The need of raw material does of course fluctuate but the long term view is an increasing demand due to the growing consumption of sawn timber products, pulp, paper and lately also biomass. This has led to a keener competition for wood. At the same time there is an ongoing structural change of a significant part in the Swedish wood supply market, the private forest owners. In 1992, 22 % of Sweden´s 335 000 private forest owner lived apart from their forest. In 2007 this figure had risen to 36 %.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

This essay has examined the effects that new issues had on the four Swedish football clubs that are organized as sport limited companies. The difference between a limited company and a sporting limited company is that the clubs always have majority ownership by the 51% rule. Previous research on sport limited companies and on new issues has been associated with the agent theory and the pecking order theory in order to explain the effects.The thesis is a qualitative study with an inductive approach, where the interviews have been selected as the method of collecting data. Through the years the clubs have performed new issues several times. The study says that the clubs perform a new issue for two reasons, either for investment purposes or because they have a poor economy and must collect liquid assets.

This paper examines and analyzes effects of the introduction of a new management control system tool within a Swedish public health organization, the Södra Älvsborg hospital, and its possible effect on organizational change. The new management control system tool, known as the SÄS-model, has been widely criticized for being too costly and with too small positive effects to be shown. Our approach has with that as a background been to examine whether the implementation of the SÄS-model and its balanced scorecard has been able to result in effects regarding organizational change. We have through a case study aimed to analyze how a management control system, much alike one that is typically used within foremost private organizations, can promote organizational change. Our results suggest that the implementation of the SÄS-model and the balanced scorecard has given the organization clearer visions and goals.

Opioids are considered the "golden standard" in pain management for both humans and small animals, but is used less often in equine medicine - probably for fear of side effects. Are there any studies that suggest that side effects are a major problem, or is it lack of experience which is the greatest obstacle to use? As early as 1937 it was shown that morphine and morphine derivatives provide analgesia in horses. For species other than horses used opioids often both pre-, intra-and postoperatively. They relieve pain effectively and are often included in the anesthesia protocol.

This essay is a study of the various attitudes and behavioral habits for music consumption and discovery of new music amongst young people in Sweden from a receivers perspective. The aim of the study is to review and map out the current trends, habits and cultural views on music consumption. An online survey was posted and spread on Facebook with 195 respondents as a result. The analyzed result and conclusions of the survey was then to be of use for understanding how to market and spread new music more efficiently. The study showed that there are three dominating sources of music for youth in Sweden.

The purpose of this study was to evaluate the support program, given to cancer patients in order to promote their own efforts to quit smoking and to study if they kept their changed cigarette consumption 6-18 months after their cancer treatment was done.Method: We have used a descriptive qualitative method with semistructured interviews which were made in the spring of 2010 at Uppsala University. The informants in this study were smoking cancer patients which had been given radiotherapy at the oncology department at Ryhov hospital in Jönköping, Sweden.The results showed that three out of eleven informants were still not smoking after their treatment ended. All informants agreed that information about the effects of smoking on their radiotherapy were important.This study also showed that there are areas in which the support program could benefit from being changed. Of those informants who did not succeed in their efforts to quit smoking, many felt that the support should have been more direct in the sense that the staff should have followed up on their progress more frequently. These unsuccessful informants also stressed that the location for where the information was given could have been more private.

The aim of this inquiry was to investigate the most appropriate measures to reduce noise impacts from road traffic on the Nydala recreational area in Umeå municipality due to the planned re-routing of the E4 motorway to an existing road along this area. The sound environment is an important part in the experience when we are visiting recreational areas. Noise is not only disturbing; the liberty from unwanted sounds also allows us to perceive natural sounds that are a benefit for the cultural experience. Therefore it is important to take actions to protect this well used area from traffic noise. The reasonable options to avoid noise impact in this case are to lower the speed limit, using a noise reducing coating or use noise protection screens and walls.

Farmers? main reason for crossbreeding dairy cows is that they have seen a decline in functional traits, especially in the Holstein breed. Throughout crossbreeding, the farmers can combine functional and production traits of different dairy breeds and utilize the heterosis effects which emerge when two or more breeds are crossed. Results from different studies with Holstein crossed with Jersey, Brown Swiss, Normande and Scandinavian Red have shown that the crosses had higher fertility, longer productive life, had fewer stillborn calves and had easier calvings than purebred Holstein. The Holstein crosses have shown very good results and sometimes even better than the purebred Holstein for fat production, which gave higher amount of energy corrected milk (ECM) and higher income for the farmers.

Svensk Växtkraft is the owner of the biogas plant in Västerås. The company is planning to increase their treatment capacity at their biogas plant. In connection to this work it is also possible to make some energy saving changes to the biogas plant. The objective of this study was therefore to make an electricity and heat survey of the biogas plant, a detailed study of the heat consumption in the sanitation step and also a comparison of energy consumption with the present sanitation method and an alternative strategy where the waste is treated in 55 °C during 10 hours (the current method is heating to 70 °C during 1 hour). The energy survey was conducted in close collaboration with staff at the biogas plant. The current during normal operation was measured, power was calculated and multiplied by the time of usage to obtain the energy consumed.

A future expansion of wind power in the Nordic power system makes the balancing for the transmission system operator Svenska Kraftnät (SvK) more complicated. Up to the hour of delivery the balance responsible parties? (BRP) makes prognoses and plans, for consumption and production, to help maintain the balance in the electrical grid. How well this is accomplished is affected by the setup of the market design. Therefore SvK has proposed the following possible changes in market design: Increase the imbalance costsIntensify the regulation of imbalancesIncrease the temporal resolution on the different marketsPresent the prices for balancing power in real-timeModify the balancing market to simplify auction of consumption bidsA mapping over the BRPs? processes within planning and trading on the day-ahead, intra-day, and the balancing market has been performed in this thesis.

In this report I will describe how an art-directed fluid effect for motion picture can be achieved. This effect will be an explosion with a visual style that is congruent with Pixar's movie Up. To begin with I will analyze the visual components that are used in Up and control the fluid simulation to get the desired visual style. I will briefly explain the background of my thesis, why it is interesting to create designed effects and why it is hard to design fluid effects. In the method I will explain my work process and some of the challenges that arises.

SammanfattningKonsumtion och ekonomi är områden som på olika sätt påverkar människors liv. Forskning visar att värderingar, identiteter och idéer grundas på konsumtion. Syftet med denna studie var att undersöka elevernas attityder, kunskaper och beteenden inom konsumtion och ekonomi som är ett kunskapsområde inom ämnet hem- och konsumentkunskap. Författaren var även intresserad av att undersöka om det fanns skillnader mellan två skolor bland elever i årskurs nio som skiljer sig åt vad gäller upptagningsområde och skolans geografiska läge. 153 enkäter delades ut och resultatet analyserades med dataprogrammet IBM Statistics Version 20 (SPSS 2010).

Energy efficiency has become a very topical issue that has been discussed throughout the European Union for preventing negative environmental impacts that have been associated with the consumption of energy. In the residential sector have mainly municipalities set strict requirements for the reduction of energy consumption while the renewable energy has been asked. Different concepts of low-energy buildings have been developed to reduce the cost of operation and maintenance in existing buildings such as in new ones.This thesis has aimed to minimize the energy cost of a large building which has had low energy consumption features originally. Energy reviews has been initiated in order to be able for showing how the house electricity could be carried out even more efficiently.The work was initiated through a literature study to clearly increase the reliability on the energy subject. Different concepts of low-energy buildings have been treated in connection with its specifications, afterward those have been compared with the obtained results.