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.

Purpose/Aim: Our purpose with this study is to examen the differences in communication between digital immigrants and digital natives, how the digitization has changed our way to communicate in an interpersonal matter.Main Results: Through our study we have concluded that barriers do exist between students (natives) and teachers (immigrants), but not to the extent we first predicted. The digitization has resulted in a change in the way we communicate and our relation to each other. But in a purely communicative matter, the digitization hasn?t made it harder for natives and immigrants to understand each other, but it has contributed to new vocabulary and the use of the language. New codes has been developed, but thanks to the younger generations ability to adapt to change - this linguistic difference it is not a problem for the understanding of the code used by the immigrants.

Being a student in the educational system is in itself a challenging exercise, considering the various parts that may matter in different extent for the students. There is a syllabus, there are different backgrounds and contexts for each student and there is also the knowledge in the subject to consider. This study sets out to explore to which extent teachers and students reflect about the transition from public school to upper secondary school/high school, specifically in the context of History as subject. What do they think about it and how do they work with it?By interviewing five teachers and letting 94 students in upper secondary school completing a survey about this subject (the transition), I can conclude that the matter is complex, both for students and teachers, however still a significant and important issue to discuss.

Vad gäller reglerna om tidigare års underskott utgör koncernbidragsspärren en spärregel till den annars gällande huvudregeln att tidigare års förluster får kvittas mot framtida vinster. Koncernbidragsspärren inträder vid ägarförändringar och innebär förenklat att ett underskottsföretag är förhindrat att, under en period om fem år, kvitta kvarstående underskott mot koncernbidrag som underskottsföretaget mottar från företag som inte ingick i koncernen före ägarförändringen (nya företag). Underskott som uppkommer efter ägarförändringen får dock kvittas mot koncernbidrag från nya företag.Uppsatsen syftar till att analysera och granska reglerna om koncernbidragsspärren ur ett företagsperspektiv, vilket innebär att uppsatsen ser till reglernas bakomliggande syfte och till hur reglerna fungerar vid en praktisk tillämpning. Uppsatsen har ett särskilt fokus kring i vilken turordning koncernbidrag ska beaktas vid avräkning mot befintliga underskott när ett underskottsföretag mottar koncernbidrag både från gamla och nya företag i en koncern. I RÅ 2008 ref.

This theory consuming thesis is concerned with why Iran's uranium enrichment has become a security issue, and will focus on the five most important and involved actors: China, Russia, Iran, the US and the UN. I will do this by using instruments of analysis such as securitization and strategic analysis. With these instruments I will examine different factors, such as deterrence, the action-reaction model and armament. Since, according to my opinion, security matters include more sectors than military I will also examine the political, societal and economic sectors. China and Russia have acted differently compared to the US in this matter and this thesis will highlight the factors that can explain the different actions made by these countries.

In the Swedish abattoirs there are assistants that judge the slaughtered animals in regard to diseases and injuries. All diseases and injuries assign different codes. This master?s thesis is about code 42 which means injuries of different kinds like for example bruises etc. These injuries have risen during the transport from the farm to the abattoir lairage or during the stay at the lairage before slaughter.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.

Green manuring is a way of creating an organic fertilizer by growing a crop that is mowed down. Besides the fertilizing effect this method has been shown to have a positive influ-ence on soil organic matter as well as weed flora, and green manure is an important me-thod of weed control in organic farming in parts of Sweden. However, the release of nu-trients from the green manure varies and can therefore be difficult to control. Risks for losses of nutrients are also present. Although the area of organic farmland is increasing in Sweden, the use of green manure is decreasing.This report contains a literature study which compiles research on the functions of green manure in a cropping system and also how the crop can be used if harvested, for example to produce biogas.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Each year, Heterobasidion spp. is a major cause of economic losses to forestry in the northernhemisphere, including Sweden. New results indicate that pre?commercial thinnings could be at riskfor Heterobasidion spp. infections.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

The main thing we wanted to find out with this thesis was, can reading aloud help the natural language development. We also wanted to know how libraries in Sweden work with reading aloud and if children with reading and writing problems are being helped by being read to. We also wanted to find out what authoritarians on literature think a good reading-aloud novel should contain. To find this out we decided to do a literature study, we have taken part of a number of authoritarian opinions on this matter and we also studied some theories on this subject. We also decided to do a couple of interviews to exemplify how regular libraries work with reading aloud.

During 2009-2010 Sweden participated in an international military operation whose intention, according to the Swedish news media, was to fight Somali pirates. The purpose of this thesis is to study various decisions and documents behind the Swedish efforts, both military and foreign aid, regarding the matter of Somali pirates during the years 2009-2010 and analyze the results using an interpretation of the security-development-nexus-theory. The method used is text analysis based on the hermeneutic idea of understanding and interpretation.The thesis studies the international resolutions and national decisions that lead to the military operations in the Gulf of Aden and also the international strategies and national approaches regarding Sweden's assistance in the development of Somalia. The theoretical section contains an interpretation of the vast security-development-nexus-theory. The concepts of security and development are first presented separately and then collectively in terms of military security, societal security, economic security, regime security and human security.

Green manuring is a way of creating an organic fertilizer by growing a crop that is mowed down. Besides the fertilizing effect this method has been shown to have a positive influ-ence on soil organic matter as well as weed flora, and green manure is an important me-thod of weed control in organic farming in parts of Sweden. However, the release of nu-trients from the green manure varies and can therefore be difficult to control. Risks for losses of nutrients are also present. Although the area of organic farmland is increasing in Sweden, the use of green manure is decreasing.This report contains a literature study which compiles research on the functions of green manure in a cropping system and also how the crop can be used if harvested, for example to produce biogas.