The shareholder is supposed to be indifferent if one share costs 100 SEK, or 10 shares cost 10 SEK each. In an efficient market, shares should be valued directly to new expectations as a result of the announcement of the reverse split. We investigate whether abnormal returns incur surrounding reverse split and if owner structure change.One reason for the reverse share split is that most companies have plans to imple-ment other company?s specific events in order to survive rather than to change the price range to a more attractive level. We found a negative return in the ex-day at 8,1 per cent.

Veterinary medicine is not merely an area of occupation but also an area of business. In a business the customer service is its identity and brand and more importantly what makes the client choose and recommend the clinic to other potential customers. The licensed veterinary nurse is habitually the one who first meets the clients at the clinic. Therefore it is particularly important for the licensed veterinary nurse at the clinic to offer high-quality customer service. The object of this study was to understand and elucidate how the pet owners experience the encounter with the licensed veterinary nurse at different stages in their contact with the clinic.

This is a thesis report from SLU in Skinnskatteberg, the Swedish university of agricultural sciences. This study is an evaluation of a course in attitudes and behavior for participants of the ETT- project led by Skogforsk, the forestry research institute of Sweden. They do research for the benefit of Swedish forestry. The ETT-project is a project where there are both 74 tons ST-trucks and 90 tons ETT-trucks in test on the public roads. This study is concentrated on the ST-trucks and their drivers, company owners and logistics managers. The evaluation is done by interviews with the various participants.

The aim of this work was to investigate possible risk factors for colic in horses, and to describe what horse owners can do to prevent this condition. The gastrointestinal system of the horse is constructed for continuous high fibre consumption for a period up to eighteen hours a day. Under those conditions, the continuous flow of digesta stimulates gut motility so that the intestines move constantly. When the diet is changed rapidly and the horse is being fed high rations of concentrates each day, the risk of getting colic is higher compared to when consuming less concentrates and giving the horse a stable diet. Lack or absence of access to water and restricted allowance to move freely every day increases the risk of colic. Changed management practices and decreased activity contributes to increased risks, as well as other critical risk factors such as breed, season and age combined with rapidly changed management. More knowledge and education is required of the horse owners about feed requirements in the horse, management routines and rapidly changed activity..

The use of chainsaws in both private forestry and commercial companies is highly associated with personal injuries and accidents with deadly outcome. As a result to this, a driver?s license for chainsaws was presented in the year 2005. To get the license you have to attend a course given by the Swedish Forest Agency or one of several private educators. This study is an evaluation of one course given by the Swedish Forest Agency in Uppsala.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

The quality of health and care of our animals in the veterinary clinic is dependent on the veterinary nurse. Therefore it is important that the nurse has a good mental health and can provide this. Research shows that veterinarians are exposed to an elevated risk of suicide, moral stress, depression and anxiety. One of the factors contributing is believed to be exposure to euthanasia. The impact of euthanasia to veterinary nurses is yet unclear, as research focuses on veterinarians.

The purpose of this degree project is to give an overview of the planning system of four Swedish forest companies. The involved companies are ATA TIMBER, SYDVED, BERGS SKOG and VIDA SKOG. The study is based on information from a literature study and by interviews with personals from the four companies. Each company is described to get a better insight of the companies work and what potential they have. The description of the planning process comes after that. The companies are described separate from each other and will be compared later in this essay.

Uppsatsen är producerat och examinerad under 2007.

Land consolidation is a major problem in many countries in Europe. In Sweden, mainly the state of Dalarna, there is a strong consolidation of forestland, probably the strongest in all of Europe. The consolidation is a big obstacle for forest management and ownership questions due to the often long and narrow strips of land. One of the main reasons for land consolidation in Dalarna results from the heritage procedure, were land is divided between all of the inheritors. To improve the consolidation large surveys in the consolidated villages in Dalarna are carried out. Many laws have to be followed due to the survey.

By conducting qualitative interviews five pedagogues and eight children in the ages three to five have answered questions regarding environmental work in preschool.The purpose of this report was to examine how environmental work is pursued at two preschools and what children at these preschools think about environmental work. Recycling of garbage and small cultivation projects together with the children is what the pedagogues consider being the most common environmental work at their particular preschools. In the professional role of the pedagogue if can be clearly seen what special interests he or she has.Most of the children associate the forest with some kind of snack and animals. Half of the interviewed children also think about animals when they visit the forest. Half of the interviewed children also have an understanding of where peels from fruits should be tossed, but no one knows the meaning of the word environment.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

The spatial population structure of the saprotrophic basidiomycete Tulostoma brumale was investigated at a site in south eastern Sweden. Sporocarps were mapped and collected, and somatic incompatibility tests between mycelial cultures cultivated from the sporocarps were used to identify genets. Calculations of the size and numbers of genets and their distribution were performed. The spatial distribution of the tested sporocarps and the identified genets are presented graphically in a grid. The total number of identified genets within the investigated area (1210 m2) was 27 based on 48 tested sporocarps.

The survey Distanshandeln idag 2005, made by the Swedish postal service, tells us that web shops started to pop up in the 1990´s and began competing with the catalogue sells in the end of the decade. Ten years ago, it was said that the web shops would take over the distance trade market. Today we know that did not happen. Internet shopping accounted for 4, 2 % of all distance shopping in Sweden last year. Our inquiry is guided by the observation that the catalogue is still in use and moreover, it seems to have changed very little from when we were kids.

The focus of this study was to examine the nutrients and benthic organisms of the bay ?Mönsteråsviken?, which is influenced by eutrophication. The purpose was also to look at an interesting gradient forming in the bay, namely the distance from the river outflow of Lillån. At 18 sampling sites in the bay samples of water, sediments and benthic organisms were collected in late April of 2011. The water was analyzed for nitrate, phosphate and chlorophyll.