The use of vision applications are growing and the demand for integration and connectivity with other industrial automation control devices is increasing. Some businesses that are using vision technology follow US Food and Drugs Administration (FDA) regulation concerning audit trail. This thesis investigates the possibility to use vision technology for counting objects, achieving connectivity and to follow FDAs audit trail regulation. A market survey has been used to select suitable hardware and software to be used in the design of an application that is able to count objects and that uses standard industrial network connection i.e. OPC data access and Microsoft?s .NET components over Ethernet.

Several factors affect the heifer´s growth and development, the newborn calf´s feeding of co-lostrum during its first hours of life is one important factor. The colostrum contains higher amount of immunoglobulins and insulin growth factors compared to matured milk. A high intake of immunoglobulins from colostrum results in a high blood concentration of immuno-globulins until the age of eight months. This leads to a lower incidence of diseases that can affect the growth and development negatively. Diarrhea is the most common disease in calves younger than 30 days.

Sweden?s animal legislation was adopted in 1988 and is one of the most rigorous legislations in the world. Despite this, Sweden import beef from countries where animal legislation is not in accordance to the Swedish legislation. The meat consumption in Sweden has, just like the importation of beef, increased while Sweden?s own beef production has decreased.

Swedish horse breeders have generally very few mares producing a few foals a year and the breeders have relatively few traditions, little knowledge and experience to breed foals successfully. It is therefore important to provide adequate information about new findings in horse nutrition. However, there is not much research about feeding the suckling foal to ensure a sound growth. Current feeding recommendations in the literature seems to be different. This gives a confusing message and the information is difficult to apply. This paper reviews some publications in the area of feeding the suckling and weaning foal. Most authors stress that it?s important to start feeding the foal early in life.

The United Nations has, during many years, developed a model for a globally harmonized system for classification and labeling of chemicals, with the aim of it becoming a global standard. This system is implemented in the European Union through the CLP-regulation and is now working parallel to the existing directives until 1st of June 2015, when all the new classifications of substances and mixtures must be completed. The aim of this project was to adjust the laboratory to the new legislation, through inventory of stored chemicals, update the list of chemicals and perform self-classifications of mixtures. The work included handling of about 650 different chemicals with varying hazard classifications and search for information in corporate websites and chemical databases. This resulted in a new and complete list of chemicals stored and used in the laboratory and, in addition, an example of how to make a self classification of a mixture.

Leaders have many tools in their toolbox when it comes to managing their firms, assuring that they are moving in the right direction. One of these tools is vision. Vision can be a powerful tool for steering a company. But to be able to use it fully, you must also understand how vision is best conveyed to employees and followers. If you understand the vision as a tool, you can fully utilize it.

This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

AbstractThe subject for this thesis is the Swedish gaming monopoly. This thesis describes the Swedish legislation that regulates the market for gaming in Sweden. The European legislation is also explained in the thesis; both the rules in the EC treaty and the rulings made by the EC court of justice (ECJ). The purpose with this is to see if the Swedish legislation can be upheld considering the rules set up by EC law. The second part of the thesis is focused on the actuality of the problem and the future possibilities for the regulation.

The purpose of the essay has been to clarify why and how small companies, whose major resource is knowledge, establish strategic alliances and which opportunities it brings. We have increased our understanding for the concept of strategic alliances through empirical search and through well-known scientist work. The method, which has been used in the essay, is principally qualitative interviews and gathering secondary data from articles from well-known authors. Our study has given that we have found that entering strategic alliances can make growth and by that way create competitive advantages for the company in question. We also found that there are risks with strategic alliances and the company can protect themselves by legal actions.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

In recent years, several scandals have been revealed where public employees been involved. Some researchers argue, moreover, that the NPM's rampage has led to an increase in the risk of corruption in public administration. The Regulation on Internal Control shall, according to the government, lead to adequate protection against corruption by analyzing and managing risks. However, Riksrevisionen have criticized the authorities' protection against corruption to be too unstructured and unsystematic. In addition, they questioned whether the regulation really has significance in the work against corruption.

Sweden is a country with few native tree species. According to Govt. 2007/08: 108, exotic tree species may be seen as an opportunity to increase the growth of tree volume in Sweden. Potential areas where explored In this work for cultivation with Pinus contorta var. latifolia Engelm., Larix sukaczewii Dylis, Abies lasiocarpa (Hook.) Nutt., Populus × wettsteinii Hämet-Ahti (tremula x tremuloides) and Picea mariana (Mill.) Britton et.al.

Since the 1980's economic policies has become an important issue in municipalities and more resources are put into projects that are intended to have a positive influence on the local economic growth. From a theoretical perspective of regime theory and a model of local political economy, concerning the strategies chosen by the actors involved designed by Jon Pierre, the discussion points to the fact that it is possible to affect the local development. The municipalities discussed and compared in this thesis, Bromölla and Östra Göinge, have similar prerequisite for growth mainly due to their dependence to large industrial companies.In order to fulfill the aim of the thesis and examine the change in economic policies over time and between the two municipalities a comparative method is used. The creation of local governing coalitions is emphasized which makes efforts and intentions of individual actors crucial for the success of the local economic policies. Bromölla started their more active efforts in the area of economic policies earlier than Östra Göinge and has also come a bit further in the process.

Lao People?s Democratic Republic (PDR) is a country where the majority of the population works within the sector agriculture in one way or another. The number of goats are increasing and the animals can be an important income source for families. However, during the dry season, lack of feed is a great problem for the farmers. Fodder trees have shown great potential as dry season feeding, due to that the trees often hold green and fresh leaves a long time into the season, compared to grass that dry out quickly.