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).

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

The aim of this study was to determine a method to habituate treadmill-naive Labrador Retrievers to walk and trot on a treadmill. 17 Labradors was equipped with reflective markers glued to the skin. Their motions were captured with six 240 Hz infra-red cameras as they walked and trotted on a treadmill three times a day for two days. Also the heart-rate was recorded. We then used QTM and custom built software to analyze the measurements.

The project in question is a joint effort between students at Karlstad University and Marcus Norström at the company Hovercraft solutions. The project is divided into two parts, one focusing on the purely technical aspects of engineering the product and one focusing on the design aspects of the product development. The project described in this report is the design of the product. The assignment from Hovercraft solutions is regarding design engineering of a cabin for the hovercraft 380TD from the manufacturer Griffon hovercraft. The product lacks a cabin and none is offered from Griffon at the time being. 380TD is a relatively small hovercraft with a length of 6.8 metres and a width of 3.8 metres.The surface available for the cabin is not much different from the body of a car.Because of this, research has been focused primarily on car bodies.The product development process used in the project is following a systematic approach.From a chosen concept, the project was finalized with a CAD-modell as well as a detailed prototype.The weight target of 80 kg was reached and the ergonomic aspects were considered developing the sight field, roof- and entrance height.    .

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

Due to historically low prices for electricity in Sweden, many small-scale hydropowerplants were closed down. A small-scale power plant has more or less the samemaintenance costs as larger plants, but doesn?t generate as much income. Today?sincreasing price for electricity in combination with a desire for renewable energysources makes small-scale hydropower interesting again.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

This report investigates what attitude private forest owners in the County of Stockholm, Sweden have towards biodiversity landconservation. Private landowners were asked to answer a questionnaire containing questions about there property and there attitude towards biodiversity. The results show that private landowners attitude towards biodiversity is affected by, amongst other things, the size of their property; a larger property have a more negative owner than a smaller property. A landowner that lives on his property has a more negative attitude towards biodiversity than a landowner that?s not living on his property.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

AbstractThe purpose of this investigation is to find out how the pupils can discover and to feel joy in their creative art activity and also to believe in their own ability. The aim is to figure out if creative art activity is able to raise the pupil?s self-image. By literature, pedagogue interviews, and interviews with pupils at the age of ten years old and by action research is the way that I have searched for an answer for my question. The main result is that fantasy, creativity, courage and lust are important parts to develop in the job of raising the self-image.

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.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

Vi vill med vår uppsats försöka hitta förklaringar till varför börsintroduktioner misslyckas. Med dessa förklarande variabler vill vi försöka skapa en modell som kan förutse huruvida en introduktion kommer bli lyckad eller ej.Teorin bygger på aktuell och tidigare forskning om misslyckade börsintroduktioner. Det redogörs även för förekommande begrepp och variabler.Vi använder ett kvantitativt angreppssätt för att besvara uppsatsens problemformulering samt uppfylla dess syfte. För att hitta de variabler som förklarar en misslyckad börsintroduktion använder vi oss av en logistisk regression.De variabler som vi funnit som kan förklara en misslyckad börsintroduktion är företagets ålder, dess skuldsättning, huruvida företaget är uppbackat av venture capital eller ej samt andelen kvarhållna vinster i förhållande till totala tillgångar. Den modell vi skapar förutser en lyckad respektive misslyckad introduktion i 69 procent av fallen..

AbstractThe purpose of this investigation is to find out how the pupils can discover and to feel joy in their creative art activity and also to believe in their own ability. The aim is to figure out if creative art activity is able to raise the pupil?s self-image. By literature, pedagogue interviews, and interviews with pupils at the age of ten years old and by action research is the way that I have searched for an answer for my question. The main result is that fantasy, creativity, courage and lust are important parts to develop in the job of raising the self-image.