After I heard that two deadly accidents in farming 2003 were created by work with cattle, I got the idea of writing this degree project. So far there are not too many reports written about safety for the worker nor the animal. Therefore it will fit in with a report about safe handling of free stalled cattle. The Swedish Board of Agriculture would also like to do an information material about outside stalled cattle with this degree project as a background. The collecting of material was made by visiting farmers. The goal was to visit 15 ? 20 herds and when this is being written 19 herds have been visited.

In the decades leading up to the First World War, the Swedish army (as the rest of Swedish society) was greatly influenced by Germany (i.e. subject primarily to Prussian military influence). German equipment was purchased and German training methods and ways of organizing military units were copied. Apart from such easily discernible traces of German influence, the Swedish officer corps - according to earlier research - harboured sympathies for Germany and the German Army. But did the German influences, and the sympathies for Germany, also result in a professional bias ? i.e.

This study investigates the judicial process against Erik Molin, a clerk and former theology student at the University of Uppsala 1734-1739. The main purpose has been twofold; first to investigate the legal process through the various judicial bodies and secondly to analyze the ideas and conceptions about man and society expressed by the authorities and Erik Molin. The theoretical approach has been inspired by the German philosopher Jürgen Habermas? theories concerning the emergence of the bourgeois society and the changing concepts of private and public spheres. The study shows that the diocese of Uppsala regarded Molin's theology as heretic and found that he knowingly had tried to spread his views.

In a business environment where the stakeholder perspective is evolving and sustainable development is receiving increased attention, it is of importance for companies to adjust. The demand and pressure is exerted from several stakeholders who force companies to take action and live up to the expectations because if failing to do so, negative consequences will most likely be the case. The attention of this study is on ABB Power Products (ABB PP) and their environment and working environment risk management. The aim of this thesis is to identify and describe how perceived environmental risks are managed and what the incentives are to work proactively to minimize the risks. The incentives for a proactive risk management strategy are researched through both a strategic and operational perspective.

Decomposition of organic matter is a critical process in the ecosystem, which involves many essential biotic and physical parts. Decomposition is therefore an important process both above and below ground. The rate of decomposition is dependent of many environmental factors for example: pH, moisture and supply of oxygen. The decomposition can therefore be affected by large scaled environmental influences, such as acidification and climatic changes. The root litter in the forest is in different ways affected by acidification, liming and manuering.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

The main purpose of this study was to determine the self-estimated levels of knowledge about doping for a group of strength training young adults, and also to get an idea of their attitudes regarding the subject. A part of the purpose was also to investigate the potential associations between knowledge and attitude. Method: To collect information a questionnaire was constructed that was inspired by a similar study and in consultation with the tutor. Questions regarding background, doping and training experiences together with self-esteemed attitudes and knowledge about doping were included. Questionnaires were handed out at gym facilities in central Sweden, and were answered by men and women ages 18 to 35 years.

Ökad efterfrågan på virke har lett till ett ökat intresse för och användande av olika produktionshöjande åtgärder. En sådan åtgärd är dikesrensning som innebär att befintliga diken eller dikessystem rensas för att de skall bibehålla eller återfå sin ursprungligt avvattnande och produktionshöjande funktion. Sveaskog avser att öka omfattningen av dikesrensning. Därför behövs en kartläggning av behovet på deras marker. På samma gång behöver produktionseffekterna och livslängden på dikena utrönas. Studien genomfördes via en studie av befintlig litteratur om skogsproduktionseffekter efter dikesrensning och dikning samt förfall och livslängd hos diken.

Since the financial crisis of 2007, the global financial market has been characterized by instability. At the same time the banks? lending rates and its link to the reporänta have been in the spotlight in various debates in the media. The government with Anders Borg leading the charge has criticized the banks for not lowering their lending rates when the reporänta has been lowered. The banks defend themselves by saying that the reporänta does not have a direct link to their lending rates anymore.

AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

During the past decade environmental challenges have been intensified and given increased attention. This implies that businesses in all sectors strategically need to manage these challenges. The service sector is often considered as a sector with a low environmental impact if the direct environmental aspects are assessed. Still, it has been argued that the environmental impact that the sector gives rise to can create severe indirect environmental impacts. The products and services that are produced by this sector have a relatively limited use of physical resources which may make the environmental impact challenging to visualize. Banks belong to the service sector and it is partly banks that make the development of societies possible.

The main purpose of this study was to determine the self-estimated levels of knowledge about doping for a group of strength training young adults, and also to get an idea of their attitudes regarding the subject. A part of the purpose was also to investigate the potential associations between knowledge and attitude. Method: To collect information a questionnaire was constructed that was inspired by a similar study and in consultation with the tutor. Questions regarding background, doping and training experiences together with self-esteemed attitudes and knowledge about doping were included. Questionnaires were handed out at gym facilities in central Sweden, and were answered by men and women ages 18 to 35 years.

Journalists´ role in society has traditionally been of representative nature with a task to distribute news and scrutinize those in power. But technological changes have created a new publishing world outside the traditional media institutions. In today?s redactional society anyone can become a publisher in a blog or through other channels on online. This process can be seen as contributing to increased democratization giving everyone the opportunity to publish.

Urban forests are important for people to get at break and be able to relax in a stressful world. Several studies show that we feel better through being out in the forest and historically this was the normal environment for us. As a result of population growth and urbanization we tend to spend less time in nature nowadays than before. Due to this development urban forests have become a central role in our society as a place where people can fulfill their needs and interests. The management of the urban forest is therefore important, especially for municipalities that own forest which is supposed to be of benefit to local residents.Falköpings municipality owns approximately 260 hectares of forest in the popular and most visited recreational area along Mösseberg?s southern slope.