Denna uppsats inriktar sig på rekvisitet verksam i betydande omfattning (verksamhetsrekvisitet) i relation till ?vanliga anställda? i personalägda fåmansföretag. Det framgår i förarbetena att verksamhetsrekvisitet anses vara uppfyllt när delägarens arbetsinsatser har stor betydelse för vinstgenereringen. Den avgörande faktorn här är om delägaren genom arbetsinsatser genererat intäkter till företaget. Arbetsinsatser av ?vanliga anställda?, dvs.

Over the past one hundred years, there has been an increasing globalization and industrialization of the food systems. As a result, the distance between the production and the consumption of food has increased, both in time and space and in the minds of people. There is also an increasing concern for the environmental effects of industrial farming and the long distance transportation of food. Sustainable agriculture and efforts to build more sustainable food systems has emerged in opposition to the global food market. The definitions of sustainability usually include environmental, social and economical aspects. To build more localized food systems is seen as one way towards increased sustainability.

Today the competition in the automobile industry is getting all tougher. The technology behind cars becomes more advanced. To get ahead of competitors car companies has to look into new areas of innovation.One important area is vehicle safety. Bigger companies have come so far in vehicle safety that difference between cars more depends on the car type (size) than the technology behind it.There is one area where vehicle safety that still has great opportunities for improvement, which is in active safety. The term active safety states that the car has the ability to identify treats and automatically respond to the treats.

Bakgrund: I dagens samhälle finns flertalet tekniska nyskapelser som hjälper barn i vardagen och leder till stillasittande vardag. Idag är barnen mindre fysisk aktiva för att bland annat föräldrar skjutsar barnen till skolan. Barn rekommenderas idag att vara fysiskt aktiva i 60 minuter om dagen för hälsosam livsstil vilken endast en av fem barn kommer upp till. Den fysiskt inaktiva vardagen har stora negativa effekter på hälsan bland annat fetma, cancer och diabetes. Syfte: Syftet med studien var att beskriva barns motivation till ökad fysisk aktivitet.

Tropisk regnskog i Sydostasien är ett av de områden som hyser störst biodiversitet i världen, av vilken stora ytor är hotat. Ön Borneo drabbades av en katastrof åren 1982-1983 efter att väderfenomenet El Niño orsakat torka med vidsträckta skogsbränder som följd. Detta lämnade stora ytor av Borneos skogar i ett undermåligt, sekundärt tillstånd. På grund av detta startades INIKEA projektet med syfte att rehabilitera skogar i regionen kring Tawau vid östkusten av delstaten Sabah i Malaysia. I denna studie undersökte jag resultatet av rehabiliteringsarbetet på krontaket i tre olika skogstyper genom att ta hemisfäriska foton med en digital systemkamera (DSLR).

In the school subject of the natural sciences it is imperative that the students are given opportunities to ?talk science?, since the dialogues that occur in the classroom have a significant importance for the students? abilities to engage in meaning-making in their learning process. Hence, the student and teacher interaction in the classroom and the feedback given there play a significant role in the students? learning process. The aim of this study is to contribute to the development of formative assessment tools that can mediate the students? meaning-making in natural sciences subjects in upper-secondary school.

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

Maternal behaviour is crucial for the development of the rat pups? behaviour and stressresponses later in life. There are numerous studies evaluating the effects of the dams?behaviours on the pups, but not many addressing what can be made for wellbeing of the ratdams when breeding. Few studies have addressed the question of how the commonly usedrearing environment effects the dams? behaviour and in the long run how it effect the ratsreared to become our research models.

In order to optimize calf welfare and health it is important to know the behavior of cattle in free ranging conditions. When the cow is about to give birth to a calf she will leave the heard about 12 hours before. It is then rather obvious that isolating the cow about calving time in a single pen is imitating the cows? natural behavior. To save space and minimize building cost it?s common that the farmers build calving pens for four of five cows especially at larger farms.

Post-anaesthetic myopathy (PAM) is a serious occasional complication of general anaesthesia in horses. It causes not only pain and suffering to the horse, but also suffering (trauma) to the owner with increased veterinary costs. In the worst case PAM can be fatal. The anaesthetic nurse must know which parameters have to be taken into consideration in the prevention of PAM, to be able to prevent it, and use that knowledge for the animals safety. The aim of this literature review was to investigate and make a presentation of the factors and measurements associated with PAM, with focus on how to monitor these measurements to prevent it from happening, and the advice a Veterinary nurse can give to the horse owner regarding this condition. According to literature there a few factors that greatly increase the risk of PAM, these include- hypotension, periods less than 60 mmHg significantly increases the risk.

Introduction: A job interview is for both the candidate and the company involved, an importantsituation. It might be tempting for the candidate to adjust the answers to the job in question or what heor she thinks the recruiter wants to hear. This behaviour is a part of what socialpsychology would callimpression management. This term means that you try to control the impressions you send out andaccordingly adjust your behaviour for the current situation.Purpose: Candidates usage of impression management is a widely debated subject where theresearch mainly has focused on the candidates, their strategies and the efficiency of impressionmanagement. Our purpose with this thesis is therefore to see how recruiters experience candidatesimpression management in a job interview, how they handle it and what level of acceptance they havefor it.Theoretical perspectives: The theories and previous research used as models for explanation andbasis for discussion is mainly Erving Goffman´s (1974) dramaturgical perspective and thoughts aboutimpression management and Mark R Leary´s (1995) theories concerning impression managementtactics.

This paper attempts to display how five teachers of social studies use and relate to the policy documents and their instructions on gender. To penetrate the subject, five teachers were intreviewed. Each interview focused on how the curriculum attempts to guide teachers regarding gender, sex differences and equality of opportunity. The collected information was processed, analyzed and discussed using gender studies and discourse theory.The results show that the interpretation and usage of the curriculum is very subjective and varies greatly between all the interviewed teachers. Their personal interpretation proves to be crucial when it comes to making reality of the stated goals in the curriculum, concerning actively working towards equality of opportunity between sexes.

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

1st of may 2003, a new energy system based on electricity certificates, was initiated in Sweden. The purpose with this system, is to stimulate an enlargement of energy production from renewable sources. The electricity system, ist built on that the producers of energy from renewable sources confer a electricity certificate from the government for every produced MW energy from renewable sources. The electricity certificate is supposed to be turned over and with that generate reciepts to the producers. Furthermore there is an obligation for the energyusers und energysuppliers, that means that the users and the suppliers every year the 1st of april got to have electricity certificates in proportion to their energy consumption during previous year.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.