When a decision is to be made on what long term strategic forest management plan to use, consideration must often be taken to multiple objectives. Such decisions are very complex and a promising approach to handle them is by Multiple Criteria Decision Analyses (MCDA). The study is based on the problem that the MCDA that have been implemented into forest management planning have only had capacity to compare and evaluate a limited number of management plans; which means that there is a risk the most suitable plan is missed. The aim with this study was to test the applicability of combining the MCDA tools: the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and the Analytic Hierarchy Process (AHP) for including consideration to multi-objectives into strategic forest management planning. The study was based on the process of creating and selecting a management plan, using Heureka PlanWise, suitable for all the major objectives found in the forest holdings of a municipality in northern Sweden.

Very often we are likely to hear how important it is as adults to help small children and pupils out of bullying situations, both for the bullied one and the bully. What we often tend to forget is that bullying situations among adults are as common as the ones children put up with. The only difference is that the ones adults go through is a much more silent one, and the bullies often have a better strategy on how to beat down their victims slowly. Some of the cases also show that the bullying that is happening among adults is similar to the one between children. The risks in the bullying that occurs in the work environment are such as: bad self-esteem, doubting in their roles as professionals, anger, depression, anxiety and in some cases can be so dangerous that the suffered one eventually commits suicide.

The purpose of the thesis was to map the hydraulic load on the Knivsta river from stormwater runoff, and build a platform for further studies of pollution loads on the rivers ecosystems. New residential areas are planned to be built in Knivsta municipality and it will have an impact on stormwater flows to Knivsta river. To examine the impact this will have, simulations were made in the area as it stands today and after expansion work. The work includes calculation of flows from the populated areas but also from the catchment area around it consisting of woodlands and fields. Because of expected climatic changes which may affect rainfall, the simulations have been performed with different return periods for rainfall data.

In 2010 there will be a political resolution to ensure that the Swedish society is accessible to all citizens including people with disabilities. For this purpose a national action plan for disability policy "From patient to citizen" (Govt. Bill 1999/2000:79) has been set out with the aim of ensuring that the disability perspective will permeate every sector of society and that the approach and response to people with disabilities will be improved. The Swedish National Council for Cultural Affairs is responsible for implementing the disability policy in the cultural sector.Since public libraries in Sweden are a part of the public cultural sector, they will also be affected by the political resolution regarding accessibility. The concept underpinning library services for disabled people must be that of equality of access.

The purpose of this thesis was to create a strategic/tactical road access plan. This was done by designing an analytical method which gives the road manager a template to create long-term road access plans. The analytical method will help to identify and appraise roads to be upgraded and give information when it is time for building new roads. The study method involved developing an analytical method. The method was comprised of five main parts: the harvest plan, analysis of the road network, transport costs, quality and storage costs and finally, identification of investment alternatives.

This essay deals with the principle of surprise warfare and its development as well as the adaptation of military action that had to be made to surprise the opponent in the modern era.The concept of surprise is divided into its components in order to clarify what is required to implement a surprising maneuver, to understand the complex concept and form a theoretical framework for gathering facts in the case study.Development and adaption are demonstrated by a comparative case study where Pearl Harbor illustrates an example of historical surprise and Operation Desert Storm illustrates a modern surprise. The product will then be analyzed in order to detect the development and how military conduct is forced to adapt in order to carry out a surprising maneuver. The results shows that the military action of performing a surprise attack has had a major development and is now carried out in a different stage of the attack..

This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

This thesis presents and evaluates a project, undertaken in 2001 by a librarian the writer of this thesis and a teacher. We met with a number of adults with reading and writing disabilities, and presented and discussed books and experiences of reading, with the aim to increase their joy of reading, as well as finding out more about our own ways of co-operating with each other across our professional borders. The documentation and evaluation emphasizes on the process and the results of the project, and on our own participation, by asking the following questions: How did we carry out the project? What obstacles did we meet? What went well/wrong? What did we achieve related to our goals? In order to illuminate the project from different angles, consequences of reading and writing disabilities for adults are discussed, as well as the specific nature of adult education and projects more or less related to ours. Action research is chosen as a method, because it allows the process of the project, and our own learning process, to be exposed.

The purpose of this study was to highlight cyber-bullying and its place in today?s schools. Our aim was to research how schools with bullying prevention programs are equipped to handle and take action against cyber-bullying. Furthermore this study focuses on whether or not schools are responsible for cases of cyber-bullying. We also aimed to present teachers? general views and knowledge regarding this phenomenon.

Om närstående ska orka leva tillsammans med en yngre demenssjuk partner behöver de erbjudas stöd som är utformat utifrån deras situation och behov. Syftet var att i samarbete med närstående till personer vars demenssjukdom debuterat före 65 års ålder planera ett närståendestöd. Metoden som användes var Participatory Action Research (PAR), en interaktiv forskningsmetod som innefattar reflektion, analys och handling. Fokusgruppssamtal genomfördes med två fokusgrupper vid vardera tre tillfällen. Samtliga deltagare var make eller maka som levde tillsammans med en yngre demenssjuk partner.

Abstract Titel: Budget development ? a study of multinational industrial companies Date: 2011-05-27 Authors: Daniel Claesson & Tobias Kronvall Supervisor: Fredrik Karlsson Examiner: Lars-Göran Aidemark Purpose: The main purpose of this study is to follow up and to do a comparison                of a study of Arwidi & Samuelson (1991) where we describe and explain budget change, from the traditional budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between                         organization, strategies and budgeting and how it affects the company            management. Method: In this study we used a qualitative approach. We used a multiple case                  study to examine corporate approach to budgeting.

This essay deals with the principle of surprise warfare and its development as well as the adaptation of military action that had to be made to surprise the opponent in the modern era.The concept of surprise is divided into its components in order to clarify what is required to implement a surprising maneuver, to understand the complex concept and form a theoretical framework for gathering facts in the case study.Development and adaption are demonstrated by a comparative case study where Pearl Harbor illustrates an example of historical surprise and Operation Desert Storm illustrates a modern surprise. The product will then be analyzed in order to detect the development and how military conduct is forced to adapt in order to carry out a surprising maneuver. The results shows that the military action of performing a surprise attack has had a major development and is now carried out in a different stage of the attack..

This article discusses desirable political representation within the framework of representative democracy. In the desirable representation it is the responsibility of the politician to balance authoritative decision making with responsiveness towards the voters. The article intends to make visible the ethical complexity within representative democracy. Ethically the commission to represent is further complicated because the political parties constitute a central role in the political life and request loyalty of the politician. At the same time the politician is elected by the voters and thus the representative has to balance the dual representation.The politician can meet supplementary but also contradictory norms of action in decision taking.

I wrote this essay with the aim to explore, understand and get some insights into what it is that effects the possibilities to plan for ecological sustainability and make it happen. There is no clear definition of sustainable development but world top meetings and reports have developed goals and strategies. I will present some of the theory at hand but most of this essay is based on six interviews with planners at local governments from around the country. Several of the local governments are using the goals issued by the state government by putting them into their large scale plans. During the interviews some obstacles were identified, like a lack of resourses, disadvantaging powerstruktures, conflicts with marketeconomy and simply different meenings about what ecological sustainability is in practice. My method of getting information through interviews and documenting them by taking notes had, as all methods, it?s weakneses.