The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

Animal welfare is of increasing concern in present society. In commercial pig farming, animal welfare problems are common. One of the causes for these problems is the barren environment in which pigs are housed, which can cause oral manipulation of pen mates. Providing straw might be one solution to this problem. Another solution could be reached through genetic selection.

The world gets smaller and smaller and goods, services, people and information are nowadays more and more able to freely cross borders. Half of the Swedish GNP consists of export and almost 70 % of that amount is goods. Because of today?s increasing globalization the Swedish companies are now faced with both new opportunities and threats. Companies with goods which are manufactured in Sweden gets challenged by increased competition from cheap goods produced in other countries and companies can no longer afford to entirely focus on the domestic market.

Intense competition among companies and luck or unavailability of certain resources in country of company?s origin force last to cross the borders, and start to hunt for new markets and cheaper inputs. However, by investing abroad the company is not only facing and dealing with cultural differences and new regulatory framework, but also becomes dependent on decisions and actions of different and to large extend unknown government. Moreover, the majority of the investments? flows are directed to developing countries, where power and capabilities of state authorities are considered to be more extensive than in countries of developed economies.

Since the financial crisis of 2007, the global financial market has been characterized by instability. At the same time the banks? lending rates and its link to the reporänta have been in the spotlight in various debates in the media. The government with Anders Borg leading the charge has criticized the banks for not lowering their lending rates when the reporänta has been lowered. The banks defend themselves by saying that the reporänta does not have a direct link to their lending rates anymore.

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

Kolorektal cancer (CRC) är en av de vanligaste cancersjukdomarna i världen med cirka 1 miljon nya detekterade fall per år. Special AT-rich sequence-binding protein1 (SATB1) är ett celltyp-specifikt kärnmatrix-associerat DNA-bindande protein, vilket utgörs av AT-rika DNA sekvenser. Det har tidigare demonstrerats att en annan medlem i SATB-familjen, SATB2, uttrycks på ett vävnadsspecifikt sätt i normal mukosa i nedre mag-tarmkanalen och i CRC. ?-catenin är en intracellulär mediator i Wnt/?-catenin signaleringsvägen, som spelar en viktig roll i kolorektal carcinogenes.

During the past decade environmental challenges have been intensified and given increased attention. This implies that businesses in all sectors strategically need to manage these challenges. The service sector is often considered as a sector with a low environmental impact if the direct environmental aspects are assessed. Still, it has been argued that the environmental impact that the sector gives rise to can create severe indirect environmental impacts. The products and services that are produced by this sector have a relatively limited use of physical resources which may make the environmental impact challenging to visualize. Banks belong to the service sector and it is partly banks that make the development of societies possible.

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

Today?s society is one where technological advances are made daily, which increases the need to stop and assess the risks against users? integrity when integrating new technology in contemporary systems all the greater. We have taken two technologies, Near Field Communication and Certified Wireless USB, whose envisioned area of use is to be integrated into mobile phones, and evaluated what security threats are revealed for the respective technologies. The threats against security have been identified through research of the standards and existing reports for each technology. Practical experiments have not been conducted on account of us not having access to any equipment to run such trials.

Rotavirus and coronavirus are the two most common viral causes of neonatal calf diarrhea and their presence causes a lot of economic damage to the farmers as well as suffering to the animal. By getting better knowledge about the viruses we may help in tracing transmission and in producing new vaccines. This paper served to study the molecular epidemiology of rotavirus and coronavirus in fecal samples collected from two different farms in the state of São Paulo, Brazil. These samples have been studied with focus on the gene VP4, VP7, NSP4 in rotavirus and the gene S1 in coronavirus. From the first farm the screening PCR showed that 12/48 samples were positive for rotavirus and 4/48 positive for coronavirus.

The aim of this essay is to investigate how a demarcation is made between employees? right to religious freedom next to employers? interest in running their enterprise in an efficient way. Case law shows that the Arrowsmith-principle forum internum and forum externum could be used when a demarcation has to be made. Furthermore, case law shows that that the employee?when accepting a contract of employment?have accepted certain restrictions of his or her religious freedom.

The Nasometer is a non-invasive acoustic measuring instrument that quantifies the ratio ofnasal resonance in speech. It can be used as a complement to perceptual judgment of speech impediments, for example, in patients with cleft palate and velopharyngeal insufficiency. Inorder to determine if a nasalance score is abnormal, it must be compared to norm data. The main purpose of the study was to collect reference nasalance scores in children between fourand five years of age in Linköping. An additional objective was to compare the results tonorm data collected in Umeå.

Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.

Totally 84 differentially expressed mRNA clones from infective L3 larvae of the parasite Haemonchus contortus, a blood sucking nematode, were analyzed with single strand hybridization assay (SSH). Altogether 79 clones were sequenced, edited, and compared with proteins found via BLAST in GeneBank. The aim was to investigate gene expression and potential protein expression following storage at 5 °C for 32 weeks. mRNA was extracted from fresh and stored L3. The SSH derived products were cloned into E.