I denna rapport har jag försökt att kritiskt granska och kartlägga hur polishundar tränas att hantera påträffade föremål. Det finns två tekniker som nyttjas olika mycket. Det skiljer sig mellan föremål som påträffas när hunden spårar efter en person, och när hunden sänds på ett s k saksök, eller uppletande. I den här undersökningen kan man konstatera att en teknik är säkrare än den andra. Säkrare för hunden, hundföraren, och rättssystemet.

This thesis examines political consumerism as a political tool for change. Consumers' attitudes and behaviour towards political consumerism is of special interest. The method used is a questionnaire with 59 participating students. Their answers are analysed both quantitatively and, to a lesser degree, qualitatively. The theoretical framework consists of Fishbein and Ajzen's theory of reasoned action and previously published research of essence.The consumers in this study generally rank corporate social responsibility (CSR) as important.

 We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.

 We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.

Background: Mergers and acquisitions have evolved from initially almost exclusively having been an American phenomenon, to becoming a common occurrence throughout the world. Companies though, are not defenseless against hostile bids, but must take many factors into account when selecting defense measures. Purpose: This paper aims to enhance the understanding of acquisitions through hostile bids on the companies studied. More specifically, this study aims to create a deeper understanding in how Scania and Skandia have chosen their defense measures, or could have chosen, before and during their hostile bidding processes with specific concern for their strategic credibility. Method: This paper is based on two companies listed on the Stockholm Stock Exchange exposed to hostile takeover attempts in a similar time period.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

This report relate a concept study that consider a number of different proposals to improve the overcharging system in BAE Systems Ha?gglunds tracked vehicle series BvS10, to maintain sealevel power at extreme altitude.At high altitude the power losses beacuase of the air density that decreases, which results in less fuel can be burned. The decreasing of air density also gives rise to fatigue failure of the turbocharger unless power is reduced.The proposals shall be as required by BAE Systems Ha?gglunds economically sustainable and defensible from a packing perspective. That means the selected solution must have a reasonable price tag and at the same time a minimal impact on adjacent components.The basis for this thesis is based on benchmarking of both the auto industry as the flight industry, to find inspiration and tips for improvement.Some of the concepts have after gathering facts and calculations been excluded while other solutions has been considered as workable and thus interesting for BAE Systems Ha?gglunds.Initially the current turbochargingsystem was analyzed in order to determine the starting point and thus be able to fix the current problems surrounding high altitude driving.

Teenagers are the group that spends most money on clothing. When choosing clothes, the so called internal and external signals could affect the perceived quality of the teenagers. The external signals are for example price, brand and place of purchase while the internal signals are the physical composition of the product as for example garment and size. The perceived quality is the attributes that the teenagers perceive that the specific article of clothing has. Today?s marketing, within the fashion line, is mostly to present the design of the product and aim the marketing for curtain segments and to keep a distance to others that are not within the segment group.

Bakgrund och problem: Goodwillpostens behandling i redovisningen är ett ämne som diskuterasflitigt i branschrelaterad litteratur. Problemet är att bolag i olika grad identifierar immateriellatillgångar, en skillnad som får följder för om värdet skrivs av eller nedskrivningsprövas. Dånedskrivning i litteraturen anses medföra högre resultat kan underlåtelse att redovisa immateriellatillgångar användas i syfte att påverka resultatet. Denna resultatpåverkan kan även utnyttjas som ettmedel för att gynna företagsledare i samband med särskilda situationer i företaget.Syfte: Syfte med studien är att se huruvida de studerade bolagens redovisade resultat påverkas avatt företaget har identifierat samtliga immateriella tillgångar som ingår i goodwillposten, vilkaskrivs av över en bestämd nyttjandeperiod, jämfört med nuläget att posten nedskrivningsprövas.Givet att resultaten skiljer sig åt undersöks om indikationer på resultatmanipulering finns i detempiriska materialet.Avgränsningar: Studien omfattar de bolag, inom branschen för konsumenttjänster, som vidstudiens tidpunkt var noterade på någon av listorna Small Cap, Mid Cap eller Large Cap på NasdaqOMX Stockholm. De år som studeras är 2008-2013.Metod: Materialet som studeras är huvudsakligen inhämtat från årsredovisningar tillhörande deföretag som ingår.

The purpose of this study was to examine whether urea could be an option as a nitrogen source for young cattle, the study was limited to risks related to feeding, growth and feed efficiency. Microbes in ruminants have the ability to convert nitrogen to protein, this has been highlighted by beef producers as they are in search of cheap protein feed resources. Urea can be a worthy source of nitrogen for growing young animals, because of its high nitrogen content and the low price. Studies have shown that the replacement of a portion of the total protein content by urea in diets with low content of crude protein, like corn silage, may improve animal growth and feed efficiency. Replacement of all the true protein with urea can result in reduced feed intake and microbial growth.

Purpose: My purpose of this study was to examine the factors that motivate Swedes to travel to Egypt and Thailand. To answer the question, I have used two questions.What are the factors that motivate Swedes to travel to Egypt and Thailand?What is the motive for Swedes choose to travel to destinations such as Egypt and Thailand?Method: The method I am using  is the qualitative method. The qualitative method has been processed through interviews of Swedish travelers, the Swedish travel agencies as well as Egypt and Thailand tourist agencies specializing in trips to Egypt and Thailand via phone and e-mail.Theory: The theory I am using are motivators and push-pull factors in achieving an understanding of the factors that influence choice for Swedes to travel to destinations such as Egypt and Thailand.Empiricism: The goal was to get a much more qualitative data from the response from the Swedish travel agencies, Egypt and Thailand tourist agency and Swedish travelers who have traveled to both of these destinations.Result: What I have come up with in my study is that the factors that motivate Swedish travelers to travel to Egypt and Thailand, is the warm climate, sun and sea, culture, variety, the cheap price situation and that there are activities for different age groups. This has led to the heat in both Egypt and Thailand has attracted Swedish travelers to travel to both destinations.

1 januari, 2004 infördes den nya revisionsstandarden (RS) som är en översättning av ISA, med hänsyn tagen till svensk lagstiftning. RS innebär flertalet nyheter vid genomförandet av revision. Bland annat har revisorns roll förändrats genom att revisorn numera skall granska och uttala sig om fler förhållanden än tidigare.Syftet med denna uppsats är att redogöra för revisorers och företagares syn på införandet av revisionsstandarden. Detta görs i form av en fallstudie med koncentration på tre utvalda RS (RS 402, 501, 570). Öhrlings Price Water House Coopers är representant för revisionsperspektivet och Vattenfall samt E.ON är representanter för företagsperspektivet.

AbstractFor several years, the organic food sales have increased, and more are choosing to buyorganic food of more diverse causes. Unfortunately the sales have slowed down the past year,a lot depends on the Swedish economy has been in decline and it has led to more will checkone more time on the price. But even if the sale value has decreased, the amount of organicfood has increased, it is because many stores have their own organic brands and they can pushprices down.The internet has become a great help in our daily lives, we do most our business via theInternet. But now we are not just paying our bills through the Internet anymore, we shopclothes, movies, music and books too. E-commerce was become more serious last decade andhas grown every year that has passed.

The primary focus of this Master thesis is to study how industrial house building can be implemented during production of rental flats under the terms of public procurement. In order to determine a suitable working process as well as presenting a possible architectonic result of the process, a case study is carried through.A housing projekt is designed on a site i Malmö, where the commisioner is MKB Fastighets AB and the contractor is NCC Komponent with the industrial building system NCC Komplett. The focus of the design is to accomplish high quality apartments to a resonable price, as well as solving the overall scheme for the site.The housing projekt, Kv. Flaggskepparen, built on the consept of a single house model, used to handle the entire site, shows that the building system is well suited to accomodate the commisioners demands.In order to reach the best possible architectonic result with the building system, cooperation initiatded in an early stage of the process is neccesary.A model is proposed to handle the situation under the terms of public procurement. The model suggest that the geometrical design is mainly carried out after inquiry and that architectonic qualities should mainly be defined in a non geometrial way for inquiry..