Feed costs constitute a large part of the expenses of dairy farmers. Pasture is a high quality feed with a low cost. However, feeding with concentrates has been shown to enhance milk yield (Leaver, 1985; Bargo et al., 2003; Stockdale, 2004). The purpose with this study was to investigate how milk yield and milk composition were affected as the concentrate proportion in the diet decreased. Pasture behaviour was examined to see if the different concentrate levels affected the time cows spent grazing and ruminating.

The purpose of this study is to examine how outdoor education (friluftsliv) in upper secondary school is perceived by both students and teachers, and to identify the conditions that influence their motivation and commitment to participate in outdoor education activities. The study also aims to analyze the significance of students previous experiences on their perceptions of outdoor education in school. The following research questions were investigated: ? ? ? ?Which factors do students and teachers believe promote or hinder students engagement in outdoor education in upper secondary school? ? ? ? ?How do students and teachers explain the ways in which previous experiences of outdoor activities affect students engagement and motivation in outdoor education? ? ? ? ?How do students and teachers perceive that organizational conditions and teaching design influence the possibilities of creating meaningful outdoor education? The study is theoretically based on Self-Determination Theory (SDT) (Deci & Ryan, 2000) and Sense of Coherence (SOC) (Antonovsky, 1991). SDT was used to understand how autonomy, competence, and solidarity influence student?s motivation, while SOC highlights how comprehensibility, manageability, and meaningfulness shape student?s experiences of outdoor education.

During the last year there has been a globalization of trade. Because of the development ofmore sophisticated information's - and communication technology the boundaries and thephysical distance have been smeared out between company as well as countries. Furthermoreit generates that many companies have restructured to global value chains. Because of theincreased access the marketplace has become harder and more competitive than ever.Since the customers nowadays have more access to product information the consume patternsand behaviour has been changed. Through the increased knowledge the consumers requiresmore of the products.

Boberg at Scania CV AB. The purpose was to investigate the technical and customer oriented possibilities for the development of a transport security measure against cargo crime, which is a growing problem in Europe. The main goal was to develop a concept that is possible to implement in the Scania CV AB Fleet Management System. Another goal was to develop a security model that will be used as a tool during Scania CV AB?s future development projects of transport security concepts.The work was divided into three main parts: a background study, handling cargo crime, transport security Scania CV AB trucks and market analysis, a stakeholder investigation including a questionnaire and interviews, and a concept development session.

Increasing the use of biofuels is an important part of achieving the EU?s target of 10 percent renewable energy in the transport sector. However, the competition between biofuels and food production is an ongoing concern. Also, several studies have indicated a significantly higher climate impact than was earlier estimated, due to emissions from land use. In Sweden, both the use and production of biofuels from crops have increased substantially during the last decade. The purpose of this project is first to present an overview of the Swedish land use in all sectors.

This research focus on key groups; students with dyslexia, librarians and teachers, and interaction between these two professional groups regarding students with dyslexia. In searching for the exchange of knowledge and experience to meet dyslexic students needs, I have in this study turned the attention to librarians and their experiences with students with dyslexia.The purpose of the research has been through semi-structured qualitative interviews with four librarians, to explore and describe how they experience their work, in working with pupils with severe reading and writing problems, dyslexia, and interaction with teachers on this user group. The qualitative approach in the gathering of the empirical evidence is based on a desire to have an indepth and thoroughly understanding of the librarians experience.All informants in this study indicate that they see it as a natural part of their duty to keep themselves updated about dyslexia and what materials to suit the dyslexic user group. The informants have knowledge of dyslexia and have great knowledge and keep abreast on the latest technology of compensatory aids - alternative tools.The informants have primary a consulting and supply function for teachers and dyslexic students, where they are consulted on  suitable material in both fiction and facts in various disciplines. The informants highlights the importance of planning and preparation time to find suitable material, as audio books or easy read, so students who have a need for this also can be provided.

I den allmänna debatten om revisorer diskuteras bl.a. revisorns oberoende och hur det kan påverkas av revisorns roller som rådgivare till och granskare av ett företag. Vi ville undersöka inom vilka områden revisorn bidrar med rådgivning och få en uppfattning om hur detta eventuellt kunde påverka oberoendet mellan revisorn och ett nystartat företag. Vi valde att undersöka nystartade företag då vi inte funnit några tidigare studier på just den här kombinationen, revisor/nystartat företag.I vårt syfte att undersöka revisorns roll i nystartade företag har vi tagit reda på de vanligaste problemområdena, som nystartade företag upplever, och i vilken mån revisorerna hjälpt till som rådgivare. Undersökningen genomfördes med hjälp av intervjuer där respondenterna bestod av tre revisorer och ägarna till tre nystartade företag.

Allanblackia is a genus of trees that grows in the rainforests of West, Central and Eastern Africa. Its big fruits contain seeds very rich in oil which has been used by local communities for cooking and making soaps. The native stands are threatened by overexploitation and the demand for the oil is much greater than the supply. Domestication programs, aiming at introducing the trees to small holder agroforestry systems, have been started for some of the species. The main aim of this study was to investigate the soil requirements of Allanblackia stuhlmannii in terms of chemical and physical parameters, as revealed by the soil conditions in native stands. Another aim was to see if these varied along an altitudinal transect.

The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

För företag som verkar på den dynamiska och konkurrenskraftiga modemarknaden är den storautmaningen att skapa en hållbar konkurrensfördel för att på ett lönsamt sätt vinna kampen omkunden. Ett viktigt verktyg är en effektiv och flexibel inköpsprocess. Utformningen avinköpsprocessen avgör förmågan att möta den krävande modekundens efterfrågan. Vår studie avseratt undersöka hur inköpsprocessen bör organiseras hos en produktutvecklande modedetaljist för attvara effektiv och kunna möta marknadens förändringar. För att påvisa ämnets praktiska relevans ochförtydliga problematiken används ett fallföretag där kvalitativa empiriska undersökningar har utförts.En inköpsprocess består av olika aktiviteter som tillsammans påverkar processens utfall.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

Den här rapporten redogör för utveckling, design och sömnadskonstruktion för en sadelpadd. Rapportens ämne valdes för att jag fann det intressant och har själv stort intresse för hästar och produktutveckling. Fokus på rapporten låg på att ta fram en fungerade prototyp som testades av hästägare för att se om en distansväv skulle klara av att vara det stötdämpande och tryckutjämnande materialet i en sadelpadd. Rapporten och utvecklingen av rapporten bygger på en enkätundersökning och några intervjuer med relevanta personer insatta i ämnena sadelpadd och ryggskador hos hästar. Utifrån den insamlade informationen från de intervjuade och de som svarade på enkäten samt tidgare skrivna källor gjordes en studie i hästars uppkomst av ryggbesvär.

South Africa has been among the top ten wine producing countries for at least 20 years. Even though the land under grapevines is decreasing globally it is still increasing in Africa. The awareness of environment has strengthen the last years and South African producers experience a high demand of environmentally friendly produced wine, especially from the European market. This demand was the driving force behind the development of the world unique sustainability certification, Integrated Production of Wine (IPW), which is inscribed in the South African legislation. What makes this certification unique is that consumers can trace their product all the way back to the farming practices owing to the identity number specified on the IPW Integrity & Sustainability seal on certified products.

En lagändring har gjorts i Sverige vars syfte är att små och medelstora företag har frivillig revision om de ligger under eller endast uppfyller ett av följande tre gränsvärden: (1) 3 miljoner kronor i nettoomsättning, (2) 1,5 miljoner kronor i balansomslutning eller (3) fler än tre anställda. Eftersom lagändringen är relativt ny, medför det att företag i dagsläget precis har avslutat eller är inne i en beslutsprocess angående den frivilliga revisionen.Beslutsfattande är något som ständigt pågår i alla former av organiserad mänsklig verksamhet och dagligen förekommer det i alla organisationer ett beslutsfattande både när det gäller rutinfrågor till mer komplexa beslut. Genom mänsklighetens historia har människan strävat efter att få kontroll över resultaten av sina beslut, öka förutsägbarheten samt minska riskerna. När beslut fattas i företag måste även hänsyn tas till en rad förhållanden som är direkt kopplat till den organisatoriska kontexten för handlandet.Syftet med denna uppsats är att undersöka hur och på vilka grunder företagen har fattat beslut vid valet av att anlita en revisor eller inte, samt analysera beslutsprocessen ur ett beslutsteoretiskt perspektiv. Följande problemformulering ligger till grund för denna studie:Vad kännetecknar ett företag som anser sig ha behov av revision trots att kravet på revision inte är tvingande?På vilka grunder är beslutet fattat?Undersökningen ska bidra till en djupare kunskap och förståelse om hur besluten fattats och hur beslutsprocessen gått till.

To achieve the goal of fossil independency in the Swedish vehicle fleet in 2030, it would be important to substantially increase the proportion of electric vehicles, both BEV:s (Battery Electric Vehicles) and PHEV:s (Plug-in Hybrid Electric Vehicles). The Swedish Energy Agency has funded numerous research and development projects about electric vehicles in recent years. An important task for the Swedish Energy Agency is to allocate state funds to those projects with the greatest potential to contribute to increased establishment of electric vehicles in society. The purpose of this work is mainly to understand the efforts and measures that can make the market for electric vehicles to grow. The report can contribute to a better understanding of how far the research on electric vehicles has come and what has to be done in the future to promote the establishment of electric vehicles. Another aim for this report is that it should serve as a basis for future decisions by the Swedish Energy Agency on which projects that will be funded with state funds.