The measuring of logs is important in the sawmills process to the sawn products. The technology of automatic wood measurement is continuance developing. This study has the purpose to see how the different techniques and the routines works of measure frames for determining of wood value and sorting in sawmills. The study is performed as a literature study and a survey. The survey includes some of the Swedish sawmills that produce more than 10 000 cubic meters sawed products per year.

Background: As companies are operating in more globally and complex environments, the need for risk control is accelerating. In an ever-changing environment, companies cannot merely focus on traditional risks, which include financial and insurable risks. To maintain competitiveness, companies need to extend their risk management to include all risks, traditional as well as operational and strategic risks. Purpose: The purpose is to describe and position risk management for Telecom operators, in comparison with the risk management literature, with regards to structure, processes, learning process, visions and Benefits. In addition, our aim is to link risk management perspectives with the different strategies for knowledge management.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who Benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

The study examines the price elasticity of demand for cigarettes in the short- and long run in Sweden. The time period for the study is 17 years and covers the years 1996-2012. The results of the study shows that the price elasticity of demand for cigarettes in the long run is higher than in the short run for the Swedish consumers, which is in line with previous studies in the area. The fact that the price elasticity of demand for cigarettes is higher in the long run, indicates that the substitution effect has a significant impact on the price elasticity of demand for cigarettes in the long run. The study was conducted in two parts where the authors investigated the effect of cigarette tax on cigarette prices and in addition the cigarette prices impact on the demand for cigarettes in Sweden.

That animals should be able to express their natural behaviours, even in captivity, has become a more important issue lately. Nowadays Zoos work much more with educating people and helping conservation projects for endangered species. This is two important reasons for making the environment as natural as possible for zoo animals. Both in captivity and in the wild capuchin monkeys have been seen to use tools such as stones and sticks to get food and are therefore seen as a natural and important behaviour for them. This study was carried out to evaluate a specific sort of environmental enrichment where a group of three capuchins had to use sticks to get different kinds of food out of bottles.

The aim of this study has been to investigate how the death of a close relative is described in pictures and texts through the eyes of a child character in three picture books. The analysis has also considered how the child character copes with the tragedy and how he or she finds support in the grief process. The books analysed here are Resan till Ugri-La-Brek (1987), Farväl, Rune (1986), and Jättebra Olga! (2010). Since these are works of fiction, this study does not assume that they are an accurate reflection of reality, but the way the child characters act and cope with their grief has been compared with the findings of empirical research on how children react in real situations.The material has been examined by means of a qualitative literary analysis comparing the books according to the research questions. The study finds that the child characters receive evasive explanations from people around them concerning what death means, for instance that the person is sleeping.

The purpose of this study is to describe some primary school teachers understanding of language development and approach of first and second language speakers with Arne Tragetons Writing to reading, for pupils in early ages.By using a qualitative method with interviews and participant observations and informal conversations, the basis for the survey was collected. Four teachers in three schools participated. The proportion of second-language pupils at each school was 35%, 17% and 0%. My theoretical starting point in the study was the hermeneutic research tradition, which has been used to interpret and understand the collected material. Theories of behaviorism, constructivism and socio-cultural perspective has been used in the analysis part of this study.

In today?s society Internet is evolving the tourism industry and it?s the pioneers that use this marketing channel to further their brands that?s that reap the Benefits of early adoption. In this essay we research how well two kinds of ownership structures, private ownership and chain ownership, in the hotel market match up against each other in Internet presence and the steps they have taken to encourage guests too book via their websites. We determined that the hotel market in Karlstad was sufficient to study the different kinds of ownership structures as it?s small enough to see the competition between private ownership and chain ownership clearly instead of as normal in more densely populated cities where chain owned hotels dominates the marked due to sheer size. The scientific research consists of two types of methods.

Title: Collaboration in BoDa-units. A qualitative study about collaboration regarding people with disabilities. The purpose of this thesis was to internally examine the cooperation between different professions in municipal BoDa-units. By doing a qualitative study using focus-group-interviews in three municipalities, we were able to examine the personnel?s experience of cooperation issues and opportunities in BoDa-units.

This study focuses on the use of animals in social work from the perspective of social workers. The purpose of this study is to examine social workers? experiences of animal assisted social work and how social workers view the integration of animals in various fields of social work. The research is based on a qualitative method and four semi-structured interviews were conducted with social workers. The theories incorporated in the study are Attachment Theory and Sense of Coherence (SOC).The following results are presented: Social workers are considered to have a more comprehensive understanding of clients compared to their associates who do not hold a degree in Social Work.

The purpose of this Masters thesis is to investigate librarians views on reading and reading promotion for young people. The main issue is if activities in reading promotion for people between the ages of 13-19 years can result in inspiring non-readers to actually become readers. To find the answers, qualitative interviews were held with eight librarians. The literature review covers research on the reasoning of young people on reading, a historical review of fiction and reading, a review of arguments on the Benefits of reading and finally a chapter which concerns reading promotion activities. The result of this study showed that the conceptions of reading promotion and book talk are very complex and that they each can have different meanings.

To challenge the competition within the construction business there are requirements ineffectiveness and use of operating computer based programs and work-methods. Thecomputer based programs are continuously improved and can at some point be the start of anew work-method. The work-method of tomorrow can be Building Information Modeling(BIM).This Master of Science Thesis gives an understanding in what BIM is and what therequirements for Sweco Theorells are in a future BIM-use as a consulting-firm. Theunderstanding is presented through a study of theory within the subject. The way of thinkingand acting among different disciplines and individuals within the building process isexplained through an interview study.The term BIM is regularly used.

The purpose of this two years master thesis is to examine the potential Benefits of using bibliotherapy on elderly Finnish immigrants residing in Sweden and living in geriatric care. The basis of the study is a four week long bibliotherapeutic project implemented at a nursing home for Finnish-speaking people in Stockholm County.Participants were men and women spanning in age from 70 to 90 years old. Common for all the participants was that they had lived their entire adult life in Sweden, their only language was Finnish, and they had the diagnosis of dementia. The study examines the bibliotherapeutic model of Arleen McCarty Hynes and Mary Hynes-Berry, as well as Inger Eriksson?s approach for the use of bibliotherapy in nursing homes and hospices.The empirical analysis is based on field notes from the bibliotherapeutic sessions and from interviews with librarians and nurses involved in the project.

This thesis examines the approach for implementing strategy that has been applied by the study object, Svenska Spel. The specific approach originates from the theories of Elliot Jaques, whose key proposal is that individuals have different capability of carrying out tasks over different time-spans. The main purpose of the study is to analyze how the approach has influenced the management control systems in use, in order to ensure that the strategy is successfully implemented on corporate as well as operational level. Twenty in debt interviews conducted with employees, representing a vertical cross section throughout the organization, are the main source of the study?s empirical foundation.

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected Benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing. The study is founded on a qualitative method that is based on a case study in eight companies.