Retrospective data from two stud farms, in this study named stud farm A and B, including 742 mares, was statistically analysed. Parameters included in the analysis were type of insemination, date of the first insemination, number of inseminations, the age of the mares, if the mares had a foal or not, foaling date, result of pregnancy examination (if it was done), twin pregnancy and treatments given to the mares. The pregnancy results and the treatments where compiled into a number of frequency tables in which the mares where arranged according to age, month of first insemination, foal or not and type of insemination. There was a significant difference in pregnancy result between the years at both stud farms (2001 better than 2002). At stud farm A, in year 2001, month (at start of insemination) significantly influenced the pregnancy result.

Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.

The effect of methyl jasmonate on resistance against the large pine weevil (Hylobius abietis) in Scots pine and Norway spruce seedlings. A field experiment was conducted in order to determine the dose-response effects of methyl jasmonate (MJ) on growth and defence to pine weevils in Scots pine (Pinus sylvestris) and Norway spruce (Picea abies) and to compare the effect of MJ between pine and spruce. In addition a complementary greenhouse experiment was conducted with the same aims as above and to determine the amount of resin ducts and their correlation to the feeding of pine weevils. The field experiment was conducted on a fresh clear cutting in Garpenberg, southern Dalarna in central Sweden. The experiment consisted of 30 blocks with three kinds of containerized seedlings: 2-year old spruce, small pine (before shoot elongation) and 1-year old pine (already shoot elongated). They were all exposed to 4 treatments 14 days prior to the experiment: control, 25 mM/L MJ, 50 mM/L MJ and 100 mM/L MJ. Data on weevil damage and seedling growth were collected after the first and the second growing season. The seedlings in the greenhouse experiment were of the same kind and were exposed to the same treatment as the ones in the field experiment.

The office is the working environment in which an increasing proportion of the population spends their days . One type of office are open plan offices which are characterized by several people sitting together in the same room without spatial boundaries . The general discourse of this kind of offices is that they constitute an advantageous design that allows organizational changes without the need for redevelopment . From a work perspective, this office design is both criticized and acclaimed . Problems with noise is frequently reported in research which can lead to ill health.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

Prisons are for many an unknown world, and few know about the prison culture which includes unwritten rules, power structures, interactions and relationships between inmates and correctional employees.While many think that Swedish prisons are too comfortable,inmates are facing extreme stress due to surveillance and detention, by depriving inmates their possibility to shape their own lives. When the inmates is deprived of control over their own life?s the penal system have great power to shape and to influence the inmates.The purpose of this paper is to investigate prisoners' experiences of treatment and exercise of power in prisons. Starting point is to examine what are the kinds of relationships between prison officers and inmates from a power perspective, if there is any difference between the closed and open prisons and how the inmates affected by the structures that exist.Based on my overall purpose, and with my informant´s stories which revealed a number of similar points, four main headings were developed; Mass media and society´s view, and unknown world, interaction between inmates and prison officers and consequences.Prison officers with the role as a contact persons as well and other staff which work close to the inmates play a significant role by supporting through motivational interviewing and can help the inmates to gain insight about their life situation and actions. My informant?s underlined that a good contact person can either help or discourage.Inmates who contributed with their experiences express that there is a big difference between open-and closed prisons.

This thesis in social anthropology is based on interviews with four hunters from the middle of Sweden. It is about how the hunters get their traditional knowledge and how important it is to grow up and live in rural areas for the knowledge and understanding of hunting. The essay is also about the difference between the hunters from rural areas and the hunters from urban areas. It also examines how the rural hunters speak about the true and real hunter..

The objective for this study was to acquire a greater insight if children with concentration difficulties are assisted by outdoor education in the traditional teaching. With the use of a qualitative methodology four teachers were interviewed. The outcome gave evidence for that the teachers thought that outdoor education has a positive outcome for children with concentrations difficulties. The findings were divided into three key categories: the teacher?s reflections about outdoor education, outdoor education for children with difficulties in concentration and if there was any difference in how the children behaved indoors after having educations outdoors..

A new phonological test, LINUS, for Swedish-speaking children between the ages of three and seven, has been developed at the speech and language pathology department at Linköping University. The aim of the present study was to create a reference manual for the long version of the new test. The participants in the present study were children between the ages of five to seven in a medium-sized municipality in the Northern part of Kalmar County, Sweden. In total, 124 native Swedish-speaking children (58 girls and 66 boys) with typical language development participated. The children were divided into two age groups, 5;0-5;11;31 and 6;0-6;11;31 years.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Librarians like to think that libraries contribute substantially to the progress of research. However, libraries still seem to have serious problems getting integrated in their parent organization on equal terms with other parts of that organization. The degree of integration of the library is thus the main topic of this thesis and the purpose is to examine how the interaction between librarians and scientists is formed and can be developed. That issue leads to concrete questions concerning what part librarians play in the scientists work and which factors influence the cooperation or lack of cooperation. We have chosen, for reasons of comparison, to make two case studies; one is a branch of a university library and the other is a library in a large pharmaceutical company.

It?s not a new occurrence that girls have higher grades than boys. Statistics show the same at the Kallinge school in Ronneby. There is a great difference between boys and girls in their grades from the ninth class. There are many different factors that affect the pupils.

Föreliggande uppsats syfte är att utreda huruvida Sverige är i behov av en moderniserad och mer internationellt anpassad avtalslag. För snart tjugo år sedan ratificerade Sverige den internationella köplagen United Nations Convention on Contracts for the International Sale of Goods, CISG, med reservation för konventionens del II om ingående av avtal. Detta eftersom Sverige tillämpar löftesprincipen vid ingående av avtal och CISG utgör en kompromiss mellan löftes- och kontraktsprincipen. Sverige är tillsammans med de övriga nordiska länderna ensamt om att reservera sig mot denna del och har därför av andra staters näringsliv kommit att ses som provinsiellt samt bakåtsträvande. Den globala handeln blir allt viktigare för Sverige och det svenska näringslivet har till följd av detta ställt krav på landets ledande makthavare att dra tillbaka reservationen och att anta den avtalsrättsliga delen.

Ditch cleaning is increasingly important in Swedish forestry. This study compare different concepts concerning machinery, namely two general-purpose excavators of different sizes, 8 tonnes and 15 tonnes, versus a dedicated machine constructed solely to deal with ditch-cleaning. The machines were tested on rough as well as on gentle terrain and on open terrain as well as in young stands in connection with thinning. The conclusions were that the excavators are more versatile and have greater capacity than the dedicated machine, while the latter excels in quality of work. Interestingly, there was no significant difference in performance between the both excavators..

In Sweden over 10.000 patients annually, mostly children, undergo tonsillar surgery. The most common surgical method is total removal of the tonsil, tonsillectomy (TE). During the last decade partial tonsil resection, tonsillotomy (TT), has been reintroduced and is associated with lower primary morbidity and less postoperative pain. The aim of the present study was to evaluate if and to what extent 4-5 year old children?s voice function are affected by tonsillar hypertrophy compared to controls and to study the effects of the two surgical techniques on vocal function.