In this work we have compiled results from various studies concerning medical conditions that may possibly be avoided by castration and the effects that may occur after castration of the healthy bitch. The work is a literature review but it also includes a summary on the age recommendations for castration of the healthy bitch, castration before or after the first heat and the castration method most commonly used of ovariohysterectomy and ovariectomy. The summary is based on a questionnaire answered by personnel from 20 veterinary clinics and animal hospitals evenly distributed throughout Sweden.The summary showed that ovariohysterectomy was the most common method of castration and the recommendation in age ranged from 6-12 months. Regarding castration before or after the first heat 75% of the veterinary clinics and animal hospitals answered that they recommended castration after the first heat. Literature study shows that there are both advantages and disadvantages of castration of the healthy bitch and that it therefore is important that each bitch get a personal and individual evaluation before a decision is taken concerning a castration..

To business owners and consumers electronic commerce means new conditions and possibilities. Often and specially at the Internet information between consumers and sellers is asymmetrically distributed. Among the consumers there is a shortage of confidence in electronic commerce. In order of a positive development of electronic commerce it´s important to find a solution to the shortage of confidence. Confidence may be created by legislation or by self- regulation.

In this thesis we study the development of post-earnings announcement drift (PEAD) in the Swedish equity market from 2000 to 2009. By forming portfolios based on the stock price reaction to quarterly reporting we show that the characteristics of PEAD have changed. We demonstrate that negatively surprising companies show a positive drift during a holding period of six months sufficiently large to render the trading strategy unprofitable. This development holds from 2005 and onwards and these results contradict many a study which finds the same portfolio construction to be indeed profitable. We argue that this development is a trend that will not only affect our study but future studies as well..

Problem: The question is if investors falls into psychological decision traps when they are about to make an investments decision. Research in other areas suggests that this may be case. The reason is that they are not aware of that psychological decision traps exist. If so, it can lead to pernicious consequences for the return on the portfolios they manage. Purpose: To investigate if investors fall into four different psychological decisions traps: anchoring, confirming evidence, overconfidence and regression towards mean, at investments in IPOs Method: We have collected data through a form of experiment.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

The interest for organic food has grown a lot over the last 15 years. Even so, only 3.5 % ofthe share of wallet in Sweden goes to organic food. The purpose of this study is to examine and describe how retailers can get consumers to buy more organic fruits and vegetables. The study was carried out by visiting six Coop Konsum-stores, of which three performed poorly and three performed well in organic sales. We conducted interviews with the department managers, customer surveys and in-store observations.

The aim of the study was to examine plaqueindex, gingivalindex and oral hygiene measure among patients between 20-26 years of age, who were treated at the Dental Hygienist Programme at the University of Kristianstad. The study was performed as a dental record. All 126 subjects with records in this age were including in the study. Sixteen records (13 %) were excluded because the criteria were not fulfilled. Plauqeindex, gingivalindex and oral hygiene measures were registered from 110 records.

Vårt examensarbete handlar om utagerande barn som har sociala svårigheter i förskolan. Syftet med arbetet var att undersöka vilket bemötande pedagogerna har gentemot utagerande barn samt vilka metoder och strategier som används i arbetet för att integrera dessa barn. I arbetet var vårt mål även att undersöka om de utagerande barnens föräldrar är med i pedagogernas arbete, svårigheter som kan uppstå i arbetet och om eventuellt andra resurser finns tillgängliga för både de utagerande barnen och pedagogerna på förskolan. Dessa presenteras i litteraturgenomgången och diskuteras sedan i samband med resultatet i diskussionsdelen. Genom en kvalitativ intervjuundersökning med sex pedagoger från olika förskolor i södra Skåne har vi fått fram svar på uppsatsens frågeställningar där enstaka verkliga fall har presenterats av de intervjuade pedagogerna..

This paper?s objective is to investigate whether Modigliani and Miller (MM) I & II proposition from 1958 with regard to capital structure, is still valid among public Swedish firms.We have chosen the 63 firms on the Stockholm Stock Exchange (OMX) that Affärsvärlden magazine?s general index (AFGX) has categorized as industrial firms. We based this selection on the assumption that these firms are relatively capital intense and have a clear focus on production and, therefore, mainly uses capital structure as a mean to finance their production and not as a means in itself.To be able to fully evaluate these firms we have calculated the current key ratios based each firm?s annual report. To make the figures comparable across the entire population we adjusted them to each firm?s turnover.The results we have reached concur with MM?s proposition I regarding capital structures independence of the firm value.

Regardless of what discipline nurses work in, wound care is one of the tasks. Caring for wounds involves early detection of signs of infection, in order to avoid complication. Wound infection extends suffering for the patient and causes unnecessary costs for society. The aim was to describe how nurses can identify infection in wounds. Method: The design of the study was a literature review, where13 scientific articles were examined and analyzed.

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

The composition of the board of directors and Corporate Social Responsibility (CSR) are two widely researched subject and discussed by the media. This study aims to examine the impact of the board of directors' composition on CSR performance among the largest companies listed on Nasdaq OMX stock exchange 2008 in Stockholm, Sweden. A linear regression analysis is applied to investigate the relationship and evidence is found that board attributes have an effect on CSR performance. Among these; the size of the board, outside directors and employee representatives all have a positive impact on environmental performance. Furthermore; female, outside directors and employee representatives have a positive impact on social performance.

There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

The aim with the study is to find key factors relating to internal marketing and to improve the process between the operating organization and its customers. A qualitative study is carried out within an organization active in the Swedish healthcare. The qualitative approach is carried out by collecting empirical data through observations, personal interviews and group interviews.The Physiotherapy Clinic at the Karolinska University Hospital is in the focus of the empirical study. The study locates existing differences in perceptions and comes up with recommendations for actions to improve the process of organisations within the Swedish healthcare and their customers. The study's results are that internal marketing can bring a lot to service-selling organizations and that the organizations internal conditions are as important as the external ones.Communication appears to be a key factor for an organization that has applied internal marketing.

Regardless of what discipline nurses work in, wound care is one of the tasks. Caring for wounds involves early detection of signs of infection, in order to avoid complication. Wound infection extends suffering for the patient and causes unnecessary costs for society. The aim was to describe how nurses can identify infection in wounds. Method: The design of the study was a literature review, where13 scientific articles were examined and analyzed.