The changes in the Swedish meat- and meat processing industry have been substantial in recent years. These changes will alter the business environment for many companies. In order to be prepared to face new threats and new opportunities, companies should be actively working on these issues. Risk awareness and by developing of risk management strategies companies can act quickly and effectively when the conditions changes. The objective of this study is to analyse whether and why companies in the Swedish meat- and meat processing industry use various forms of risk management strategies.

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 Master?s thesis is to examine how librarians in a Swedish public library view and discuss mediation of fiction. The questions posed in this study are: How do the librarians want to work with mediation of fiction? What type of literature should be provided according to them? How do they express that they relate and should relate to their users? The theoretical starting-points are three categories extracted from Jofrid Karner Smidt?s doctor?s dissertation Mellom elite og publikum: the approach to users, strategies for mediation, and ideals for mediation. The empirical material was gathered through focus group interviews with librarians in a public library.

Higher demands of competitiveness and efficiency have led to increasing sizes of farms, with more land, more capital and more comprehensive logistics. The aim is to gain benefits of scale economies that reduce the production cost per unit. However, a greater extent of the business exposes the farm of increased risk where small deviations rapidly can erase the benefits. A modern dairy farm thus put high demands on the farmer?s ability to coordinate, plan and manage the forage production through the whole process until storage to obtain silage of the desired quality and quantity at the right price. The objective of this study was to design a simple model, i.e.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

The purpose of this master?s thesis is to study attitudes and standpoints among a few librarians towards literature with state supported distribution provided by the Swedish Arts Council. By qualitative interviews with librarians at five different public libraries, the thesis examines which attitudes that flourish concerning the titles, how the circular of books is treated, where the titles belong on the literature map and if the system is producing a standardisation of this literature and if the conception of quality is relevant. We also study how the librarians relate to intentions of the Swedish Art Council with the distributed titles and how they regard their availability. Our theoretical framework is based on Hans Hertel?s model of five literary circulations and Theodor W.

This literature study assembles current knowledge about CODD (Contagious Ovine Digital Dermatitis). The aetiology of this disease is not completely known and to obtain a manageable overview, this study aims to summarize the knowledge from published studies and shed light on the subject. Search for literature on the subject has been made in the Web of Knowledge, PubMed and Google Scholar, and has been compiled in this paper. Footrot and ovine interdigital dermatitis are differential diagnosis of CODD and they possibly have a common role in the emergence of CODD. Several studies have drawn parallels to bovine digital dermatitis.

Arvika Smide is a supplier to the automotive industry with a focus on advanced drop forgings including powertrain and bearings. The great experience and high quality is Arvika Smide?s speciality. Today's competition in the industries puts high demands on the efficiency where each company has a quest for perfection.Arvika Smide has been through the thesis of Karlstad University, called for a situation analysis of aftertreatment whose effectiveness has not been fully desirable. The department includes the production steps blasting, quality control and packaging.The thesis contains the results from the situation analysis and comparisons of the calculations for selected reference period Q4 2009th.

Syftet med studien var att jämföra skattad livskvalitet hos patienter med kranskärlssjukdom före och efter genomgången 12 månaders hjärtrehabilitering samt att jämföra skattad livskvalitet hos kvinnor och män. Urvalet bestod av 117 patienter (35 kvinnor och 82 män) som deltog i hjärtrehabiliteringen vid Hälsoinvest Högbo AB under åren 1996-2001. För skattning av livskvalitet användes formuläret QLQ-AP (Quality of Life Questionnaire - Angina Pectoris). QLQ-AP är ett sjukdomsspecifikt formulär och de 22 frågorna är indelade i fyra olika skalor: fysisk aktivitet, somatiska symtom, emotionellt och tillfredsställelse med livet. Huvudresultatet i studien visade att deltagarna (n=117) efter genomgången rehabilitering skattade en signifikant förbättrad livskvalitet för totalskalan samt för samtliga delskalor avseende QLQ-AP.

Benthic diatoms are used in Sweden for monitoring water quality in run-ning water; the method is also frequently used in other countries in Europe. One of the problems of the diatom method is the need for sedimentation of the fresh sample, to be able to decant the over standing water and add alco-hol as a preservations solution. To my knowledge, no results have been published about how long the settling time must be to ensure that the ben-thic diatoms really have settled down to avoid a loss of the diatoms when decanting the over standing water. The aim of my investigation was to improve the Swedish method where the benthic diatoms are used for water quality monitoring. I wanted to find out the appropriate time necessary to wait until all diatoms have settled down before decanting the over standing water. First, fresh benthic diatom samples were taken in the river Fyrisån and the lake Mälaren on different days. After arriving in the laboratory, I waited three different times (30 min, 60 and 180 min) for the diatoms to settle.

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..

Political exit from governments is an unusual phenomenon within Swedish politics. The purpose of this essay is, from an ethical perspective, to particularize, understand and analyze the actions of the Swedish minister of defence, Mikael Odenberg, in his decision to exit the government in September 2007. We will put light on the ethical conflict Odenberg apprehended, the courses of actions and finally his ability to solve the ethical dilemma. The conclusion is that the case of Odenberg involves several dimensions of the conflict, associated with a succession of different loyalties. Odenberg were in two minds whether to act up to his own conviction or be in sympathy with the government.

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

The aim of this study was to examine how the interviewed primary teachers in two schools situated in the Stockholm area understand themselves as teachers in relation to their image of the good teacher. The research questions were: How do the informants discuss their image of the good teacher? How do the informants describe their own role as a teacher?A qualitative method, by interviews made with four primary teachers, was used to collect data for the examination. The results from the interviews were analyzed and discussed from the theories and earlier research concerning the role of the teacher and what they describe as the good teacher. The theoretical connection of this study was based on the theories of Vygotsky, Piaget, Bruner, Dewey, Dreikurs, Kounin and Glasser concerning the relationship between the role of the teacher and learning.