Summary The leaf beetles, Lilioceris lilii and L. merdigera have existed in Asia, Europe and in North Africa for a long time, but have become much more abundant the last twenty-five years. Even North America has been affected during the last years. The purpose of this investigation of Lilioceris species in Sweden, is to give advice to gardeners, which type of control measures is the most effective in order to restrict their damage to lilies. Lilioceris species overwinter normally as pupae in the soil under the host or close by. Literature and contact with advisors have described the life cycle and spreading of Lilioceris. Under favourable conditions these leaf beetles have two generations/year in the south of Sweden. Both the adults and the larva eat the foliage, and by strong attacks even flowers can be eaten and only the stem is remaining. My own observations include different treatments of both lily foliage and of the leaf beetle.

Dressage schooling is not a subject that rests on science, it is a matter of dependable experience. So far there hasn?t been so much research about it, but more and more is done. Especially the interaction between rider and horse is a nearly uninvestigated field. Riding skills is much about having the right position, and having the horses head and neck in different positions, but there are no research done that support or deny that this old ?knowledge? is for the best for the horse. This study was performed to evaluate if the head and neck position of the horse, and the velocity, has any influence on the position of the rider.

In efforts to strengthen local economies, business development programs are often a way in which governmental organizations and state affiliates try to facilitate innovation and successful entrepreneurship. There is a mutual interest from both the public and private sector that these funds are put to good use. Extensive research has been conducted with the focus of the general effect of public support programs. However, not much research has been done on what external factors affect the situation for receiving businesses. This study attempts to examine whether one specific such factor, the level of maturity on the markets that the recipients operate in, has a discernible effect on the needs for different types of entrepreneurial support.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

GNT Group is a Nordic/Baltic wholesaler that distributes products in the IT, entertainment and home electronics sector. GNT is facing problems with inaccurate inventory levels which can lead to unnecessarily high inventory carrying costs or lost sales. Currently the decisions about when and how many to order are made somewhat arbitrarily by the responsible personnel. Their decisions are based only on some brief sales history and on experience. GNT wants to develop its ERP system to be able to support the purchaser in these and other related decisions.

Menstruationscykelns inverkan på kvinnors preferenser för mäns ansiktenSammanfattningDetta är en systematisk replikation av Penton-Voaks och Perrets studie (1999) då en preferens hos kvinnor för maskuliniserade ansiktsdrag under hög befruktningsrisk i menstruationscykeln hittades. Dessa drag tros vara en ärlig signal för goda gener och immunokompetens hos män. Oklarhet råder huruvida detta gäller för olika populationer. 36 svenska universitetsstuderande kvinnor fick därför välja ut de mest fysiskt attraktiva ansiktena, utifrån maskuliniserade och feminiserade bildserier, vid hög respektive låg befruktningsrisk. Ingen signifikant skillnad hittades mellan de olika faserna.

Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.

Dysfunction of the upper respiratory tract is a common cause of impaired performance and intolerance to exercise in racehorses and include several upper airway obstructions. The ones termed dynamic obstructions are primarily seen during physical exertion and affected horses often appear to be normal during endoscope examination at rest. The correlation between diagnoses made at rest respectively exercise is low, suggesting that an examination at rest alone is likely to be insufficient. The upper respiratory tract is exposed to great differences in pressure throughout the respiratory cycle; variations that are further altered during strenuous exercise and affect the rigidity of upper airway structures. In presence of great fluctuations in pressure, stability is achieved through coordinated and synchronous neuromuscular mechanisms. Due to nerve damage or anatomical abnormalities, these functions may be disrupted and further cause a dynamic collapse of the upper respiratory tract when pressure changes become too severe. The etiology behind the neuromuscular dysfunction is not yet fully understood.

Project Safe Sleeping Position (SSP) contains all parts in a product development phase. The project comprises the whole cycle from idea to a complete product where all aspects are included. The scope is to develop an innovative solution for a common known problem and work with all parts within the man-machine-way. The result is an inflatable product which secures a child in the correct way for the seatbelt to work properly in the rearseat of a car. Ergonomics, technical extent, usability, design, construction, product solutions and market potential are some of all parts witch the project includes.

The aim of this masters thesis is to learn how an organization has solved its information management via intranet and document management. The purpose is to identify what different types of information are made available via an intranet, how this information is structured and what functions the intranet includes. Conventions, directions and advice about intranets and document management were studied, with the purpose to compare whether the systems of the company correlate with these. Other issues considered in the thesis, are how the employees of the organization use the intranet and how the document management is organized. To get an understanding of these questions the structure and functions of the intranet were studied empirically and a questionnaire on what the employees need and use, concerning the intranet, was sent out to 130 employees.

In schools, misconceptions about genetics can arise due to several factors, and the consequences of these misunderstandings can be significant. Lack of education can play a central role in the spread of misinformation about genetics. When teachers lack sufficient knowledge or do not have access to up-to-date resources, they risk inadvertently conveying inaccuracies to students. Additionally, students own preconceived notions and misinterpretations can be reinforced through interaction with their peers, creating a vicious cycle of misinformation. In this study, various misconceptions within genetics education have been identified and analyzed, while different strategies to prevent these misconceptions have been examined. The study revealed that the two most common misconceptions are the confusion between "genes" and "DNA" and the simplified perception of genetic determinism.

Sometimes relatives have taken me on one side and told me they cannot bear it any more:"Isn't there something you can do to end it all?"More often requests for euthanasia have come from those who are ill. I remember visiting a man with lung cancer. He asked his wife to leave the room. As she closed the door he leaned over and grabbed my arm.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

The work of the board in owner-managed firms often differ compared to the work of the board in large listed companies. Since the owners are working in different roles, the board in owner-managed firms might discuss topics outside the typical boards agenda, such as questions relating to ownership structure and operational matters. This thesis examines what external board members can contribute with in owner-managed firms, and which the most frequent difficulties are for the owners when deciding to recruit external board members. Through qualitative interviews, three owner-managed firms have been studied, which together with two expert interviews and five seminars, creates the empirics. In the analysis, the empirics are compared to what the earlier theory states.

Making accurate predictions of private consumption expenditures is a difficult task. This thesis examines if consumer confidence can be used to forecast consumption. Using regression analysis, the link between consumer confidence and private consumption expenditures is analyzed for Sweden between the years 1994 and 2005. Two different models are estimated. In the first model consumption is regressed only on consumer confidence, while model two is extended to contain more variables.