The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

The purpose of this study is to examine how different religious traditions are portrayed in teaching materials based on news reports. The main question concerns the way in which religious practices and holidays are described and in which contexts religion is presented. The method includes a both quantitative and qualitative content analysis. The study concludes that certain religious practices are presented in a way that describes the practitioners as more faithful and homogenous than others. This was especially prominent among Muslims and to a certain extent Hindus.

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

We have made a suggestion for a map based search tool used with a database containinginformation on natural disasters. The database is being developed by NCO (SwedishCentre for Lessons Learned from Incidents & Accidents).We examined both Swedish and international examples of databases on naturaldisasters. The examples that we found were often hard to get the hang of, due to poorcompilation. The problem, that is typical of the international examples, is that the processof data collection is not standardized, as it is performed by different organizations andcompanies with diverse demands on and needs for the database. Therefore, to keep itsymmetrical, there ought to be only one department with the overall responsibility for anational database on natural disasters in Sweden.The natural disaster we based our study on was the flooding in Arvika in the year 2000.We inspected the availability of data about the flooding, and found it to be satisfying.Through contact with the municipality of Arvika, by mail and telephone, and a visit at theArvika municipality office, we acquired reports on the flooding and the joint rescueoperation that followed, and also GIS layers showing the extension of the flooding..

The purpose of this essay is to examine whether Sweden work according to the Swedish governments action plan on UNSCR1325 and whether Sweden implements this action plan according to an implementation theory.Initially you will find an explanation of the used method, definitions and the theory used for the study. The second part contains the research where the studied material is analyzed.The study itself is based on reports, literature and material from web pages.The result of the study shows thatSwedenworks according to the government?s action plan on UNSCR 1325.Swedendoes this trough good contact with women, multiple ways of interaction such as MOT, all female MOT: s and Gender Field Advisers who follows patrols.My conclusion shows that Sweden implements the Swedish action plan on UNSCR 1325 according to the implementation theory..

One of the most well-known trials in history is the one in Nürnberg, Germany, soon after the end of World War II. It is understandable that this caused a lot of discussions and that it was a world known trial which set the standards for a lot of similar occasions later on. The aim of this research is to focus on the opinions about this trial from a perspective of well-known Swedish newspapers. The method is to analyse three big papers with different political views and to see what separated them and what maybe united them. By studying the master-pages of the newspapers a picture is given of how the contemporary time had an understanding for the trial reports, which we in our time have established as facts.

Background: The valuation of Biotechnology companies is difficult in many ways. Patent and human capital are hard to value and also there is a great uncertainty about the success of the compaines research programs. Are traditional valuation models really useful when it comes to research companies or do they result in false values of the companies? Purpose: To study what values different valuation models gives biotechnology companies and how they correspond to the market value. Method:We have studied financial litterature och found the most common used models today.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

The aim of the study was to distinguish if there was a difference between how work is perceived and how unemployed are viewed by people in collectivistic and individualistic cultures. A phenomenological approach was used in order to capture the participants life-worlds and their meaning constitution of a phenomenon, in this case the meaning of work and how unemployed are viewed. Subjects from different parts of the world, belonging to either a collectivistic or individualistic culture, participated in this study. Data was collected by self-reports which were analyzed by the method of MCA (Meaning Constitution Analysis) and the software Minerva. The results indicated that there were differences in how individuals from collectivistic cultures compared to individuals from individualistic cultures reflected about the meaning of work.

The present climate discussion has made energy efficiency an interesting topic. Saving energy does not only help the climate but also saves money for the energy consumer. The purpose of this thesis was to examine the potential of heat recovering from milk cooling. Two milk farms, one with voluntary milking system, VMS, and the other with conventional milking system was used to measure interesting temperatures and electricity consumptions. The numbers were used both to do theoretical calculations and to construct a SIMULINK model. To calculate the potential for heat at milk farms theoretical calculations were made in MATLAB using a reference farm with different combinations of heat recovery and pre cooling. The farm was assumed to keep a dwelling house with the annual heat consumption 18165 kWh.

Earlier this year the Swedish migration board gave a part of their responsibility for the separated children to those municipalities that have signed an agreement with them, so that the children can get the best handling of their matters and also to lift the heavy pressure of the Swedish migration board. Our aim in this paper is to see how this division is made and which areas of responsibility they have. We want to see how this process is being handled in relation to these children?s rights, the Convention on the Rights of the Child and the Swedish law. To get the best information possible we used a qualitative method.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

United States is one of the two countries in the world that have not ratified the convention on the rights of the child, and one of the few countries that sentences children less than 18 years to life in prison without parole. Besides this, corporal punishment is legal in all the states of USA. This essay is aimed at researching how these three factors affect one another in the American context and what consequences may come out of it. By the use of reports from NGO's and UN treaties together with various theories about the subject in question, I have looked into the juridical climate for today's young Americans.The conclusion of the essay shows that there is a tendency in the United States to control violence with violence, from a local level and further to a state level. As long as this attitude proceeds, the situation for children at risk for being sentenced to life sentence will not improve..

In order for companies to be competetive on the market, there?s a need of capital. If a company is in a need of capital to make major investments and isn?t able to prioritize internal funding, the priority will be external financing with safe securities; loans. How companies should prioritize the allocation between equity and debt, which together form value, leads us to the subject of capital structure.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.