During the past 20 years, the price of forest estates in Sweden has raised more than the price of timber. The purpose of this study is to investigate if it, despite this development, is possible to buy a forest estate based on economic grounds. Different forest parameters will also be studied to analyse their effect on the profitability. The study is done in cooperation with the company LRF Konsult. Purchase price of 34 forest estates near the coast of Norrbotten, Sweden, has been compared to yield valuation. For the valuation, guidelines from the Swedish author Lantmäteriet was used.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

Context: Lip-to-Lift (L-t-L) is a bedside-method for measuring oral transit time at swallow. It was designed for a swallowing examination of persons on nursing homes where weight loss was noted in people with average L-t-L-time >5 seconds (Sandin, 2005). The measurement was validated and evaluated by Eriksson, Bremer Zerpe (2008).Objectives: The study objective was to examine L-t-L on a group of young adults without swallowing disorders and as to examine the inter- and intra-judgereliability of the measure.Questions:What is the L-t-L-time for young adults without swallowing disorders?Are there any gender differences regarding L-t-L-time?How high is the inter/intra-judge reliability of L-t-L?Method: Examination of L-t-L-time was carried out on 20 young adults, aged 19-27 years, without swallowing disorders after Sandin?s (2005) instructions. Measurements of 20 swallows per person were made.Results: The average L-t-L-time of young adults without deglutition-difficulties was 1.13 seconds (sd =.14).

The Swedish government have a goal that wind turbines shall produce 30 TWh by the year 2020, compared to about 3,5 TWh produced in Sweden during 2010. To minimize the disturbance that wind turbines create the Swedish Environmental Protection Agency has stated a guideline value that noise from wind turbines at nearby residents shouldn?t exceed 40 dBA, at 8 m/s wind speed. With advanced calculation models, like Nord 2000, the emitted sound from future wind turbines can be calculated at an early stage to optimize the power production without exceeding the 40 dBA. When the turbines have been built there is a need to verify that they really are within the guideline.

Introduction: Interplay between all the different subsystems of the financial markets is currently considered as an important internal force in the market. In a financially liberalized economy exchange rate stability is a basis for a wellbeing stock market. If these interactions between all the different subsystems of the financial markets are not detected, this means that there is information inefficiency in the markets.Problem: Can we find any correlation between changes in currency, interest rate and bonds with the stock market index? If so, how do these changes affect the Stockholm Stock Exchange?Purpose: The purpose of this study is to examine if there is any linkage between the interest rate, currency and bonds with the stock market. The researchers wanted to find out how these variables affect the stock market index OMX S30 which consists of the 30 largest companies on the Stockholm Stock Exchange.Method: This research has been based on a quantitative approach.

Today dairy farmers in Sweden are obligated to have lights turned on during night time in addition to the mandatory daylight inlet. This presents a cost for the production but many argue that it can be economically beneficial, especially in loose housing of dairy cows. In loose housing and even more so in herds with automatic milking, well functioning cow traffic during all hours of the day is crucial to optimise production. In order to keep the cow traffic flowing, lights may be an important management tool. It is also perceived among farmers with tied up stall that night light decreases the incidents of cows accidental stepping on their own or neighbours udders.

Background and problem: Since the new law took place in 1999, it has been illegal towash a car with substances that can damage the environment on a paved street or on a driveway through a garage. This has conveyed to a new industry where more and more self-service car wash facility have opened around the country. Vetlanda Vägkrog AB has since 2012 been planning to install manual self-service car wash facility at the back of their restaurant business. The authors mission was to make an analysis in order to examine whether an investment of carwashes are lucrative enough for Vetlanda Vägkrog AB.Aim: The study's main objective was to analyze the profitability of an investment in a self-service car wash facility at Vetlanda Vägkrog AB, based on given data. The authors sub-aim was to clarify which factors in general that had played the greatest part in the establishment of a self-service car wash facility.Method: The authors have used an abductive approach in order to fulfill the aim of the study.

Our purpose in this paper is to examine if there is any profitability for a company with a factory in the timber industry to invest in a combined heat and power, CHP. Based on analysis and the results that the paper generates, we will give Derome AB a suggestion on how it is a profitable investment or not to installing in a CHP.By investing in a CHP plant, you can get a high efficiency, which means that companies can use their resources more effectively. The Swedish wood industry has by-products of production that can be used for combustion in their boiler which is an advantage.The essay is a qualitative study where we have a case company, Derome AB. In this company, we interviewed two employees who have knowledge in the study. They have helped us to provide information and data about their business.We chose to use the pay-off- and the net present value method, NPV, to see if there are profitable advantages for the investment.

Introduction: Mental illness is a public health issue which 20-40 per cent of the inhabitantsin Sweden suffer from. Many factors can lead to mental illness and because of that it isimportant that different organisations and professions collaborate in prevention and healthpromotion work. To develop the collaborative process by noticing difficulties and successes,documenting, follow-up and evaluation is of great importance. Aim: The aim of this literaturereview is to investigate which methods are used for evaluation of health promoting anddisease preventive collaborative projects, which focuses on mental health directly orindirectly, and find out what results these projects has revealed. Method: Literature reviewwith descriptive design.

In this project a LC-MS-method for the analysis of gamma-hydroxybutyrate, gamma-butyrolactone, 1,4-butanediol, amphetamine and methadone was developed.Initially, the efficiency of the ionisation of the analytes was evaluated with respect to the ionisation technique (ESI, APCI and APPI) and the composition of the mobile phase. In the next step a number of different columns was tested in order to find the one with the greatest potential for separation of the substances in question. Using the selected column, the separation was optimised by means of experimental design and the software The Unscrambler 7.8. The parameters studied were the flow rate, the column temperature and the mobile phase composition. The response variables were the resolution between the target compounds and the retention time of the last eluting compound.These experiments showed that, in order to obtain the best ionisation, the mobile phase should consist of 5 mM formic acid in water and acetonitrile.

The aim of the study was to examine plaqueindex, gingivalindex and oral hygiene measure among patients between 20-26 years of age, who were treated at the Dental Hygienist Programme at the University of Kristianstad. The study was performed as a dental record. All 126 subjects with records in this age were including in the study. Sixteen records (13 %) were excluded because the criteria were not fulfilled. Plauqeindex, gingivalindex and oral hygiene measures were registered from 110 records.

IntroductionSuccessful training is a key for athletes to make progress in their development. Training must not just involve overload, but also must prevent the combination of excessive overload plus inadequate recovery. Athletes can experience short-term performance decrement without severe psychological or lasting other negative symptoms. Too much hard exercise or too little sleep can cause overtraining, a condition in which the subject can prevent to be away from the sport for several weeks or months. Previous studies have detected that it is important to avoid overtraining.

Osseointegrated titanium implants have become a commonly used method in edentulous jaws and today there are success rates in the magnitude of 82 % in the lower jaw and 98 % in the upper. During first year after implantation a fully normal marginal bone loss of 1-2 mm occurs. If the bone loss continues there is a risk of implant failure. High tensions in bone and inflammation caused by bacteria are possible reasons for this problem. It has been shown that a leakage of bacterias occurs between the parts of the implant and there are theories that this has effects on the marginal bone loss. The aim of this thesis has been to increase the knowledge about microbial leakage with help of in vitro tests and virtual simulations.

Evaluation of joint swelling is an important part of the orthopedic examination and can be used to follow a patient?s progress during rehabilitation and therapy. Usually a swelling is assessed by palpating the joint but a more objective, but still easy to use, method would be preferable.This study seeks to increase the knowledge in veterinary rehabilitation by validating four different measurement tools (three recognized and one novel) for the assessment of elbow joint swelling: palpation, tape measure (circumference and figure eight measurement), slide caliper (craniocaudal and mediolateral positioning) and tonometer. This was achieved by calculating the inter- and intra-rater reliability and correlating the results from the different measurements with each other.The methods with best inter- and intra-rater reliability as well as good correlation among themselves were shown to be slide caliper with craniocaudal positioning, circumference and figure eight. Additional studies, with a larger and more diverse material, ought to investigate these methods further..

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..