In Sweden, large scale planting of Lodgepole pine (Pinus contorta var. latifolia) started in the beginning of the 1970?s. At first, the aim was production of pulpwood, but later, also production of timber became considered realistic. Today, Sweden has more than 520 000 ha of Lodgepole pine.

SAMMANFATTNING Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin uppgift som bedömare av företags fortlevnad. Tidigare studier om revisorers träffsäkerhet vid bedömning av going concern visar att träffsäkerheten i Sverige är låg, jämfört med studier ifrån andra länder. Vårt resultat ger ytterligare belägg för en låg träffsäkerhet i Sverige. För att besvara vårt syfte har vår studie föregåtts av både ett kvantitativt och ett kvalitativt angreppssätt, då vi dels har genomfört en datainsamling och en informantintervju. Materialet som vi har utgått ifrån är 2075 respektive 1528 undersökningsenheter, där alla enheter är aktiebolag som gått i konkurs under perioden1 januari - 30 juni 2010.

The aim of this study was to investigate and analyze what is required for the environmental quality objective Good built environment to be fulfilled by 2020 in the Swedish county Jämtland. The focus of the study was to gain an understanding of the work that the local government does and further investigate the problems that the officials face with implement these questions in themunicipal planning.The study is based on semi structured interviews with officials in the municipalities of Jämtland county. General plan and programs for the municipality have been reviewed, based on how the plans highlights these issues linked to sustainability and Good built environment.The results of the study show that there are major problems with the formulations of the environmental quality goal in itself and its specifications. The environmental quality goal is formulated to suit the entire Sweden. But as it turns out in the analysis it does not work on the basis of the conditions inJämtland with sparsely populated areas and scattered dwellings.

In the palliative care there are many close encounters between the care-taker and the care-giver. To be touched is foundational to every human being and the care-giver shows his presence to the care-taker, when he touch the care-taker. Touch is an important tool for the care-giver in the care for the care-taker. It becomes a natural way of communicating. The aim of this literature study was to describe which factors that are important, for the care-taker in the palliative care, to receive touch in the purpose of feeling well-being.

Title:Chillchain for cut flowers ? how the distribution works.Author:Anna-Maja Svarén, student at Lund Institute of Technology, mechanical engineering.Supervisors:Annika Olsson, Department of Design Sciences.Bengt Sahlberg, Bioett AB.Problem:How does the distribution of cut flower works regarding temperature, losses, responsibility, complaints, packaging and weak points?Purpose:The purpose is to map the distribution of cut flowers, with focus on losses in the temperature, from farm to store. The goal is to identify weak points in the chillchain and to se how wrong temperatures affect the flowers. The results can be a help to secure the chillchain.Method:The work started with a problem; map the distribution of cut flowers with focus on temperature losses. Data was collected on the basis of this problem, then analysed, and finally conclusions were drawn.Conclusions:The affect handling and distribution has on a cut flower is very complex.

Today's industries are constantly evolving and the demands according to quality for products and services produced and performed are becoming more and higher. ISO 9001 is a standard that serves as a tool for organizations who wants to effectively control and manage their quality workforce on business different processes. A background to the introduction of a quality managementsystem towards Skärås svets och mekaniska in Västerås are that more and more customers demand this from a company to enable it to obtain an order of production.Efforts to introduce a quality system such as ISO 9001-2008 all begin with to carry out a situationanalysis of the business. Skärås svets och mekaniska currently has no existing quality management system so therefore there is no current directives regarding who is responsible, for a future certification in the business.By structuring a situation analysis of the business. You get a good overview of the business and how it is conducted today.

The urbanization of the world is increasing. How it affects bird populations have been well studied during the last decade, and comparisons between urban and non-urban habitats have been carried out. A common method for measuring habitat quality is to calculate the population density. This method is easy to use, but have been criticized during the last couple of years. In this study, data of population densities was compared with data on reproduction success.

Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende.Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilka konsekvenser ett eventuellt införande av en dylik regel skulle innebära. Vidare behandlas byrårotations inverkan på den finansiella stabiliteten.Studien baseras på kvalitativ metod för att möjliggöra en djupgående förståelse för utvalda parters åsikter och synpunkter på en eventuell lagförändring. Intervjuer har genomförts med personer med stor inblick i revisionsbranschen.Studien visar att obligatorisk byrårotation skulle ha positiv inverkan på revisorns oberoende.

Environmental management systems are a way of systematizing and streamlining an organization's environmental efforts. Within its EMS the organization determines it´s environmental policy and various environmental objectives. In order to achieve their environmental objectives the organization produces action plans that describe how they will work towards the objectives. Stora Enso Skog AB´s districts have been assigned to produce action plans for the company´s environmental objective of 90 % approved everyday nature consideration in final felling and any targets included within this objective. The purpose of this study was to investigate how the districts work with these action plans and how this could be improved.

Introduction: Sex and education level has demonstrated effects on health status.Osteoarthritis is a widespread disease that causes reduced health-related quality of life and isthe most common reason for total hip replacement. Osteoarthritis was ranked as the 11thhighest contributor to global disability as reported in the Global Burden of Disease 2010.Aim: The aim of this study was to explore how sex and education level together affectedhealth-related quality of life after total hip replacement. The aim was also to examine whatdimensions of EQ-5D that changed.Methods: The study is a prospective observational study with a quantitative approach. Dataconsisted of education level, obtained from Statistics Sweden (SCB) and health-relatedquality of life before and one year after total hip replacement from the Swedish HipArthroplasty Register (SHAR). Health-related quality of life was measured with astandardised instrument, the EQ-5D, and the study population consisted of 39,141 patients.Results: Womens? EQ-5D-value, before and one year after surgery, were lower in alleducational categories compared with men.

Purpose: The purpose is to examine more closely why the achievement of the environmental goals is so low. To within the thesis work to make this as interesting and with as good quality as possible, especially the environmental quality goal Reduced climate impact, but also Natural acidification and Protective ozone layer, has been chosen to be studied further. Method: A qualitative method and text analysis has been applied. Intervention theory, as Vedung 2009 describes, is used as an intellectual backbone and as a help to structure the essay. The three environmental quality goals correspond cases, or units of analysis. Analysis: The fulfillment of the respective environmental quality goals is analyzed according to its goal, policy instruments, implementation and its effects. To this some of the problems are analyzed that exist on the path to achieve the goals.

Fibromyalgia is a chronic pain disorder. It affects muscles and connective tissue. It's a very complex disorder that has no adequate treatment or cure. The research has progressed but there are still some questions to be answered. Quality of life for these patients is decreased and leads to suffering.

Today older people?s health and life quality are current topics of conversation in society. The number of old people is increasing and their health is deteriorating, that is why there is a need of new ways of meeting their necessities. In this study we have tried to illustrate heads of districts reasoning concerning pets? significance for old people in special housing.

SammanfattningStudien undersöker hur revisionsansträngningen hos företag på Nasdaq OMX Nordic Stockholms listor, Mid cap och Small cap, påverkas under hög ? respektive lågkonjunktur genom att undersöka faktorerna:Komplexiteten hos företagRisken hos företag Revisorns erfarenhet Studien undersöker revisionsansträngningen genom revisionsarvodet under 2007-2009. Multipla linjära regressioner har används för att nå resultatet. Resultatet av studien visade att för samtliga tre undersökningsår var komplexitet signifikant, revisorerna ansåg att utländska dotterföretag var en faktor som påverkade revisionsansträngningen hos företag på Small ? och Mid Cap oavsett om Sverige befann sig i en hög- eller lågkonjunktur.

Swedish sawmills of today suffer from unsatisfying economy with high costs and low benefits. The economical result depends on how well the sawmill can use their raw material. Iggesund Timber AB, a sawmill in the Holmen group, produces a large amount is enduse orientated products for the woodworking industry. Therefore the aim of this student thesis was to investigate the possibility of automatic enduse orientated quality grading of Scots Pine (Pinus sylvestris) saw logs by using a gamma-ray log scanner. Iggesund Timber AB has the possibility to grade logs automatically with TINA, a two way gamma-ray log scanner. Grading and classification of Scots Pine logs in Sweden today are mainly manual but can in some rare cases be automatic.