The aims of this project were to describe the circumstances around dogs being left alone in cars, to investigate owners? knowledge of the risks associated with leaving dogs in cars and the relevant legislation and, finally, to study how changes in the air temperature and air composition in the car affect the dog. The project consisted of a survey of the literature, a questionnaire part and an experimental part. An important conclusion is the importance of the level of knowledge of owners, since there are several ways in which an owner can prevent their dog from heat stroke and, in the case of an eventual accident, their action can have direct consequences in minimizing the long-term damage to the dog and even whether or not it survives. Fewer than half of the owners in the study knew that for a dog suffering heat stroke, the most important thing is to bring the body temperature down. Only a third of dog owners knew that if a dog is left in a warm car and showing signs of heat stress, then the police should be contacted and the dog quickly helped out of the car.

An era ended in 1920 when the Walloon ironworks village of Strömsberg closed. The Wallon people had lived on the spot for 300 years and influenced the region was a lot. The kitchengarden in Stromsberg was a gardencenter 1920-50. The count´s good profits made him reinvest a lot of capital in the Wallon ironworks village to make it better and to construct forges, buildings and gardens. The kitchen garden´s history in Stromsberg started in 1660-70s, when Johan Vervier, built Strömsbergs first manor house.

Södra is a co-operative of private forest owner organisation which is owned by 35 000 private forest owers in southern Sweden. Forest owners in Sweden can choose to certify their Forestry. Södra uses PEFC (Programme for the Endorsement of Forest Certification Schemes) as their certification scheme for their members. Those who choose to certify their forest are obligated to follow the demands for forestry which PEFC requires. A ?Green? forestry plan is another important tool in the ambition to reach a sustainable forestry.

The supply of raw materials has always been an important issue in the Swedish Forest industry. Buying timber from local suppliers is important. To ensure raw materials to their industries the forest company must offer good prices and good business deals to their suppliers. The aims with this work are to find out how the contact between private suppliers of raw materials and how the forest company can be developed. To be able to do a complete study of the problems connecting with this subject a quality interview study has been done.

The aim with this report is to formulate a strategic method to optimize selection processes of DNA-samples from a faeces inventory to identify as many individuals in as few analyzes as possible, and by that keep down the costs of brown bear management. Brown bear management in Sweden founds today on results from faeces inventory and is substantially led by the county administration boards. Data from the years of 2004 and 2009´s inventories in Västerbotten was used to test and evaluate different methods in selection processes of which faeces that should be sampled. Comparison were made between making selection by chance, by spatial distribution and by calculating variations in logistic regressions coefficient b, in other words bear density and probability in finding same individual in several faeces. We can show making selection by chance is the most uncertain method.

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

Detta arbete är en teoretisk studie där syftet är att se om s.k. Health TechnologyAssessment (HTA) är ett arbetsverktyg som leder till evidensbaserad vård vidöverburenhet. Definitionen överburen graviditet är när graviditetslängden är mer än 42+0graviditetsveckor, eller mer än 294 dagar. Under januari ? mars 2007 genomfördes ettmini-HTA vid Sahlgrenska Universitetssjukhuset för att granska artiklar gällandeöverburenhet.

The aim of the study was to explore the methods used in horticultural therapy gardens in rehabilitating people suffering from fatigue syndrome. Nine horticultural therapy gardens were contacted of wich three chose to participate. Using case study as method e-mail interviews was carried out with the participants about their establishment and what kind of theories they based their methods upon. The material collected from the interviews was complemented with additional data from the establishments web pages and information pamphlets. Collected data was processed trough content analysis and then formed as background for the development of a program theory for horticultural therapy.

Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

Every year a number of tenant-owner flat deals are concluded and the availability of real estate agents on the market is today very widespread. It has become increasingly difficult for estate agents to distinguish themselves in a way that makes the estate agent the customer?s choice. Estate agents must have a good understanding of what is important to the customer. An apartment deal is, for most people, an important event in their life.

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.

As a forest owner you always have to consider hazards and uncertainty when planning your forestry actions. The aim with this report is to test my hypothesis that there is an overall difference between men and women when it comes to perception, estimation and management of hazards/risks in forestry. I will look into if there are differences in how men and women estimate risks in production forestry from an economical point of view. The aim is also to look into if there are differences between male and female private forest owners, in how they perceive and manage hazards in connection with a possible climate change. To fulfil this aim, an inquiry survey was undertaken in three different areas of Sweden, two areas in the south and one in the north. But in this report I have evaluated the three areas as a whole.

This project was a request of Norrbodal´s Forestry Board, Västra Götaland. It was performed as a qualitative interview analysis of private forest owner?s deficient motivation regarding pre-commercial thinning. The purpose of the project is to investigate what the Forestry Board can do to motivate private forest owners to do more pre-commercial thinning. The results build upon 16 qualitative phone interviews with forest owners that have their forest within the district of Norrbodal. The owners are divided into two groups, the one who have performed the pre-commercial thinning and the one that has possible pre-commercial thinning needs on their properties according to the pre-commercial thinning analysis ,which is the result of a satellite analysis.

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

This is a qualitative study about small auditing firms and their customer relationships with SMEs. It contains a total of eight interviews, two with audit firms and six with SME?s.The purpose of the study is to understand how small audit firms manage their customer relationships and if it exist any expectation gaps between the audit firm and the SME.One of the conclusions is that trust is fundamental and gets stronger over time; it is also linked with the personal relationship between the business owner and the auditor/accountant..