Today´s debate in farming is being focused on tourism, outdoor life and hobbies in the rural areas. This is of interest also for the general public as a way of counteracting the depopulation of the rural areas. Within the last years, the farming has become more technically advanced and hence efficient. This has led to increased production volumes and wider selection of products with lower margins for the farmer as a consequence. When the profitability is reduced, the farmer is faced with the choice of either increasing efficiency or diversification of the business.

People move between countries and establish connections all over the world. This results in a need to solve problems with cross-border inheritances and partitions of joint property. Today these situations are regulated by the countries? own international private law. EU has adopted a constitution that harmonizes rules of jurisdiction and applicable law for inheritances but not the partition of joint property.

In Kenya, many families subsist on agriculture and of the country's around 40 million residents 70% work in the agricultural sector. 50 % of the country's gross domestic production (GDP) comes from farming, and thus the country is largely dependent on income from this sector. Kenya's population has tripled in recent decades, which have led to that food availability is a growing problem. To ensure food security, it is important that the return from crops increases. The aim of this study is to evaluate what impact the use of fertilizers and improved seeds has for farmer?s economic situation and income generation.

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.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

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.

Changing of the hoof angle is a common method for the treatment of many lameness-related conditions (Moyer 1980; Stashak 2002). Various studies in the literature have indicated different results of the effect of changing the hoof angle on the movement of the distal limb. Our study investigated the effect of raising the heel of the forelimbs by 10,7 mm on the movement of the distal limb. Horses trotted on a treadmill at several predetermined speeds. The kinematics of the distal limb was determined and variables including the extension of the fetlock joint were determined.

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

To create multifunctional buffer strips along a watercourse in an economically sustainable way requires consideration of many different factors. In this plan we have selected pollutant reduction as the main purpose of the buffer strip. We have also strived to achieve minimal income loss due to reduced production, increased biological diversity, good game preservation that leads to higher income from hunting, aesthetical satisfaction and possibility to profit from available subsidies. This is done mainly to make landowners/farmers more interested in creating buffer strips along water courses.As sand is the dominant type of soil in the area, the water course is less affected by surface runoff compared to if the soil would be clay or some other finer texture. Game preservation and subsidies have therefore been the main factors when establishing the width of the strip, because these require wider buffer strips in some cases.

Background: Research has shown that people with limited hand function , and above all osteoarthritis of the thumbs , a limited task ability in daily activities. At a disabilities can be the person's identity, well-being and ability to participate in society is changing. Purpose: The purpose is, through a literature review describing occupational therapy Conservative interventions for people with osteoarthritis of the CMC 1 joint and its consequences for the performance of activities of daily living . Procedure and Analysis: The method in this study, a systematic review of scientific literature used. Database search and manual search occurred during the period from March 2014 to May 2014 .

Soldater och officerare blir i sin dagliga tjänsteutövning utsatt för press både psykiskt och fysiskt. Det finns en hel rad av faktorer som påverkar besluts- och grupprocesser och för att kunna förstå och identifiera risker i dessa processer måste det finnas en kunskap kring dessa. En företeelse vilken påverkar grupper och individer är konformiteten. En faktor som skiljer soldater och officerare från många andra yrkesgrupper är den uniforma klädseln vilken många anser hör ihop med yrket. Studien avser därför att undersöka hur den likformiga klädseln påverkar individens förmåga att tänka själv och dessutom handla utifrån den tanken. Utifrån detta syfte har en kärnfråga och tre delfrågor utkristalliserats. Delfrågornas syfte är att svara på kärnfrågan.

To understand the motives, and perhaps more importantly the barriers, for farmers to convert from conventional to organic farming is of great interest for policy makers as well as for academics. In Sweden and in other EU countries, proposed targets of the area in organic farmland have failed to be reached in spite of different kinds of policy measures. Most studies agree that the average profitability seems to be comparable to or better in organic than in conventional farming. This would indicate that there must be other factors of importance which can explain the low particiapation rate. A higher perceived risk in organic farming with respect to yield and price is frequently brought up as a potential explanation within a qualitative framework.

Hur går ett företag tillväga när de tar sig ut på den internationella spelplanen. Vilka problemblir de tvungna att hantera. I studien som följer har danska livsmedelskedjan Netto studerats,deras inträde på den svenska marknaden, det sätt de har gått tillväga på .Syftet med uppsatsen är således att studera hur Netto har gått tillväga vid inträdet på densvenska livsmedelsvaruhusmarknaden och hur de kulturella skillnaderna mellan hemlandetoch värdlandet har påverkat detta.Upplägget för studien har varit att genom en kvalitativ metod studera såväl primära somsekundära källor utifrån aktuell teoribildning, genom att bland annat haft kontakt med enförhandlingschef på Netto Marknad Sverige. Men också sätt till sekundära källor för att få enuppfattning i vilket sammanhang Netto verkar.Studiens visar på att Netto tagit sig in på den svenska marknaden på ett sätt som i mångafall går rakt emot den rådande teoribildningen inom området. Genom att ingå i ett jointventure med ICA har Danska Netto gått in på den svenska marknaden som om det rörde sigom en mycket okänd och avlägsen marknad.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.