Sweden has distinct seasons with cold winter and temperatures down to minus 25 ?C andpleasant summers with temperatures above 20 ?C. During spring and autumn there could becomechallenges with precipitation. The diverse climate in Sweden affects many homeowners. For thepeople living in leisure boats and permanent housing boats the seasonal changes are clearlyimpacting their economy and the indoor climate.

Assessing the emotional state in animals is important in order to establish the quality of their welfare, therefore it is important to investigate under what circumstances animals experience these emotions and to find indicators of their existence. The aim of this thesis was to detect possible behavioural indicators for positive emotions in dogs. These behavioural indicators could be helpful to increase both dogs? and humans? overall well-being in today?s society since they could help e.g. dog owners and caretakers to interpret behaviours displayed by dogs and their intentions so they can respond accordingly.The subjects used were 9 research beagles and each dog participated in three different treatments, assumed to be experienced as positive situations, where communicative interaction was initiated with the dog by engaging in 1) physical contact (P), 2) verbal contact (V) or 3) both physical and verbal contact simultaneously (PV).

I Sverige ägs cirka hälften av den totala skogsmarksarealen av enskilda skogsägare. Eftersom dessa privatägda skogar är en så stor andel av det totala skogsinnehavet utgör de en intressant resurs för de som förbrukar skogsråvara. Köpsågverk kännetecknas av att de inte har något eget skogsinnehav som ensamt klarar av att försörja industrin och är därför beroende av att kunna köpa in råvara från andra bolag och enskilda skogsägare. AB Karl Hedin är en sådan köpsågverkskoncern med eget råvarubolag, AB Karl Hedin Råvara, som förser de egna industrierna med råvara. I takt med att konkurrensen om råvara ökar, ökar även sågverkens behov av att trygga sina råvarukällor.

Salmonella in cats has been documented for many years. Infection with S. Typhimurium,which is often referred to as Songbird fever, is believed to be caused by birds whoinadvertently infect cats. The disease is often seen during the springtime when songbirdsreturn from their winter habitats, while other birds who have stayed during the winter are intheir weakest condition of health. In the spring of 1999 an epidemic of S.

Detta arbete har syftat till att utreda vad en naturlik eller naturinspirerad trädgård bör innehålla, både vad gäller växtlighet som andra element som tillför det eftertraktade naturlika intrycket. För att ta reda på detta behövdes en djupare granskning av det mänskliga psykets reaktioner på naturlika intryck, något som det lyckligtvis redan finns många studier om. Inom miljöpsykologin har det länge forskats om hälsofrämjande effekter av naturlika utemiljöer, och många av dessa studier har även kunnat användas i för syftet att ta reda på vad det egentligen är vi människor finner naturlikt. Sammanställningen av fakta kring ämnet naturlik trädgård har lett till ett designförslag för en trädgård där detta tema passar väl in. I förslaget har punkterna som framkommit av den litterära sammanställningen använts både som analysverktyg och i själva designprocessen. Den litterära granskningen sammanfattar relevant historik inom ämnet miljöpsykologisk forskning, samt olika teorier kring vad som bygger upp ett naturlikt intryck och hur man idag använder sig av olika planterings- principer för att få fram den naturlika känslan. Resultatet av litteraturstudien är en lista som fastställts i tabell 1 och består av sexton huvudpunkter och innehåller bland annat flerskiktiga växtmaterial, ståndortsanpassat växtval, artrikedom, djurliv, naturliga dofter mm. Resultatet visade att dessa principer är användbara inom både den egna trädgården såväl som i större offentliga miljöer. De kan användas oavsett storlek på trädgård samt utnyttjas för matproduktion.

Residential estates are created without any adaptation to the users who will use them. Clients wouldprofit on involving users in an early project stage to create housing estates adapted to the user?s needsand wishes. Clients of the housing estates that require missions from consultants should realize that noone exclusive can represent other people's needs, regardless of the theoretical expertise they possess. TheSwedish million programme in the 1970s is an example of how objective expertise gained control, whichled to the creation of outdoor environments where few wanted to stay and live.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

Today we see a fast developing of the market for mobile communication, both in an increased and changed mobile use, but also in the development of new technologies and services. Much that can be performed on Internet/Intranet today with a PC will in some years also be possible to do with a mobile terminal. Mobile Internet will probable take place when new technologies as GPRS, EDGE and UMTS will be in use. These technologies in combination with the development of new terminals and services will bring new capabilities for both companies and private users. This report describes how a portal should be designed in order to meet the needs on the market.

More than 1000 Swedish Warmblood foals are shown every year at foal inspections which are arranged around the country. Six traits are evaluated at these inspections: type, head-neck-body, correctness of legs, walk, trot and canter. No previous genetic studies have been done on the data from these evaluations. The purpose of this study was to do genetic analyses of the traits which are evaluated at foal inspections. The purpose was also to see if there are any correlations between the results of the foal inspections and the results from the tests of three-year-old horses.

The purpose of this thesis was to create a strategic/tactical road access plan. This was done by designing an analytical method which gives the road manager a template to create long-term road access plans. The analytical method will help to identify and appraise roads to be upgraded and give information when it is time for building new roads. The study method involved developing an analytical method. The method was comprised of five main parts: the harvest plan, analysis of the road network, transport costs, quality and storage costs and finally, identification of investment alternatives.

The top selection of Swedish beef bulls are evaluated yearly by Svensk Köttrasprövning AB at Gismestad. The bulls are selected from six different breeds; Angus, Blonde d´Aquitaine, Charolais, Hereford, Limousin and Simmental, and are kept on straw bedding apart from a concrete alley in front of the feeding area during the six months of evaluation period. The bulls are evaluated according to their fertility scores, growth, exterior and temperament and the exterior, body posture and claw conformation reflect important qualities for their longevity. In spite of good values for fertility, it has been noticed in the last years that the fertility results and longevity have been unsatisfactory and claw and/or bone disorders have been suspected as a contributory cause. Persson et al. (2007) studied breeding bulls from Gismestad and other places, which had been slaughtered due to poor fertility (no pregnancies in the herd during their last year in service).

I den allmänna debatten om revisorer diskuteras bl.a. revisorns oberoende och hur det kan påverkas av revisorns roller som rådgivare till och granskare av ett företag. Vi ville undersöka inom vilka områden revisorn bidrar med rådgivning och få en uppfattning om hur detta eventuellt kunde påverka oberoendet mellan revisorn och ett nystartat företag. Vi valde att undersöka nystartade företag då vi inte funnit några tidigare studier på just den här kombinationen, revisor/nystartat företag.I vårt syfte att undersöka revisorns roll i nystartade företag har vi tagit reda på de vanligaste problemområdena, som nystartade företag upplever, och i vilken mån revisorerna hjälpt till som rådgivare. Undersökningen genomfördes med hjälp av intervjuer där respondenterna bestod av tre revisorer och ägarna till tre nystartade företag.

In today?s society a large focus is put on energy systems and how our energy systems are built up. In order to make sure that we in the future still can enjoy the living standards that we are used to today, Sweden and EU have made a number of decisions on making our energy system more energy efficient and consequently reduce the usage of energy resources. By 2020 the European Union should have reduced its energy consumption by 20 % compared to 1990?s level, and by 2050, 50%.

During the 20th century a significant proportion (about 15 %) of the peat-covered wetlands in Sweden were drained to improve forest productivity. Area wise, most of the forest drainage was done in northern Sweden, but relatively speaking a larger part of the wetlands have been drained in the southern parts of the country. Most often, the forest drainage resulted in increased forest growth, but failures were not unusual, and harmful effects, e.g. on species richness, have been a common cause for draining. Ditch cleaning is necessary for maintaining the ditches in good condition.

The fungus Gremmeniella abietina causes damage to conifers that can lead to tree death. In 1999 and 2001 the pathogen caused severe attacks in Sweden, where about 500 000 ha of pine forest were affected. Trees of all ages were attacked, but mainly forests between 30-60 years that were ready for their first commercial thinning. After recommendations from the forest agency, sanitary fellings were made to trees that had more needle loss than 85%, a total of about 50 000 ha. Economic losses have been estimated to more than one billion SEK.