During the recent financial crisis there has been an intense debate regarding small enterprise?s possibilities to borrow money. Statements from interest groups and results from surveys among Swedish non-financial companies indicate that their situation has worsened. Credit worthy enterprises that under normal circumstances would not have any problems getting financing are now facing financial difficulties. In contrast, an economic report from the Bank of Sweden concludes that Sweden does not suffer from a severe credit rationing due to the financial crisis.

SammanfattningSyftet med den här litteraturstudien var att ta reda på vad det finns för möjligheter och svårigheter att producera ål i fångenskap. Med nya hållbara metoder att föda upp konsumtionsål skulle utfiskningen av glasålar minska i världen och man skulle kunna fortsätta äta den goda rökta ålen med gott samvete.Det finns välutvecklade metoder för att inducera könsmognad hos han- och honålar. Detta utförs genom att injicera hormoner och man kan därför fråga sig om det är hållbart i en produktion för framtiden. Efter kläckning av larverna finns flera viktiga faktorer att ta ställning till, så som utfodring och optimal hållning av ålarna. Även ägg- och mjölkekvaliteten spelar en stor roll när det gäller att hålla ålarna vid liv.Abstract The aim with this study was to find out how far we have come to develop reproduction strategies in eel culturing.

The prevailing food and energy crisis of the world, due to the declining reserves of fossil energy and a never ending rise of consumption, forces us to look into new fields to supply our energy demand. The boom of bio energy is criticized, as food crops are used to provide biodiesel and ethanol and the volumes are ridiculously small to supply world demand. Algae are one of the world?s oldest life forms and exist in many different phyla, providing a great variety to choose from, for different purposes. Cultivating microalgae offer a way to produce energy at great volumes without competing with food production and at the same time the algae offer a way to use our expensive nutrients in a more efficient way, besides this the algae are carbon dioxide neutral since their carbon source can be supplied by the atmosphere and the additional energy required can be supplied by algal oil or other renewable sources.

Ravelsmarks gård have now reached the stage when there are few options for the future. The options are either a construction of completely new farm buildings or a winding up of the milk production. Present on the farm today there is 65 dairy cows plus recruitment. 44 cows stand in long-stalls and 20 cows stand in short-stalls. The objective of this study was to examine the profitability of a completely new cowshed. In order to get costs for investments different milking systems and equipment for feedstuff have been compared. The systems in the investment budget have been chosen on recommendations from advisers, salesmen and on the basis on what is suitable for the farm. One system where a so-called mix feeder wagon is used for the roughage seemed to be best suited for Ravelsmark. The different prices obtained for the manure well show that there are possibilities to decrease the investment costs.

The purpose with this literature study was to investigate the possibilities for improvement of forage protein in dairy cows with focus on feeding strategies and conservation of forage protein. The utilization of forage protein in dairy cows is often not that efficient as it could be. The feed crude protein consists of both true proteins and non protein nitrogen. The digestion of proteins in the rumen depends on the protein degradation rate and the ability of the microbes to synthesize microbial protein. The microbes need a balance between carbohydrates that provide them with energy and proteins that are degradable in the rumen.

Background: The difference between the market value and the book value of the companies has dramatically increased. One explanation is that the inflow of capital on the market has increased. Another explanation is that companies have a larger share of intellectual capital. The question is how this has influenced the company-valuator's use of valuation-models? Purpose: The purpose of this study is to find out what relevance the substance valuation model has, the DCF-model has, and also discover new valuation-models, among company-valuators.

Inom kort stundar en av Försvarsmaktens kanske största processer sedan förändringen mot ett insatsförsvar påbörjades under 90-talet. Soldatförsörjningen övergår från värnplikt till en professionalisering av hela personalstyrkan och soldater skall på frivillig bas rekryteras och anställas för att fylla upp Försvarsmaktens insatsförband. Med grund i Bernt Öströms rapport från 2008: Soldatförsörjning ? Redogörelse för modellerna i Danmark, Nederländerna och Spanien studeras de två nationerna Danmark och Nederländerna för att identifiera påverkande faktorer inom de bådas soldatförsörjningssystem. De två nationernas försvarsmakter, samt Sveriges, beskrivs övergripande med historisk bakgrund och nuläge angående soldatförsörjning.

Syftet med uppsatsen är att undersöka nytillsatta förstalinjes chefers upplevelser i en nyskapad tjänst, som benämns funktionschef, med 50 procent arbete i produktionen och 50 procent chefsuppgifter. Cheferna har tillträtt tjänsten internt och har ingen erfarenhet av ledarskap sen tidigare. Uppsatsen bygger på nio intervjuer och materialet analyserades genom en grundläggande kvalitativ metod. Resultatet visar att funktionscheferna upplever det positivt att ha blivit internt tillsatt till tjänsten då de har en större förståelse för myndigheten och arbetsuppgifterna samt en kännedom om sina medarbetare. Funktionscheferna upplever att en tjänst med två befattningar, arbete i produktionen och chefsuppgifter, är positivt för egen utveckling och gynnar arbetsgruppen och myndigheten.

Innovation has been identified as one of the key factors for economic growth long ago. However, the emergence of ?knowledge century? further strengthened the role of the concept since proper management of the knowledge is essential to make the best out of the innovative capacity of the companies as well as the countries. This necessitates a balanced intellectual property rights (IPR) systems, since these rights provide the basis to solve the market failures faced by innovating firms by creating property rights over knowledge. There is an inherent dilemma between invention and diffusion.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

The aim of this study is to find out if the former students think that they have made use of the courses they have taken at the Natural Resource Use Programme specialised in Animal Husbandry at Lillerudsgymnasiet or if the courses should be exchanged. In the study it is assumed that a course can be useful professionally, for further studies and in private life.The main questions are: Have the former students made use of the courses they took at the Natural Resource Use Programme specialised in Animal Husbandry at Lillerudsgymnasiet? Was it the right decision to replace the course Horses?I have sent a questionnaire to all the students who graduated between 2003 and 2007. Out of 107 questionnaires I received 66 replies (62 %). All students have studied the same mandatory courses but different eligible courses.

The Pallas cat is a small cat living in central Asia. The cat is approximately the size of a domestic cat but the Pallas cat is more stocky build and has a much thicker fur that enables the cat to live in a climate with temperatures plummeting to -50°C. The thick fur is one of the reasons this cat has been a popular game for hunters in the past. Nowadays there are other threats to the Pallas cat. One of the major threats today is the reduction of food sources.

In this thesis recruiter?s attitudes and usage of social media within the media business has been examined. The purpose was to find out whether a certain type of behavior in social media could or could not lead to a future employment. How much weight is put on the virtual identity and what does recruiters look for when the look someone up on the internet. Personal interviews with recruiters were done in six different media companies in Stockholm to find out how they used social media when searching and employing new employers.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Wermland was affected by the Spanish flu like the Swedish national average, about a half percentage of Wermlands population would lose their lives to the flu during the autumn 1918. The flu has for many fallen into oblivion. This oblivion is so wide spread that it´s possible to talk about a "collective forgetfulness". The society have selected to remember 1918 for "when the guns went quiet on the western front" and not for the millions who died from the treacherous Spanish flu. The world had already suffered enough from the four years of war that had been fought, thus the victims of the flu would be honored but would soon fade in to oblivion.  When you investigate deeper you get the picture that the national average don´t do Wermland and its cities or rural areas any justice when a large variations seems to occur within regional areas.