The aim of this thesis was to analyse BARO WOOD AB:s timber measuring and quality sorting and to evaluate the analyse program Stockholmen. The purpose was to get a better understanding for the quality sorting made at BARO WOOD AB today, analyse differences in center board quality from logs with a good quality and logs with a bad quality, suggest new sorting criterias developed from analyses made with Stockholmen and to evaluate the program Stockholmen. All analyses are based on data gathered in a test sawing made at BARO WOOD AB in June and July 2002. The test sawing was made on four different diameter classes and every diameter class consisted out of A or M-grade logs, with a better quality, and B-grade logs with a lesser quality. The logs where sorted out with BARO WOOD AB:s existing quality criterias.

This explorative study focuses on young, university attending males (22-27 years) and their understanding and pratice of the classic tail coat. It is based on five qvalitatively interpreted interwievs with a total of six participants, and through open questions regarding individuality and identicalness, limits and possibilities and inclusion and exclusion, a masculininty of a less contemporary hue takes shape. These conversations have revealed the tail coats potential of respresenting a male stereotype that can set a foundational and minimal standard for inclusion. Above this layer these males can then manifest and negotiate their masculine position in a homosocial hierarchy which decides the amount of passage, privilieges and confirmation of self- worth received for the wearer. These negotiation is performed by value bearing symbols (such as medallions, cordons and the like) allowed by the wearer and by the actions that systematically ensure that the lines of the tail coat are watched and unbroken.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

During the last year?s Swedish agriculture have had difficult times, with decreasing prices and at the same time increasing production costs, which has led to bad profitability and faith in the future. The dairies in Sweden have also had a rough time and there have been large rationalizations during the years. In the beginning of the 20th century there were almost 1700 diaries in the Swedish countryside. There has been a large technical development during the 20th century resulting in a decrease in diaries to only 46 in the whole country today. They are owned by 15 diary companies, of which 7 large and dominate on the market and the rest are small-scale companies. With this development the confidence and feeling for the diary companies also has decreased.

En traumatisk kris är en reaktion på en yttre händelse och omständighet. Krisen har fyra faser som de drabbade går igenom, där chockfasen är den första och slutar med nyorienteringsfasen. Studien syftar till att utifrån ett emotionssociologiskt perspektiv studera fyra kvinnliga informanters upple-velser och känslor under och efter en traumatisk kris, som består av kata-strof, dödsfall och sjukdomsdiagnos. Studien söker även svar på hur infor-manternas omgivning, i form av familj och vänner, har agerat i samband med krisen. Genom kvalitativ metod med intervjuer berättar fyra krisdrab-bade informanter om den händelse som utlöste krisen och hur de hanterade detta.

Title: Digital christmas greetings - the viral communicators, public sphere and democracy(Digitala julhälsningar - de virala kommuniktörerna, offentligheten och demokratin)Number of pages: 41Author : Anna-Sara TorgnysdotterTutor: Ylva EkströmCourse : Media and Communication Studies DPeriod: Spring, semester 2010University: Devision of Media and Communications, Department of Information Science,Uppsala UniversityPurpose: The purpose of this study is to see if social media could be an arena for the usersto increase democracy and the public sphere. Studying the role and possibilitys of the individual.Is there a space for any one to act and debate?Method: A qualitative analysis based on interviews with ten users of social media - viralcommunicators. They were discussing public and private sphere, democracy, norms andbehavior in social media.Theoretical platform: The theoretical basis has its roots in sociology: Ervin Goffman´sidea on self-presentation and social interaction, Manuel Castels´ theories of the networksociety and Jürgen Habermas idea of the public spehere.Main result: The viral communicators are ambivalent in their use of socialmedia. They are users because they want to be but also because they feel forced to - professionalor private.

The purpose of this thesis is to investigate and analyze existing law concerning joint owner-ship in agriculture and forestry businesses. Joint ownership often arises through a succes-sion of ownership, therefore we will go through the most useful methods.Even if the owners of agriculture and forestry businesses are getting older, the numbers of succession of ownerships are still low. A succession of ownership is important to plan and its time is demanding. Often it takes three to five years for the completion of a succession of ownership. Therefore, owners must start their planning in time and think about what is to come of their business.

En traumatisk kris är en reaktion på en yttre händelse och omständighet. Krisen har fyra faser som de drabbade går igenom, där chockfasen är den första och slutar med nyorienteringsfasen. Studien syftar till att utifrån ett emotionssociologiskt perspektiv studera fyra kvinnliga informanters upple-velser och känslor under och efter en traumatisk kris, som består av kata-strof, dödsfall och sjukdomsdiagnos. Studien söker även svar på hur infor-manternas omgivning, i form av familj och vänner, har agerat i samband med krisen. Genom kvalitativ metod med intervjuer berättar fyra krisdrab-bade informanter om den händelse som utlöste krisen och hur de hanterade detta.

Vaccination of fish can be assumed to cause pain. This study was designed to see if we can minimize the suffering of fish following vaccination. Fishes are cold-blooded animals and thus more primitive than warm-blooded animals. Despite this, many organs, e.g. the nervous system, have the same basic structure as that of other vertebrates. The fibre system for conducting pain is more diffuse than in humans.

In connection with the admittance of the EC-directive (99/31/EC) in Swedish politic, through the constitution of waste depositing (2001:512) at year 2001, the rules about management the landfills and leachates tightened. At the landfill Vissberga in the municipality of Hallsberg, a leachate treatment plant was constructed just a year thereafter. This treatment plant consisted of an aerated pond with a following land treatment and a willow cultivation to replace the land treatment during the summer. In this case the parameters, which were estimated as the most important to reduce, were iron and nitrogen. The iron would react with the oxygen-rich water in the aerated pond and precipitate to ferric-hydroxide and than settle in a calm zone of the pond.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

Sweden's school voucher reform has made the Swedish school system into one of the world's most liberalized. The debate concerning the ownership of Swedish schools is intense and the Swedish Minister of Education is open to restricting private equity owned companies from running schools. Interestingly, fewer calls are heard for restricting smaller profit-driven companies from owning schools. This essay aims to examine whether or not the quality of education provided by an individual school changes if it is acquired by a large private equity owned school group. This is done by conducting a comparative study on four independent schools recently acquired by AcadeMedia, Sweden's biggest private equity owned school group.

Det är mycket viktigt att förhindra att bekämpningsmedelsubstanser läcker ut i miljön och orsakar skada. Lagstiftningen kräver därför att läckaget av bekämpningsmedel från odlad mark minskas. Olika myndigheter och organisationer har olika ansvarsområden beträffande bekämpningsmedel. Bekämpningsmedelssubstanser kan, om de inte hanteras rätt, vara skadliga och därför finns det tydliga bestämmelser om hur dessa substanser ska hanteras. Många oberoende undersökningar visar tydligt på att det förekommer läckage av bekämpningsmedel i samband med att de används i behandlingar av odlad mark. Undersökningar har pågått under lång tid både i Sverige och i andra länder. Ett flertal åtgärder och metoder mot läckage av bekämpningsmedel från odlad mark har framtagits och utvecklats som radikalt kan minska läckaget av bekämpningsmedel.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.