I have done a case-study about building a new stable for slaughter pigs at a farm close to Kalmar. The farm is able to supply the breeding with cereals and it has enough area to spread the manure on. The most important factors to gain profit, is the cost for building the stable, the price of the feeding-stuff and the growth of the pigs. The discount from the slaughter-house was less important than I thought from the beginning, and it?s a factor that is hard to influence. With the new production of slaughter-pig and cattle that already exist on the farm, the farm will get a well-functioned rotation of crops with lye and autumn rape as interruption-crop.

Syftet med studien är att, genom de didaktiska frågorna vad? och varför?, studera synen på begreppet språk i läroplanen för förskolan i Sverige och Finland. En jämförelse av dessa två styrdokument, Läroplan för förskolan Lpfö 98 (Reviderad 2010) (Skolverket 2010) och Grunderna för planen för småbarnsfostran (Stakes 2005), visar på likheter och skillnader i idéer om språk. Metoden för analysen är kvalitativ, och lingvistisk textanalys kombineras med idéanalys. Resultaten visade att likheterna i de studerade styrdokumenten rörde sig om flera gemensamma teman men ordvalen och betoningarna skiljde sig.

Den enskilt viktigaste beståndsdelen för varje företags framgång och överlevnad är medarbetarnas förmåga att lösa de uppgifter de ställs inför. Förmågan kallas ofta med ett sammanfattande ord för kompetens. Kompetens är dessutom en av de viktigaste resurserna i ett företag. Med rätt kompetens kan ett företag utveckla konkurrensfördelar. Ju svårare det är för andra företag att imitera ett företags kompetens desto längre perioder har företaget en överlägsen konkurrensförmåga.

Barns föreställningar kring naturens olika fenomen är många. Ett fenomen som alla barn upplever varje dag är övergången från dag till natt och tvärtom. För att kunna ge barn förklaringar om hur saker och ting sker och hänger samman, är det viktigt att lyssna på deras föreställningar för att sedan bygga vidare på dessa. För att ta reda på barns föreställningar kring fenomenet dag och natt, har enskilda semistrukturerade intervjuer genomförts med elever i årskurs tre. Resultaten visar att eleverna hade förståelse för att solen, månen, jorden och andra planeter är i ständig rotation.

En revisors arbete regleras av en mängd olika lagar, regler och rekommendationer. År 1999 lagstiftades anmälningsplikten, vilket innebär att en revisor som misstänker ett ekonomiskt brott ska anmäla detta. Tidigare kunde revisorer inte agera mot oegentligheter och fel som de upptäckte i och med sitt revisionsarbete på grund av tystnadsplikten. Anmälningsplikten innebär ett avsteg från tystnadsplikten som av många anses vara en av revisorns viktigaste regler. Ett av skälen till att nya regler togs in i aktiebolagslagen var kampen mot ekonomisk brottslighet.

The Swedish military is trough the rescindment of military conscription on the 1 July 2010 taking a defining step towards a professional army. They stand before big recruitment challenges, not least to its foreign missions. This thesis aims to examine the motivations of individuals for going on missions abroad with the military. The thesis is built on seven qualitative interviews with individuals who have done foreign missions and is planning further rotations. The theory used is Fabrizio Battistellis motivation theory and a form of discourse analysis.

With a changing climate, we can expect higher temperatures and more precipitation in Sweden.As the temperature increases, new weed species are expected to migrate in from more southerlylatitudes, resulting in requests for new techniques for weed control. In addition, we might see agreater number of weed species and higher biomass production due to increased concentrationof CO2 in the atmosphere.Increased understanding of the biology of specific weed species will become more importantin future weed control. This will help to control the weeds more efficiently. Higher prices onpesticides and a public demand for reduced use of pesticides make growers more inclined to usemechanical weed control on a larger scale and to a greater extent prevent weed establishmentbefore sowing. A well-planned crop rotation is the most important preventive measure, whichmight also include delayed sowing, and dark harrowing and sowing.Research takes place on many levels within the weed area and several alternative methodsare being developed.

En revisors arbetsuppgifter innefattar att granska och kontrollera boksluten åt deras klienters företag och under dessa granskningar förväntas revisorn följa god redovisningssed för att boksluten ska ge ett rättvisande resultat. Aktuella händelser tyder på att revisorn riskerar att frångå god redovisningssed för att tillgodose deras klients behov vilket kallas jäv. När jäv sker sätter revisorn sin egen vinning framför intressenterna som påverkas negativt av ett felaktigt bokslut. Detta arbete förklarar vad i ett granskningsuppdrag gör att jävsituationen uppstår, samt hur BIG4 (PWC, EY, KPMG och Deloitte), samt Revisorsnämnden arbetar för att motverka att jäv uppstår. För att svara på första delen av forskningsfrågan har vi utfört en kvantitativ enkätundersökning med 156 respondenter.

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.

The Swedish e-commerce has been established for about 25 years, with strong growth from the millennium onwards. The companies that are active within it has many different backgrounds. Mail order companies were some of the early adaptors but today it is also common for companies to first create the e-commerce part of the business, before opening a store. A long list of companies has over the years come and gone, the rotation of the e-shops that are popular have constantly changed. We asked ourselves why.We wanted to get an understanding of the Swedish e-commerce, both from a business perspective and from a customer perspective.

The availability of digital models of real 3D objects is becoming more and more important in many different applications (e-commerce, virtual visits etc). Very often the objects to be represented cannot be modeled by means of the classical 3D modeling tools because of the geometrical complexity or color texture. In these cases, devices for the automatic acquisition of the shape and the color of the objects (3D scanners or range scanners) have to be used. The scanner presented in this work, a Shape from silhouette scanner, is very cheap (it is based on the use of a simple digital camera and a turntable) and easy to use. While maintaining the camera on a tripod and the object on the turntable, the user acquires images with different rotation angles of the table.

Sitka spruce (Picea sitchensis) is not considered to be a native species to Swedish forests. It´s origin is the pacific coast of Northern America, an area that is dominated by a coastal climate which makes it likely to believe that it would be well suited for growing in the south-west of Sweden. This study aims to investigate the gain in production that can be reached by growing sitka spruce instead of Norway spruce (Picea abies) in the county of Halland. A regression model based on data from forest experiments was produced to explain the gain in production. This model was based on elevation and annual precipitation. The model was then used to create a map layer in arcGIS that shows the gain of volume in comparison to Norway spruce in percent. An analysis was carried out to find what share of the forestland in Halland county that fell into four different classes of production gain.

Wavecraft AB develops medical equipment for heating of organic synthesises. The heating is done with microwaves, which improves the process in both speed and accuracy compared to the more traditional methods where heating elements are used. This report discusses the developement of an automatic lid mechanism for one of Wavecraft's product prototypes. The company assumes that the final product will be integrated by customers into fully automated systems, and the upgrade from a manually to an automatically controlled lid is therefore an important step in the product's developement process.The first stage och the project was an idea generation process. The ideas generated here were organized into five different concepts of which the best one was selected through the use of a concept matrix.

När ett företag råkar i ekonomisk kris ställs ofta revisorn inför nya eller ändrade förutsättningar. Revisionen kommer att bli mera omfattande, och revisorns ställningstagande vid olika bedömningar kommer att påverkas. Påverkan kan bero på olika faktorer. Bland annat kan en revisors personliga riskbenägenhet avgöra huruvida denne ska våga gå över gränsen från sitt revisionsuppdrag till rådgivning. Enligt ABL 13 kap ska kontrollbalansräkning upprättas när det egna kapitalet är förbrukat till hälften (ABL 13:12), men även om företaget saknar utmätningsbara tillgångar (UB 4 kap).

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.