3In the last couple of decades there has not happened much inthe ?farriery?- department. The work procedure, methods andfarrier´s tools have stayed the same over time, which have ledto a huge workload that is wearing the active participants out.So think if you were able to ease the working process of horseshoeingfor a farrier. The farriery is still first and foremost aprofession based on handicraft that has to relay on the farrier´sgood memory, sight and sense. The workplaces for a farrieris most of the time at the hiring horse owner`s stables, whichmakes it harder for the farrier´s to have influence over theirworking situation.

 AbstractMedia has since a long time back been writing about extensive thievery of recreational boats and their engines. The value of the stolen goods is estimated to several hundreds of million Swedish crowns per year. The widespread stealing creates a secondary market where boats sometimes are sold by sellers that do not have the rights to sell the boat. This creates risk for the buyer who most often is a private person. A situation the buyer can face is that the boat was stolen and that the original owner can demand to get the boat or engine back.

The aim of this study is to investigate which communication strategies and channels the mu- nicipal company Falu Energi & Vatten should use in order to become more efficient in com- municating with citizens between 18 to 29 years old. The company is owned by the munici- pality of Falun and manages community services in electricity, district heating, fresh water, sewerage, metropolitan area network and waste disposal. The following theories have been used in the study: convergence culture, digital natives, information overload, communication strategies and uses & gratifications theory. The methods used in the study are 4 focus group interviews and one informant interview. The members of the focus groups where within the age range 18-29 years and lived in the city of Falun.

Due to better nutrition, veterinary and overall care, pet dogs? lifespan has increased. With more old dogs we see more health problems associated with age, among those cognitive decline, leading to deficits in learning and memory, disorientation, anxiety and other altered behaviors. Cognitive decline can have severe negative impacts on the life of both dog and owner, when the dog for example forgets being housetrained or starts being awake at night. Two pet food manufacturers have developed food with specific ingredients in order to improve cognitive functions or delay the onset of cognitive impairment. Hill?s Pet Nutrition has developed a dog food with supplements of a broad spectrum of antioxidants and mitochondrial nutrients, aiming to diminish oxidative damage in the brain, thereby maintaining brain function and improving learning ability.

On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.

The aim of this study was to describe how body language of humans affects the domestic dog (Canis familiaris) and how it can be implanted in the stressed situation that occur at an animal hospital. The subject is brought to notice because the author has experienced that dogs can get more stressed when a stressed and nervous owner is attending. Humans affect each other through posture, facial expression, voice and movement, and are often driven by their emotions, which can differentiate the verbal communication from the non-verbal communication. This occurs both consciously and unconsciously. Every human uses body language but not everyone knows how it is used or how to understand it.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

The purpose of this report is to create and develop a model that streamlines and helps the innovationprocess of an idea owner and also in the development of ideas.This model should be able to apply for workshops and in innovation advice or business devlopment. I used the qualitative method in my essay just to get a maximum clear data collection, where the seven respondents were included in the interviews. However, much of the information retrieved from the theory books and research/science articles, in order to answer the research/Sceince question in the best possible way.

Feline asthma is a condition very similar to the respiratory disease affecting humans. It is causing, among other things, a constriction of the bronchial airways, an increase of mucus production and damage to, or erosion of, the epithelial membrane. The symptoms occur intermittently and do, in most cases, evolve during a long period of time. The aim of this essay was to investigate whether there are any nursing routines for feline patients with asthma in animal clinics and animal hospitals in Sweden, and if so, to compare similarities and differences. A literary study of research material also led to a suggestion of how to form a nursing routine for this type of patient.

The aim of this report was to do a case study at a geothermal heating system which has been in operation for about 5 years, and study if its performance has changed during this period of time. A literature study about the processes involved was also done in purpose of background knowledge.The tenant-owner?s association Duvan at Petterslundsgatan in Uppsala installed year 1999-2000 a geothermal heating system. The purpose of this installation was that they hoped it would lead to a smaller usage of district heating which would lead to a reduction of the heating expenses for their buildings. The geothermal heating system consists of 19 energy wells and 4 geothermal heat pumps, and it is one of the first systems of that size in the region of Uppsala.

The study aims to reduce energy consumption in apartment buildings where individual metering and charging of heat is applied. The aim is to develop planning and design for individual metering and charging in apartment buildings.The study is based on literature review, interviews and case study that include analysis of existing documents. Interviews were carried out with the property developer and the involved consultants who planned the apartment building Yasuragi. To investigate the differences the condominium association has noted in heat consumption between flats, the debit values of the heat were used to discern which houses that were furthest from the average consumption. On these flats there were temperature measurements and thermal photo shoots made for discriminating behavior and possible construction techniques which could be the explanation for the heat spread.Boverket shows that the consumption of heat can be reduced by 10-20% after insertion of individual metering and charging in an apartment block.

The aim of the present literature study was to define and describe the area ?compliance in veterinary medicine? (i.e. the way treatment recommendations are being performed) and discuss the factors that influence the level of compliance. Based on the findings, a model that intended to increase compliance in orthopedic postoperative rehabilitation of dogs was designed. In the daily work as a veterinary nurse it is essential that one provides the best possible care to the animals from the beginning to the end of the treatment.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Energy issues are constantly increasing attention in today's society. People's impact on Earth isentered in more contexts. Many discussions are about how the entire social structure needs to bestreamlined in order to achieve sustainability. The residential and service sector accounts for 39 % oftoday's total energy consumption in Sweden and the increasing electricity prices have made buyersmore interested in energy issues.There are many buildings in need of refurbishment today, including all the apartments that werebuilt in the 1970s to reduce the housing shortage at the time. 650 000 apartments of one millionapartments were built during the so-called the one million program and is currently in need ofrefurbishment.

Background: Vaccination is an important part in cats? welfare. It both helps to prevent the individual cat from catching a disease or lessen the symptoms of it, and protects the entire cat population from an epidemic. It is the cat owner who makes the decision to vaccinate or not. Understanding the cat owners? perspective regarding vaccination may improve communication between the owner and the veterinary nurse, which may lead to a higher vaccination rate among cats.