Titel: En studie av enskild firma, handelsbolag och aktiebolag - Vilka fördelar och nackdelar finns inom respektive företagsform?Nivå: C-uppsats i företagsekonomiFörfattare: Camilla Köhler och Petra Alperud WennemyrHandledare: Markku PenttinenDatum: 2013-februari Syfte: Syftet är att utreda skillnaderna mellan enskild näringsverksamhet, handelsbolag och aktiebolag och dess fördelar och nackdelar. Genom den empiriska forskningen presenteras för- och nackdelar med respektive företagsform, sett ur företagarens perspektiv utifrån beskattning, finansiering, risker, bransch och storlek.    Metod: I denna uppsats har en deduktiv ansats använts. En kombination av kvalitativ och kvantitativ metod har utnyttjats.

Modern milk production have come a long way when it comes to accommodating the nutritional and physiological needs of the animals, but unfortunately the behavioural and psychological needs of cows and heifers are often left unfulfilled. A long time for eating is beneficial for the digestion and also gives the cattle something to do and decreases the risks for developing abnormal behaviours. An important factor that influences eating- and ruminating time is the particle size of the roughage. The aim of the study was to find out if particle size influences the behaviour of dairy heifers, in particular with regard to eating behaviour and abnormal behaviours. The study was conducted at Uddetorp farm high school in Skara. Forty-two heifers of the breeds SR and SF were housed in 8 slatted floor pens.

South Africa has been among the top ten wine producing countries for at least 20 years. Even though the land under grapevines is decreasing globally it is still increasing in Africa. The awareness of environment has strengthen the last years and South African producers experience a high demand of environmentally friendly produced wine, especially from the European market. This demand was the driving force behind the development of the world unique sustainability certification, Integrated Production of Wine (IPW), which is inscribed in the South African legislation. What makes this certification unique is that consumers can trace their product all the way back to the farming practices owing to the identity number specified on the IPW Integrity & Sustainability seal on certified products.

Bakgrund: Folkhälsan i Sverige beror till viss del på befolkningens matvanor. Matvanor grundläggs i de tidiga åren vilket ger den offentliga miljön, exempelvis förskolor, stora möjligheter att skapa goda förutsättningar för barnens matvanor. På såväl global som nationell nivå finns flera styrdokument som berör barns matvanor och hälsa. Det debatteras ofta vilka risker befolkningens matvanor innebär. Vi ville öka förståelsen för matens möjligheter genom ett salutogent perspektiv.

One of the distinguishing features of successful societies is the ability to adapt to change, bothsocial but also natural changes like climate change. Climate change is a complex, dynamic,non-linear process with a great deal of uncertainty concerning the time perspective, risks andconsequences. A combination of factors like climate change, geographical vulnerability, adensely populated and highly built up coast line along with factors like deficient handling ofsurface runoff and a large usage of ground water leads to an increasingly vulnerable society. Italso puts a greater pressure on the society to have preventive measures in place.The number of actors working with preparing society to the expected impacts of climatechange and variability is increasing. However more than half of Sweden?s municipalities donot consider changing climatic conditions when planning, and many times even allow theconstruction of new living areas in known climatically vulnerable areas.

AbstractThis essay has as its purpose to discuss the current legal regulation of the concept of humanitarian intervention. The inconsistencies in the debate over the legal status of this concept, and the legal uncertainty it brings to the acts of states and the lives of their nationals is a motivating factor for the writing of this essay. However, it has been clear from the outset that the concept of humanitarian intervention is intricately connected to political and moral ideas and values. Thus, the attitude taken towards this doctrine will be highly dependent on the perspectives of the state, government or single author representing it.Following this starting point, the aim of this essay is not to present a single answer as to whether humanitarian intervention is, or is not, legal, but to research, compare and analyze the different arguments put forward in this subject in international law today. Hopefully, this will provide the reader of this essay with some insight into the sources of international law of today and how the principles of state sovereignty, non-intervention, the prohibition of force and the protection of human rights relate to the concept of humanitarian intervention.A frank overview of the UN Charter does not support use of force except in the case of self-defence or without a Security Council mandate.

Det här examensarbetet handlar om minneslundar för sällskapsdjur. Arbetet syftar till att ge en ny, förbättrad gestaltning av en befintlig minneslund men också till att ta reda på vad som är viktigt att tänka på vid gestaltning av liknande platser. Jag har genom en kunskapsinventering sammanställt en rad viktiga punkter. Kunskapsinventeringen bygger på litteraturstudier,samtal samt studiebesök.Den valda platsen för gestaltningsförslaget ligger i Falun. Jaghörde talas om den här platsen och att den inte var helt uppskattad och det var därför jag valde det här ämnet.

The Republic of Moldova, situated in eastern Europe and a former part of the Soviet Union, is now experiencing a phase of transition in both society and landscape. They have hardly any fossil depots and are currently dependent on Russian gas, with 97% of their energy needs imported. The new elected government wants to move towards the EU and this is generally seen as the way to grow and reduce poverty. Security in the energy sector is important and one tool is to increase the use of renewable energy sources. Through interviews, texts, and visits I have studied the implementation of renewable energies (RE) in Moldova through a society development perspective. The study has aimed to investigate the sociotechnical complexity of this subject and to discuss the potentials and way of dealing with the subject in the specific cultural context of Moldova.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

The purpose of this study has been to investigate the prospects for identifying and prosecuting individuals suspected of war crimes, within the process of exclusion from refugee status under article 1F(a) of the 1951 Refugee Convention, and using subsequent mechanisms for extradition or prosecution in international criminal law. A number of principles within human rights law and public international law have been advocated by the UNCHR and several human rights NGOs as necessary for a thorough application of the exclusion clauses; one that takes individual responsibility into account and upholds the aims and purposes of the exclusion clauses. There is a discussion as to whether specialised or accelerated exclusion procedures are justified for reasons of security and efficiency, or if they put the rights of the individual at risk and limit the opportunities for gathering information to support investigation and prosecution of the crime in question. Apart from the instruments of asylum law and procedure that have emerged within the EU harmonisation process, there are no general, binding rules on the procedural aspects of the exclusion clauses. One principle that regulates the consequences for the individual of exclusion from refugee status and decisions on extradition is, however, the principle of non-refoulement.

During whole-tree harvesting, there is a risk that the soil will become impoverished of nutrients. To prevent this, nutrients are returned to the harvested site as wood ash. This action also reduces the risk of soil acidification. Nevertheless, the ash does not result in any increase of tree growth if it is added on mineral soils, which is where the measure is most commonly used in Sweden. Due to the lack of growth response, the interest from landowners is small, which is why ash amendment today is not done enough to compensate for the need.

 AbstractMedia has since a long time back been writing about extensive thievery of recreational boats and their engines. The value of the stolen goods is estimated to several hundreds of million Swedish crowns per year. The widespread stealing creates a secondary market where boats sometimes are sold by sellers that do not have the rights to sell the boat. This creates risk for the buyer who most often is a private person. A situation the buyer can face is that the boat was stolen and that the original owner can demand to get the boat or engine back.

This bachelor of economics paper discuss that the increasing globalization has put the small companies in the Swedish textile and clothing industry in a situation where internationalization has become a necessity. Furthermore has the European Union lead to that this type of companies has to seek growth on foreign markets with great socio cultural distance from the home country, Sweden. Nowadays there?s no time to internationalize in the same course of action like before. Before, the Swedish companies begun their operations abroad in fairly nearby countries and only gradually penetrated more far-flung markets.

SUMMARY By altering the longitudinal slopes of the cubicle floors the drainage could be improved. If the altered slopes also position the cows further back in the cubicles the effect could be cleaner lying surfaces. In result this would lead to lower labour requirements, cleaner cows, cleaner udders and a minimization of the risks of mastitis. However, if the altered slopes lead to that the cows position themselves more diagonally in the cubicles the positive effects could be reduced. The altered slopes could even have a negative influence on the animals? natural lying behaviour.

Oilseed rape is an important crop in Sweden and is grown on about 90000 ha today. The interest in oil seed pro-duction is increasing because of growing demand and high prices for oil seed both in Sweden and Europe. However, an increased intensity in the oil seed production can bring higher risk of yield losses due to fungal diseases. The purpose of this study was to investigate what different fungi are associated with oilseed rape under field conditions and if their incidence is correlated to crop establishment problems. This study was carried out in three parts: 1) investigations on fungal community structure in roots and rhizosphere soils from young spring- and winter rape plants sampled in failed respectively good establishment patches in four fields, 2) investigations on the pathogenicity of fungi isolated from oilseed rape in controlled environment and 3) investigations on the effect of different fungicide seed treatments on germination and early plant development in a field soil naturally infested with damping off- and Verticillium wilt pathogens. The studies on community structure using a combined approach of standard fungal isolation techniques and DNA based methods revealed a high fungal diversity in three out of four studied fields of spring rape and winter rape. For some unknown reason, very few fungal species were identified from the fourth field.