Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

This study examines how farmers certified by KRAV face proposed regulations on organic soils put forward by KRAV economic association among others, and how they are affected economically. These soils are, from an environmental perspective, interesting as a target for production regulations as they cause greenhouse gas emissions through decomposition of organic material when cultivated. The regulations advocate that organic soils should be grown with pasture where soil cultivation is only allowed every fith year which implies that possible adjustments of cultivation have to be made in order to fulfill the regualtions. Collection of data have been made through a questionnaire sent out to 574 farmers certified by KRAV. The answers have been analysed using a decision making model and statistical findings suggest that proportion of organic soils, type of production, economic conditions and farmers? goals and values have an influence on whether the regulations and potential cultivation adjustments have been considered or not.

Next year, Swedish upper secondary school will be the arena for a new comprehensive reform according to an extensive government bill. The reform will probably have major impact on every-day educational practices. The aim of this paper is to describe the consequences forbiology teaching when the reform is implemented, and to analyse in what way the biology teachers, and other participants, take part in digitised discussion forums during the implementation of the reform.The research design consists of a quantitative approach and two different methods are used, i.e. descriptive content analysis and quantitative content analysis. The content and meaning of the government bill is analysed and the statements from the participants at the discussion forums are equally important in order to fulfil the aim of this inquiry.The results show the reform will have a profound impact on the subject biology, e.g.

ABSTRACTObjectiveThe aim of this study was to determine if and what kind of scientific evidence there is for the advice that breast-feeding can reduce the risk of sudden infant death syndrome (SIDS). The aim was to investigate research on the subject published in the last 15 years.MethodA systematic review without meta-analysis with relevant original articles published in the last 15 years.Main resultsAfter searching for articles 26 relevant articles were used for this study and two were excluded because of poor quality. Mixed results were shown on breast feeding and the risk of SIDS. Breast-feeding seems to have some protective effect but can?t be separated from known risk factors of SIDS.Plain language summaryBreast feeding can be regarded as a preventive measure against SIDS.

Yeast and Clostridia is a problem in silage for farmers as contaminated silage may result in poor animal health and milk quality. Clostridia can produce toxins that, when consumed, acts as neurotoxins, it may also cause blown cheeses if the Clostridia contaminates milk. The purpose of this study was to investigate the cause, effect and interaction of yeasts and Clostridia in silage. Clostridia are microorganisms which are strictly anaerobic and consume carbohydrates and protein in the silage. Yeast is a fungus that is facultative aerobic and feed on carbohydrates in the silage.

The aim of this study was to investigate what formative assessment means and get information about how teachers? assessment practice in formative assessment can look like, based on five key strategies. I have observed five teachers in grade 4 to 6 during a week of their mathematics teaching. Formative assessment is assessment for learning and has the purpose to support students? knowledge development.

AbstractThis is a story about the Swedish Prime Minister Olof Palme and his struggle against USA´s war in Vietnam in the late 60´s and the early 70´s. We follow the young Palme from his childhood to his travels to America and Asia, there he learns what true poverty means. Further we see Palme change side from his conservative background to a new social idealist. In Prag he learns to truly mistrust communism, an ideology he later in life paradoxical will be accused to stand for. Palme´s politic interests seems to take a great step forward when he starts to write articles in the Swedish newspaper Svenska Dagbladet, there he?s writings take more and more colour from Palme´s own politic stands.

The essay is written at the request of Nyköping municipality park management by PatRadestedt who wanted a design proposal for one of the five courtyards at the Tessin Schoolin Nyköping. The Tessin School is located 2 miles from the center of Nyköping and the schoolhouses approximately 900 students. To make a design proposal for the courtyard that lies atthe canteen I decided from the outset that I wanted to take some of the Tessin SchoolStudents' opinions and wishes regarding their own outdoor spaces. I had a workshop witheight students from the arts program with the image orientation in which they had to drawand tell them what they wanted to do in the courtyard. The outcome of the workshop, Iused to move forward in my future work with a concept that fit into the environment, wethen apply it in my final design proposal.

Obesity is one of the biggest threats to child- and adolescent health. The amount of obese children is today increasing more in Sweden than in the US. This may in a couple of years have bad consequences for the Swedish children?s quality of life. When a child suffers from obesity it is a big stress on the body and can lead to serious consequences in adulthood.

Botulism is a serious disease with high mortality that can affect horses. Due to this about 20-30 percent of the horses in Sweden are vaccinated against botulism. The purpose of this study was to see how common botulism is in the Swedish horse population and to se if a connection between feeding with haylage and botulism could be seen. In addition to this, the study aimed to find how common vaccination against botulism is among Swedish horses and on what grounds the diagnosis botulism is made. Medical records of horses being diagnosed with botulism at all the major large animal hospitals in Sweden between 1995-2005 were searched. In addition to this the database where general practitioners report their cases as well as the cases with botulism reported to the insurance companies were included. The results of this study show that only 0,03 percent of the Swedish horse population has been diagnosed with botulism during the time period this study covers. In all the cases included in this study the diagnosis was made based on clinical signs and in none of the cases verification by isolating the toxin was possible. In all cases where forage is noted in the journals the horse has been feed haylage which indicate that there is a connection between the use of haylage and botulism. Three horses died despite being partially vaccinated against botulism type B which indicate that a correct vaccination has to be done before the horse get any protection or that the correct diagnosis was not botulism type B..

This master thesis was conducted in order to investigate the effects of the browsing species Yeheb on animal tissues in Swedish landrace goats and to make a literature review in order to increase the knowledge of the importance of this plant for livestock production in Somalia. The evergreen Yeheb bush is a very important feeding source for grazing and browsing animals in Somalia during the dry period. Yeheb contains cordeauxiaquinone that stains the bones of the animals red/pink, which has been an increasing problem when exporting meat to foreign countries. In an experiment, two goats were fed dry and fresh leaves from the Yeheb bush for one and two months, respectively. The goats did not feed the intended amount of dry leaves, since the supply and palatability was not as high as estimated.

This master thesis was conducted in order to investigate the effects of the browsing species Yeheb on animal tissues in Swedish landrace goats and to make a literature review in order to increase the knowledge of the importance of this plant for livestock production in Somalia. The evergreen Yeheb bush is a very important feeding source for grazing and browsing animals in Somalia during the dry period. Yeheb contains cordeauxiaquinone that stains the bones of the animals red/pink, which has been an increasing problem when exporting meat to foreign countries. In an experiment, two goats were fed dry and fresh leaves from the Yeheb bush for one and two months, respectively. The goats did not feed the intended amount of dry leaves, since the supply and palatability was not as high as estimated.

Kitron had wishes to be able to test and measure how disturbance affects their vehicle electronic units before they have been verified by SP Technical Research Institute of Sweden in Borås. This work started with the writing of a demand specification together with Kitron for a product PSQS, Power Supply Quality Simulator, which can generate some test pulses according to a standard for electronic units to Volvos vehicles. A design proposal was developed with the help the demand specification and was verified with the help of simulations. All electric schematics was designed with the guide of the design proposal. The pulses realized in the works of this thesis are those which Kitron experienced that they have a need to test in their own premises and which are possible to generate with the means available.

During the last ten years the cultivation of maize in Sweden has increased and is expected to grow further. Most of the maize in Sweden becomes silage which is used to feed animals at farms. Maize has in other countries been shown to be a substrate for growth of mould and especially Aspergillus spp., Fusarium spp. and Pencillium spp. has been reported.

Background                      European football has during the past decades seen a fast development towards a more professionalized and commercialized climate. This had led to the fact that a lot of clubs are run like any other company, and the focus on marketing and market shares has increased. To be able to create a strong brand clubs have to put a lot of work into marketing, not only of their own brand, but of their sponsors and partners as well.Purpose                              The purpose of this study is to (in step 1) analyze how two smaller Swedish football clubs build their brand and work with their marketing communication. In step 2, the purpose is to create a model of how these clubs may work to develop their brand and marketing communication.Method                              With a qualitative approach, the authors of this paper have analyzed text and documents as well as performed two in-depth interviews.Findings                             Both clubs lack a well-developed strategy regarding their work with their brand and marketing communication. However, there are in both cases factors that, if developed correctly, could help build a stronger brand and better the marketing communication.