Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Vaccinology is an ever expanding field. As a member of the veterinary staff it is important to stay up to date with the continuous new scientific data and recommendations that affect the care that our companion animals receive at the veterinary clinic. This paper presents adverse vaccination reactions, their cause, risk factors and suggestions how we can minimize the risk of adverse vaccine events in dogs. Dog owners in Sweden were allowed to answer a questionnaire about adverse events following vaccination. Lethargy, edema and pruritus were among the most frequently seen adverse effects.

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.

Det finns många faktorer som påverkar kvaliteten på styrelsens arbete. Tidigare forskning har funnit ett negativt samband mellan värdering av företag och antal styrelsemedlemmar. Då det finns en avsaknad av liknande studier på den svenska marknaden avser denna studie att undersöka sambandet mellan styrelsestorlek och värdering av företag. Vi undersöker 203 bolag noterade på Nasdaq OMX Nordic under perioden 2011-2013 med hjälp av en regressionsanalys. I motsättning till majoriteten av tidigare forskning finner vi ett positivt samband mellan styrelsestorlek och värdering, mätt som Tobin?s Q, för företag listade på Nasdaq OMX Small Cap.

Wind and wind damage has become a hot subject because of the storm ?Gudrun? in January 2005. The main purpose of this study was to establish how the land owners attitude toward preventive wind damage actions was changing immediately after they had been struck by a storm. The result of the study was built on interviews. In springtime 2005 a total number of 20 private land owners were interviewed. Ten of the landowners lived in the province of Småland and ten in the province of Värmland.

In a city sometimes conflicts arise between either to save the species-rich vacant lots where many species thrive, or to build new buildings. Green roofs can then serve as a refuge for plants and animals that have had their natural habitat destroyed or diminished. Today we know too little about green roofs contribution to the biodiversity in the cities. We also know very little about how various types of vegetation on roof can increase biodiversity and its ability to attract different species.The aim with this study was to examine how different types of vegetation on the roofs affect the biodiversity of the invertebrate and how species-composition and number of individuals differ between the roof- and groundlevel.This study has been carried out on Augustenborg Botanical Roof Gardens in Malmo, and in an area about 1.5 kilometers away from Augustenborg. Three different types of vegetation on the roof and ground floor were selected: sedum- ruderal and grass.

Abstract The purpose of this work is to investigate children?s perception of Swedish birds. Through qualitative questions there were twelve children interviewed. I showed the pictures for the children of different animals that we discussed but with focus on birds. The children could partly distinguish which of the pictures that represented birds and who did not.

We have during these three past years been getting formal knowledge in business economics and believe that, now in the end of our education, we are qualified to the demands that are put on the labour market. The purpose of this report has been to write about, such an extensive subject area as public purchase though we feel the education is lacking this area and have therefore decided to do our dissertation in public purchase.Due to lack of time we have not been able to investigate in the extent we wanted, we had to delimit in sort of municipality and purchase product. We have been investigating in how the process of purchase of aid in Malmö municipality approaches because we wanted to enter deeply into those studies.This rapport represents the process of public purchases of aid from both the suppliers point of view as well as the purchase units. All the steps in the process are presented in our investigation.By writing this rapport we have presented the division of responsibility of aid, it is divided between Region Skåne and the municipality in Skåne. In Malmö the responsibility is divided between two activities, one of them is Hjälpmedelcentrum who is responsible of the municipality part and the other is Hjälpmedel Malmö who.s responsible of the regional part.We have decided to investigate only on the municipality part of the responsibility division and have gradually found out that they in Hjälpmedelcentrum reuse their aids after them being returned from the needed ones in the municipality or even after that the need has stopped, the unit can by reuse save on new purchases.In the end of writing this rapport we noticed that owners of small businesses have a difficult time of getting in the market of public purchase.

To be able to provide the growing human population with food, the productivity of the animals as well as land use needs to be improved and intensified. Hence, understanding the behavior of animals is crucial both for animal welfare and productivity as well as the management of the cattle. There are many factors affecting the grazing behavior of cattle in tropical conditions, such as human-animal interactions, herd management, breed, season and temperature. The purpose of this study was to investigate the grazing behavior of two tropical cattle breeds, Ankole and Boran cattle. Kenyan Boran belongs to a zebu type of cattle and is preferred to many other breeds due to the higher productive and reproductive capacity and adaptability to tropical conditions.

Smallholder farmers in Uganda suffer from declining productivity. With a rapidly increasing population, marginal land is taken into production and the current land management leads to loss in soil fertility and escalation in soil erosion. There are studies indicating that the use of agroforestry increases soil organic carbon (SOC) compared to systems without trees. Soils which are high in carbon have many advantages, for example better water holding capacity, which can reduce stress on crops during drought. The aim of this study was to determine the effect agroforestry has on SOC concentration in small-holder farming systems in Uganda. The intended system to study was farms practicing agroforestry methods or not in intercropped plantain (cooking banana) fields.

The aim of thesis was to, through a action research study and through individual interviews with five students, clarify their perspective on educational assistance in high school. The study shows that students prefer teaching in small groups outside of regular whole class because it gives the them access to the factors they consider crucial for a functioning support-time whit a skilled and dedicated teatcher, in a calm and safe environment. Moreover, the students claim the importance of technical equipment especially in the Swedish subject, but also in other subjects. Today the educational assistance varies from an outside-the-class teaching situation to a whole-class situation with teacher support as well as technicaal equipment. When the student were asked to describe the cinditions under which studies can be conducted with the whole class they tried to imitate the learning environment they have in a small group.

Företagen riskerar att utsättas för förlustbringande värdeförändringar i tillgångar och skulder, eftersom de exponeras för olika marknadsrisker som fluktuationer i räntor, växelkurser, råvaru- och aktiepriser. För att skydda sig mot dessa fluktuationer och för att minimera exponeringen av marknadsriskerna, använder företag sig av olika typer av finansiella instrument. IFRS 7 är den standard som behandlar finansiella instrument och riskupplysningar. Standarden infördes år 2007, med avsikten att intressenten ska kunna tillgodoses relevant information om företagets hantering och exponering av finansiella risker.Syftet är att genomföra en studie på finansiella företag inom segmenten Large- och Small Cap och undersöka till vilken grad de efterföljer upplysningskraven beträffande marknadsrisker enligt IFRS 7, samt huruvida det förekommer något samband i upplysningsgrad och Cap-tillhörighet.Studien behandlar samtliga finansiella företag inom Large- och Small Cap-segmenten. Punkter i IFRS 7 som berör marknadsrisker har valts ut och företagens årsredovisningar har granskats för att undersöka upplysningsgraden och om det finns ett samband mellan upplysningsgrad och Cap-tillhörighet. Resultatet visar att företagen inom Large Cap-segmentet upplyste helt enligt kriterierna i 36 fall av 64 och företagen inom Small Cap upplyste helt enligt kriterierna i 9 fall av 32.

This thesis studies the concept of balance in the management control systems (MCS) of a small Swedish company within the IT-sector. The aim is to evaluate the importance of balance and dynamics in MCS and investigate which factors affect them. The frameworks used are Simons (1994) four levers of control, and the five-factor model for balance and dynamics by Mundy (2010). The small IT company - the object of the case study - has grown extensively in the last years and needs to develop more formal MCS without losing efficiency and creativity in their fast-moving industry. The case study reveals that balancing MCS is important also in smaller companies with less formal MCS.

The pupose of this study is to qualitatively study how teachers at a high school work with the schools demokratic mission under the management by objectives and what the policy document says and how the students can partcipate in different issues. My question fomulations are: What does it say in the governing documents about schools democratic mission and student influence? How do teachers concretely work to implement the values of democracy and student influence? How can the class councils used as part of the school's democratic mission? The theoretical frame of the study is about the school democracy mission and the possibilities and limits.  Futhermore a brief review of the fundamental values of the school are presented, followed by how the democratic process works.I used the qualitative analysis in order to find a lot of information about a small amount. Its strength is to convey a lot of information about a small number of observations and if the material is small in size.

In the digital era, new services have entered the public libraries, like seeking information on the Internet, in databases, newspapers online etc. But many citizens do not know that these services exist. The libraries have a democratic responsibility to inform about them. In the county of Östergötland a project started in 2001 where libraries in five small municipalities built websites in which they present all their electronic services available. One of the aims was with the help of different kinds of marketing to reach special groups of people, like adult students, small companies and politicians.