The purpose of this study was to show how the Hybrid Larch (Larix eurolepis x) are used by large herbivores in terms of grazing and fraying. More specifically I studied how impact on the seedlings was affected by forest stand area, tree height and stem density (stems/ha).The survey was done in Jönköpings county in southern Sweden. About 50 % of all stems that are measured are damaged by grazing and 5,8 % was damaged from fraying. The conclusion of the study is that the biggest influencing factor is the height of the seedlings. The size of the stands and number off seedlings per hectare have almost no impact on the injuries on the seedlings. Fraying are common on trees smaller than 3 meters, and doesn?t occur on trees above that height.

Datormoln, även kallat molnet, är teknik baserad på användande av applikationer och data över Internet. Molnet erbjuder olika typer av tjänster och resurser som t.ex. applikationer och datorkraft. Molntjänster kan underlätta för företag då de kan sänka den annars höga kostnaden för saker som personal, hårdvara, mjukvara och det utrymme detta kräver.Denna rapport kommer svara på frågan ?Vad är moln?? och grundläggande beskriva molnets struktur och funktion, samt olika typer av moln.

Background:Incoming medical alarm is a common routine for emergency nurses. Working in these situations may represent a major burden on the individual nurse. Purpose: To investigate emergency room nurses' experiences in receiving medical alerts focused on education, safety, security, skills and experience, and andherence to guidelines. The purpose was also to investigate whether there were any differences in action between the emergency room nurses who had worked longer or shorter period than two years with this.Method:The design was quantitative, comparative and descriptive. Surveys were distributed to 30 nurses who worked in the emergency room at a Swedish hospital.

This master thesis has been written in collaboration with Science Park Jönköping and is based on a problem related to corporate innovation. Science Park Jönköping believes that there is an untapped potential in existing industry in the form of ideas that are never commercialized. These theories are also supported in the research in which other authors have perceived that the ideas and inventions which do not belong to the core business risk ending up in drawers. If more of these ideas could be spin-offs or other forms of enterprise instead of staying in the drawers it would lead to growth, both for companies and for the society in large.The purpose of the thesis work is to, based on the case Science Park Jönköping, analyze how science parks and incubators can support the commercialization of ideas that derive from industry, who otherwise had been left lying. The work began with a mapping of the Science Park Jönköping operations and the skills they possess, and then other initiatives that aim to commercialize more ideas from companies were examined.

Syfte: Syftet med denna uppsats är att beskriva arbetet i ett antal revisionsutskott samt att diskutera hur detta arbete har påverkat extern revision och intern kontroll. Metod: En kombination av kvantitativ och kvalitativ metod har använts. Datainsamling har genomförts i form av intervjuer och dokumentstudier. Uppsatsens forskningsansats har varit abduktiv och deskriptiv. Teoretiskt perspektiv: De teoretiska perspektiv som använts är tagna från Svensk kod för bolagsstyrning, dels den gällande dels den reviderade.

Företags samhällsansvar (Corporate Social Responsibility, CSR) är ett väl debatterat begrepp som uppmärksammats allt mer i bland annat media, men även av företag. Däremot är begreppet konsumenters samhällsansvar inte lika uppmärksammat trots att det finns en interaktion mellan konsumenters- och företags samhällsansvar. Forskare framhåller att det finns bristfälligt med teorier om konsumenters samhällsansvar samt att definitionen är viktig för att fortsätta driva CSR-debatten, vilket gör ämnet relevant att studera. Studien syfte är att med utgångspunkt i samhällsansvarsmodeller på företagsnivå, utveckla en definition och en tentativ samhällsansvarsmodell på konsumentnivå. Slutsatsen baseras på en kvalitativ undersökning utifrån 15 intervjuer samt teorier som behandlar definitioner och modeller om samhällsansvar.

Background:Incoming medical alarm is a common routine for emergency nurses. Working in these situations may represent a major burden on the individual nurse. Purpose: To investigate emergency room nurses' experiences in receiving medical alerts focused on education, safety, security, skills and experience, and andherence to guidelines. The purpose was also to investigate whether there were any differences in action between the emergency room nurses who had worked longer or shorter period than two years with this.Method:The design was quantitative, comparative and descriptive. Surveys were distributed to 30 nurses who worked in the emergency room at a Swedish hospital.

This paper deals with a partly new development in the Swedish law system, somewhere in the boundary between political science and jurisprudence. A new instrument -artbrott- has successively become more popular among lawyers and politicians. The new instrument -here translated to classified crimes- signifies that the perpetrator is sentenced to prison even though the seriousness of the crime committed is not in itself serious enough for such a consequence. The reason for this policy stance is to create a prevention against crime of that specific character among the public. The use of this instrument has grown considerably both concerning types of crimes as well as in application.

Ideella idrottsföreningar har länge varit en viktig del av det svenska samhället, men möter idag utmaningar i form av ekonomiska svårigheter och minskat ideellt engagemang. Syftet med denna studie är att undersöka hur ledningen av föreningsdrivna ridskolor kombinerar företagsstrategier med sitt ideella syfte. En tabell med idealtyperna ideell förening och företag har applicerats på en fallstudie av två föreningsdrivna ridskolor och två aktiebolagsdrivna ridskolor i Uppland. De aktiebolagsdrivna ridskolorna stämmer enligt teorin in på idealtypen företag till skillnad från de föreningsdrivna ridskolorna som överensstämmer med båda idealtyper. Deras organisationsform kan istället definieras som blandformen hybrid.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

This thesis describes the genus Hemerocallis, the trading with daylily from hybridizer to seller with emphasis on the Swedish market. The first part describes the daylilies biology its botany, breeding, production, pests and diseases. Also the tobacco ringspot nepovirus recently confirmed in Sweden is described. Since the breeding of daylily is mainly done in Florida topics like hardiness and influence of the climate are included. The first part is mainly based on literature studies, but also interviews with growers and breeders from Sweden, USA, Holland and Germany.

Syftet med uppsatsen är att studera varför och hur företag arbetar med CSR, samt hur detta arbete kan redovisas. Vi har gjort en kvalitativ undersökning med utgångspunkt i fyra företag i olika branscher, Trelleborg AB, Green Cargo, Vattenfall och SAS. Vi har även intervjuat en revisor och en konsult inom CSR-området samt gjort en attitydundersökning med hjälp av enkäter.CSR står för Corporate Social Responsibility och handlar om det ansvar som företag har gentemot samhälle och miljö. Det är ett brett begrepp som innefattar många olika aspekter och uppfattas olika i olika sammanhang.En anledning till att företag arbetar med CSR är att intressenter så som kunder, ägare, media, intresseorganisationer och myndigheter med flera påverkar och ställer krav på företag. Kunder kan välja bort produkter som inte anses vara producerade på ett ansvarsfullt sätt och kan bojkotta företag som inte tar sitt ansvar gentemot omgivningen.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.