Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

The third most common conifer in Sweden is Pinus contorta (lodgepole pine). It originates from the western part of North America and was brought here in the end of the 1920s. The lodgepole pine is today allowed for commercial plantations in central and northern Sweden, excluding high altitude locations. Since 1979 only plantations with scientific purpose are allowed in south-central and south Sweden. This document is focused on how lodgepole pine manage perform compared with Pinus sylvestris (Scots pine) in the southernmost part of Sweden, Götaland. The idea came from the fact that the Swedish government is evaluating a notification from the National Forest Agency that suggests lodgepole pine to be allowed for commercial plantation even in southern Sweden.

The competitive situation for businesses has experienced drastical changes as an effectof globalization and changes in consumer demands. Product related competitive advantages arerisking to quickly become presumptions for competition. The demand for increased innovationpace, along with the intense price competition, has led to buisnesses trying to find new ways todifferentiate themselves and Corporate Social Responsibility has became one way of doing so.The bad working conditions associated with the textile industry have rised a debate about thebusinesses? Corporate Social Responsibility. The future is heading towards more and morecompanies choosing to take their social responsibility, many of those experiencing this to be anadvandage in the relation with the consumers.

The company System Andersson is developing systems for controlling materials and production in industries. They want to add a new service, where parts of those systems are accessible through cell phones.In this paper we are investigating which technology are best suited for this kind of application. And then we describe how we are developing a prototype fort this application, based upon that technology. After investigating technologies such as Java ME, Microsoft Silverlight, and web applications we settled upon building the system as a web application, customized for a mobile environment.To build a web page which is readable by many different cell phones we use the markup-languages which are developed for cell phones. We put much effort in reading about the standards and recommendations for the mobile web, produced by the organizations W3C and OMA.

The main objective of this study was to evaluate animal welfare situation in Ethiopia during slaughter and to investigate chain activities between animal markets and Kera abattoir in Addis Abeba. In total, 442 animals were observed within 52 groups of cattle; both ox and calves with different breeds. The study was divided into four different sets of data collection; behavioural observations, recording of slaughter process, observation during transport and interview. During the behavioural observations, an ethogram was used with 46 behaviours observed, categorised into 5 different groups. The data was calculated using Excel and SAS. The results indicated that a significant correlation (p-value.

Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

The purpose of this report was to investigate to which extent local presence of large herbivore mammals (Alces alces, Cervus elaphus, Capreolus capreolus, Dama dama and Sus scrofa) covaries with small rodents (Myodes glaerolus, Apodemus flavicollis and Apodemus sylvaticus? The hypothesis was that high abundance of wild ungulates would inhibit the density of small forest rodents. The data was collected during field work within FoMA (Environmental Monitoring Assessment)/SLU (Swedish University of Agricultural Science). The Ungulate dropping inventory and rodent trappings, which is the base in this report, where performed 2012 ? 2014 in Gnesta/Nyköping municipalities (G/N) with a relatively high density of wild ungulates and Vetlanda/Växjö municipalities (V/V) with relatively lower wild ungulate density.

VEP, visual evoked potential is an electrophysiologic test that can be used for evaluating the higher visual pathways. The aim of this study was to investigate if it is possible to adapt this method to horses. This method could have a clinical use in addition to the existing diagnostic methods that are available to evaluate vision in horses. Firstly, this study contains a summary of relevant studies done on animals and, secondly, an experimental part where the possibility of recording VEP in nonsedated and sedated horses is investigated and where to position the recording electrode to obtain the best results. Our results show that it is possible to record VEP in horses in a clinical setting. VEP was best recorded in the sedated horse to avoid movement artifacts and other disturbances.

Subclinical mastitis (SCM) is a well-known problem in the dairy sector, where it causes severe economic losses mainly due to reduced milk production. This is a problem not only in the western world but also in developing countries. Surveys from different developing countries have shown a SCM prevalence of 52.4 ? 88.6 % at cow level and 26.7 ? 63.2 % at quarter-level. To combat mastitis is important to optimize the milk production of the cow.

As a pet owner you are likely to someday face the decision to euthanize your pet and as a veterinarian or veterinary technician you are the one to perform this euthanasia. The reason for euthanasia may be depending on the animal, for instance illness, age and behavioral problems or depending on the needs of the owner or the society, so called convenience euthanasia. Many different euthanasia methods can be used when putting an animal to sleep. The method preferred in animal hospitals is pharmacological euthanasia either by inhalation of anesthetics or by injection of a euthanasia agent. If the pet owner wishes to be present during the procedure it is important to prepare him for what will happen. Many animals are sedated before the euthanasia in order to reduce anxiety and to ensure a softer transition between life and death. The euthanasia agent can then be administrated for instance intravenously or intraperitonealy.

The amount of cargo has since the 1970s increased in Sweden and the road traffic accounts for a large part of the transported volume. In Stockholm County the amount of cargo is calculated to be doubled in size from year 2001 to 2020 which means a greater need for transport is required. Much of these transports are being carried out by haulage companies of varying sizes which acts externally as carriers for their customers. All of this despite a greater awareness, laws and demands regarding environmental performance.The trend shows that the haulage industry in Sweden are moving towards fewer but larger haulage companies, which means that the competition is getting tougher for the smaller haulage companies. Smaller haulage companies and research about their competitive strategies is a neglected part of this industry.

Eco certification of small housesTo construct an environmental friendly building and show that as a company you care for the environment, is presently very attractive in the Swedish real estate market.This degree thesis covers the environmental certification called ?Svanenmärkning? the Swan, witch is the Swedish equivalent to the European standard ?the EU Flower?. It is concentrated on the certification process in small houses that the Swedish institute of standard, SIS, has presented. We have worked together with the company Faluhus witch is a Swedish producer of small family houses.Faluhus is located in the town of Borlänge, Dalarna and has produced family houses since the 1950:s. They have a great heritage born in the old Swedish mining culture, with great wooden mansions and country homes.

Web 2.0 represents the next generation of creating interactive applications on the Web. The purpose of this thesis was to develop a service tailored to Web 2.0 technology, where users can post ads for free. The platform is an advertising system specially designed for animals. Surveys and interviews have been done; the result is that today?s advertising services on the Internet are not interactive and user-friendly.The users have the possibility to adapt different part of the system to their needs, such as choice of themes.

This report presents a bachelor thesis by Erika Gustrén aimed to increase people?s interest for recycling and reusing by create new products of things that already exist in most people?s homes in the materials textile, plastic and paper. That would be a modern and innovative way to contribute to a better environment.The goal with this project was to create three cocktail dresses made of the same pattern and design and with the three chosen materials. The project did not have its base at a company, therefore an external mentor was chosen to help and support during the development of the project. My mentor was Kerstin Boulogner who is a fashion designer and one of the members of GKF (Gotländska Konsthantverkare och Formgivare) in Visby.The project began with an analysis of the chosen materials; textile, plastic and paper.

Today more and more municipalities interact across a wide range of sectors. The reasons tostart interacting are varying and for those who succeed with this form of work, there arebenefits in terms of efficiency and knowledge exchanges. But are the reasons that interactalways obvious? Sweden currently has 290 municipalities of varying size and allmunicipalities have basically the same mission, to deliver services to its residents.Information technology allows municipalities to digitize much of the workload, but theintroduction of the technique is not without problems. For small municipalities, there are greatdemands to deliver reliability and support for their internal and external services.