The determinants of a dairy farmer to stay in business

Agricultural production essential for human livelihood generating: food, fiber, and ecosystem services is conducted worldwide. All since the introduction of modern technology within the agricultural sector the productivity rate on farm level has increased significantly (Zvelebil & Dolukhanov, 1991) and farm units have become larger in size (MacDonald et al., 2000). In Western Europe such development has led to a decrease in the number of farmers conducting production and Sweden is no exception (The Swedish Board of Agriculture, 2012). All since 2005 the number of Swedish dairy farmers conducting production has declined with 21 % (LRF Milk, 2015a), as for the case of Jämtland County the corresponding number is 50 % (LRF Milk, 2014:pers., com., Eriksson, 2015). Furthermore the overall rate of cattle grazing in the region has declined with 13 % during the same period of time (LRF Milk, 2015c). The reduction in the number of cattle grazing contributes to a number of societal consequences in Jämtland County: discouraging biodiversity (Jämtland County Administrative Board, 2010), taking fertile agricultural land out of production (Bruinsma, 2009) and decreasing the number of job opportunities in rural areas (SN, 2015). Given the information above the aim of this study was to identify factors, if any, influencing dairy farm owners/farm managers in Jämtland County when making a business related decision with respect to further dairy farm maintenance. The objective of the study was also based on the findings to comment on the future of Jämtland County’s dairy sector. The data used to conduct the analysis was collected through a mixed method approach, using surveys and interviews. The results from the quantitative study (surveys), according to estimations from an ordered probit model showed that the farm owners/farm manager in Jämtland County considered the following factors when making decisions with respect to further dairy farm maintenance, the number of employees on farm level, the farmers year of birth (age) and the parameter uncertainty (changes in weather conditions, outbreaks of various diseases and pests). Furthermore the study showed that the farm location seemed to be of significance, as a producer operating in Åre County was less likely to maintain production over time. The results of the qualitative study (case studies, interviews) showed that dairy farm owners/farm managers in Jämtland County considered factors such as availability of new technology, agricultural land and labor, together with their family situation, possibilities to co-operate with other producers geographically, regulations related to production and the option of receiving financial support from the EU and Swedish Government when making business-related decisions with respect to further dairy farm maintenance.Jordbruksproduktion bedrivs i hela världen och är nödvändig för människors överlevnad genom att genera: livsmedel, fiber och ekosystemtjänster. Introduceringen av modern teknologi i jordbruket har lett till att produktiviteten ökat på gårdsnivå (Zvelebil & Dolukhanov, 1991) samtidigt som gårdarna expanderat i storlek (MacDonald et al., 2000). I Västeuropa har denna utveckling lett till en minskning i antalet aktiva lantbrukare där Sverige inte är ett undantag (The Swedish Board of Agriculture, 2012). Antalet svenska mjölkproducenter har minskat med 21 % sedan 2005 (LRF Milk, 2015a), där motsvarande siffra för Jämtlands län är 50 % (LRF Milk, 2014): (pers., com., Eriksson, 2015). Under samma tidsperiod har även antalet betande nötkreatur i regionen minskat med 13 % (LRF Milk, 2015c). Att ett mindre antal nötkreatur finns i området får en mängd konsekvenser för det Jämtländska samhället i stort. Detta genom att påverka biodiversitet negativt (Jämtland County Administrative Board, 2010), minska antalet hektar produktiv jordbruksmark (Bruinsma, 2009) och bidra till att färre arbetstillfällen finns tillgängliga på landsbygden (SN, 2015). Givet den information som presenterats var syftet med denna studie att undersöka vilka faktorer, om några, som Jämtländska mjölkproducenter tog hänsyn till när de tog beslut om ett fortsatt mjölkföretagande. Målet med studien var också att baserat på det eventuella resultatet att kommentera framtiden för Jämtländsk mjölkproduktion. Data som användes för att genomföra analysen samlades in genom två olika typer av metoder, d.v.s. enkäter och intervjuer. Resultaten från den kvantitativa studien (enkäter), enligt estimering från en så kallad ordered probit modell, visade att mjölkproducenter i Jämtlands län tog hänsyn till följande faktorer när de tog beslut gällande ett fortsatt mjölkföretagande, antalet anställda på gårdsnivå, lantbrukarens födelseår (ålder) och parametern osäkerhet (väderomslag, smittspridning av sjukdomar och angrepp av skadedjur). Vidare visade studien att gårdens geografiska placering synes påverka en mjölkproducents beslutsprocess gällande ett fortsatt mjölkföretagande, då en lantbrukare som bedrev produktion i Åre kommun var mindre benägen att fortsatt bedriva produktion över tid. Resultaten från den kvalitativa studien (fallstudier, intervjuer) visade att Jämtländska mjölkproducenter tog hänsyn till faktorer så som tillgången på modern teknologi, jordbruksmark, arbetskraft på gårdsnivå, deras familjesituation, möjligheten att kunna samarbeta med andra producenter i det geografiska närområdet, regler relaterade till produktionen och chanserna att kunna få tillgång till finansiella stöd från EU och den Svenska Staten, när de fattade beslut i sitt mjölkföretag

Policy instruments and marketing solutions for the management of household waste

Varje år kasseras stora mängder mat i Sverige. En viss mängd av det matavfall som uppstår kan inte undvikas eftersom ett livsmedels alla delar inte kan konsumeras och därför måste slängas vid matlagning. Trots detta kvarstår faktum att stora mängder mat kastas före användning på grund av att hantering och tillagning inte sker på ett fördelaktigt sätt. I denna uppsats presenteras och analyseras två svenska kommuners system för avgiftsbeläggning inom området för matavfallshantering. Kommunerna har valt att implementera olika system. Gotlands kommun har valt att implementera en viktbaserad avfallstaxa medan Uppsala kommun istället tillämpar en fast avgift baserad på sopkärlets storlek. Inom ramen för uppsatsen utvärderas dessa två system utifrån ett kostnadseffektivt perspektiv. Den viktbaserade avfallstaxan ger upphov till ett scenario där hushåll föredrar att minska sina avfallsmängder så länge en sådan aktion ger en högre nytta i förhållande till hushållets kostnad. Med en fast avgift ges istället ett scenario där det ofta kan vara rationellt för hushållen att fylla kärl- och säck till bredden. I det långa loppet kan ett sådant agerande ge större avfallsmängder och därmed medföra negativ miljöpåverkan. I uppsatsen behandlas också en situation där en privat aktör påverkar den mängd matavfall som genereras genom att erbjuda en marknadslösning, en matkasse. En matkasse kan med stor sannolikhet minska den mängd matavfall som uppstår i ett hushåll om konceptet tillämpas frekvent, dock är det svårt att mäta den potentiella effekten. Aktioner från myndigheter och privata aktörer kan således ha betydelse när det handlar om att påverka den avfallsmängd som genereras i ett samhälle. Slutligen beräknas och utvärderas hushållets kostnad per kilo matavfall som minskas vid tillämpningen av en matkasse. Detta för att jämföra matkassen med de kommunala system för matavfallshantering som tillämpas i respektive kommun.Every year a large amount of food is wasted in Sweden. It´s clear that a vast amount of the waste is inevitable due to the fact that every single piece of a grocery may not be consumed to a full extent. Even though this is true, food is wasted within households since it may not be handled and processed in a proper way. In this paper different system implemented by two Swedish communities regarding how to apply fees on food waste is presented and analyzed. When Gotland community have chosen to use a weight-based fee, Uppsala community on the other hand have decided on using a fee related to the size of the can where waste is disposed. In this paper the two systems are evaluated based on which one of them are most cost-effective. The weightbased fee creates a scenario were it is beneficial for a household to lower the amount of food waste as long this action brings a higher level of utility in relation to cost. With the fixed fee on the other hand it may be rational for a household to fill the can completely. In the long run the second scenario might cause a larger amount of food waste something that might have a negativt impact on the environment. In this paper there´s also a paragraph that focuses on a solution when a private actor may have an impact on the amount food waste by contributing a service, in this case a grocery bag. This concept can lower the amount of food waste in a society if it´s used frequently, but it´s difficult to estimate the potential effect. Actions from a government as well as a private party can have an impact on food waste that is utilized in a society. Finally the costs per kilo food waste reduced by using a concept as a grocey bag is calculated and evaluated. This is done in order to compare the grocery bag to the other systems implemented in the municipalities presented

Revisorns oberoende - vilka hot och hur hanteras de? : En kvalitativ studie på revisorer för småföretag

Att revisorn utgör en oberoende part i sina yrkeshandlingar kan antas vara en självklarhet. Det är krav enligt lag på att revisorn ska förhålla sig yrkesmässigt opartisk i sina uppdrag. Många gånger speglas hur revisorer för stora börsnoterade bolag ska och bör hantera hot mot denna oberoendeställning. Därtill vill vi i denna studie vinkla fokus på ekonomimarknadens i särklass största utgörande del som är små, privata bolag, vilka oftast är ägarledda. Förhållandevis få studier har belyst denna sektorn. Studien syftar till att få kunskap om vilka hot mot revisorns oberoende som råder vid revisionsuppdrag av små företag samt hur dessa hanteras. Att revisorer ska vara oberoende innebär att de ska utgöra en självständig, opartisk och objektiv part gentemot det reviderade företaget och dess intressenter. Det handlar om att inte influeras av påtryckningar från sin omgivning. Det har länge diskuterats om hur oberoendet ska förstärkas och hanteras. I media har det flertalet gånger skildrats skandaler som starkt har ifrågasatt revisorns oberoende. Dessa har då uteslutande berört större företag där företagsledaren skiljer sig från ägarna. I de förhållandena är revisorn en lösning på agentproblematiken genom att utgöra en tredje part som minskar agentkostnaderna. I mindre företag spelar revisorn inte samma viktiga roll mellan företagsledaren och ägarna eftersom här utgörs den styrande ledningen av samma person som äger företaget. I enlighet med detta blir revisorn utifrån ett agentperspektiv en valfri tredje part för de externa intressenter som småföretaget har, såsom banker och Skatteverket. Vår studie har för avsikt att behandla vilka hot som råder i dessa situationer och hur de hanteras av revisorn. Vi vill belysa detta ämne för att skapa en förståelse för vad som i praktiken är vägledande för revisorn. Detta för att majoriteten av den existerande litteraturen behandlar stora företag och oftast noterade sådana, trots att den stora massan av företag består av små företag. Därigenom är det relevant att förstå revisorns oberoenderoll i dessa situationer. Som utgångspunkt valde vi ett interpretativt synsätt på vetenskapen. Vidare valdes en induktiv metod som forskningsansats. Studien utgör en kvalitativ studie genom fem semistrukturerade intervjuer. Varje intervju varade i 40-50 minuter och fördes på revisorns kontor eller per telefon. Vår teoretiska referensram bygger på vetenskapliga artiklar, kurslitteratur och FAR:s senaste samlingsvolym. All insamlad empiri har sedan bearbetats genom att kartlägga vad respondenterna delgivit och därefter relatera detta till relevant teori. För att uppnå vårt syfte med studien har vi valt olika områden att analysera. Dessa delar består av revisionsprocessen, relationen mellan klienten och revisorn samt relationen mellan klienten och företagets ekonomiska situation, revisorns roll, förväntningar på revisorn, rådfrågning och konsultation, regelverk, revisorns oberoende samt motåtgärder. Utifrån insamlad empiri och teori har vi kunnat besvara vår frågeställning. Som slutsats visar vår studie på att revisorn sällan upplever att oberoendet hotas. Det mest påtagliga hotet som revisorerna upplever är vänskapshot och ibland även självgranskningshot och egenintresse. Revisorerna hanterar hoten genom att gå igenom analysmodellen och vidta åtgärder om misstanke om oberoendehot finns. Dessa åtgärder är att revisorn kan fråga om råd av en kollega, avsäga sig uppdraget eller fråga en utomstående expert om råd. Den främsta slutsatsen som studien utmynnar i är att revisorns oberoende inte är lika betydelsefull när de reviderar små företag som stora. Detta beror på att småföretags intressenter inte består av samma stora antal externa intressenter, som investerar kapital i stora företag, utan här finns endast ett fåtal externa intressenter som banker och statliga myndigheter.The fact that the auditor is supposed to represent an independent party in his professional work can be expected to be a matter of course. According to law, the auditor is required to remain professionally impartial in his duties. There is often a discussion about how auditors for large listed companies should face the threats to this independence position. In addition, in this study, we want to focus on the financial market's by far the largest component, namely small private companies, which are mostly owner-led. Relatively few studies have highlighted this sector. The aim of this study is to gain knowledge about the threats to the auditor's independence in the audit assignments of small businesses and how they are handled. Being independent as auditor means being an independent, impartial and impartial party to the audited company and its stakeholders. It is important not to get influenced by pressure in its surroundings. It has long been discussed how independence should be strengthened and managed. In the media, there have been several reported scandals that strongly questioned the auditor's independence. These have exclusively concerned larger companies, where the company leader is a different person to the owners. In these circumstances, the auditor is a solution to the agent issue, by forming a third party that reduces agent costs. In smaller companies, the auditor does not play the same important party between the company leader and the owners, but here is the executive management of the same person who owns the company. Accordingly, from an agent perspective, the auditor becomes an optional third party for the external stakeholders that the small business has, such as banks and government agencies. Our study intends to address the threats that exist in these situations and how they are handle by the auditor. We intend to highlight this topic to provide an understanding of the practice guidance for the auditor. The majority of the existing literature deals with large companies even though the big part of companies consists of small companies. It is therefore relevant to understand the auditor's independence threats in these situations. As a starting point, we chose an interpretative approach to the science. Furthermore, an inductive method was chosen as a research effort. This study is a qualitative study with five semistructured interviews. Each interview lasted 40-50 minutes and was conducted at the auditor's office or by telephone. Our theoretical reference frame is based on scientific articles, course literature and FAR's latest collection volume. All collected empiri has since been processed by study what the respondents reported and then relate this to relevant theory. In order to achieve our purpose of the study, we have chosen different areas to analyze. These areas consist of the audit process, the relationship between the client and the auditor and the relationship between the client and the company's financial situation, the role of the auditor, the expectations of the auditor, consultation and consultation, regulations, the auditor's independence and dependent countermeasures. Based on collected empirical and theory we have been able to answer our question. As a conclusion, our study shows that the auditor rarely experiences threats to independence. The most significant threat experienced by the auditors is friendship threats, self-esteem and self-interest. The accountants handle the threat by reviewing the analysis model and taking action on suspicion of independence threats. These measures are that the auditor may ask for advice from a colleague, resign from the commission or ask a thirdparty expert for advice. The main conclusion of the study is that the auditor's independence is not as important when auditing small businesses as large. This is because small business stakeholders do not consist of the same large number of external stakeholders as large companies

Circular Migration between Senegal and the EU? : a Discourse Analysis of Migration Practice(s)

This thesis investigates the preconditions for a new type of migration among the highly skilled between Senegal and the EU, namely circular migration. The three most prominent actors in the shaping of the future migration pattern –the EU (administration), the Senegalese government and the future highly skilled migrants i.e. Senegalese university students –are studied by a combination of social constructivism and critical discourse analysis. The discourses are derived from official EU and Senegalese documents and from a survey as well as from semi-structured interviews with students at the two largest universities in Senegal. The analysis of the discourses shows three factors that point towards a change of the migration practice in favour of circular migration: first, an interdiscursivity between the migration, development and economic growth discourses; second, a resemblance between the three actors discourses on migration; and third, a willingness among all three actors to act for a mobility of knowledge and experience. Consequently, there are preconditions for circular migration between Senegal and the EU

Sex differences in children operated with pyeloplasty for pelvoureteric junction obstruction

PURPOSE: Pelvoureteric junction obstruction (UPJO) is a common cause of hydronephrosis in children but no previous studies have evaluated differences between boys and girls operated with pyeloplasty. This study aimed to evaluate potential differences between sexes in children operated with pyeloplasty for PUJO in terms of presentation, surgery, and long-term results.METHODS: Data was retrospectively collected from all children operated on with pyeloplasty between January 2002 and December 2020. Data contained several variables covering presentation, surgery, and long-term results.RESULTS: In total, 194 patients were included of which 126 (64.9%) were boys. There were no significant differences in prenatal findings, pelvic dilation on ultrasound, function of the affected kidney, surgical method, obstruction type, resolution of hydronephrosis, or improvement of function. Boys presented with pain more often than girls (47.4 vs 25.0%, p < 0.01) while girls were more prone to infections preoperatively (17.2 vs 7.0%, p = 0.04). All nine patients requiring reoperation were boys (p = 0.03).CONCLUSION: Girls with UPJO seem to experience infections as presenting symptoms more often than boys, while boys significantly more often present with pain. There is also a higher percentage of boys needing reoperation

Delineating the Association between Heavy Postpartum Haemorrhage and Postpartum Depression

Objectives To explore the association between postpartum haemorrhage (PPH) and postpartum depression (PPD), taking into account the role of postpartum anaemia, delivery experience and psychiatric history. Methods A nested cohort study (n = 446), based on two population-based cohorts in Uppsala, Sweden. Exposed individuals were defined as having a bleeding of ≥1000ml (n = 196) at delivery, and non-exposed individuals as having bleeding of &lt;650ml (n = 250). Logistic regression models with PPD symptoms (Edinburgh Postnatal Depression scale (EPDS) score ≥ 12) as the outcome variable and PPH, anaemia, experience of delivery, mood during pregnancy and other confounders as exposure variables were undertaken. Path analysis using Structural Equation Modeling was also conducted. Results There was no association between PPH and PPD symptoms. A positive association was shown between anaemia at discharge from the maternity ward and the development of PPD symptoms, even after controlling for plausible confounders (OR = 2.29, 95%CI = 1.15–4.58). Path analysis revealed significant roles for anaemia at discharge, negative self-reported delivery experience, depressed mood during pregnancy and postpartum stressors in increasing the risk for PPD. Conclusion This study proposes important roles for postpartum anaemia, negative experience of delivery and mood during pregnancy in explaining the development of depressive symptoms after PPH.BASI

Multivariate logistic regression derived odds ratios (ORs) and 95% Confidence Interval (95% CI) for self-reported depression status (EPDS≥12) at 6 weeks postpartum.

<p>Multivariate logistic regression derived odds ratios (ORs) and 95% Confidence Interval (95% CI) for self-reported depression status (EPDS≥12) at 6 weeks postpartum.</p

Distribution of study participants by demographic, perinatal and clinical characteristics and association with haemorrhage at delivery.

<p>Distribution of study participants by demographic, perinatal and clinical characteristics and association with haemorrhage at delivery.</p

Distribution of study participants by demographic, perinatal and clinical characteristics and association with self-reported depression status at 6 weeks postpartum.

<p>Distribution of study participants by demographic, perinatal and clinical characteristics and association with self-reported depression status at 6 weeks postpartum.</p

Graphic display of significant pathways associated with self-reported depression status 6 weeks postpartum.

<p>Graphic display of the significant pathways through which postpartum haemorrhage (PPH) and other delivery related variables as well as earlier psychological contact, lack of exclusive breastfeeding and inadequate sleep at 6 weeks postpartum influence depression status at 6 weeks postpartum. Pathways indicated with a continuous arrow were statistically significant (p<0.05). Dotted arrows represent pathways with p = 0.05–0.20.</p