In connection with riding and handling of horses, many accidents that can cause severe injuries to both horses and humans are existent. The cause is in most cases that the horse is frightened. The horse's fear also affects its usefulness and it has been shown to have adverse effects on the horse's welfare. To increase safety and improve the welfare of both humans and horses, it is important to find appropriate training methods to reduce the fear of horses in frightening situations. This experimental study compares handled habituation to free habituation.

Recent accounting scandals, often led by managers trying to improve results and thereby their own bonuses, have severely damaged the publics view of management. In the aftermath of scandals such as Enron, Parmalat and Skandia, demand has increased for Corporate Governance codes and similar regulation. The Swedish code for Corporate Governance came into effect on July 1, 2005. The code requires all Swedish companies listed on the Swedish Stock Exchange (OMX A- and O-list), with a turnover exceeding 3 billion SEK, to disclose a report regarding Corporate Governance, attached to the annual report.The purpose of this paper is to examine whether the new disclosure required by the Swedish Corporate Governance code will have a measurable effect on stock prices. The authors have applied event study methodology examining daily returns around the announcement of the Corporate Governance reports.

Companies today are exposed to a turbulent market with fierce competition and the ability toinnovate itself becomes increasingly important. But what innovation is and how it is managed is farfrom obvious. In this case study at EVRY the research questions are: ?What is innovation in ITconsultant companies?? and ?how can innovation be managed in IT consultant companies?? ITconsultancy is a complex type of business and their focus is often to innovate the customers businessrather than their own. The study is based on a literature review, field studies, unstructuredinterviews and an interpretive analysis.

The companies? managements acknowledge personal relations and trust, through good communication and predefined responsibilities and goals, as key factors to succeed in strategic alliance. These factors did not always exist according to the employees? involved. This research, in contrast, suggests that these factors are subordinate to the correlation between the company?s vision and the alliance objectives, hence level of priority, which indicates that management has hidden motives for entering the strategic alliance.

Introduction: The concept of CSR was first coined in the 1950?s and refers to corporate vol-untary work to contribute to a sustainable society. In Sweden, companies within the finance sector are among the worst when it comes to implementing CSR in their daily work. The debate on whether companies should engage in CSR activities or not, is extremely relevant nowadays. Right now we are facing a time where the demand on companies to take their social responsi-bility becomes more intensified.

The purpose of this paper is to evaluate the work situation for temporary workers within the field of journalism. During the past decade, influential external forces such as commercialization, new technologies and increased competition have brought great changes within the industry. As a result, employers value flexibility of manpower, not least to reduce cost, where the flexible employee is usually leased by the media company from a manpower company. Today it is a normal practice with manpower companies and this way of hourly paid form of employment. Although the temporary worker can sometimes benefit from this kind of employment, there are also significant setbacks like job insecurity.

The world becomes more globalized for each year that passes by due to economical, political and technological processes. The globalization process leads to increased contacts with people from different cultures and therefore intercultural communication occurs.Intercultural and strategic communication is significant to accomplish successful establishments and effective communication for companies. The export from Sweden abroad increases every single year and today there are about 1500 Swedish companies around the world and 350 established in Russia. The purpose of this study has therefore been to analyze the factors that affect the establishments of Swedish companies in Russia.Material to our study has been collected through qualitative interviews and a seminar focusing on these questions. Our interviewees all have experiences on working with Russia, as most of the interviewees work for Swedish companies in Russia or are consults that help companies to succeed with their establishment.The material has been evaluated and analyzed in relation to our main theories in intercultural- and strategic communication using theorists and theories such as Hofstede and his five cultural dimensions, Goffman?s staging and Habermas communicative action theory.Our theories have been put in relation to our collected information and complemented by earlier research and the result indicates that you need intercultural competence to manage an establishment of a Swedish company and the strategic communication in Russia because of the intercultural differences that the respondents experience..

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

India is the country with the highest prevalence of rabies in the world, with about 20?000 human deaths occurring every year. The country also has a heavy burden of free roaming dogs, mainly because of the high amount of edible waste in the streets, which are the main hosts for the disease. Therefore to truly extinguish rabies, the main focus should be on the dogs, both stray dogs and owned. One method is to vaccinate all dogs against rabies.

AbstractDespite that e-business nowadays is established scepsis against it amongst consumers exists. We, as consumers, suppose that this skepticism is caused by bad communication from the e-business companies. This has lead to our suggestion that some con-sumers refrain from e-business because of bad communication or deficient trust.Our purpose with this paper was to investigate factors of communication between companies and consumers within e-business (B2C) from the consumers? point of view. We thereby have drawn conclusions regarding consumers? choice of e-business company.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Internet and digital technology has changed the way we live our lives. As individuals we've found new ways to communicate, educate and experience. But what's the effect on B2B marketing? Previous research presents transactional benefits such as lower costs and easier access to information, but there is limited research done on more complex and long term relationships as well as on modern digital tools. The purpose of this thesis is to investigate whether a deeper long term B2B relationship can be created and nurtured using digital tools for communication, and if so, how these tools and processes can be described and understood.

On the night of the 26th December 2011, large parts of southern Norrland were struck by the storm ?Dagmar? that caused serious damage to the forests. In the past 10 years wind damage has become a hot topic after several major storms. Forest companies own 25% of the Swedish forest and thus influenced largely by wind damage. The main purpose of this study was to examine whether forest companies attitude towards preventive wind damage actions were changed after the storm ?Dagmar?. The result was developed by doing interviews with two forestry companies.

Background Svenska Spel is a regulated company run by the state and government, where CSR, community and social responsibility is in focus. The highly regulated Swedish gaming market has in recent years become more exposed to competition by foreign unregulated betting companies thru Internet.Problem discussion There are two views regarding CSR and how they are affecting competitive advantage and profitability. On one hand, it suggests that companies foremost shall focus profits and act in the best interest of the shareholders. On the other hand, it connects CSR to be a contributor to competitive advantage that increases the company?s profitability.Problem formulation Svenska Spel is competing with other betting companies who doesn´t act under the same conditions, betting companies that don´t have a responsibility to the state.

Is the Muslim Brotherhood a political force that can be able to push Egyptian society in to the process of democratization? We think that the answer to that question is yes, even though the movement clearly state that their main aim to create a democratic state, but based upon the Islamic shari?ah-laws. In this paper, we examine if the Brotherhoods? political platforms and ideas are compatible with the classic ideas of how a democratic state should be. We discuss Robert A.