Mastitis is an important disease in dairy cattle. It is very costly for the farmers and affects a large number of animals. Few studies have been made investigating the outcome of treatment for acute clinical mastitis under Swedish conditions, and it can be problematic to use the results in foreign studies since both the microbial flora as well as treatments may be different from the situation in Sweden. In this project we have investigated data on clinical mastitis and antibiotic treatment in the dairy herd at Jällaskolan, Uppsala based on recordings during the last ten years. The material includes both Swedish Red (SRB) and Swedish Holstein (SLB) breeds, which have been kept at the farm under similar conditions.

Älvdalens Savings Forest was formed in the late 1800's. During this time the country was conducting the first major land reform in Sweden, namely the redistribution of arable land through government action. In Älvdalen people saw an opportunity to form Savings Forest, that is jointly owned forests, where everyone would get part of the proceeds. The yield in the first place would cover were costs to manage and monitor the forest and to the measures to ensure regrowth and improve the forests. You could also use the proceeds to develop the area and make it easier for the population to manage their forest. In early summer, a survey was sent to all the members of Älvdalens Savings Forest.

SyfteVi vill undersöka om och beskriva hur Human Resource Management kan bidra till minskad personalomsättning inom franchisedrivna fastighetsmäklarorganisationer. Huvudfrågor:Hur upplever anställda och före detta anställda fastighetsmäklare att personalomsättning påverkar branschen och deras arbetssituation?Hur skulle en mer omfattande organisationsstyrning med inriktning på HRM kunna minska personalomsättning inom fastighetsmäklarorganisationer styrda enligt franchisestruktur?MetodI arbetet hålls ett Hermeneutiskt synsätt. Ämnet personalomsättning och dess orsaker har tidigare behandlats i uppsatser som berör fastighetsmäklarbranschen och vi ser vårt arbete som en vidareutveckling i denna fråga. För att få en uppfattning om hur medarbetare ser på ledarskap och personalomsättning, används den kvalitativa intervjumetoden.Resultat & SlutsatsDe svar som framkom av intervjuerna med anställda och före detta anställda, visar att det finns en stark oro för personalomsättningen inom fastighetsmäklarbranschen. Detta påverkar anställda mäklares redan höga arbetsbelastning.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

En investering i en kommersiell fastighet kräver finansiering av något slag. I dagsläget är det vanligt förekommande att fastighetsinvesterare tar banklån för att erhålla likvida medel för fastighetsköpet. För en beviljad kredit krävs det även att en värdering av fastigheten har genomförts. Därför är kreditbedömning och värdering av kommersiella fastigheter två betydelsefulla processer i bankens dagliga arbete. Relationen mellan fastighetsinvesterare och banken är också av avgörande betydelse då fastighetsinvesteraren är i behov av likvida medel för sitt fastighetsköp.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Syfte: Syftet med studien är att undersöka om de demografiska faktorerna kön, ålder och arbetslivserfarenhet påverkar de etiska värderingarna. Studien kommer även undersöka om de etiska koderna inom företagen påverkar de etiska värderingarna i givna situationer bland försäljare i tjänsteföretag.Förtydligande: Med givna situationer menas de situationer som anges i enkäten (bilaga 2).Metod: I studien användes en kvantitativ metod där en enkät med stängda svarsalternativ skickades ut till 863 respondenter. I enkäten användes både nominal- och ordinalskalor för att göra det möjligt att använda korrelation, faktor och klusteranalys samt t-test med hjälp av den statistiska mjukvaran IBM SPSS. Analyserna användes sedan för att besvara de forskningsfrågor som utformats genom teorin.Resultat: Resultatet visade att åldern har ett svagt samband med en fastighetsmäklares etiska värderingar och är därmed inte en avgörande faktor i det här fallet. Den andra demografiska faktorn kön visade sig inte ha något samband alls med en fastighetsmäklares etiska värderingar.

Background and research problem: The former highly inflationary property market is currently undergoing a stagnation process. Investors have been used to annual growth figures in double digits,but now this is no longer considered to be a realistic outlook for future years. According to a report from PriceWaterhouseCoopers and Urban Land Institute, published by Avanza Wealth Management,the three most attractive markets for property investment in Europe are London, Paris and Stockholm. Because of this the authors have focused their investigation on two companies in the London andStockholm. The authors will additionally use an international bank, an estate agent and a consultancy firm for further information, with regards to the property market and risks associated with these typesof investment in particular.

Titel: Samordning vid implementering av miljömål ? en beskrivning om hur implementeringav miljömål kan samordnas vid nybyggnation i ett kommunalt fastighetsbolagFörfattare: Louise Fernholm och Antonia HarrisonHandledare: Jan-Olof MüllerUppsatsnivå: Kandidatuppsats - företagsekonomiSeminarium: 2014-05-20Syfte: Denna studie syftar till att beskriva och analysera hur samordning kan se ut vid implementering av miljömål i en kommun, med fokus på nybyggnationer av offentliga fastigheter. Vi har studerat hur aktörer på olika nivåer inom Varbergs kommun ser på implementeringen av miljömål. Studien syftar vidare till att se om det finns en koppling mellan samordningsmekanismer, styrning och målfokuserad investeringsverksamhet.Bakgrund: Kommunen är inte en vinstdrivande organisation, så beslutsprocessen kring mål blir därmed mer komplex jämfört med den privata marknaden. Svenska kommuner står för ca 15 % av fastighetsbeståndet, vilket är en betydande andel.

Mervärdesskatten infördes i Sverige den 1 januari 1969 med lagen (1968:430) om mervärdeskatt, så kallad moms. År 1994, året innan Sveriges inträde i EU, infördes Mervärdesskattelagen (1994:200) som anpassats till EG-rätt. Mervärdesskatten är alltid 25 procent om inget annat anges. Kunderna betalar moms till företaget och företagaren betalar in skillnaden mellan utgående moms och ingående moms till Skatteverket. Många företag bedriver blandad verksamhet, det vill säga både momsfri och momspliktig verksamhet som berättigar till avdrags- eller återbetalningsrätt av mervärdesskatten.

Författare: Narina Bengtsson och Victor Friis-LibyHandledare: Eva BerggrenTitel: Fastighetsbolagens finansiering ? En studie om fastighetsbolagens nyafinansieringsalternativBakgrund och problem: Kapitaltunga bolag som fastighetsbolag är ständigt i behov avkapital. Bankkredit som alltid varit det vanligaste och mest använda finanseringsalternativethar i större utsträckning ersatts med företagsobligationer och preferensaktier. Marknaden försvenska företagsobligationer har växt de senaste åren och fastighetsbolagen står idag för tvåtredjedelar av de totala preferensaktierna på Stockholmsbörsen. Efter den senaste finanskrisensvarade myndigheterna med att ta fram Basel III ? regelverket, som ställer striktarekapitaltäckningskrav för bankerna.

This bachelor of economics paper discuss that the increasing globalization has put the small companies in the Swedish textile and clothing industry in a situation where internationalization has become a necessity. Furthermore has the European Union lead to that this type of companies has to seek growth on foreign markets with great socio cultural distance from the home country, Sweden. Nowadays there?s no time to internationalize in the same course of action like before. Before, the Swedish companies begun their operations abroad in fairly nearby countries and only gradually penetrated more far-flung markets.