Working horses in developing countries are mostly used for transportation. They are often owned by people with limited economical resources and lack of knowledge about how to take care of the horses and due to this the horses often suffer from problems such as dehydration, poor body condition, lesions and parasitic infections. The aim of this master thesis was to investigate if free veterinary care improved the health and hydration status of working horses in Nicaragua and it was performed as a part of a project called ?Free veterinary assistance for working horses and training of their owners as veterinary promoters in the Pacific coast of Nicaragua?. Five parameters were used to investigate whether free care improved the health of working horses in six towns along the Pacific Coast of Nicaragua.

To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

Background: Small businesses are key participants in the growth at the Swedish market, partly for the labour opportunities, the technology and economic development. These companies should get resources to grow, both political and economic resources. The medtech companies in an introduction and expansion phase meet with problems concerning the financing of their growth. Key participants whom offer financing are Venture Capitalists.Purpose: The purpose of this study is to examine Venture Capitalists demands on medtech companies in an introduction and expansion phase. A comparison between the demands and how well medtech companies achieve them will be done.

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

The aim of this Master?s thesis is to examine the function of the budget as a means of control within an organisation in the public sector. To accomplish this, a case study has been conducted on a certain business unit within Luftfartsverket responsible for providing Air Traffic Control services. The thesis is built on a framework of contemporary theories of budgeting and includes a brief discussion of the weaknesses usually associated with the traditional budget. The conclusion of the study is that the use of budget as a means of financial control within Luftfartsverket is not efficient enough at the moment.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

Denna studie syftar till att granska variationer i bedömningar och beslut om ekonomiskt bistånd utifrån vilken betydelse den enskilda organisationens riktlinjer har för dessa. Utifrån syftet, och med stöd av tidigare forskning på området, valdes vinjettstudien som metod. Ett identiskt typfall, gällande en fiktiv ansökan om ekonomiskt bistånd, skickades ut till samtliga kommuner i Västra Götalands län, med undantag för Göteborgs kommun. Vinjetten riktades till socialsekreterare som i sin vardag arbetar med handläggning av ekonomiskt bistånd och totalt erhölls svar från 16 olika kommuner. Resultatet påvisar stora skillnader i både bedömningar och beslut mellan de olika kommunerna vilket verifierar de tidigare studier som gjorts.

AbstractDuring the last decade the public sector has been influenced by new ways of measuring performance and governing, taking inspiration from the private sector. The Swedish municipal community Vellinge has since 2004 adopted ?The Balanced Scorecard? by Kaplan & Norton, measuring not only the financial parts but also other, important factors. The adoption took place since the Swedish government applied new demands on county councils and municipal communities through ?God ekonomisk hushållning?.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

During the years 1950-75 was the construction of building apartments in high speed. A rapidly growing reconstruction requirement is the consequence of the rapid construction speed in these years. The technical lifetime of the different parts of the buildings is about to end and the needs for reconstruction is huge. One of Sweden's national environmental objectives is to reduce the urge of energy in buildings. This calls for radical measures to implement energy efficiency of existing assistance particularly in the assistance that is now facing reconstruction.

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.