The purpose of this study is to compare the contents, editorials and front covers of Sweden?s oldest girl?s magazine Veckorevyn during two different years, in which the magazine had two very different chief editors.In the year 2000, Emma Hamberg got the job as editor-in-chief for Veckorevyn, with a vision of changing the way the magazine represented young females. She wanted to add a more feminist viewpoint to the magazine, since she felt that Veckorevyn didn?t live up to its claim of being ?a girl?s best friend?. Six years later, the famous Swedish fashion editor Ebba von Sydow became editor-in-chief for Veckorevyn, with the intention of making the magazine better, smarter and more fun for young girls.

Pomace is the solid remains (i.e. stems, pulp, seeds, and skins) after pressing for juice. The annual production of apple pomace is 593 000 ton worldwide. Its field of application depends on local conditions. In order to investigate the field of application of apple pomace in the Southern Sweden, six persons on companies with production of apple juice were interviewed.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Productivity of Norway spruce (Picea abies) and Scots pine (Pinus sylvestris) was studied on 12 sites in coastal areas of northern Sweden. On each site, sample plots were placed in adjacent Norway spruce and Scots pine stands with similar ages in between. Basal area, tree height, Site Index, volume production, simulated maximum mean annual increment (MAImax) and tree vitality were compared for the two species. Average basal area at the time of measurement was 30.4% larger for Scots pine stands than for Norway spruce stands. The difference between the two species in basal area increment during the last 10 years was related to stand age.

Food consumption generates externalities such as carbon dioxide emissions, which contribute to global warming. The principal issue is that emissions are not covered by the "polluter pays principle". For this reason, new policy instruments need to be tested and implemented to correct the externalities. In food production, beef and dairy production has the largest environmental impact in terms of carbon emissions. As food is a necessity, simply reducing production will not solve the problem.

Background and problem: In the last few years the threat against the environment and especially the emissions of carbon dioxide has become increasingly debated. The government have set up a goal to lower the emissions of carbon dioxide with 40 percent until 2020 compared to the level in 1990. The emissions in the transportation sector have, in contrast to the total emissions, increased since 1990 and will continue to increase unless powerful control measures are implemented. The lorry centres have to use strategies to answer to these external threats which lead us to the two questions of this thesis: - What methods do the lorry centres use actively and which do they consider as the most important methods for fuel saving? - Are there any differences which methods small, medium and large centres considers as important? Purpose: The main purpose of this thesis is to examine which methods lorry centres use actively and which they consider as important for fuel saving.

Nitrogen deposition leads to environmental damage in areas where the nitrogen deposition is high. Southwest Sweden receives an annual nitrogen deposition of up to 20 kg N/ha. Nitrogen that is not assimilated by the vegetation is accumulated in the soil, which may lead to nitrogen saturation and an elevated risk of nitrogen leaching. Nitrogen leaching from forest areas in southern Sweden has proven to be higher than from agricultural areas, which have been thought to be the main contributors to elevated nitrogen levels in rivers and lakes. The amount of nitrogen that leaches depends on the fraction of the total nitrogen in the soil that consists of nitrate, since nitrate is easily transported through the soil.

Bakgrund: CSR a?r ett koncept under sta?ndig fo?ra?ndring med spridda definitioner. Da? det a?r ett frivilligt ansvarstagande skiljer sig rapporteringen a?t mellan olika akto?rer. Kunskap om rapporten fo?r CSR a?r bristfa?llig och beho?ver fo?rdjupas genom studier av karakta?ristika vilka kan pa?verka graden av rapportering.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.

My master?s thesis is a study of acquisition of photographies during 1958-2008. The questions I proceed from is what patterns lies behind the Royal library's acquisition of photography and how the process of acquisition looks like. The theoretical base which I lean on consists partly of a problematization of the process of cultural heritage and partly of organizational theory. The problematization of the process of cultural heritage is my foundation of this essay.

Forestry supply chains are a significant part of the Swedish economy. These supply chains are highly susceptible to storms damage. In late 2013 Sweden was hit by multiple storms. This leads to the possibility to research how supply chains react to the shocks that storms cause. The aim of this thesis is to research the costs that storms increase, the actions that are taken within the forestry supply chain, as well as possible benefactors from storms. This thesis bases on previous work on supply chain mapping and cost theories.

Bakgrund: Den svenska transportmarknaden domineras idag av stora och internationella aktörer. Marknaden är mogen vilket innebär att transportbolagen måste erbjuda andra värden utöver själva transporten. Begrepp som miljö ligger långt ifrån transportsektorns grundtanke och blir därmed inget naturligt konkurrensmedel. Internationella undersökningar visar att transportbolagen lägger stor vikt vid miljöfrågor när det kommer till framtida strategier. Svenskar har en tradition och en image att vara miljövänliga men detta intresse har ännu inte besvarats av transportmarknaden.Problem: Vilka faktorer är viktiga för att svenska transportföretag ska kunna uppnå långsiktig överlevnad med en miljöprofilering?Syfte: Syftet med denna uppsats är att analysera och utvärdera oöverensstämmelser (misfits) mellan transportköparen och transportleverantören med avseende på miljö.Metod: En kvalitativ ansats har använts för att samla empiri.

 Sammanfattning Problem och bakgrund: Bokföringsnämnden (BFN) har arbetat fram ett regelverk för de enskilda näringsidkare som bör implementeras från den 1 januari 2007. Syftet anses vara bland annat att underlätta den administrativa bördan. Huvudfrågan som ställs i denna studie är en undran om, till vilken grad har användbarheten av K1 regelverket för de enskilda näringsidkarna förändrat redovisningsarbetet? De andra nyckelfrågorna är, har en effektivisering skett av redovisningsarbetet samt har det lett till väsentliga kostnadsbesparingar vad gäller den administrativa bördan?Syfte: Syftet med denna studie är att undersöka huruvida K1 regelverket har förenklat den administrativa arbetsbördan för enskilda näringsidkare, samt om det skett en effektivisering av arbetet med redovisningen.Metod: Studien tillämpar huvudsakligen den deduktiva forskningsmetoden med hjälp av statistisk datasamling. Detta innebär att studien utgår från en kvantitativ enkätundersökning med ett slumpmässigt urval av respondenter.Referensram: I studiens teoretiska referensram presenteras olika interrelaterade teorier som belyser K1 regelverkets motiv och funktion samt dess betydelse för redovisningen för de enskilda näringsidkarna i ett bredare perspektiv.Slutsats: Studiens syfte var att försöka förklara användbarheten av det nya K1 regelverket i samband med praktiken.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.