The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of volatility in the relevant company?s share price. The paper is grounded in sustainability reporting and financial risk. With the world facing significant changes and natural disasters, there is an urgent need for action to mitigate environmental impacts to avoid devastating consequences.

The German equine housing system, HIT Active Stable?, are adjusted for keeping horses in groups, and are well establishes in Germany. Now the system attracts attention here in Sweden. The purpose of this study was to investigate if the horses have any be-haviours need of free access to roughages like straw or hay, after they have been visit the concentrate feeding station. A study was carried out at family Krohn?s active stables in Bönningstedt, Germany.

IKEA HaparandaTornio employ some two-hundred people in its furniture retail store.Keeping track of staff statistics and employee information has previously been achievedthrough the use of a basic Microsoft Office Excel spreadsheet. The store?s human resourcesdepartment requested an upgrade to this system with the hope of speeding up andsimplifying the administrative process, as well as to make it easier to monitor HR-relatedtarget statistics. The following report documents the development process of that upgrade ascarried out by the author. The project draws on research in usability design and cognitivepsychology to develop a user-friendly interface.

The purpose of this study is to examine the information seeking behaviour among unestablished archaeologists. Special attention has been directed to the areas of informal communication and the development of personal networks. As a former archaeology student I have been able to apply my previously acquired knowledge when writing this thesis. The empirical study is based on nine interviews with archaeologists each with more than one and less than four years of professional experience. They all have various experience of working as a fieldarchaeologist and five have simultaneously worked as university researchers.

Thesis in Musicology and Artistic Practice by Anders Soldh. Part of the work for the master?s degree. Studies from School of Music, Theatre and Art, University of O?rebro, 2007.

The purpose of this thesis is to examine the performance of different types of queries in the AltaVista query-based search engine. Thirty information needs have been collected from an ask-a-question service on the World Wide Web, which means that they are based on real users information needs. This is done to avoid partiality in the study. The author has invented different types of queries for each and every one of the information needs in accordance with the search syntax available for AltaVista. The types used are Boolean expressions, queries including proximity operators, phrases and queries directed towards a specific field.

Music streaming services are changing the music industry from the inside. After being struck by the piracy wave in the early 2000's, the industry was characterized by declining sales, layoffs, and a seemingly futile battle on what had become a culture of copyright infringement. After the successful launch of the music streaming service Spotify, the Swedish recording industry took a turn for the better. Music streaming services are creating both new opportunities and challenges to the music industry. This paper aims to study some of the opportunities and challenges concerning the creation of new music.

Mountain holding in the 21st century ? difficulties and possibilities This study examines the difficulties and possibilities that mountain holding farmers have today. The following questions were considered: i) Who is cultivating mountain holdings today? ii) Which is the most important reason to keep animals there? iii) What kind of subsidies are most common? iv) What kinds of animals and what breeds are the most common? v) For how long period of time are the animals kept at the mountain holdings every season? vi) How are the fundamental regulations in the animal welfare law being followed, and are there any problems/conflicts in keeping animals at the mountain holdings? vii) What meaning do the animals have for the farmers and what are the farmer?s thoughts about the future? A survey based on these issues was sent out to 107 mountain holdings farmers with animals on grazing land, where 59 % submitted a response. The results showed that knowledge on how to keep animals at the mountain holdings was overall good.

Warthogs live under natural conditions in matriarchal groups, bachelor groups and yearling groups. Just like all pig species do warthogs have a complex behaviour repertoire. The semi-wild warthog population at Kichwa Tembo Lodge, outside Masai Mara National Reserve, lives in a fenced area with access to food all over the year and is protected from predators. The aim of this study was to observe the male warthogs? mating behaviour and their hierarchy during the mating season.

This study examines the closure of public libraries, and the nonprofit organizations takeover of them as a phenomenon. The aim is to understand why the nonprofit takeover is common and what the takeover symbolizes and if the discourse in media invokes the views on libraries and the profession.Interviews were made with librarians, politicians and representatives of a nonprofit organization to study different sides of the phenomenon. Other empirical data were found in local and national newspapers and media-channels. I discovered that public libraries are highly valued by both politicians and the community. The study also showed that a library in a community makes people feel valued.

The discussion of the swedish treatment of offenders often revolves round the two contradictions punishment and care. Modern prison is described to be based on values such as humanity, care and respect, although the main task is to protect the society from criminals by keeping them locked up. This study focused on the role of the prison officer with the purpose of understanding how he sees his profesional role in an organisation influenced by punishment and care.Central questions are: How does the prison officer handle his role as caretaker in an organisation where he not only has the right to, but also is obliged to, controle and power his clients? How does the prison officer define his working role and does he find any dificulties in combining these?The research was realized during the months of April and May 2005 through qualitative interviews and conversations with prison officers working in a swedish prison. It also contained a minor fieldstudy in that same prison.The results showed that the principle conflict between punishment and care have an insignificant influence on the daily work of the prison officer.

This thesis strives to demonstrate my increasingly phenomenological approach to musical composition in relation to the extensive body of musical works connected in different ways to the poetry collection ORDER by the Swedish author and play-wright Lars Norén. The hand, the touch, the voice, the space (environment) and its philosophical implications are scrutinised from a poetic perspective (my poetics). The question of language (the word), the sign (text), sound/noise/music and its immanent bodily qualities are focused and questioned in my own work as well as in primarily two case studies of the music of Pierluigi Billone (1960-) and Morton Feldman (1926-1987).The text reflects the emancipatory process my music has undergone the last 4- 5 years: moving away from language and text (representation) to body and sound, although preserving and nurturing the extended idea of the sign (as signification of sound and body) as a possible embodied vehicle in my composing and artistic thinking.The reader is invited through the extensive use of sketches and work methods to witness and follow this process as a manifestation of the ?doing? rather than the presentation or construction of an analysis in an academic sense.The thesis offers no solution and it fails to encapsulate all of the so-called ORDER-MUSIC (the music that is connected with Norén's collection of poetry) Instead it proposes a possible way of ?opening? the process to a basically phenomenological methodology inside the musical field of score based chamber music..

In this thesis, I have discussed which (herbacious) perennials that are sold most in the county of Norrbotten in the upper north of Sweden. Also discussed are the factors considering overwintering and factors that affect the chances of survival. The reason to the subject is that I m born and raised in Norrbotten and throughout the years I ve wondered why so many of the perennial flowerbeds look so similar. The purpose of the thesis is to give another approach to the composition of the garden by explaining some of the factors that controls the survival of plants. The information is gathered partly through interviews with plantshop personnel and partly by a literature study. The results of the interviews reveal that tradition and hardiness is the major reasons to the consumer s choice.

Fetma är ett ökande problem hos dagens hästpopulation. Allt fler hästar diagnosticeras också med insulinresistens (IR) och ekvint metabolt syndrom (EMS). Dessa sjukdomar har ofta kopplats samman med intag av lättlösliga kolhydrater och fetma. Behandlingsregimen för de drabbade hästarna utgörs till stor del av dietprogram där mängden lättlösliga kolhydrater är kraftigt reducerad. Dock vet man inte om både utfodring med lättlösliga kolhydrater och fetma utgör riskfaktorer.