Icelandic horses are becomming increasingly common in Sweden. The owners of Icelandic horses in Sweden usually believe their horses to be different from other breeds. Icelandic horses are predominantly considered to be less reactive, less neophobic and easier to handle than other breeds. Swedish owners of Icelandic horses also usually try to house and handle their horses in a way similar to the traditional extensive Icelandic way. There are no scientific studies of breed differences between Icelandic horses and other breeds, or of the housing of Swedish Icelandic horses.

AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.

Cats and dogs are often unattended by their owners both indoors and outdoors, and therefore there is always a risk that they will get hurt. In the past, poisoning cases was considered unusual, but nowadays they are considered more common. As a veterinary nurse, it is important to know the common symptoms of poisoning, especially when working with emergency veterinary care. A very essential part of the profession as a veterinary nurse is to inform pet owners about the potentially dangerous substances and how poisonings can be prevented. The purpose of this report was to find out what is written scientifically about some common poisonings in dogs and cats and to present available statistics that covers the number of animals poisoned by various substances in Sweden. Hopefully this essay can also be used as a handbook for professionals in animal health care and to assist in educating pet owners. The report mainly covers groceries found in many homes, often easy accessible.

This work is intended primarily for animal nurses/veterinary technicians and describe parts of the rabbits digestive tract, causes of gastrointestinal disease, symptoms, diagnosis, general care of rabbits with gastrointestinal disease and how to prevent that gastrointestinal illness occur. The work is largely based on literature studies but also on a questionnaire sent out to rabbit owners to get answers on how they generally hold and care of rabbits, which gastrointestinal diseases that are most common, how owners care for their animals at home during illness and to examine if the owners think that the knowledge of this subject is good at his veterinarian/clinic.The purpose of this work is to improve the skills of animal nurses but also to improve the skills of owners through competent advice from animal nurses.The result show that gastrointestinal disease often is caused due to improper feeding and care of rabbits and therefore is advices from animal nurses an important part of preventive care. Animal nurses are also an important part of treatment of rabbits with gastrointestinal disease when supportive care as fluid therapy, supportive feeding and supply of a stress free environment is important for the animals to recover..

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

Overall aim of this master?s thesis is to describe and identify perceived barriers in Swedish businesses within solar energy field and analyze, based on four theoretical viewpoints, how these barriers can be handled. In other words how can the barriers be overcome or eliminated to better succeed in the commercialization process? The method applied is qualitative in which data has been collected through phone interviews originated from seven Cleantech businesses which operate within solar energy. Furthermore this thesis has a descriptive- and an explorative purpose.

Water related problems are highlighted as a challenge to sustainable development and the topic of forests and water is gaining increased attention worldwide. Governing forest and water is a complex issue, as the interactions are affected by policies and actors from multiple levels and sectors. In Sweden, forests cover much of the land and forestry is an important land-use, inevitably impacting the water in the landscape. This study aims to understand and explain the existing governance framework around forestry and water in Sweden. Based on the Policy Arrangement Approach, the study?s research questions focused on the actors involved, the formal and informal rules, the resources and power structures and the discourses related to forestry and water in Sweden.

Background: Corporate Responsibility is not a new concept however in recent times more companies are starting to use different kinds of responsibility disclosures. These disclosures are voluntary and corporations may use them in the way they find suits them best. There is a lot of research in this field and there is no single explanation for what Corporate Responsibility is and how corporations should relate to it.Purpose: The purpose of the study is to examine the relationship between the controlling owners of corporations and CSR disclosure.Method: We use a content analysis and a survey study to examine the relationship between corporate controlling owners and the CSR disclosure.Conclusions: Our results show that controlling owners have little effect on the different dimensions of CSR disclosure. We have however found some differences between the different owner categories where some categories are found to use CSR disclosure to a greater extent..

The Chinese government´s aim to be self-sufficient in food production in combination with the increased food consumption in China has put high pressure on the productivity within the Chinese agricultural sector (He j et al, 2010). In order to increase the productivity, modernization and adoption of new farming techniques are essential. The opportunity to adopt and import foreign technology has lately been possible in China, as more authority and decision rights have been given to the individual farmers and the country has opened up for foreign trade (Zheng, 2012 & Fan, 1991). A more open Chinese market enables new opportunities for foreign agricultural companies to expand their businesses by introducing their products to Chinese farmers. But to succeed with this strategy the Chinese farmers must be willing to adopt these, for them new innovations. Minimum tillage is a tillage practice used worldwide that is suitable in northern China where drought and erosion are the main problems in the crop production (pers.com., Arvidsson, 2012). Potential users? opinion of new innovations such as minimum tillage is closely related to adoption (Rogers, 2003).

This work is intended primarily for animal nurses/veterinary technicians and describe parts of the rabbits digestive tract, causes of gastrointestinal disease, symptoms, diagnosis, general care of rabbits with gastrointestinal disease and how to prevent that gastrointestinal illness occur. The work is largely based on literature studies but also on a questionnaire sent out to rabbit owners to get answers on how they generally hold and care of rabbits, which gastrointestinal diseases that are most common, how owners care for their animals at home during illness and to examine if the owners think that the knowledge of this subject is good at his veterinarian/clinic.The purpose of this work is to improve the skills of animal nurses but also to improve the skills of owners through competent advice from animal nurses.The result show that gastrointestinal disease often is caused due to improper feeding and care of rabbits and therefore is advices from animal nurses an important part of preventive care. Animal nurses are also an important part of treatment of rabbits with gastrointestinal disease when supportive care as fluid therapy, supportive feeding and supply of a stress free environment is important for the animals to recover..

The interest in businesses active on the countryside and their funding situation has increased in recent years. In a survey, conducted by Leif Berndtsson (2003), it was reported that there is a lack of external capital in rural areas. According to Berndtsson (2003) the lack of external capital inhibits the rural firm?s growth. The essay attempts to answer whether the shortage of external capital is a factor that inhibits development for rural businesses.

Forest management plans have been sold to private forest owners by wood supplying companies for a long time. These plans are considered to be effi-cient tools to identify measures and wood volumes, and are simply a starting point for discussions between private forest owners and round wood pur-chasers. However, large variations are observed between different purchas-ers, in their usage of the plans. The purpose of this report is to identify to what extent a forest management plan can promote an increase in the amount of wood which a round wood purchaser can obtain and to find differences in the way of using the plans between different wood purchasers. Furthermore, the purpose is also to ana-lyse if varying owner structures can be underlie variations in the selling of forest management plans. Qualitative interviews with nine of Stora Enso?s round wood purchasers were performed.

Background: Corporate Responsibility is not a new concept however in recent times more companies are starting to use different kinds of responsibility disclosures. These disclosures are voluntary and corporations may use them in the way they find suits them best. There is a lot of research in this field and there is no single explanation for what Corporate Responsibility is and how corporations should relate to it.Purpose: The purpose of the study is to examine the relationship between the controlling owners of corporations and CSR disclosure.Method: We use a content analysis and a survey study to examine the relationship between corporate controlling owners and the CSR disclosure.Conclusions: Our results show that controlling owners have little effect on the different dimensions of CSR disclosure. We have however found some differences between the different owner categories where some categories are found to use CSR disclosure to a greater extent..

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

Bioenergy from the forest has been heavily debated in Sweden for several decades due to the interest of society to decrease dependence upon fossil fuels and limit the effects of climate change. The actual use of bioenergy from the forest has shifted over the years but increased during the last decades. Private actors within forest and nature conservation sectors play an important role for the development of bioenergy from the forest as well as for the debate and the implementation of political goals. Forestry in Sweden is characterised by ?freedom under responsibility? for private actors and the perspective of governance is valuable for studying actors and discourses.