The process of food production has changed dramatically over the past one hundred years. Industrialization has led to large units of production, manufacturing, distribution, marketing and retail business. The final food product, in this system, is quite often fairly anonymous and the consumer will most likely know very little concerning the origin of the product. In recent years, the market for locally produced food has grown. There is an increasing interest in and demand for locally produced food items.

Dagens bilar är gjorda för långa resor med högt ställda krav på bekvämlighet och komfort. Studier har visat att de flesta resor som görs i Storstockholm är korta, och därför är kravet på prestanda och komfort minimalt.Syftet med detta projekt var att ta fram ett enkelt pendlingsfordon som del av ett hyrsystem. Användaren hyr fordonet vid en station och lämnar av den vid en annan.Fokus har legat på att utveckla en parkeringslösning som spar plats. Att bygga parkeringsstationer i förbindelse med befintlig kollektivtrafik är svårt, och marken i Stockholm är både begränsad och dyr.Efter en omfattande förstudie fastställdes en kravspecifikation som låg till grund för den fortsatta konceptutvecklingen.Det slutgiltiga konceptet blev Electric Commute Vehicle, ett elfordon avsett för personlig transport och pendlingstrafik. Fordonet döptes till X-traffic (Cross-traffic) och har utrustats med en unik parkeringslösning där fordonen packas likt kundvagnar.

Our purpose with this master thesis is to look at school libraries in two separate municipal contexts and with the help of case studies try to reach understanding of how the municipal organisation in general influences and co-operates with day to day reality. In order to achieve this objective we have posed the following questions: What importance are school libraries given in relation to questions of overall management and goals in the greater organisation? How are resources distributed and management allocated in the two cases? How are the various school libraries in the two municipalities organised when it comes to workload, employee role assumption and teamwork? In the section dealing with theory and previous research we present the theoretical viewpoint and the literature of importance for our subject. This includes a short history, reports and laws, and also some research and theory on school library organisation. Our method has been to study the circumstances in two separate municipalities, Varberg and Växjö.

Magneter har använts långt tillbaka i tiden för att behandla olika åkommor. Det senaste årtiondet har de fått ett uppsving som en alternativmedicinsk metod. De påstås ha olika medicinska effekter så som att ge ökat blodföde och verka smärtlindande och avslappnande på ömma muskler. Syftet med den här studien var att studera huruvida hästtäcken med 120 stycken insydda permanenta magneter (à 900 gauss) har någon effekt på beteenden hos hästarna vilka tyder på en ökad avslappning. Sju normala, friska hästar inkluderades i en prospektiv, randomiserad, blindad, placebokontrollerad cross-over studie.

Uppsatsen syftar till att utreda två skatterättsliga frågor som uppkommit i samband med ett avvisat avgörande från Högsta förvaltningsdomstolen avseende terminsavtal i ett incitamentsprogram. Frågorna är om terminer och terminsavtal utgör värdepapper och om eventuella förfoganderättsinskränkningar i dessa avtal har betydelse för förmånsbeskattningen. Utgångspunkten i uppsatsen är beslutet från Högsta förvaltningsdomstolen som avvisades och det därtill hörande förhandsbeskedet från Skatterättsnämnden.Utifrån de diskussioner som förts i uppsatsen kan författaren konstatera att terminer och terminsavtal kan klassificeras som värdepapper. Begreppet värdepapper är inte definierat i lagtext men utifrån praxis och doktrin samt viss EU-lagstiftning kan det utläsas att terminsavtal uppfyller de krav som ställs på en klassificering som värdepapper. När det gäller beskattning av en förmån krävs det att den anställde förvärvar ett värdepapper, annars utgör rättigheten en personaloption.Författaren anser att då ett terminsavtal ingår i ett incitamentsprogram så representerar det ett ekonomiskt värde för den anställde som ska förmånsbeskattas.

Purpose: To find out in what ways signs of healthier varieties in store, affect and possible change, customer behaviour. Methodology: The study has a positivistic view on the world. The research is conducted by an abductive approach using theory and empirical data alternately. Both quantitative and qualitative methods have been adopted in order to see changes in customer behaviour as well as explain it. Theoretical perspective: The study is based upon theories in the areas of customer behaviour (buying behaviour and decision making) and the store environment that could affect that behaviour (total merchandise process and point of purchase communication).

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

Documentation in electronic journals is perceived as time consuming and sometimes technically difficult to handle, but also leads to an improved quality of care. Objective: The purpose of this study was to investigate nurses' perceptions of documentation with a focus on timing, technique and quality of care and whether any differences in these perceptions were dependent on age. Method: Quantitative descriptive cross-sectional study in the survey form, 28 nurses at a university hospital in central Sweden participated in the study. Regression analysis was performed with Spearman's rank correlation coefficient. Results: Electronic documentation takes 30 to 60 minutes for most nurses and half of them considered it a reasonable time.

The purpose of this work is to explore and illuminate the circle times function and importance of preschool by the pedagogue perspective and the circle time design in relation to children's age group composition. The study questions are:What is the purpose of circle time in preschool educational activities according to the teacher and how does the teacher look at his own role?How do the teachers plan, design and perform the circle time of small children and big children's section? What similarities and differences exist?This is a qualitative study based on interviews with four preschool teachers and observations of their circle times. Research and theories showed that the circle time is a social training, provide a sense of community and is a ritual that gives a good daily rhythm.The results of the study demonstrate that the circle time is an important routine that occurs for a short time daily in early childhood education. The circle time organizes and structures the day for both children and staff group.

The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

Schmallenberg virus (SBV) is a novel arthropod-borne orthobunyavirus emerging in Europe in 2011 to 2012. Acute SBV infection causes diarrhoea, fever and reduced milk production in dairy cattle, but it is mainly the reproductive disorders (abortions, malformed foetuses and stillborn animals) in ruminants that have caused substantial economical losses. The prevalence of the virus outside of Europe is poorly investigated. SBV or SBV-like antibodies were detected in Mozambique in 2013, which raised interest for a similar study in Tanzania. In this study in Tanzania, blood samples were collected from 478 sheep and goats from 39 herds in 15 different villages in three districts, covering areas in the north, south and east of Tanzania. The epidemiology of the virus was investigated by tracing antibodies by ELISA and mapping of the virus by PCR was started.

This report is a thesis for collegeengineering program in structuralengineering at Uppsala University andwas commissioned by the Swedishcontractor Svevia. The study aims toprovide an overview of the mostbeneficial bridge material from bothenvironmental and economic point ofview.The life-cycle analysis covers onlycarbon dioxide emissions, since it isthe most spoken of in today?s climateagenda. Furthermore, this study aims tohighlight which parts, of the systemboundary, that contributes to greatercarbon emissions for the wood- and theconcrete bridge.The life-cycle cost analysis wascalculated with a lifespan of 40 yearsand covers the basic cost of investment,operating and maintenance, anddecommissioning costs.The analyzed constructions in this studyare existing projects that are almostcompleted. Both bridges were designed tohandle loads up to 60 tons.

AbstractTitle: Communicating diversity ? A study about communication and involvement in The National Council of Swedish Youth Organizations.Number of pages: 58Author: Frida SamuelssonTutor: Peder Hård af SegerstadCourse: Media and Communication Studies CPeriod: Autumn 2006University: Division of Media and Communication, Department of Information Science,Uppsala UniversityPurpose/Aim: The general purpose of this essay is to analyse how the member organizations of LSU ? The National Council of Swedish Youth Organizations, see the communication,activities and their influence over the organization. I aim to do an analysis of the target group to find out if the lack of involvement in LSU is caused by communication problems.Material/Method: The method of this essay is quantitative and is based upon a web-survey.The chairmen of the member organizations have been asked to answer a survey about the communication in LSU. To get an idea of how widespread different opinions about LSU are the empirical data has been made into graphs to show the frequencies and also cross tabulations to find out if there are any correlations between the variables.Main result: This study has shown that the problem with involvement in LSU is only partly a communication problem. One important result is that many member organizations feel that LSU doesn?t listen to their opinions and they express a wish to have more influence over the organization.

This project was initiated by a veterinarian, that at stallion performance tests for breeding during a number of years, noted breed differences in various types of testicular disorders. Therefore it was of interests to examine the proportion of testicular disorders within certain breeds. The aim with the project was in a first part to study cryptorchidism in common horse breeds in Sweden. Information about castrations of stallions performed during a 10 year period (2000-2009) was collected from computerized case records at five animal hospitals. The case records showed the numbers of castrations, normal cases and cases preformed on stallions with cryptorchidism, abdominal respectively inguinal.