January the 1:st 2010 Veterinary Nursing became a registred vocation in Sweden, this paper attempts to give some back-ground to this decision and tries to gauge the opinions of companies and organisations representing workers and employers in the animal health-care field on the possible effects of registration. Working Veterinary Nurses and Veterinarians have been surveyed to find out what they think the responsibilities and education of the Registred Veterinary Nurse should be..

The Swedish Government has decided that Wind power should have a higher contribution to the electricity generation in Sweden. Their goal is that, by 2015, the yearly production by Wind power should generate 10 TWh. In year of 2006, the 760 wind mills in Sweden generated only 0,936 TWh. Despite good wind conditions in a large extend of Sweden's land- and coast areas, the slow rate of new wind mills establishments will likely result in unattainable goals. The major problem for new establishments of wind mills is the extensive and complicated permission process. An expert group of environmental studies (Expertgruppen för miljöstudier) was commissioned by the Government to make a report concerning the problems with the expansion of wind power in Sweden.

The paper investigates the role of packaging within brand management of FMCG food companies and their attitude towards packaging. This study enhances the understanding of how FMCG food companies actually work and strive to work with packaging..

Companies must constantly adapt to new concepts emerging in society. Socialresponsibility and sustainable development are modern concepts of today and offer avariety of activities to choose from. Therefore companies ask themselves: what areour goals and how do we reach them?The purpose of this study is to examine the possibility of creating a simplifiedmodel,targeted towards management for prioritization and decisions on variousinvestmentspromoting the environment. The research focuses on companies from themanufacturing industries.

Moisture damage in buildings is a serious issue that leads to problematic consequences and high economic costs. Despite the knowledge and awareness existing about moisture problems, extensive damager still occurs today. Studies of moisture in the exterior wall constructions shows that the issue if often caused by rain and water intrusion. These kinds of problem result in major costs usually because the companies have to replace the material and structural components and also in some cases tear down large parts of the buildings.The work includes moisture theory and descriptions of four different exterior wall constructions, wood stud wall with plastered facade, exterior wall with wood facade, exterior wall with concrete, and exterior wall with brick facade. Our thesis work describes how the constructions are affected and moisture damage due to water intrusion.

The automotive industry is today in a world of globalisation and external factors can influence the car companies and it is important that they progress with the people. When an external factor, as the oil price, increases dramatically, it will affect the economies in different matters. Other external factors are impacted by the oil price, for example inflation, unemployment and target rates. In addition, people are changing their preferences due to the attention of the environment. With this as the foundation the problem of the essay were divided into three aspects.

Society?s interest for environmental issues was reinforced in the 1960:s when the book by Rachel Carson, ?Silent Spring?, came out. She described a picture of a world without birds singing and this got the environmental debate going. Today, this debate has reached the corporate world since stakeholders are putting pressure on companies to show greater environmental awareness. Many companies show uncertainty when they are faced with these new market demands.

Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.

This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

Cameraria ohridella, the chest-nut leaf miner, is a new pest in Sweden. These moths make leaf mines on chest-nut trees, preferably on Aesculus hippocastanum, which results in brown blotches on the foliage and early loss of leaves. Since the first observation in Macedonia in 1985 it has spread rapidly through Europe. The moth arrived in Sweden in 2003 when it was observed in Malmö and surrounding areas. In this paper a literature study describes the morphology and life cycle of the chest-nut leaf miner. Further more a test with pheromone traps examining the number of generations in Sweden is shown.

This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

Companies? ability to differentiate themselves from their competitors becomes increasingly difficult when standardized technical solutions are used, which means that the employees become the most important resource. Many workplaces consist of a mix of employees with different backgrounds and of different ages, which highlight the generational perspective. Previous research has long focused on different generational drivers and of motivation at work, but there has been few studies in which the transfer of knowledge between generations have been examined. With that as a background, a qualitative interview study was conducted at a major IT company to investigate how employees legitimize knowledge and how it affects the transfer of knowledge between generations.

Monuments are raised all over the world of several different reasons. A monument dosen´t only refer just to itself, it also tells something about the historical context they are risen into. The overall purpose of this study is to try to reveal how history is used through the process, and rising of the monument "Vindarnas Boning" in Karlstad, Sweden 16/6, 1967. The historical narrative around this monument is about to show the importance of the esthetics, the main forces around the monument and last, how the monument legitimacy is maintained. Throughout those analytic tools, according to this study, I will try to examine possible other reasons behind this monument than the official one, who is to act as a remembrance of the finnish immigrants who settled in the unpopulated deep forests of Sweden and enabled to maintain a minor community separated from other influences, during the 16 th century and onward.

AbstractLean production has become one common concept within industries to make the work more effective and to meet today?s hard competition. A challenge for Chinese production is the threat from new low cost countries. It will become very difficult to succeed to produce to a lower cost than these countries; this led to that Chinese companies must develop new strategies, according to Lee and Zhou (2000). This will put China in front of new challenges and new strategies can be needed to retain their strong competitive advantages.