According to the Board of Forestry, in Västerbotten, many natural regenerations of Scots pine (Pinus sylvestris) carried out on privately owned forest in the middle of 1990 in Västerbotten have rendered a bad regeneration outcome and will provide a low future forest production. The Board of Forestry believes that the negative result can be explained by the fact that the regeneration has been carried out in wrong locations and that scarification failed to work as planned. In order for an accepted rate of regeneration the guidelines of the Forrest Act require, not less than 10 years after final cutting at natural regeneration, that there should be at least 1300 (site indices 16 m) - 1700 (site indices 20 m) main crop stems per hectare. Main crop stems are defined as stems according to the place of growth and appropriate tree type, in addition with regard to quality, stage of development and damage risk have a prospect of succeeding. In addition main crop stems should be separated by surface so that the proportion sample plots with 3 meters radius, and lack main crop stems, are not more than 10 % of site indices 14 meters or higher.

The aim of this paper is to describe the position of the Swedish welfare state within the shaping of a Swedish national identity. This is done through the study of Mångkulturåret 2006, and its rhetorical context. The point of departure is that history is formed continuously in current speech and a text analytical method has been used. Mångkulturåret was issued by the Department of Culture as an extended perspective of Cultural politics. The rhetoric used in the official document Agenda för Mångkultur is analyzed through a comparison with earlier official documents on the field of multiculturalism and integration.

Värderingsproblematik för materiella anläggningstillgångar har identifierats av författare och företag vilka har belyst avsaknaden av bättre värderingsmöjligheter då vi idag främst använder oss av värdering till anskaffningsvärde som. Problematiken grundar sig i att redovisningen inte helt avspeglar värdet för företags materiella anläggningstillgångar vilket gör att jämförbarheten och trovärdigheten kan ifrågasättas. Syftet med studien är att undersöka olika tillämpningar av värderingsmodeller som finns samt belysa varför företag väljer en viss värderingsmodell. Metodiskt kommer den genomföras som en fallstudie. Detta då uppsatsen bygger på ett kvalitativt tillvägagångssätt för styrkandet av studiens verklighetsförankring.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

The structure and performance of grocery distribution in Sweden has changed profoundly since the second world war. Increasing access and usage of the private car, in combination with an accommodating town planning has enhanced the exploitation of scale economies within distribution firms. There is, however, some ambiguity concerning the overall efficiency of the distribution system when the costs associated with travelling and purchasing performed by households are treated as an integrated part of the total distribution cost function. The purpose of this master thesis is to develop the foundation of a spatial optimisation model, which defines the most efficient distribution system. The underlying idea is that the optimal localisation and size of grocery stores is a function of economies of scale within the firms weighed against distributions costs within the households, such as transportation costs.

Syfte: Huvudsyftet är att undersöka effekterna av införandet av IAS inom fastighetsbranschen och se om de nya principerna har lett mot en mer värderelevant redovisning. Delsyftet är att se på införandets effekter på det egna kapitalet, samt att utröna förhållanden före och efter införandet, då sett till två tidsperioder 2000-2004 och 2005-2009.Metod: Undersökningen är en totalundersökning som innefattar tio stycken företag. Studien sträcker sig från år 2000 - 2009 där 2000 - 2004 är perioden innan införandet av IAS 40 och perioden 2005 - 2009 är efter införandet. CAPM och Tobins Q används för att se om det finns skillnader i eget kapital samt eget kapital i förhållande till börskurs före och efter införandet.  Teori: Undersökningen utgår från Finansieringsteori, Effektiva marknadshypotesen, Capital Asset Pricing Model (CAPM), Tobins Q, Redovisningsteori, Beslutsfattande och Human Information ProcessingEmpiri: I kapitlet illustreras undersökningen i tabeller och diagram. Statistik programmet SPSS har använts för bearbetning av data och illustreras även i diagram för CAPM och Tobins Q.

An impulse or unplanned purchase is a decision taken on the spot without further consideration or reflection. It is the spur of the moment that influences the purchase rather than a deliberated decision. Being loyal to a particular brand means a mutual relationship between customer and company created over time which may result in the customer experiencing a higher value and thus prefer a particular brand before another.Bulk confectionary can be characterized as an impulse product because it is purchased at times without any time of consideration or planning. The question that arises is whether all bulk confectionary purchases are unplanned? Through this study it shall be examined whether any brand loyalty actually exists regarding bulk confectionary; does the customer plan its confectionary purchases in beforehand or do most of them occur through impulses? Furthermore, the study will highlight who the customer is of bulk confectionary in Sweden.The survey was conducted through a combination of a quantitative and qualitative method.

Med denna uppsats har vi närmat oss ämnet ?den mångkulturella skolan? ur lärarens perspektiv. En mångkulturell skola tolkas ofta som en skola med elever från många olika kulturer. Tyvärr glöms ofta de utlandsfödda lärarna bort. Syftet med denna studie är att undersöka utlandsfödda lärares uppfattningar om sin roll i den mångkulturella skolan.

Background: In 1994 came the general prescription law in force for the district nurses with specific training in pharmacology and pathology in Sweden. According to The National Board of Health and Welfare from 2004 follow-up of the use of the prescription law revealed that nearly half of the district nurses used their prescription once a week. According to previous research the district nurses and patients were positive to the district nurses administration of prescriptions. Doctors, contrariwise, were not as favorable to the district nurses administration of prescriptions. The responsibility of the heads of the health centers is to promote the district nurses to prescribe and make sure that it works in a satisfactory manner.

The project team has chosen to carry out the project itself. This is to be able to work more flexibly in the product development process and not be guided by some guidelines.Every day, we read in the media about a new truck burglary. The problem has become so common that we do not even notice it in the media. Each year the theft of 1 billion of Sweden and the entire 82 billion in Europe in 2008. This is an increase of 10 billion by 2007.

Banking systems in India is quite popular and it needs some more changes to reach all the customers. Lack of the service is main problem in Indian baking system. If the common person wants to open the account, it take?s little bit high cost and banks are not near the people location. Due to the Lack of service, people do not want to be a customer of the bank.

This master thesis has been carried out on behalf of Stoneridge Electronics AB and is an investigation ofhow intelligent switches can replace the traditionally used direct controlled switches. The concept ofintelligent switches is that the switches contain electronic identification components which, by connectingthem to a network, give the same function independent of the location of the switch. This infers anincreased flexibility and configurability which can be a great advantage in development, production andcustomization in the commercial vehicle industry. Especially in the current situation when commercialvehicle manufacturers provides more and more functions and dashboard configurations.LIN (Local Interconnect Network) is a network protocol introduced in 1999. It is a simpler and lower costcomplement to CAN (Controller Area Network) and is adapted for applications where the demands forbandwidth are lower, for example reading sensors and switchers.

Today?s globalisation has opened up borders between countries as can especially be seen with the opening of the European Union. This has increased possibilities of communication and transportation, which has provided companies with greater expansion opportunities throughout the world. However, difficulties may occur when companies choose to establish abroad, for instance when French companies establish in Sweden through subsidiaries, the lack of knowledge and understanding, when it comes to the business culture, customs, and values within the host country, as well as the culture and the structure within the company, may contribute to misunderstandings and inability to work in an amalgamated manner. These barriers are a cause of unsuccessful penetration within foreign markets.

Syftet med denna undersökning har varit att utforska och förstå hur ledarskapet påverkas när en organisation genomgår en förändring till en agil verksamhet. Bakgrunden till undersökningen grundar sig i den traditionella synen på ledarskap där chefen ledde och fördelade arbetet. Under 1950-talet förändrades synen på arbetsledning och arbetsfördelning där medarbetarna blev allt mer delaktiga i arbetsprocessen.Med utgångspunkt i detta har vår forskning behandlat de effekter på ledarskapet som inträffar när en organisation går ifrån ?command and control? till ?empowerment?. Därav har vi ställt upp följande frågeställningar; Hur har kontrollen (över teamen) förändrats för linjechefen i övergången från Classic Waterfall till Agile, På vilket sätt har förändringen påverkat linjechefens informationshämtning till att genomföra IPM-samtal och Vilka effekter får förändringen på ledarstilen när organisationen övergår till en agil organisation.Vi har använt oss av en kvalitativ metod där åtta semistrukturerade intervjuer genomfördes med linjechefer ur två avdelningar för att samla in vårt empiriska material.

The requirements for operative planning activities are increasing. The forest industry wants to gain better control over wood flow. A felling that is more market adjusted is desirable. However, this causes problems in the operative planning process because of the data collection methods used today. Data about timber assortments and data about the distribution of the tree diameter, etc., are often lacking. Airborne laser scanning is used to a greater extent than before for estimation of forest variables and should perhaps be used to the same extent in operative planning activities as well.