For innovative organizations and companies it is essential to use existing knowledge to avoid spending time and resources on already existing innovations. By using patent information, companies are able to get a picture of what is already done in their area of interest. The main purpose of the study is to examine the information use in small and medium-sized enterprises that are members of the Swedish Inventor?s Association, focusing on patent information. The study examines the use of patent information and which barriers the companies have to patent information.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

This work is a literature review along with interviews from nine suckler herds. How to reducecalf mortality in the cow herd is the focus of this paper. To get profitability of a herd, it isimportant that you get a live calf per cow and year. Good fertility of the cows thus is veryimportant. During the years 2007 - 2008, approximately 5.5% of all calves born by beef cowsdied and about 8.5% of the calves born by heifers died.

Chewing behaviour includes both eating and ruminating activity. Chewing behaviour is of great importance for the feed intake as through the action of chewing (i.e. eating and ruminating) animals mechanically process the forages in small particle sizes and prepare the food for digestion. As cattle grow the chewing behaviour changes along with increasing body weight and chewing efficiency is increased. The aim of this thesis was to review the available scientific literature in order to describe chewing behaviour in growing cattle, as well as the factors that affect this behaviour.

Intercropping involving trees is called agroforestry and makes it possible to get higher production for every area unit. The trees can function as food, fodder, fuel, medicine; prevent mark erosion and much more. Agroforestry can also be combined with animal husbandry. The aim of this study was to document the animal production systems used by rural small-scale farmers maintaining ruminants and using agroforestry in the northern province of Rwanda. The farmers using agroforestry is expected to have higher milk yield than average due to homegrown protein. The method used during the study was semi-structural interviews with booth open and closed questions. In order to get in contact with farmers that matched the criteria; small-scaled rural farmers with ruminants and using agroforestry, the ?Vi Agroforestry Programme? (Vi-Life) in Kigali were contacted and the staff worked as supervisors, translators and contact with the farmers throughout the study. During the study nine individual farmers, two cooperatives breeding sheep and one group interview were conducted.

Vaccination of fish can be assumed to cause pain. This study was designed to see if we can minimize the suffering of fish following vaccination. Fishes are cold-blooded animals and thus more primitive than warm-blooded animals. Despite this, many organs, e.g. the nervous system, have the same basic structure as that of other vertebrates. The fibre system for conducting pain is more diffuse than in humans.

The Animal Protection Agency was in 2006, commissioned by the Government to: Evaluate how free range animals in the winter, can be kept and managed with special emphasis to animal welfare. The Animal Protection Agency was closed later in 2006 and the commission moved to the Swedish Board of Agriculture. The keeping of free range out wintered cattle, certain basic requirement are needed: by regulation, cattle should have access to a lying hall or other building that gives protection against aversive weather and wind and should offer a dry and clean lying area. There is a possibility for farmers that get an exemption from this regulation. But cases regarding farms which have had difficulties for this exemption has led to a discussion about if the animals can get the same protection in the nature which is comparable to a lying- hall.

This thesis is about informal seatings, those which are planned to merge into the city core environment and to supply a flexible public space. The thesis discusses how a diverse range of elements could result in different functions and social meanings. These are illustrated with visual examples and conceptual drawings. The position of the seating in a small public place is important, as well as its location in the city. Furthermore, the detail design of the seating, such as the form and dimensions have to be considered in order to create an informal seating appropriate for the user. This leads to the broad scope of this thesis which deals with the small scale - how the seatings can create a good environment in a small place; and the big scale - how a site can influence the city. This thesis suggests the physical design of some informal seatings and also investigates how these seatings can strengthen the place through their function and how they relate to their surroundings.

This master thesis aims to investigate and quantify the potential associated with increasing the usage of edible by-products as food for human consumption on the Swedish market. The main emphasis is on the Swedish production of offal and the obstacles that currently inhibit greater usage of these products as foods.The results indicate that the Swedish market for offal is limited. Only a small amount of the edible by-products that are produced in Sweden every year are consumed as foods and a considerable amount seem to be downgraded into animal feed or thrown away. The utilization of these products is restricted by economical, technical, legal, and cultural factors that all need to be taken into consideration. On the whole, large-scale slaughter plants seem to be more inclined to utilize these products effectively, as the profit from doing so increases proportionately to the produced volumes.

This paper is a compilation of some of the important viral zoonosis that can be passed from apes and simians (simian and prosimian) to man. Viral zoonoses are viral diseases that can be passed from animals to humans. The paper will also provide a better insight of the risks workers and visitors to the zoo can be exposed to. The viruses that this paper is focused on is herpes Bvirus, simian T-lymphotropic virus type 1 (STLV), simian immunodeficiency virus (SIV), Ebola virus, Marburg virus, yellowfever virus, monkeypoxvirus and hepatitis B virus. The choice of viruses is based on how infectious they are and how pathogenic they are.

Tourism has been an expanding market since the first travel agency started in the middle of the 18?Th century, and today it is a global industry, with intensified competition and high demands from the customers. Product development is therefore one of the most important aspects for successful companies, and scientists also agree that the first stages in product development are the most critical. This essay is focusing on those stages, regarding product development on travel agencies, and the research question is as follows: How are new tourism destinations developed and what is the difference in working process between small and big travel agencies? The empirical research consists of qualitative semi-structured interviews with two big and two small travel agencies.

In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

AbstractBachelor Thesis, School of Economics at Vaxjo universityProgram: Enterprising and Business Development, EBD 362, Spring 2006Authors: Jens Asp, Vivianne Holmer, Carl-Marcus WahlstromExaminer: Stig G JohanssonKeywords: Services, cooperation, collaboration, customer offer, knowledgeTitle: Service firms in collaboration ? A study of the development of small service firms in collaborationNutek presented numbers during year 2005 witched show that the Swedish service sector, for the first time ever, was greater than the industrial sector. The kind of firms that develop most is small service firms without employees. The topic of interest in this bachelor thesis is to study how this kind of firms can develop. There is a great number of strategic options for firms to choose.

The purpose of the study is to examine and analyze the relation between the existence of global companies and given support to immigrant- owned companies with large cultural difference from public services. This helps answering the question "Which affect does the existence of local dominating companies have on the establishment of small companies owned by immigrants with large cultural differences?" This has been accomplished through a field study containing twelve interviews with small companies in two different cities and two interviews with the community officials in each city. The research was thereby narrowed to only treat the two cities in Sweden in order to examine the relation between public services support to small immigrant-owned companies and how the immigrants experience the support from them. The analyze was made due to a handful of theories such as the The network theory IP model, Hofstede's 4+1 model and the Product Life Cycle.

This paper aims to investigate whether a small organization with small development teams can find a value in leaving a functioning development process to follow a formal systems development methodology, if these organizations can find support in an agile systems development method and in such case the method needs to be adjusted according to the organizations unique conditions.A traditional plan-driven system development methodology includes a number of phases that are carried out sequentially and a completed phase can basically not be resumed. All requirements are specified at the beginning of a project and at the end of the project only one delivery of software take place. This can cause difficulties in for example dealing with changing requirements. Agile system development methods intend to deal with changing requirements and to enable continuous delivery of valuable, working software.In this paper, both the traditional plan-driven methods and agile methods will be explained. Research methodology and existing system development theories will be discussed and a company where the study has been conducted will be presented.