An old and well known problem in sawmilling is to determine which dimensions /products those are most profitable to produce. Existing optimization models maximize the value of the log. In other words, based upon the market prices of the dimensions the models calculate the best way to split the log. Yet there is a great uncertainty if the most well paid dimensions really are the most profitable to produce. The costs of the process from lumber to sawn products are hard to determine and are therefore often left out from the optimization process. In this study the economic contribution of different dimensions/products are analysed.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t Account the employees as assets, they can only be Accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors Accounting.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t Account the employees as assets, they can only be Accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors Accounting.

The large number of surrendered and feral cats is a big animal welfare problem all over the world. Populations of feral cats arise through a large number of unwanted cats which can lead to surrender of these, through cats allowed to roam free outside which can lead to the owner losing these and through the reproduction that occurs amongst these surrendered or lost cats. One aim of this study is to give an Account of this problem. It is however difficult to draw general conclusions about these populations of cats since studies all over the world has been carried out on different types of populations, during different conditions and different periods of time. The welfare of many of these cats is presumably low because they are exposed to risks as disease, starvation, climate, traffic, other animals and humans.

This essay aims to investigate how students raised in Jehovah's Witnesses have experienced their career counseling during their middle and high school education. My main objectives are, based on the testimonies of former Jehovah's Witnesses, to investigate how career counselors can find a strategy to approach these students in a non-threatening way. I also try to take into Account the contextual elements which are of great importance when counseling students raised as Jehovah's Witnesses. A qualitative study has been carried out with five informants with a background in the movement. The material has then been analyzed using a qualitative, narrative method.

AbstractWe are facing a century of rapid change in climate, with significant challenges in managing the impact of changes in living conditions for plants and animals. We can already see the responses of species through changes in phenology and spatial distribution, which may change ecosystem structure and function, with subsequent effect on ecosystem services and biological diversity. In Sweden, between 2005 and 2010, the red-listed species has increased by 13 % and similar trends can be seen across the world, making it difficult to attain national and international environmental objectives of preserving biodiversity. One way to reduce the loss of biodiversity is to protect nature from exploitation by allocating valuable areas as nature reserves, but climate change affects protected areas just as much as other landscapes and therefore requires elaborate systems of protection to facilitate species' survival. The paper has examined  how the decisions and management plans for nature reserves in Sweden have been followed-up and whether they are climate adapted or not by examining 30 nature reserves, classified as newly formed (2012), recently revised (2009-2011) and older (1977-2007) reserves, and assessed what is in the decisions and management plans for follow-up, revision, long-term goals and documentation.

The BSC is widely used mangement tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received the BSC, it seems af its internal focus, rigidity, static-ism and mechanical mindset limits the company's ability to create a strategy that takes important external factros into Account..

The purpose of this report is to explore how modern technology can work againstolder craft techniques. The focus of the research will depend on what conditions areoptimal for cutting marquetry with laser technology. In my work I Account for thehistorical background of the various techniques and then through own practical testsexamine whether the laser technology can complement the traditional techniques..

The purpose of this essay is to examine how administrative officers at the Swedish social insurance agency experience and deal with the goal conflicts they may experience. Furthermore, the purpose is to gain a greater understanding on how they perceive their role in the implementation process, and their position as the link between the citizens and the state. Two potential conflicts are examined; between quantitative goals and performance measures and those more qualitative and hard to measure; between economic values such as cost efficiency and productivity and democratic values such as the rule of law. The other conflict examined is that between implementing and following the laws set forth, take into Account the individual needs and interests of the citizen. The theoretical framework consists of Lundquist?s theory on public officers as the guardians of democracy, which means that they should not only implement laws and rules according to political intentions, but also make sure that the democratic values and principles are followed in the relationship between state and citizen.

Purpose- The purpose of this project is to contribute to the knowledge of creating customer value through streamlining and coordination of patient flows for children and youth with frequent need of care on child and youth medical clinics.Method- One of the methods used for achieving the project's purpose is a case study on the Child and Youth Medicine Clinic at Länssjukhuset Ryhov in Jönköping. The case study has been used for collecting the empirical data that has been generated through interviews, observations and documents from the Child and Youth Health Clinic. Except the case study the authors also made studies in literature, which the collected empirical data has been anchored and related to. Together this led to the project's analysis and results.Results- When investigating the questions found in chapter one, it was determined standardized work is of great importance to create structure and implement procedures for the patient flows. A weak link in the patient flow has been identified, which is the sub-process coordination and planning.

The purpose of this paper was to examine the inflation hedging capabilities of property shares. A common notion is that property is a good hedge against inflation. Indeed, positive correlations have been found for direct investments and inflation. However, property shares are generally perceived as a perverse inflation hedge. This discrepancy has often been quoted as evidence of property shares divergence from the development of the underlying property market.

According to international and national literacy studies (PISA, PIRLS) Swedish boys are inferior to Swedish girls when it comes to reading. There can be numerous reasons to that statement. One is that Swedish teachers require more knowledge about communication as an important component in literacy. In spite of this shortcoming, Swedish girls manage to gain sufficient literacy. Why is that? The aim of this survey was to examine if there were any differences between girls and boys regarding communication skills when they begin in school.The main questions taken in Account were:Which differences and/or similarities in communication skills are discernible between boys and girls this particular preschool?How do boys and girls communicate with each other in different room contexts on this particular preschool?           To be able to answer the questions, I adopted observations and audio recordings from children aged five.

This essay aims to investigate how students raised in Jehovah's Witnesses have experienced their career counseling during their middle and high school education. My main objectives are, based on the testimonies of former Jehovah's Witnesses, to investigate how career counselors can find a strategy to approach these students in a non-threatening way. I also try to take into Account the contextual elements which are of great importance when counseling students raised as Jehovah's Witnesses. A qualitative study has been carried out with five informants with a background in the movement. The material has then been analyzed using a qualitative, narrative method.

Since several rules of law have a consideration of age, the Swedish labor law collides in many ways with the prohibition of age discrimination. The employment directives of EU were implemented in the member countries after the shift of the millennium. Sweden was the last member to introduce age as a ground of discrimination in its legislation. The purpose of this thesis is to investigate whether the Swedish regulations, regarding age discrimination and its application, is compatible with the EU.  The aim is also to investigate what is required to exclude the prohibition of age discrimination. The labor law provisions concerning the retirement age given in 32 a and 33 §§ LAS, priority rules according to 22 § LAS and the collectively agreed holiday benefit, which is regulated according to a worker's age, is to be investigated to see if they actually qualify for the exclusion of the prohibition against age discrimination. Furthermore, the paper intends to describe if the Swedish legislation has taken Account of the research available on the subject of "age" and ?age discrimination?.

I den föreliggande studien undersöktes mobilljudens effekt på minnesbehållning i klassrumsmiljö. I Studien undersöktes även vilken teori ? unitary teorin eller duplex-mekanism teorin ? som lämpligast förklarade mobilljudens eventuella effekter på kognitiva mekanismer. Metoden bestod i att deltagarna tittade på en kort dokumentär och därefter utförde ett minnestest, som berörde dokumentärens innehåll. Experimentgruppen fick titta på dokumentären, samtidigt som ringsignaler och aviseringsljud spelades upp under fyra perioder i dokumentären, medan kontrollgruppen inte utsattes FÖR buller.