According to the basic values of the Swedish Trotting Association the horse and its welfare should always be held in highest consideration. One part of the animal welfare work in the organization is to ensure good horse management practices by controlling all active trainers through the local licensing committees situated at the Swedish racetracks. The Swedish Board of Agriculture stated that high quality animal welfare assurance programs used by the industry organizations can be used in the risk assessment of the official animal welfare control to make the official control work more effective and the ambition of the Swedish Trotting Association is to establish an animal welfare assurance program which may be approved by the Swedish Board of Agriculture. Racehorses are exposed to welfare hazards both in their management as well as during training and racing and factors like handling, training, feedstuff, stable environment, medication and the possibility to express natural behavior all affect the welfare of the horses. The aim of the project is to investigate and evaluate the animal welfare work performed by the licensing committees and to give advice on how to improve the industry?s animal welfare control.

This thesis investigates the effect of profit growth and profitability on market capitalization amongst Nordic companies during the turbulent period 1997-2005. Our results suggest that profitability have a significant impact on market capitalization for six of the nine years studied, whereas profit growth does not seem to affect market capitalization. Consequently, our results imply that the effect of other factors on share price performance may be greater than previously suggested. These findings are only partly in line with theories on corporate valuation which suggest that market capitalizations are to a great extent driven by both profit growth and capital returns, regardless of whether the stock market is particularly unstable..

Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

The purpose of this study has been to increase the awareness of what significance models of explanation have for intervention programmes, aimed at perpetrators of intimate partner violence, within the Swedish social services. The study is not gender neutral, it centres on male batterers in heterosexual relationships. The study is based on qualitative interviews with five people working within the topical field. I analyzed their statements using an ecological model of understanding violence. The main finding was that the people I interviewed had a multiple understanding when it came to comprehending the violence, but that when it came down to the actual intervention they targeted mainly on elements in the individual spectra, such as feelings of frustration.

 Bakgrund: Sedan 1988 har alla svenska aktiebolag oavsett storlek varit tvungna att ha en kvalificerad revisor som granskar företagets räkenskaper. Idag är Sverige ett av två länder i EU som fortfarande har kvar revisionsplikten för små företag. Inom EU finns bestämmelser som medger medlemsländerna att undanta små företag från revisionsplikt. Utifrån undantagsbestämmelserna har en utredning gjorts i Sverige och ett lagförslag har lagts fram som innebär att 96,5 procent av alla företag i Sverige kan välja om de vill bli reviderade eller inte. Revisionspliktens vara eller inte vara har diskuterats flitigt i Sverige och studier har gjorts avseende vilken relation företagen har med revisorn, vilken nyttan är med revisionen och vilka faktorer som spelar in vid frivillig revision.

The purpose of this master thesis was to study the librarians?assignment at the public accesses computers, especially howthe librarians perceive what their task is and what their taskshould be.In order to answer these questions a series of ten qualitativeinterviews ?inspired by the phenomenographic approach ?was conducted with librarians who were employed at smallpublic libraries in municipalities with 5 000 - 25 000residents in Sweden.The conclusions in the master thesis were that librarianshave both similarities and differences in how they perceivetheir tasks at the public computers. The most essential taskwas helping the user with information seeking. Thelibrarians also perceived that it should be included in theirduties to help users with the technical/practical issues at thepublic computers. Competence, time and assets were finallythree outlying factors which affected in what extent thelibrarians were able to help the users..

This report has a dual focus. The first goal was to increase the knowledge of how the use of electricity in a residential building is distributed. Electricity in residential buildings is used for lighting in common areas, elevators, pumps and many other appliances. The electricity used for these different parts is to a great extent unknown. A few studies have been carried out and the result of these is referred to in this report.By means of measurements and approximations the use of electricity for various appliances became known.

This report has a dual focus. The first goal was to increase the knowledge of how the use of electricity in a residential building is distributed. Electricity in residential buildings is used for lighting in common areas, elevators, pumps and many other appliances. The electricity used for these different parts is to a great extent unknown. A few studies have been carried out and the result of these is referred to in this report.By means of measurements and approximations the use of electricity for various appliances became known.

The main objective of this paper has been to construct a way to measure the level of social capital in a society. Based on a theory which describes the ideal society have I herein tried to find out to what extent the Swedish and Danish communities correspond to this model. The theoretical foundation consist of several different levels of analysis, and I have indeed found there to be consideral differences between the two nations on these different levels. The paper however conclude that these differences even out to add up to a Social Capital Index that is remarkably similar. A result which is to be interpreted as one nation being about as close to the ideal situation from a social capital point-of-view as the other..

Violence is put in a specific context when the police are the perpetrator of violence rendering violence possibly legitimate through sovereignty. The possibility of legitimization of police violence raises important questions of how such violence is legitimized and how resistance is conceived of and defined. I have interviewed seven people in Sweden from different backgrounds, all of whom share the experience of having been subjugated to police violence, including threats, harassments and physical violence.This paper analyzes the performativity of police violence through the relations between police violence, power, sovereignty, subjectstatus and resistance, in order to understand how police violence is being legitimized and to understand its consequenses with respect to those subjugated to it. I?ve also analyzed if this violence is being politicized and, in that case, how politicization is made possible.

Farmers are constantly facing changes, and the exposure to risk requires monitoring these changes. Financial risks, institutional risks, market risks and production risks are the different risk categories that the farmers face. Production risks stems from factors the farmer cannot affect or is beyond his control. The crop?s output is the basis for the primary income of agricultural operations, which is why it is important for farmer to manage their production risk. A tool to reduce the consequences of production risks is crop insurance.

This rapport is about how often private forest owners follow the measures proposed in their forest management plan. The survey is made in cooperation with the forest-owners association Norrskog. The private forest owners are relatively satisfied with the forest management plans and with the measures proposed. There are some differences between those who live on or near their property and those who live many miles away. The forest owners who live on their property are those who follow the proposed measure of precommercial thinning to the largest extent. That group also values precommercially thinned stands higher than thinned stands. The complete opposite is the case for the group that lives far away from their property. Almost all of the respondents thought that the forest management plan would be or had been a good help in the decision making about the forest..

Bakgrund: Sedan 1988 har svenska aktiebolag haft en lagstadgad skyldighet att få sina räkenskaper granskade av en kvalificerad revisor, något som snart kommer att förändras. I en pågående utredning presenterades den 3 april 2008 ett förslag om att avskaffa revisionsplikten för 96 procent av de svenska aktiebolagen från och med 1 juli 2010. Bakgrunden till detta är att fördelar för små bolag inte anses uppväga nackdelar av revisionen.Syfte: Syftet med denna uppsats är att beskriva förändringen hos banker i kreditbedömningsprocessen vid ett avskaffande av revisionsplikten och hur dessa förändringar kommer påverka relationen mellan bank och bolag.Referensram och teori: För att analysera det empiriska materialet har intressentteorin, principal-agent teorin och teorin om asymmetrisk information använts varav samtliga är väletablerade och beprövade teorier. Teorin om tillit är en relativt ny teori som även denhar använts i syfte att förklara betydelsen av tillit i näringslivet. I referensramen ges information om revision och dess grundläggande principer samt en beskrivning av banker som kreditgivare och deras kreditgivningsprocess.Metod: För att uppnå syftet har en fallstudie utförts bestående av både en kvalitativ samt en kvantitativ insamlingsmetod.

A method for equine intra oral radiology has been tested. In the study, both a digital system with an intraoral sensor connected to a laptop and a system utilizing image plates and digital developing was tested, initially on cadaver sculls and finally on sedated horses. The digital sensor was not considered viable for this purpose, while the system with image plates and digital developing worked very well. Two different techniques, i.e. parallel and bisectris, are suggested for the best visualization of different parts of the teeth. Intra carious injections of Mixobar oesophaghus contrast fluid was found useful when evaluating the extent of carious lesions. Compared to extra oral radiology, the new method had several advantages and can be used both in clinic and field practices..

This report has a dual focus. The first goal was to increase the knowledge of how the use of electricity in a residential building is distributed. Electricity in residential buildings is used for lighting in common areas, elevators, pumps and many other appliances. The electricity used for these different parts is to a great extent unknown. A few studies have been carried out and the result of these is referred to in this report.By means of measurements and approximations the use of electricity for various appliances became known.