The aim of this study was to investigate if the botanical composition of haylage affects pH, dry matter content and microbial composition of the faeces in horse and pig and ileal environment in pigs. Two separate studies were conducted where pigs and horses were fed two diets containing haylages with different botanical composition. The first haylage was from a tilled land dominated by timothy and meadow fescue and the other haylage came from a meadowland with a large inclusion of dandelion, 25 % and common couch. The dry matter content (70.8 % and 73.0 % respectively) and the pH-value (5.7) were similar in both feeds. The first study was made as a three-periods switch-back study with 7 Standardbred horses. In the first and the third period, 7 and 9 days long respectively, the diet consisted of the haylage from the tilled land, oats, sugar beet pulp, soy bean oil meal, lucerne pellets and brewers yeast.

Syftet med arbetet är att ta reda på människors kostvanor när det gäller stärkelserika livsmedel som ofta utgör kolhydratkomponenten i lunch och middag. Syftet är även att studera om och i så fall hur människor har påverkats av massmedias debatt kring den omdebatterade livsmedelsgruppen. Kan man få fram i vilken grad människor påverkas av massmedia och vilka budskap det är som människor tar till sig skulle det kunna påverka människor i en hälsosam riktning.Empirin bestod av en enkätstudie på Handelshögskolan i Göteborg. Platsen valdes eftersom det rör sig mycket människor i byggnaden samt att skolan är belägen relativt nära Pedagogen, som är författarnas institution. Det delades ut enkäter i anslutning till Handelshögskolans matsal tills 100 användbara svarsformulär hade samlats in.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

The purpose of this trial was to evaluate the possibility to use sampling of faeces, urine and plasma, and measurements of blood pressure as methods of discovering hypomagnesemia in horses, as well as the application handiness of these methods. The most commonly used method of checking the magnesium status of a horse is to analyze samples of serum or plasma. The trial was of a switch-back design, in which the horses were used as their own controls. The animal material was five Swedish warm blooded trotters between six to ten years old, and weighing between 485-620 kg. The trial consisted of three periods that were two months each.

Food consumption generates externalities such as carbon dioxide emissions, which contribute to global warming. The principal issue is that emissions are not covered by the "polluter pays principle". For this reason, new policy instruments need to be tested and implemented to correct the externalities. In food production, beef and dairy production has the largest environmental impact in terms of carbon emissions. As food is a necessity, simply reducing production will not solve the problem.

The purpose of these theses is to show the financial economical situation during the change from conventional dairy production to ecological production. The thesis is accomplished by collecting information from literature and interviews where needed. The target group of these theses is dairy producers who will transform their production from conventional dairy production to certified ecological dairy production. The theses emphasise on the economic situation during the adjustment years. For this I have studied a presently producing dairy farm.

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

Kaniner tillhör ordningen lagomorfer. Alla tänder hos kaninen är aradikullärt/elodont hypsodonta vilket betyder att de har en lång krona och förhållandevis kort rot. Det formas aldrig någon egentlig rot med apex och tänderna fortsätter att växa under kaninens hela livstid. När kaninen äter plockar den föda med läpparna och klipper eller skär den i mindre bitar med incisiverna och mal sedan maten med kindtänderna. En kanin med normalt incisivbett som normalt äter en för tänderna slipande diet så som hö, gräs och färsk grönska, nöter ner tänderna i ungefär samma takt som de växer till.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations.

Time of harvest affects nutritional value and digestibility of haylage since plants are in different developmental stages. The aim of this study was to examine the effect of plant maturity of haylage cut in June, July and August on digestibility and faecal particle size in horses.Forage and faecal samples used for the analysis of apparent dry matter digestibility (DMd) and particle size distribution in faeces were from a feed-study performed in the autumn of 2009. Twelve horses were used in the study, divided into three groups in a change-over experiment. Each group was fed haylage harvested in June, July or August during three periods. Faecal grab samples were taken from each horse and pooled so that one sample represented one horse during one period.