The aim of this report is to create an easily accessible guide to basic hygiene, cleaning and disinfection within the small animal practice. It is based on a literature study, using mainly research from the public health sector, due to the lack of relevant scientific reports within the veterinary field. To prevent the spread of infectious diseases it is important that the staff understands the importance of basic hygiene. Hand hygiene and disinfection and cleaning with water and detergent combined are the most important routines to prevent spreading of disease. In conclusion the differences between the veterinary and the public health sector are small, but some basic differences exist due to the nature of the patient?s needs.

This essay is about the Swedish working woman in the early 1930s. The empirical data consists mainly of Arbetarkvinnornas Tidning (AKT), a Swedish Communist magazine which was launched in December 1929. A qualitative discourse method has been used. Texts, articles, letters to the editor and reports about social conditions in Sweden and Soviet during the years 1929-1932 has been examined. Soviet women models and ideal types are compared with the image of the Swedish working woman.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Internal working models of attachment are claimed to be unconscious structures operating outside the conscious awareness. Existing measures of attachment are almost exclusively explicit, either self-reports or interviews and it is questionable whether these instruments are able to tap into unconscious attachment attitudes. The main purpose of the present study is to develop Implicit Association Test (IAT) tools for assessing adult attachment and to examine their construct validity. Two sets of implicit attachment measures, based on the two-dimensional attachment model (Bartholomew & Horowitz, 1991), were developed. Convergent validity was assessed by examining (1) the relationship between implicit model of self and implicit self-esteem and (2) the relationship between the implicit model of other and implicit sociability.

The purpose of this paper is to explore the social worker?s perspective on working for the government as a professional in care of children, in relation to the family's right to self determination. The essay's empirical material is gathered from qualitative, semi-structured interviews with social workers who work with children and youth in communities and districts in Skåne and Stockholm City, Sweden. The analysis was conducted in line with theories of social constructivism. The results and analysis show that the interviewed social workers did not believe that the state has too much power over the citizen.

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.

In the current situation there is not much written about assessment of laboratory work, and the majority of the working physics teachers are retiring and there are only a few newly qualified physics teachers. The purpose of this thesis is to examine how physics teachers assess laboratory work within upper secondary schools, with Gy2011 in mind. The new grade system, Gy2011, has a larger focus on the laboratory work then the earlier system Lpf 94. Skolverket has in their man-ual with examples of assessment two different sorts of laboratory experiments. The first assess-ment is regarding the planning of a laboratory work and the other about how able the pupil exe-cutes laboratory work.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

The purpose of this essay is to examine what happens with library e-resources after implementing the discovery tool Summon. Summon provides a Google-like experience and uses multiple facet options when users need to narrow their discovery. Observations of change in the libraries e-resources with regards to database searches, click-throughs in linkresolvers and full text downloads are examined through looking at earlier reports and statistics from libraries in America and England. This provides a way to compare with Chalmers University of Technology?s Library.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.