toanswer in this thesis will be: A) What similarities anddifferences can be found concerning the personnel and thefacilities in the two time periods? B) What is therelationship between the actors and the structureconcerning the personnel and the facilities like in the twoperiods?A brief background of what took place in Sweden, LundUniversity and the university library of Lund itself duringour two periods is provided.

This report analyzes disposable packaging and returnable packaging with the methods life cycle analysis and life cycle costs analysis. These two different packaging are analyzed through the company Clas Ohlson?s packaging-flow. To get a picture of how the flow works, a visit at the company and email contact have been done with Clas Ohlson to get relevant informationToday Clas Ohlson has a big flow of articles to the stores without larger variations in the demand, with the exception of autumn, which is when customers start shopping for Christmas. Clas Ohlson?s articles are placed on a pallet and are wrapped into plastic-film for protection and to make sure that nothing will be stolen.

The purpose of this study is to compare the contents, editorials and front covers of Sweden?s oldest girl?s magazine Veckorevyn during two different years, in which the magazine had two very different chief editors.In the year 2000, Emma Hamberg got the job as editor-in-chief for Veckorevyn, with a vision of changing the way the magazine represented young females. She wanted to add a more feminist viewpoint to the magazine, since she felt that Veckorevyn didn?t live up to its claim of being ?a girl?s best friend?. Six years later, the famous Swedish fashion editor Ebba von Sydow became editor-in-chief for Veckorevyn, with the intention of making the magazine better, smarter and more fun for young girls.

The study set out to find how artists organize and use their personal collections from a Personal Information Management (PIM) perspective, and how that use affects their practice and their art production. A secondary object of the study was to articulate the ways that personal collections are utilized as tools by creative users.  The empirical data consisted of five qualitative, semi-structured interviews with Swedish and Norwegian sound artists. The constant comparative method was used for analysis, and Activity Theory was used as a theore- tical framework for the study. The study concluded that artists? personal collections, while diverse in content and structure, serve the same functions as tools in creative processes, and that attention to the uses of personal collections highlight needs that could be better met by integrated PIM-functionality.

This report describes a comparative study of the change in grading system in the year of 1995 and the coming year of 2012. The objective is to analyze and compare the political debate from two Swedish parties, the Social democrats and the Moderates, from a number of the parties political periodicals. Futher the objective is to show, from the periodicals debate, what approach to knowledge the parties are presenting. The theoretical base of this study is rooted in the political background of grading system and in literature defining different theories about knowledge and approach to knowledge. The investigation is qualitative and the main research method is text analysis.The conclusions is that the parties overall stood their ground and kept their opinions throughout the two debates and the change in grade systems.

Deregulation on the market for agricultural products leads to a more globalised market with increasing price fluctuations. This, in turn, places the farmer in positions influenced by new risks but also improved opportunities. The farmers are faced by uncertainty in terms of financial outcome. To be able to utilise these new market conditions it becomes increasingly important for farmers to continuously follow the price trend, and to develop strategies how to manage the risks exposed by a volatile market. Farmers with different conditions perceive risk in different ways. Hence, their risk management behaviour will vary.

Following changes in society and other influences, the ideology of political parties can evolveover time. For example, theories exist claiming that all parties in Sweden strive towards the"middle".A good example of a political party in Sweden which recently has gained entry toparliament is the Swedish Green Party (Miljöpartiet, MP).MP was initially influenced by a green ideology (ecologism) which started as a globalmovement stating that no other ideologies shared their concerns about the environment. Thegoal of the ideology was to, via an increased influence within the political system and throughsmall-scale production, increases both natural values and people's well being. By becomingelected into parliament it is plausible that the ideology of MP could have changed due to theinfluence of for example, the realities that parliamentary every day represent.The aim with this essay was to study the changes in MP's party program from the yearof 1994 and the most recent, to see if any changes have occurred related to MP's officialideology. The study was conducted using a comparative text analysis.

Genom djupintervjuer med aktiva webbpoeter och analys av hemsidan för webbpoesiforumet Sockerdricka belyser uppsatsen hur publiceringsmediet formar författarrollen..

This master thesis deals with classifications schemes in multicultural societies. The aim is to investigate how well the Swedish classification scheme SAB has been adapted to the multicultural society of today. I have done a Comparative analysis between the SAB and the UDC to see if an international classification scheme would have better possibilities to represent a multicultural society. I have asked some institutions that have a large collection of documents dealing with minority cultures how they experienced the SAB. I have also read literature about classification theories and compared universal enumerative, facetted and special classification schemes to see if the possibilities to classify documents on, or related to minorities differed from each other.

The aim of this thesis is to examine how personnel working with asylum cases at the Swedish Migration Board handle their role as administrators of asylum. For the study 7 asylum administrators were interviewed and the analysis was made with influence from the method critical discourse analysis. To understand the themes in the analysis I have used Michael Lipskys theory about street-level bureaucrats. Main results from the analysis of the interviews were that the street-level bureaucrats had certain strategies for managing the difficult aspects of the job. The interviews also showed that the participating informants had difficulties with different identity positions..

The inherited education and the (un)free choice?- A comparative survey between five different programs on University of ÖrebroThe aim with this paper has been to examine and to report for different sociocultural background factors (class property, the parents' level of education, the parents' income) importance for the choice of type of education and to see if there is any differences between different university courses with respect to class property. Our issues were following:1. What/which sociocultural factors have had most importance for the choice of programs on universities?2.