The genetic relationship between three Swedish horse breeds was investigated using microsatellite data from 144 loci in 30 horses. The North Swedish Trotter is believed to have been crossed with the Standardbred in the 1950?s to produce a faster trotter. If true, the North Swedish Trotter should be more alike the Standardbred than what the North Swedish Draught Horse is, from which they originate. This was investigated using F-statistics and Nei?s distance in GENEPOP and GENETIX and cluster assignment in STRUCTURE.

This study aimed to explore the perceived role and mandate of civil servants employed in municipalities in Kronoberg county. The study aimed to answer the question whether civil servants engaged in municipal economics have different perspectives on their mandate and role based on how said civil servants implement and manage policy tools available in Swedish municipalities. The study aimed to through policy tools theory explain how civil servants through four categories view the policy tools employed in the municipality. The study is based on the reasoning that policy tools influences exercise of authority that in turn influences view on policy tools. In order to study civil servants perspective on perceived mandate and role interviews were conducted with a sample of civil servants from each of the eight municipalities in Kronoberg county.

Camera surveillance can provide good protection against certain types of crime, but it can also invade our privacy. The County Administrative Board monitors compliance with the rules by visiting those places to which the general public has access. They have to issue permits before general camera surveillance to those places which the general public has access. In certain cases, in stores for example, general camera surveillance is permitted only if the Country Administrative Board is notified in advance. The Data Inspection Board is a public authority and responsible for the camera surveillance for those places to which the public not has access.

The purpose of this paper is to find out which portfolio theory one should use during a financial crisis. We will examine two different portfolio theorys, the Minimum Variance portfolio and the beta portfolio.We have chosen to study two different portfolios, and followed their development during the financial crisis with its start in 2008 and the IT bubble with its start in the middle of 2000.The data has been collected from OMX internet database making it quantitative study. The beta portfolio's objective is to follow the index and the Minumim Variance portfolio´s objective is to spread the risk by investing in stocks with low volatility. By following the two different portfolios, and compare the development to the index, we will be able to determine which theory is most suitable to use during a recession. The studyperiods we chose were both in a recession and it turned out that the most appropriate portfolio to use was the Minimum Variance portfolio because stock in this portfolio tends to be less sensitive to economic fluctuations..

The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.

Background and problem: The importance of banks was clearly shown during the last financial crises, when the crises that started in the banking sector spread to the rest of the world. This is one of the reasons that this thesis is focused on banks in particular, one other reason is that a lot of previous studies has chosen to exclude banks because of the fact that their balance sheet differ from non-financial companies. This thesis is a beginning in filling in the gap that exists in the knowledge of banks capital structure. Purpose: The purpose of this thesis is to prove that it is possible to explain the capital structure in banks and that differences in the capital structure of the banks in Great Britain, Sweden and the United states of America exists. Method: The fact that our study is partly a replication of two earlier studies made a deductive approach most appropriate.

I en värld där individer möts av mängder av ekonomiska begrepp och ekonomisk information dagligen har forskning visat att människor har svårt att engagera sig och ha den förståelse som krävs för att hantera sin egen privatekonomi. Begreppet ?Financial Literacy? nämns ofta som en förklaring till människors olika kunskapsnivå och förståelse. I människors yrkesmässiga roll tas denna förmåga ofta för given vara uppfylld. Denna uppsats har undersökt ekonomiska kunskaper och ekonomisk förståelse hos enskilda näringsidkare, en företagsform där privatekonomin och näringsverksamhetens ekonomi är nära sammankopplade.

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

The Common Agricultural Policy the European union´s common agreement about the agriculture financial support. A major change is about to take place in the next 3 years. This reform affects the first 15 members as well as the 10 new members in CAP2. This study contains a future of how agriculture will look like in Sweden in 10 years. The study is mainly based on interviews with key-persons3 in Sweden. The first part describes the CAP-reform in theory, the second part the interviews and the last is a conclusion of the material. The future will see larger farm units.

Polychlorinated biphenyls, PCBs, were used in elastic sealants in buildings during the years1956-1973. Studies of PCB have revealed that it is harmful for humans and animals,especially water-living predators and other top-predators. It is also a persistent organicpollutant and remains in the environment for a very long time. To reduce the levels of PCB inthe environment, it has to be removed from the buildings. According to Swedish law, theproperty holder has to decontaminate sealants with a PCB level of 500 mg/kg or above.

The aim of this masters thesis is to examine how the educational work of the Swedish public library was regarded in the Swedish library journal Biblioteksbladet at three different periods of the twentieth century, i.e. the thirties, the sixties and the nineties. Using a theoretical framework from the field of professionalization and a methodological framework of hermeneutics, it is shown that the educational work of the thirties can be described as having a focus on free learning whereas the educational work of the sixties can be described as having a focus on public utility. The educational work of the nineties focuses on the information seeking process of the user. It is noted that this development during the century can be understood as a shift of the cognitive authority of the public librarians.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital.

The purpose of this master?s thesis is to describe by a gender approach what ideas and values are expressed in the novel One Night at Bullar Lake and how they do coincide to a tendency. We also want to discuss authority and class divisions and how these can be connected to the novel and the author. Our final question is to examine in what way the voice of the female author is represented in the novel. To approach our material we use Yvonne Hirdman?s theories about the construction of sexes and Susan Sniader Lanser?s work about voices of female authors, as well as Horace Engdahl?s studies about the silent voice in literature.

Chile and Santiago are struggling with heavy environmental problems as a consequence of urbanisation and industrialisation. In the Santiago region the air is seriously contaminated and most of the rivers are classified as heavily polluted.The aim of this thesis is to survey the industrial fluid waste situation in the Santiago region and to make suggestions on technological improvements or process changes. The purpose is also to study five different enterprises more closely and to give more detailed suggestions for improvement. Another purpose is to summarize relevant Chilean legislation.Information, provided by the supervisory authority, about the release of industrial wastewater to rivers has been analysed. Deep interviews have been made with authorities and consultants.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.