The Swedish Animal Welfare Act say that all milking cows must have access to pasture in summer time. That was a gift to Astrid Lindgren o her 80th birthday from the Swedish Government. Sweden is a predecessor in animal welfare, but how well do we live up to these big expectations? In this thesis I will examine how well the pasture for milking cows works. I have been interviewing farmers with milking cows and people in the business. I have also been searching information on Internet, and using the library of Alnarp. Cows that are kept on pasture are exposed to different kind of parasites, but on the other hand they run a smaller risk to getting acetonemi, pareses and udder infection. Veterinary Pierre Nordmark means that cows on pasture are more healthy then cows kept inside all summer.

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.

The traditional airlines exist on a market that is distinguished by an increasing competition. They are often partly or completely owned by the government and are characterized by slow decision making. Because of their existing structure and old business culture the traditional airlines find it hard to use price as a means of competition. Consequently the traditional airlines need to create loyalty amongst their customers. The purpose of this essay was to analyze and evaluate SAS long-term marketing strategies through a comparative study of the companies? management, employees and customers.

Bakgrund: De senaste åren har den offentliga upphandlingen ökat i omfattning och utgör nu ca 17 procent av Sveriges BNP. Det är viktigt att de offentliga upphandlingarna utförs effektivt och i detta arbete spelar kravspecifikationen en viktig roll. En bra kravspecifikation är en förutsättning för att den upphandlande myndigheten ska få in anbud som motsvarar det de vill ha medan en bristfällig sådan kan ha stora konsekvenser för resultatet av upphandlingen. Det är dock i mycket en komplicerad uppgift att formulera krav för en tjänst, vars specifika egenskaper gör den mer svårdefinierad än en vara.Syfte: Syftet med studien är att skapa förståelse för kravspecifikationens roll i den offentliga tjänsteupphandlingen. Mer specifikt syftar studien till att undersöka vilka förutsättningarna är för att kunna utforma en bra kravspecifikation och vilka konsekvenser en bristfällig sådan kan ha för resultatet av upphandlingen.Genomförande: Med en kvalitativ ansats och genom personliga intervjuer har upphandlares syn på kravspecifikationens betydelse och svårigheter undersökts.

Keränen, Sara & Jernberg, Marie (2005). Ämnet Idrott och hälsas betydelse för hälsofrämjande liv. Idrott för idrottare eller är alla lika viktiga? En kvalitativ och kvantitativ studie av lärares och elevers uppfattningar om idrott och hälsa samt sambanden dem emellan. (The School Subject Physical Education and Health´s Significance to Promote Health.

An energy study has been performed on two blocks in an area called Gävle Strand. The buildings are owned by a tenant-owner?s association called brf Carolina and were built by the company Skanska 2008. The builder as well as brf Carolina are pussled by the fact that electricity use is higher than expected while heating is less. Skanska is also very interested in finding out how much heat recovery from stale exhaust air through a geo-thermal heat pump is contributing to the general heating requirement and energy balance in four out of the ten buildings located on the properties.To find possible answers to the higher electricity use a literature survey on user behaviour was conducted.

 The current estimations in regards to the increase in environmental threats underline the importance of influencing individual behavior towards a more sustainable lifestyle. At the same time current trends show an increasing interest into ecologically produced foods around the world and that the consumption has seen a major rise in the 20th century. It is therefore of great importance that companies show their interest and commitment in order to offer and influence the consumer into choosing the environmentally sustainable alternative. Also, in order to properly reach out to the consumers, it is of outmost importance to map out their attitude towards these types of products. It is equally important, in order to fully realize the potential of successful positioning, to show an understanding for the underlying decision processes that dictates purchase.

The Social Democratic Party and the Moderate Party are two parties with different ideological background. The parties have different opinions in issues of public and private matters. The Social Democratic Party profiles it self, through the local and national party programs, as a party for solidarity and security. The Moderate Party, on the other hand, profiles it self through their programmes as a party with a possibility for the individual to shape his or her own life. Through a survey on members in the local government, and two key persons at national level, the view of municipal self-government has appeared.

This master thesis is commissioned by Permobil AB. The report describes thoroughly the developing process of an adjustable backrest for wheelchairs. The target group for the backrest are people that suffer from scoliosis or other spinal diseases. Because of insufficient pressure distribution usage of traditional backrests is not an option for them.The current solution has got a frame that is made by several adjustable links that is held in place by friction. Between the links velcro tapes are attached that is adjusts the depth.

Better, more efficient fertilizers with great productivity and economic returns are needed, but it is important today to find fertilizers that are also sustainable. It is also important to carefully monitor their impact on the environment, including potential side-effects. In this context, the microbial communities that carry out numerous essential functions contributing to a functional ecosystem are of particular interest. The present study is a complement to a pot experiment that investigated the potential of different waste products for use as fertilizers and how they affect the microbial community. In the pot experiment, the clearest treatment change in microorganism community function was found in the fully fertilized treatment used as a positive control. The question was whether this was indirect, i.e.

This work has been done to develop a plan for a future dairy barn at theGästgivaregården and to show the space needed for cows and replacement heifers. Itwould also show the storage that will be needed. The design was largely based on resultsfrom studies on six different farms, but also the facts that are taken from research papersand articles in order to compare theory with practice. Because some farms only whereinterviewed by phone I have used a query form to obtain comparable resultes.The aim is to build a new barn with Automatic milking. I've drawn a milking stable for120 milking cow and replacement heifers with the capability to house up to 140 milkingcows if the farm would expand in the future.Calculations of feed amounts and space requirements have been made to see how manyhectares are needed to supply the cows and replacement heifers with feed and to knowabout what size of storage space is required.The investigations made in this writing are to answer questions about the AMS-unit`sposition and how to best maintain a good health status in the herd.

Bakgrund och problem: Revisionsplikten avskaffades 1 november 2010 vilket betyder att mindre aktiebolag som uppfyller vissa kriterier inte längre behöver anställa en revisor. Enligt uppgifter från Bolagsverket är det en stor majoritet av de äldre aktiebolagen som väljer att behålla sin revisor medan det hos de nyregistrerade aktiebolagen är vanligare att inte ha en revisor.Syfte: Syftet med uppsatsen är att undersöka vilka faktorer som är avgörande för mindre aktiebolag i valet att ha en revisor. Vi ska även undersöka vilka fördelar och nackdelar de mindre aktiebolagen ser med revision och om synen varierar beroende på om det är ett bolag som registrerades innan eller efter avskaffandet av revisionsplikten.Metod: I studien används en kvalitativ metod i form av intervjuer. Personliga intervjuer genomfördes med sju olika mindre aktiebolag.Resultat och slutsats: Samtliga bolag är allmänt positiva till avskaffandet av revisionsplikten och menar att majoriteten av mindre aktiebolag inte har ett behov av en revisor. Majoriteten av bolagen anser att revision är en bra kvalitetsgaranti gentemot ett bolags intressenter.

AbstractArtists ? the invisible assets; a qualitative study about the view on music rights and artist brands as intangible assets within music companies.This paper is a study of what view representatives from Swedish music companies have on activating music rights and artist brands as intangible assets. Throughout the paper, a discussion is held regarding what the representatives think about activating these intangible assets. From this, we have identified and analyzed possible pros and cons to such activation.Our interest to this question was brought to us when we realized that most music companies in Sweden have intangible assets without activating them. This is, even though these are their main source of income.

When facing the fact that high yielding dairy cows has an increasing energy requirements, the practice of adding lipid supplements such as concentrates rich in palm oil and/or palm oil industry by-products become more common. Palm oil containing high levels of C16:0 causes high levels of free fatty acids (FFA) which are linked to larger milk fat globules (MFG) which affect the reaction of lipolysis resulting in rancid flavour and processing problems. Instead of using palm oil, rapeseed oil rich in C18:1 C18:2 can be used. In order to evaluate the effect of added C18:0 and C16:0 on milk lipolysis, 30 Swedish Red lactating dairy cows including 15 multiparous (MP) and 15 primiparous (PP) cows were randomly divided in three groups resulting in 3 10 cow-groups (5 PP and 5 MP cows per group) and fed one out of three concentrate mixtures: control (C), a standard concentrate mixture with no fat added; palmitate (P) as C plus the addition of palmitate methyl ester (10 % in DM basis); and stearate (St) as C plus the addition of stearate methyl ester (10 % in DM basis). Milk yield was registered, and milk samples were collected and analysed for milk composition, FFA content and size of MFG.

This thesis looks at two sides of the same coin: how to support the production and future development at a specialist medical technology department at Danderyd Hospital. The two sides are; a pilot study of a product management system (PDM) and an interview based study on the characteristics of the silent knowledge of the technicians. The department (National respiratory centre, NRC) is facing retirement of several key employees.The technical study shows that the success of an implementation is largely dependent on the users? prior knowledge and use of a 3D Computer aided design system (CAD).The system itself is shown to fulfill the Lifecycle requirement of tracking the products (mostly tracheostomy tubes) but without a CAD centered workflow, some substantial education and preferably some new recruits, an implementation of the PDM system will fail. The author recommends development of the current ?low-tech? system of MS Excel and Access rather than redistribute the dependency from technician towards a complex, commercial software and its vendor.The analysis of the technicians? silent knowledge with the newly developed method, epithet for silent knowledge (ETK), shows that the longer employment time:the more differentiated technicians become in describing their work,practical knowledge are regarded higher andthe social and collective problem solving factors of the work becomes more important.Typically, it is shown that a new employee should preferably enjoy problem solving, being pragmatic and social as well as having some prior education or work experience in a CAD and/or a PDM system..