This paper investigates the determinants of corporate cash holdings for a broad sample of Swedish non-financial firms in the 1999 - 2009 period. Using a fixed effect regression model, we find that firms with riskier cash flow hold relatively high ratios of cash to total assets. This is in line with both the precautionary motive and agency motive for cash holdings. Net working capital is found to be negatively related to corporate cash holdings. A result commonly interpreted as support for a negative substitution effect between net working capital and cash.

Det går att kartlägga små skillnader som finns i ledarskapsutövandet mellan en chef i ett tjänsteintensivt- och kunskapsintensivt företag, men samtidigt tenderar ledarskapet att gå mot en och samma utveckling, det vill säga, ett coachande ledarskap. Skillnaderna i första linjens chefskap i de två olika organisationerna, anser vi bero mer på företagsstrukturerna än att de är verksamma i skilda branscher. It is possible to survey small differences in how to practice leadership between a service intensive and a knowledge intensive company. The leadership tends on the other hand to go towards the same development, towards a coaching leadership. We do believe that the differences in the first line managers, in the two separate companies, depend more on the business structures than that they are active in different branches of trade..

Public concern and the need of responsible way of doing business have brought forward the issue of sustainability at the forefront of discussion in the last decade. Even though, food retailers are playing an important role in the economy, they are exposed for criticism by media and consumers for any socially and environmentally irresponsible business practices because, the potential environmental and social impacts from their operations are significant. These impacts need to be recognized and properly addressed. The main objective of this study was to assess the sustainable business management of a cooperative food retail business in Sweden, known as Konsum Värmland (KV). The necessary data and information on history and status of KV, and its practical activities concerning the implementation of sustainable development programs as well as the motivation and challenges encountered by KV during the implementation were gathered via reviewing different documents, research papers and press releases; interviewing decision makers and other personnel in KV and other researchers from Swedish University of Agricultural University who have investigated KV.

Syftet med denna uppsats var att försöka förstå hur barn uppfattar att bild kan ge stöd för deras lärande. Vi har undersökt vilka uppfattningar elever i åk 4 har kring ämnet bild samt vad de i så fall tycker att de lär sig genom bild. Vidare undersökte vi om estetisk pedagogik med inriktning bild är något som hjälper elever i deras lärande och utveckling. För att förmedla elevperspektivet valde vi att arbeta utifrån en kvalitativ metod där empirin samlades in genom intervjuer. När vi analyserade resultatet använde vi oss av tidigare forskning kring ämnet, stöttabegreppet samt Lev.S Vygotskijs sociokulturella teori med fokus på den proximala utvecklingszonen.

This report was written in an attempt to summarize old and new theories and scientific results regarding FORL (Feline Odontoclastic Resorptive Lesions). Several different kinds of treatment are presented in this study. Among them teeth extraction and crown amputation seems to give the best long-term results. It seems clear that the domestic cat of today have no trouble digesting dry foods without their teeth. The most accurate way to diagnose FORL is by using intraoral dental radiology technique.

Luftvägssjukdomar är ett av de vanligaste hälsoproblemen hos kalvar och utgör en betydande kostnad för branschen. Luftvägssjukdomar är komplexa till sin natur och uppkommer endast då en kombination av faktorer som inkluderar djuret, miljön och infektiösa agens förekom-mer. Ofta är den primära patogenen ett virus och den påföljande lunginflammationen orsakas av bakterier. Ett bidragande virus, BVDV, har genom ett frivilligt kontrollprogram utrotats i Norden och det finns potential att utrota även BRSV. Genom en ökad förståelse för biosäker-het och hur ventilation av mikromiljöer, gruppstorlek och ålderssammansättning påverkar smittrycket och luftvägshälsan hos kalvar kan byggnader och management-rutiner som mini-merar risken för respiratoriska sjukdomar utformas..

This literature study assembles current knowledge about CODD (Contagious Ovine Digital Dermatitis). The aetiology of this disease is not completely known and to obtain a manageable overview, this study aims to summarize the knowledge from published studies and shed light on the subject. Search for literature on the subject has been made in the Web of Knowledge, PubMed and Google Scholar, and has been compiled in this paper. Footrot and ovine interdigital dermatitis are differential diagnosis of CODD and they possibly have a common role in the emergence of CODD. Several studies have drawn parallels to bovine digital dermatitis.

Recent corporate challenges require effective communication in order to secure a company?s reputation. Companies as a result, need to be committed to a series of corporate social and environmental practices along with their financial commitments to their shareholders and investors. In fact, businesses are required to go above their ordinary operations and involve all potential stakeholders that can be affected by their strategies. Companies also need to communicate social, environmental and economic consequences of their activities along with their CSR commitments to their internal and external stakeholders in order to make a better corporate image and improve their market opportunities.

I Sverige är demens den fjärde största sjukdomen och i världen förväntas nästan en fördubbling av incidensen ske till år 2030. Det är därför viktigt att finna alter-nativa, kostnadseffektiva behandlingsformer som är effektiva på denna specifika grupp. Syftet med studien var att undersöka djurs hälsofrämjande effekter i vården av individer med diagnosen Alzheimers eller annan demenssjukdom. En litteratur-studie gjordes där tio artiklar redovisas i resultatet. Djur inom Alzheimers- och demensvården visar på positiva effekter i form av minskad agitation och oro, ökad verbal förmåga, ökad kroppskontakt och kontaktsökande samt förbättrad nutrition hos dessa individer.

SAMMANFATTNINGDenna litteraturstudie har gjorts med syfte att utöka kunskapen om atopisk dermatit hos hund med fokus på mastcellens roll i immunopatogenesen. Atopisk dermatit är en relativt vanlig sjukdom som kan drabba alla hundar oavsett ras; den är oftast livslång och kräver visst arbete för att diagnosticera och behandla med gott resultat. Förutom att det är ett problem hos hundar, finns även ett nära samband med atopiska sjukdomar hos människa, och hundar fungerar som en bra modell för forskning på humansidan.Trots omfattande forskning, vet man fortfarande inte varför sjukdomen uppkommer. Många teorier finns kring den immunologiska bakgrunden, men stora delar är fortfarande okända. Att mastcellen spelar en nyckelroll är dock allmänt vedertaget.

Old hollow trees of oak contain a large amount of wood mould. Unfortunately, these trees have in the last century been greatly reduced in numbers. It has resulted in that species that depend on these habitats, saproxylic species, have become at risk to decrease in numbers or die out regionally. Previous studies have shown that the volume of wood mould is an important factor for occurrence and population size of saproxylic organisms. The aim of the present study was to examine how the volume of wood mould varies among ash (Fraxinus excelsior), lime (Tilia sp.), maple (Acer platanoides), aspen (Populus tremula) and oak (Quercus robur).

This literature review summarizes available data on infection with the parasitic roundworm, Ascaridia galli, as a cause of disease in poultry, including the consequences of a conversion to alternative production systems. Ascaridia galli has a direct life cycle with resistant eggs that survive and are easily spread in the environment, especially in systems with bedding materials where the faecal contact is high. The infection is usually subclinical but depending on the infection dose, the symptoms range from weight loss and diarrhea to mortality. Factors such as the feed composition and genetic variation among different hybrids clearly affect the establishment rate of the infection. Ascaridia galli will probably become an increasing problem, with a shift from the traditional battery cages to alternative systems where the risk of re-infection is high.

The aim of this M.A.-thesis in social work is to problematize the assimilatoric concept of integration and its discourses in a postcolonial perspective in relation to social work in Denmark.As a support theory I use symbolic interactionism. By using these theories I show how the concept of integration and its discourses, when its aim is assimilatoric, can be understood and problematized with concepts as binary oppositions and hegemony.It is shown that the construction of the discoursive other is a useful term as an instrument of interpretation of power in general. The relevance to social work in relation to the social workers double powered positions, professional and cultural power to define 'the other', in social work with ethnic minorities is shown in relation to the post colonial perspective with support of symbolic interactionism. The white western world hegemony and the social workers power positions in relation to the clients fits to the theoretic frame chosen in the thesis.A second aim in this thesis is to point to new ways for social work and to the necessity to reflect over a globalized world characterized by international migration, ethnic relations and diversity..

We have performed a historical research, trying to establish the auditing conditions, in terms of adjustments over time. Our purpose with this essay was to demonstrate the facts behind the independence of the auditor, and hopefully give the reader some new information.Our questions at issue were: What in the debate, regarding the independence of the auditor, in concern of the scandals, is most relevant each decade?Witch aftermath has influenced the regulation regarding the independence of the auditor?What we thought was the best way to answer this question was to study a large amount of journals according to the current decade, since 1930 and forward. The journals presented different persons opinions regarding the scandals, and we used them as an instrument to analyse the regulations and after-effects of the scandals.Our conclusion is that in purpose to make the auditor independent, the debate among competent and well-informed people in the line of business has, through the decades, frequently recurred to strive towards a more homogenous auditing..

The subject singing in elementary school changed its name to music in 1955 and with the name change followed a change in the content of the topic. In my study, I examine the perspective of how song as a subjekt has changed in the basic school curriculum texts. As a complement to text analysis, I used interviews in which two music teachers with long service in primary school were interviewed. My survey shows that there has been a clear change of the contents of concept song from being a pure skill where the aim was the vocal line benefits in different contexts and is today a vocal expression that can be embodied in many different ways. Curriculum texts have not been crucial to the changing content of the concept song.