Human-animal interaction is suggested to be a main feature within livestock production. The quality of handling, for instance, appears to be greatly depending on the attitudes and behaviour of the stock people. Various studies have been conducted on relationships between human and animals, but few have looked upon differences in human-animal interaction and attitudes between countries. Two countries often discussed in livestock production are The Netherlands and Sweden. It would be of interest to compare these two countries to find out whether (assumed) differences are reflected in the attitudes between animal handlers.

Nearly 74 percent of the Swedish population invests in funds and the options are therefore various. The Swedish private investors can choose between active and passively managed funds. Fund managers, who seek to generate higher returns than the market, manage active managed funds. Unlike the active managed funds, passively managed funds do not require any active investment decisions.Fama?s (1970) efficient market theory reflects all available information in the stock price, therefore it is not possible to predict how the stock price changes.

The Library of Uppsala University has decided to change their classification system from the Swedish SAB system to the American Dewey Decimal Classification. One of the main reasons for this decison was that Kungliga biblioteket also has made an exchange between these systems. Due to that, the national bibliography of Sweden classifies Swedish documents according to Dewey Decimal Classification and the SAB system is no longer maintained. A transition to Dewey Decimal Classification will enable Swedish librarians to import foreign catalouge posts and classification codes and will provide them with a common standard between their libraries and other libraries due to the use of the same international classification system. It is disputed whether the Dewey Decimal Classification is equally suitable for all subjects.

Syfte: Studien har utrett om aktiesplit genomförda på Stockholmsbörsen under åren 2004-2008 genererat överavkastning och i sådana fall om det har funnits några skillnader i överavkastning beroende på företagens storlek.Teori: Den effektiva marknadshypotesen, framförallt i dess semistarka form, har utgjort en teoretisk referensram för arbetet.Metod: En kvantitativ deduktiv forskningsansats har tillämpats med eventstudiemetodik som grund. Undersökningen behandlar en femårsperiod mellan 2004-2008 där ett urval av 56 stycken splitar mötte uppsatta kriterier. Dessa delades in i tre undergrupper beroende på bolagens kapitalstorlek vid splitgenomförandet. Kursdata för 250 dagar innan spliten och 250 dagar efter har samlats in för berörda bolag med hänsyn till splitdagen. OMXSPI har använts som jämförelseindex.Resultat: Resultatet tillsammans med hypotesprövning visar att överavkastning i samband med aktiesplit har påträffats för hela populationen under mätperioden.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

The purpose of my task was to map the pallet flows at Findus and put together as well as analyze the problems. My work has also included finding out what alternatives there are to the present pallet exchange system and suggest measures to reduce the problems.The problems can be divided into poor quality and hygiene issues. The poor quality, for instance poor strength is due to arbitrary judgements and the fact that there are companies that make a system of manufacturing forged pallets of an inferior quality compared to the EUR-pallets. These pallets are marked with stamps more or less similar to the EUR-mark and taken into the exchange system. Of course there are rules how to judge a pallet but these rules are many and sometimes indistinct and there are a lot of marks to keep track of.The most dangerous part is when the pallets lack the prescribed carrying capacity.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

Background: An evaluation of analysts´ forecasting ability is interesting since their estimates constitute an important part in stock valuation and investment decisions. The recent years´ development in the stock market has lead to criticism of analysts? deficient forecasts. Purpose: The purpose of this thesis is to evaluate analysts´ forecasting ability concerning companies quoted at Stockholmsbörsen between 1987 and 2002. We also intend to discuss possible explanations for analysts? behavior in case of deficient accuracy.

This thesis aims to study whether the Swedish corporate law is in need of additional rules regarding the composition of the board of directors from a gender equality point of view. Sweden is internationally a state that is far ahead when it comes to creating equal opportunities for all its citizens. The Swedish labour market consist of men and women to an equal degree, although this is a phenomena that is not reflected on the leading positions in the larger limited corporations listed on the Stock exchange. This is a trend that definitely needs to be attended to, since women can provide crucial knowledge that is important not only to the individual corporation but also to the society as a whole. This is strengthened by the fact that demographic differences in boards stimulates creative solutions and well reasoned suggestions.The opponents to legal measures regarding affirmative action base their arguments on the fact that the shareholders right of ownership is limited as a result of such measures and also that rules regarding self-regulation through corporate governance is preferable.

Volvo in Arvika produces wheel loaders, and the production is based on forecasts. When a machine is ordered, the customer can choose what type of equipment he or she wants, and these equipments are also made forecasts on. This is made by giving each equipment an estimated procentual usage that shows how many of the machines that will use this option. Today two people are working with the forecasts, planer A in Eskilstuna and planer B in Arvika. Planer A makes a forecast based on the historical outcome and planer B then makes adjustments of this based on how many options that are ordered.

The aim of this master's thesis is to examine how shelving is organized among Swedish libraries that have switched from the Swedish classification system SAB to using the DDC, and what problems arise in this process. The method used is interviewing librarians at Swedish university and special libraries.The Swedish national library announced their swap to the DDC in 2008, and several libraries followed suit. The reported advantages with a switch were mainly that using an international classification system meant that Swedish libraries would no longer have to undertake a time consuming classification work, since most of the foreign literature already is Dewey classified. Disadvantages were that the DDC is not adapted to Swedish circumstances. Research on open shelving show that obtaining a browsable book collection requires a broad shelf classification.

Syfte: Syftet med uppsatsen är att undersöka hur marknadseffektiviteten på Stockholmsbörsen har blivit påverkat av finanskrisen 2008, vilket genomförs genom att undersöka om bolag får avvikande avkastning vid publicering av kvartalsrapporter.Teori: Teorikapitlet utgår från den effektiva marknadshypotesen, där dess tre olika komponenter samt anomalier tas upp.Metod: Undersökningen genomförs med hjälp av en event studie och en hypotesprövning för att kontrollera hur effektiviteten på NasdaqOMX har blivit påverkad av finanskrisen. Undersökningen utgår ifrån en period på tre år, 2009-2011, och omfattar aktierna på index OMXS30. En insamling av kursdata från de 29 bolag som ingick i OMXS30 har skett, med hänsyn till datum för publicering av kvartalsrapporter. Detta ger totalt 261 observationer under dessa tre år.Empiri: Hypotesprövningen tillsammans med övrig empiri har visat att det kan finnas ett samband mellan publicering av kvartalsrapporter och bolagens aktiepris. Dock visar empirin att finanskrisens påverkan på effektiviteten har varit mycket liten.Analys: Analys av empirin tyder på att det finns tydliga tecken på att bolagens aktiepris påverkas vid publicering av kvartalsrapporter.

Många berättar om de ekonomiska vinster de gjort på börsen under senaste åren, och hur lätt pengarna rullat in på deras konton. Med en liten inblick i finansmarknaden och genom att titta på A-ekonomi då och då så blir i stort sett alla aktieaffärer lyckade. Vi hör dock sällan någon berätta om folks dåliga aktieaffärer. Börsen verkar med andra ord vara en guldgruva för dem som investerar där. Med hjälp av dyra aktierekommendationer kan man göra ännu större vinster enligt en rad olika fondkommissionär.

Many companies have historically forced their interests through without any thoughts about the future needs of the humans and the society. In the last few years voices have been raised for a change, companies need to take their responsibility regarding sustainable development.The purpose of the report is to describe and explain possible relations between sustainabil-ity performance of companies and profitability, valuation, industry and size respectively.To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-lists of the Stockholm Stock exchange by the end of 2005. The sustainability marks have been com-pared with the chosen key values for each hypothesis respectively. With this quantitative data as foundation, a quantitative approach and a deductive method have been used.In the first area of the investigation, profitability, the authors found correlation for the main hypothesis between sustainability performance and ?Return on Total Assets? through a statistical test.

Detta examensarbete genomfördes våren 2013 på Karlstads universitet där TD Rail & Industry i Västerås stod som uppdragsgivare. Projektet innefattade att kartlägga nuvarande omlastningslösningar av enhetslaster mellan järnvägstransporter och vägtransporter, och utarbeta en konceptuell omlastningslösning med fokus på att öka järnvägstransporternas flexibilitet gentemot vägtransporterna. Där vikten lades på att utarbeta ett välarbetat helhetskoncept.Projektet genomfördes med designprocessen som grund och innehöll bland annat momenten; förstudie, kravspecificering, idégenerering, konceptval m.m.Resultatet blev en vidareutveckling av det redan befintliga systemet CCT som bygger på horisontell överföringsteknik och möjliggör därför omlastning av enhetslaster direkt under kontaktledning. Skillnaden mellan RES och CCT är att man tagit bort ombyggnationen av tågvagn och lastbilschassi, som var en av CCTs stora svagheter, genom två hydrauliska ?teknikplattor?.