Transportation of pigs might be a welfare problem. Stress during and after transportation can negatively affect the meat quality or cause carcass damages, which leads to major economic losses every year. The transportation chain can be divided into several stages; loading, transport and unloading. This literature review focuses on unloading of pigs from a transport. When arriving at an abattoir pigs can be fatigued and need to be as smoothly unloaded as possible.

The long-term external financing of a corporation is satisfied through the bond market where issues of index-linked bonds, which are discussed in this thesis, is one alternative. (Finnerty&Emery 2001) An index- linked bond is a debt instrument where the investor is guaranteed the principal and premium amount in real terms. As the bonds cash flows are indexed to the inflation this implies that the issuer of an index-linked bond assumes an inflation risk. Purpose: The purpose of this thesis is to describe and examine corporate motives for choosing index-linked bonds as way of financing their business. Realization: Primary data was collected through interviews with corporate issuers of non-swapped index-linked bonds.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

Today many industrial companies invest a lot of resources on research and development to resist the tough competition on the global market. This leads to a high risk game when the companies start many development projects, with uncertain outcome where some of the projects have to be terminated prematurely. The main purpose with this study is to identify factors, both internal and external, that influence the decision to terminate projects prematurely in Swedish development projects. Factors mentioned in the literature will be compared with case studies on three Swedish industrial companies to demonstrate the most important ones when taking such decisions. First a literature study was made to identify basic terms, a general project model and factors affecting the decision.

I denna uppsats undersöks sexualbrottet sexuellt ofredande som det stadgas ansvar för i 6 kap 10 § BrB. Lagrummet jämförs med de närliggande brotten ofredande enligt 4 kap 7 § BrB och förolämpning enligt 5 kap 3 § BrB, som kan komma att aktualiseras vid fastställande om brott för sexuellt ofredande föreligger. I denna uppsats konstateras att med sexuellt ofredande menas en handling där gärningsmannen har ett uppsåt till gärningsbeskrivningen men också att gärningsmannens handlande varit till för att reta eller tillfredställa sin sexualdrift. Det sistnämnda kravet saknas vid blottande, där det räcker att handlingen varit ämnat att väcka obehag. Vid en jämförelse med de närliggande brotten ofredande och förolämpning kan konstateras att om syftet tillika uppsåtet inte faller inom tillämpningsområdet för sexuellt ofredande, kan ansvar för gärningsmannens handlande sökas enligt rekvisiten för ofredande men även i vissa fall enligt rekvisiten för förolämpning Det kan här uppstå svåra gränsdragningar där samma handling eller ordval kan bedömas enligt olika lagrum, eller anses helt falla utanför brottsbalkens tillämpningsområde.I denna uppsats argumenteras att gällande rätt inte är tillfredställande och att ett tillägg till gällande rätt kan anses vara motiverat..

Transportation of pigs might be a welfare problem. Stress during and after transportation can negatively affect the meat quality or cause carcass damages, which leads to major economic losses every year. The transportation chain can be divided into several stages; loading, transport and unloading. This literature review focuses on unloading of pigs from a transport. When arriving at an abattoir pigs can be fatigued and need to be as smoothly unloaded as possible.

Purpose: The purpose of the essay is; to explain and clarify how the company is acting to lead members in social media to achieve valuable external communication. The authors believe that it is important to act with credibility and quality in social media, to accomplish long lasting relationships. When employees communicate with consumers their conduct is relevant to the company's credibility.Methodology: An inductive approach has been used for the empirical data collection since the authors have been studying the reality without existing theories. A qualitative research method has been used for collecting the empirical material. Primary data was collected from telephone interviews with seven companies, active in social media.Conclusions: The study shows that the power of employees? can be used when designing strategies for social media.

AbstractThe purpose of this bachelor thesis is to describe the use of artificial insemination (AI) in sheep and discuss the possibilities for AI in Sweden. Male and female fertility, heat detection, semen handling and insemination techniques in sheep are described. Advantages and disadvantages of AI are discussed. In order to achieve genetic progress it is important with well planned and implemented breeding programs. The Swedish Sheep Recording Scheme and computer software from Elitlamm are the basis for sheep breeding in Sweden.

Detta examensarbete visar resultatet av en undersökning om hur språklärare i engelska, franska och tyska på gymnasieskolan använder sig av autentiskt material i undervisningen och hur de tror att detta påverkar eleverna.En kvalitativ forskningsmetod har använts och därefter har resultaten analyserats med ad hoc-metoden.Resultaten visade att nästan samtliga lärare blandade läroböcker och autentiskt material i sin undervisning för att ge variation. Den främsta anledningen till detta var att lärarna upplever att elevernas motivation ökar dåundervisningen varieras och om eleverna kan se en viss verklighetsanknytning. Vissa skillnader mellan språken påvisades, då engelsklärarna i större grad uppgav att de använde autentiskt material i undervisningen. Lärare ityska och franska menade oftare att brist på material och elevernas kunskapsnivå förhindrade arbetet med autentiskt material. Lärarna påpekade även att kursplanen inte hade någon påverkan gällande materialet, utan attdet var varje lärares beslut att ta..

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

During the last decades the local business as well as the multinational organization hasexperienced prominent changes in the technical field. The requirements for reaching newmarkets and achieving higher efficiency in daily work have risen to a whole new level. Totake advantage of the possibilities of IT the user has to be aware of the company?s businessactivities, what shortcomings and chances of development exist today. This is what makes itinteresting to depict the current situation of the company?s business.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Judged by appearance. This is the conclusion of research made on shopper behavior that revealed that consumers tend to go by their instinct when evaluating vacuum cleaners in a purchasing situation. Many buy the first vacuum cleaner they interact with and few buy pre-planned brands. Almost none even turn the machine on before taking a purchase decision.Electrolux Floor Care Europe has their factory for vacuum cleaners in Hungary. Increased competition from China makes it harder to "only" produce vacuum cleaners with good performance.

Today there is a widespread opinion that the woodmarket and the forest industry are dominated by a traditional way of thinking and not adapted to the customers of today; a lot of products are produced purely on routine. Also, there is a demand for improving the quality of sawn woodproducts. AB Karl Hedin wants to sort this out by increasingly adapt their products to the demands of the market, i.e. through introducing a short wallstud of standard length, "Hedinregeln". At tirst, the wallstud will be produced in lengths of 2,70 m and of guaranteed quality.

The objective of this study was to assess validity and reliability for five different owner-completed instruments evaluated to assess chronic musculoskeletal pain in cats. All of the instruments were questionnaires, three asking about behavioral changes, one about the degree of pain and one about quality of life. One of the instruments was written originally in Swedish, the other four instruments were translated into Swedish before use. Data available were records from 57 cats with no signs of pain and 11 cats with different pain-related diagnoses. The diagnoses were ensured by clinical examination including palpation and manipulation of joints, gait testing on a force-plate and X-ray scans. Instrument 1 was completed by 57 pain-free and 11 pain-affected cats.