There are various arguments for using total mixed rations (TMR) or not. Cows can easily become fat and thus poorly utilize the feed while it can be stated that TMR also has a positive effect on cows? health and wellbeing as the rumen environment is more constant than when separate feeding is applied. Studies do show that that especially low yielding cows kept in groups get fatter when fed TMR. The overfeeding implicates higher feeding costs. This study included 10 herds where 5 had TMR and 5 hade separate feeding of forage and concentrates.

The purpose of this study was to examine what previous research says about children?s experiences living in a low-income family. Its aim was to found out what children themselves say about their life living in a low-income family and what consequences, practical and emotional, low-income environment has on children. More specifically our aim was to find out how children themselves experienced their situation compared with their peer?s economical situation.

Denna studie underso?ker hur inta?ktsdiversifiering i europeiska bankverksamheter pa?verkar aktiemarknadens va?rdering och variationen i aktiepriserna. Europeiska bankverksamheter har sedan mitten pa? 1980-talet expanderat mot tja?nster som genererar provisionsinta?kter eftersom den historiska uppfattningen har varit att inta?ktsdiversifiering kan minska variationen i vinsterna och potentiellt o?ka marknadsva?rderingen.Effekten av inta?ktsdiversifiering studeras utifra?n OLS-regressioner pa? paneldata som besta?r av 103 bankverksamheter fra?n 24 la?nder i Europa fo?r perioden 2005 till 2012. Aktiemarknadens va?rdering och variationen i aktiepriserna bera?knas utifra?n data o?ver aktiepriser och fra?n bankverksamheternas finansiella rapporter.

Redovisningen har många olika nyanser, vilket beror på alla de möjliga val som en redovisareställs inför. Copeland (1968) säger att det finns 30 miljoner olika sätt, på vilket ett företagsresultat kan beräknas, inom ramen för de redovisningsstandarder som finns. Med det sagt, kanmanipulering av resultatet koordineras med en standard eller utan en standard. I bakgrundenav studien presenterar vi begreppet income smoothing och i problemdiskussionen utvecklar vibegreppet ett steg längre genom att utveckla ett koncept av tre relaterande begrepp; motivstruktur-resultat. Därefter såg vi det utifrån en praktisk synvinkel och utvecklade treforskningsfrågor: Hur utbrett är income smoothing bland stora svenska företag? Vilka motivoch vilken struktur har svenska börsnoterade företag för att jämna ut sina resultat? Vilkeneffekt får income smoothing på företagets börsvärde? Vidare har vår metod till största delvarit operationell då vi utvecklat konceptet motiv-struktur-resultat och använt finansiellarapporter som informationskälla.

The purpose of this study was to examine what previous research says about children?s experiences living in a low-income family. Its aim was to found out what children themselves say about their life living in a low-income family and what consequences, practical and emotional, low-income environment has on children. More specifically our aim was to find out how children themselves experienced their situation compared with their peer?s economical situation.

I have investigated how municipalities support children with ADHD. I have interviewed persons responsible in five different municipalities. The persons have had the authority to decide how the support funds are to be shared in the municipality. Mostly I was interested to know if the support was the same in all these municipalities and if the children with ADHD really got the help and support they were entitled to. I discovered that the support varied; in some the children were correctly diagnosed but in others municipalities I was not convince.

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

Mothers and fathers in Sweden receive an earnings-related benefit of 80 percent of their income when they take parental leave. There exists a ceiling in the allowance though, meaning that some people with high earnings don?t receive fully 80 percent of their ordinary salary. The length of the parental leave varies between women and men and also among men and women. Various reasons are used to explain this; one of them is economical.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

When a family member is being cared for in palliative care relatives often need support to be able to support their family member. The purpose of the literature review was to illuminate the nursing staff?s support from the relatives? perspective when a family member is being cared in a late palliative phase. The study is a literature review, there already existing research are surveyed. The findings were structured into two parts, tangible- and the intangible support.

When a family member is being cared for in palliative care relatives often need support to be able to support their family member. The purpose of the literature review was to illuminate the nursing staff?s support from the relatives? perspective when a family member is being cared in a late palliative phase. The study is a literature review, there already existing research are surveyed. The findings were structured into two parts, tangible- and the intangible support.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

The aim of the work was to gather information on parents' reflections on their own need for parental support in their role as parents. Where a need was expressed we investigated what form of support was desired and who should provided it. We also wished to find out if there were any differences or similarities in the needs and wishes expressed by the parents.The questions posed were: Did the parents feel that they needed support in their roles as parents? If so, what sort of support did they want? Who should provide this support? What differences or similarities were expressed in the parents needs and wishes for support?A questionnaire study was carried out within Landskrona. The results showed that a majority of parents expressed a limited need for some form of support in their parental role.