In some herds it has been observed that extremely short teats have become a problem; with a negative influence on the milking performance. The aim of this study was therefore to investigate to what degree the quality of the teats and the milk in cows with short teats is affected as compared with cows with normal teat length and furthermore if the milking performance could be improved by using a liner adapted to short teats. This study was divided in two parts. In the first part, it was examined if there were any differences between short teats and teats with normal length with reference to the milking performance, udder emptying, teat treatment, milk quality, and udder health. 11 pairs of cows were used and in each pair of cows one cow had teats shorter than 40 mm while the other cow had teats longer than 50 mm.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

To regularly remove woody vegetation along the roadside of forest roads is an important part of the road maintenance, since the vegetation binds moisture in the road side and, thus, the removal makes the road drying faster with results in improved bearing capacity. Vegetation removal also makes it easier to upgrade the road by material recycling from the ditch and, moreover, the visibility along the road is maintained.The aim of the study was to evaluate what type of chain flail is the best and most cost-effective for removal of different kind of woody vegetation along forest roadsides.Time studies were made on two chain flails when removing woody vegetation in three different classes; easy-, middle- and heavy shrub removal. The studied flails were one light and rather simple flail named Optimal M160 and a heavier and more advanced flail named Slagkraft H210. The removal was made according to Holmen Skogs? specification and the quality of the cleaning was measured by objective belt inventory.The productivity was higher with the heavy flail within all cleaning classes.

How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. The method that was used was by analyzing the impact of debt on profitability and market valuation through linear regression. The study examined 17 Swedish property companies listed on Nasdaq OMX Large Mid and Small Cap over a 6 year period (2007-2012). The authors found a slightly negative relationship between debt-to-equity and profitability measured by return on equity (ROE) as well as by return on assets (ROA).

Shock absorber units play a key role in establishing the driving dynamics and performance of automobiles. Öhlins Racing has manufactured high-tech automotive shock absorbers for over 30 years. Öhlins Racing?s advanced technology has contributed to over 200 world championships in automobile racing. Öhlin?s manufacturing process has long utilized automated fluid filling equipment during the final shock absorber unit assembly stage. The filling process consists of vacuum pumping the shock absorber unit and subsequent transfer of fluid. Vacuum pumping is necessary to remove residual air from the shock absorber unit prior to initiating the liquid filling stage. The presence of undesirable gases drastically compromises the performance of a shock absorber. The filling degree, defined as the final ratio of air to oil, is determined by the specific filling protocol as well as the specific equipment utilized.The current investigation aims to develop a viable technique to accurately determine residual air content in shock absorber units. If the filling degree can be appropriately quantified for a specific manufacturing process, then the air/oil ratio may be quantitatively related to shock absorber performance. The utilized measurement method must be completely integrated into the manufacturing process to guarantee shock absorber performance specifications according to the manufacturer?s standards. By utilizing the measurement method developed in this work, the manufacturing process, manufacturing equipment and product specifications can all be tailored to provide improved filling conditions.The developed measurement method provides accurate quantification of the filling degree under a wide range of processing conditions. The method establishes the relative quantity of air in the shock absorber unit by performing in-situ compressibility tests. The fill ratio can be controlled and varied by manipulating the vacuum pressure exerted during the filling process. Performance tests, however, indicate no correlation between filling degree and unit performance..

This study compare if there is any differences between Fairtrade certified and uncertified coffee producers in Aceh Tengah, Indonesia. The aim was to compare the way the two groups of farmers produces their coffee and see if there were any differences between them, income, post harvest, production etc. During a visit in the district of Aceh Tengah, producers from both groups were given a questionnaire with questions about their farm and their production. The results of the questionnaires showed that the certified producers felt they had benefits being a part of a certified cooperative. Even with the experienced benefits the certified cooperatives gave the connected producers, like agronomy consultation and workshops the uncertified producers had a higher income from the coffee per hectare. This study also indicated that introduction and presence of Fairtrade and the connection to the world market Fairtrade brings with it, has gained the entire area, for example with more stabile coffee prices..

Sedan 2005 har tillämpning av den internationella standarden IFRS/IAS varit obligatoriskt för alla svenska noterade bolag i deras koncernredovisning. Trots det relativt nya införandet av standarden sker hela tiden ändringar och tillägg i rekommendationerna. I januari 2009 kommer en ny reviderad version av standarden IAS 1 ?Utformning av finansiella rapporter?. Den nya versionen innebär att även de transaktioner som tidigare enbart redovisats direkt mot eget kapital, och som inte är hänförliga till ägarna, nu ska redovisas över resultaträkningen.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

The forest is characterized by many different values such as those related to forest productivity which are of a big importance for Swedish economy. History has proved that forest resources had helped the country in the transition from the agricultural to the industrial society. Today Swedish forest industry is among the strongest in Europe and significantly contributing to the Swedish export. The industry provides many direct and indirect job opportunities and is one of the biggest employers in the industry sector. It is also worth to notice that the forest can also generate an additional income for the owners, even if the forestry isn?t their primary income source.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

Background:Persons living with a mental illness often have to put up with a financial disadvantage. Their ability to work is often limited and because of that they have to rely on the welfare reform to get an income. This income is often low compared to other citizens which by itself is something strongly associated with mental illness. Purpose: The purpose in this study was to describe how people living with a mental illness experience that their economic situation has an impact on their daily life. Method: This study is a literature review containing nine scientific articles from previous research.

The focus of this two year master?s thesis in Library- and Information science is the study of two Swedish Public Library buildings with the examples Lomma and Halmstad. The main goal and purpose of the thesis is to try to uncover which views and values of the public library are expressed in the examined libraries; and to what extent these views manifests are shown in its architecture.The theoretical framework is based on Raymond Williams?s cultural concepts of effective, dominant culture and the two extremities of this culture, called residual and emergent cultures. A second aspect is Yi-Fu Tuans concepts of Space and Place.

This thesis reports on the methodology and results of a study with one retailers 73 units to investigate factors of the store managers leadership that influence productivity performance in store. The study determine the impact of ten independent variables in terms of the store managers leadership on four performance measures: (3) three productivity measures: Sales Over Labor (SALOL), Sales Over Inventory (SALOI) and Sales Over Square-metre (SALOS) and (1) one profit measure: Contribution Income Over Square-metre (CIOS). The result shows that the leadership factors give no more explanation to the economic results after factors of local market condition and the store attributes are taking in to account. The store manager's leadership can though influence his or her decision-making in-store. The store manager's decision to staff the store more intense (higher service-intensity) can increase the level of contribution income over square metre in-store..