This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

Under lång tid har två olika inriktningar för redovisning utvecklats, den anglosaxiska och den kontinentaleuropeiska. Dessa traditioner har olika syn på syftet med redovisningen. För att möta globaliseringen inom kapitalmarknaden finns i dagsläget ett behov av att få en internationellt harmoniserad redovisning. Arbetet med att ta fram rapporteringsstandarder som ökar jämförbarheten och transparensen av företags ekonomiska resultat leds gemensamt av den internationella normgivaren IASB och den amerikanska normgivaren FASB. I dag finns ett förslag från IASB om att införa ett nytt sätt att rapportera resultat, total recogniced income and expense.

The purpose of this study was to try to understand the Swedish population regarding the perceptions of the Swedish welfare system, based on the reactions that occurred after Sweden's Prime Minister Fredrik Reinfeldt's statement about raising the retirement age. Our results demonstrate that the reactions on changes in the pension system in fact rooted in a safety factor and not the change in the pension system itself, through which the Swedish welfare system acts as a safety net for the population. Further the results shows that these safety factors create a form of egoism. With an interaction between empiricism and theory, where the starting point of the material was of an inductive approach, the material abstracted into different levels from which the result emerged. The focus of this study lies in the understanding of how human beings act according to one's need for security in major changes, which may be of importance to a comprehensive understanding of changes in social structures..

Land consolidation is a major problem in many countries in Europe. In Sweden, mainly the state of Dalarna, there is a strong consolidation of forestland, probably the strongest in all of Europe. The consolidation is a big obstacle for forest management and ownership questions due to the often long and narrow strips of land. One of the main reasons for land consolidation in Dalarna results from the heritage procedure, were land is divided between all of the inheritors. To improve the consolidation large surveys in the consolidated villages in Dalarna are carried out. Many laws have to be followed due to the survey.

Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

Although Sweden has democracy implemented in its Constitution, because of being a monarchy, it has a non-elected Head of State. The purpose of this thesis is on the one hand to show if it is possible to normatively legitimate the Swedish monarchy and on the other hand to display if and how the three biggest Swedish newspapers Aftonbladet, Dagens Nyheter and Expressen justify monarchy by making a content-oriented analysis of their coverage of King Carl XVI Gustaf's political statement during his state visit in Brunei 2004.By using consequentialism and deontology as perspectives I will show that it overall is not possible to normatively justify the Swedish monarchy compared to a Swedish republic with an elected Head of State. This is mainly because democracy is implemented in the Swedish Constitution. In all three newspapers there is only little debate on the Constitution. Most commonly journalists criticize the King's statement but not monarchy as an institution.

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

The Swedish system of rent control has recieved a lot of critique for creating an ill-functioning housing market. Supporters however claim that a movement towards market rents would lead to increased segregation. We evaluate whether rent control has managed to counteract segregation in Stockholm. Our evaluation is based on a data set of 292 representative households in Stockholm. We find that residents in rent controlled apartments in attractive locations typically are born in Sweden by Swedish parents and that they are likely to have a higher income than residents in rent controlled apartments in less attractive locations.

The Sweden Democrats achieved great progress in the latest election in the Swedish municipals. The party is now closer than ever concerning reaching the Swedish parliament. This thesis examines the Sweden Democrats in the Swedish municipals with the aim to find out which municipal factors that led to their progress. By looking at the percentage share of unemployment, the percentage share of foreigners, the percentage share of education, average income, traditional political colour, average age, criminality, early representation of a party hostile to foreigners, the municipal type and the sickliness in the municipals I find out which factors explain the progress of the Sweden Democrats. The thesis is an empirical quantitative study build on statistics by the help of regression analysis and diagrams.

In Sweden, the most common way to castrate a bitch is by midline approach. In this study, flank and midline approaches are compared in order to evaluate incision by the flank as an alternative technique for ovariohysterectomy in the bitch. The study was performed on straydogs in the central part of Thailand under field conditions. 32 bitches were included in the study. The castration technique was by flank and midline approach, alternating with every other bitch.

With an increased demand for biomass based energy and with development of better technique harvest biomass, new possibilities open up. With the possibility to combine traditional cleaning of road?s right of way with biomass harvesting, the work of suppressing tree vegetation could become profitable or at least decrease the road maintenance cost. However, knowledge about productivity and profitability in mechanical biomass harvesting in roads? right of ways are still limited.

This master thesis is an analysis of how the amount of health centers per inhabitant has changed since the Swedish government implemented a new health care reform in 2010. The reform implies a free choice of health centers in the Swedish regions and opens up the market for private firms. The purpose of the thesis is to study the effects of the different financing systems toward the health centers in the regions. The models are based on theories of the need of health care. Two of the independent variables which are studied are income and age.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

Syfte: Syftet med denna uppsats är att utvärdera Mission Statements som analysverktyg när det gäller att förutsäga konkurrenters beteende. Eftersom detta inte gjorts tidigare finns det ingen självklar metod för att angripa detta problem. Därför hör även till uppsatsens syfte att utveckla en metod för att studera frågeställningen. Metod: Den egenutvecklade metoden vilar på två grundläggande principer. Eftersom området vi rör oss inom är relativt outforskat föll det sig naturligt att försöka skapa en djupare förståelse för problemet snarare än att dra generella slutsatser.