The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

Syfte: Studiens syfte var att belysa stödet till barnsjuksköterskor som varit delaktiga i vården av ett döende barn och vid ett barns bortgång. Bakgrund: Barnsjuksköterskor som har vårdat ett döende barn eller varit med vid ett barns bortgång upplever mer känslomässig stress och uppfattar stödet och handledningen som erhålls efter ett barns bortgång som inadekvat. Forskning har visat att barnsjuksköterskor mestadels söker, och finner stöd hos sina kollegor och att mer professionell guidning skulle vara fördelaktig i deras roll som barnsjuksköterska. Design: Författaren använde kvalitativ design till denna studie. Totalt sex intervjuer med legitimerade barnsjuksköterskor utfördes på två länssjukhus i Sverige.

Human Resource Management (HRM) has an increasingly strategic role in today?s organizations as the supply of managers is an integral part of the strategic work. In order to retain competence and knowledge, firms are usually designed so that the employees can develop their careers within the firm. Company X is a company in the financial sector and is an example of such firm. However, at Company X: Department Y, very few employees apply for the management positions when they are announced.

SyfteSyftet är att skapa förståelse för affärssystemets roll för att skapa en centraliserad beslutsprocess och utforma strategisk ekonomistyrning. BakgrundOrganisationer är konkurrensutsatta och behöver därmed anpassa mål, strategi och organisationsstruktur till en omvärld i förändring. Om organisationen tror på sin strategi måste de utveckla en ekonomistyrning som påverkar de anställda att tänka och agera i den riktning som strategin utstakar. En förutsättning för att kunna utforma strategisk ekonomistyrning är att strukturera informationssflödet vilket kan göras möjligt av ett affärssystem.Ett affärssystems viktigaste egenskaper på organisationen i övrigt är dess förmåga att knyta samman och integrera organisationens enheter i samma informationssystem. Vidare skapar val av organisationsstruktur olika förutsättningar att utnyttja ekonomistyrningen och kräver olika slags informationsflödeshantering, som i sin tur måste stödjas av affärssystemet.MetodUndersökningen har utförts genom en fallstudie på ett välkänt svenskt företag inom detaljhandeln.

Introduction: The current research shows that cannabis use is increasing, while alcohol use is decreasing in many countries. The reason for the increase is considered to be the increased availability and that adolescents attitudes towards cannabis has become more liberal. Aim: This qualitative study aimed to examine adolescents attitudes and knowledge about cannabis. Methods: Data has been collected from focus group interviews with adolescents aged 15-18 years, in a west Swedish municipality. Participants were recruited through visits to secondary and upper secondary schools.

Background: A group severely affected by health issues, the experiences of homeless alcohol and drug abusers in the coverage of their medical care needs is not satisfactory. Aim: The aim of the study is to explore which factors experienced by homeless alcohol and drug abusers in Uppsala in regards to their living situation affected their health, their perception of access to healthcare, the character of treatment received and coping strategies used outside of the healthcare system. Method: Nine people who had experienced both homelessness and substance abuse problem were recruited for the study during their visit to Stadsmissionens facilities for the homeless. Data was collected through qualitative, semi-structured interviews including two women and seven men. Data was analyzed using qualitative content analysis according to Giorgi modified by Malterud.Results: Among homeless substance abusers interviewed experiences of unwelcoming and prejudiced healthcare were described.

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

AbstractThe purpose of this essay is to investigate if elementary school pupils? attitudes towards mathematics, from a teacher?s perspective, have changed since 2001-2002. I also intend to investigate if the whys and wherefores among the pupils attitude are the same and what influences pupils? attitude to mathematics. The reason why I chose to deepen myself into elementary school pupils? attitude to mathematics, and things that relate, is that I find it very interesting.

The aim of our study was to investigate how much self-determination persons with intellectual disabilities living in group-homes have when it comes to recreational activities. We studied what the recreational activities looked like, if there was any self-determination concerning recreational activities and which factors influenced self-determination for persons with intellectual disabilities. We used qualitative interviews with persons with intellectual disabilities, next of kin and personnel at group-homes. The result has been analyzed from earlier research, central concepts as self-determination and recreational activities and the theory of empowerment. The most important results that emerged in our study were; that recreational activities for persons with intellectual disabilities varied substantially, that there is a large number of to recreational activities available and no one seemed directly displeased with their recreational activities.

Syftet med denna systematiska litteraturstudie var att belysa hur sjuksköterskans omvårdnad kan stödja egenvårdsförmågan hos patienter med IBS. Den viktigaste omvårdnadsåtgärden var att tidigt i samband med diagnostiseringen av IBS, ge information och kunskap om sjukdomen, dess prognos samt behandling, vilket visades förbättra upplevd livskvalitet samt ge symtom-lindring. IBS skolor startade av sjuksköterskor förbättrade patienternas hälsobeteende samt minskade symtomen. Genom introduktion av guidebok innehållande råd om kost, motion, stresshantering samt symtomkontroll upplevde patienterna en minskning av symtom, vilket även ledde till en minskning av antalet besök inom sjukvården. När sjuksköterskan använde olika frågeformulär i kontakten med patienter med IBS kunde patienternas problem identifieras och strategier för egenvården planeras samt individuella handlingsplaner skapas.

SammanfattningFibromyalgi har betraktats ända framtill våra dagar som en ren psykosomatisk sjukdom som uppkom utan känd orsak. Sjukdomen innebar en ständig smärta och en oändlig trötthet/ utmattning. Det fanns ingen behandling för sjukdomen bara lindra symtomen. Syftet med denna litteraturstudie var att beskriva hur kvinnor med fibromyalgi upplevde sin livssituation. Metoden som användes var en litteraturstudie med beskrivande design.

Bakgrund: Kroniska bensår definieras som sår som sitter på underbenen och/eller fötterna och läker väldigt långsamt. I Sverige lider ca 50 000 personer av bensår och det är främst äldre som drabbas. Vanligaste orsaken till bensår är cirkulatoriska rubbningar som arteriell rubbning och venös insufficiens. Syfte: Syftet med denna uppsats var att beskriva patienters upplevelser av att leva med bensår. Metod: Sökning och sammanställning av tidigare forskning.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.