Many participants in the Swedish timber market procure raw material from private forest owners. They often also offer forest services to ensure reforestation after final felling. Selling silviculture services can be a part of creating a long term relationship with the landowner for future timber purchases. The Swedish Forest Agency monitors forest rejuvenation results in the entire country. In the latest survey (2006 - 2008) the proportion of approved regeneration area was 78%.

Bakgrund: Affärspressen publicerar dagligen rekommendationer och riktkurser från aktieanalytiker och dess analyser kan anses ligga till grund för investeringsbeslut hos såväl privata som institutionella investerare. Aktieanalytikers förmåga att prognostisera aktiekurser är ett outforskat område med endast ett fåtal publicerade studier på variabeln riktkurs. Tidigare studier fokuserar på att utvärdera träffsäkerheten i prognoserna men få av dessa bidrar till förståelse kring vad som påverkar prognosfelens storlek.Syfte: Syftet med studien är att analysera aktieanalytikers förmåga att prognostisera framtida aktiekurser.Genomförande: Studiens deduktiva ansats gör att resultat från tidigare studier ligger till grund för formulering av forskningsfrågor och utformning av tänkbara påverkansfaktorer för träffsäkerhet. Träffsäkerheten i riktkurserna analyseras via regressionsanalys där det absoluta prognosfelet är beroende variabel medan de formulerade påverkansfaktorerna är förklarande variabler. Vidare studeras en eventuell närvaro av överoptimism i prognoserna genom att undersöka fördelningen av det relativa prognosfelet via T-test.Resultat: Aktieanalytikers riktkurser påverkas av flertalet faktorer, där ett bolags storlek och beta uppvisar tydligast samband med träffsäkerheten.

Objective: The objective of this thesis is to investigate how Scania has attained success to establish on the Indian market and to inquire into the establishment process of Scania and their entrance in the Indian market. The thesis describes different factors such as the product, mode of entry, time of entry and choice of market that play a role when a company establishes and invest in a foreign market.Method: This thesis is limited to the process of establishing Scania on the Indian truck market. A qualitative approach has being utilized in this study, consisting of interviews withStaffan Sjöström, development manager at the R&D department, Koen Knoops, vice president at Financial Services and Henrik Fagrenius, former managing director for Scania in India. Data collection from various journals and articles have been conducted for the presentation of the number of sold newly registered trucks in comparison to the number of sold newly registered trucks in India by Volvo, Tata Motors and Ashok Leyland during 2010, 2011, 2012 and the first three quarters of 2013.Theory: With a starting-point in empirism, we have used a theoretical frame of reference to describe Scania´s establishment process. Scania makes use of an internationalization strategy, namely Market Selection, Time of Entry and Entry mode and the network model, which describes the process of establishing on a foreign market as a business association with various players on the market.

När storskaliga och kväveintensiva jordbruk bredde ut sig växte många betesmarker ochängar igen. Detta medförde att hävdberoende växtarter minskade eller helt försvann. Föratt kunna växa och återkolonisera marker behöver många arter olika störningar. En sådanstörning kan vara bränning. Vid bränning ökar ljusinsläppet och även kvävemängden imarken minskar, vilket gynnar de hävdberoende växterna.Detta arbete har undersökt om bränning kan vara ett komplement eller alternativ till beteoch slåtter vid bevarande av den biologiska mångfalden hos växter.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

Background: Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time without incurring expensive transaction costs. The query is whether or not the investor is compensated with a liquidity premium for bearing the extra risk. Earlier studies on the Stockholm Stock Exchange have failed to prove that there is a relation between stock return and liquidity.

AbstractTurkey has emerged as a major actor in the Middle East over the last decade, since the ruling party AKP came to power in 2002. Turkey is now playing a mediation role in regional conflicts and has been speaking out loudly on sensitive issues such as the Iranian nuclear program and the Palestinian- Israeli conflict. Furthermore, Turkey has established close ties with the Arab world which has suffered the relationship with its long-time ally Israel. This new presence in Middle East has been criticized by Turkey's allies in west. Critics argue that the country is about to abandon its former western relationship and strengthen their ties with the Arab world instead.This thesis has two main purposes.

This case-study examines the correlation between young men and democratic instability in group discussions with two analyzing methods in one. One part of the method used is deliberative democracy which aims to explain how democracy works within the frames of discussion in ordinary citizens groups. In this study the citizens is upper level secondary school students. The other part of the method used is the theory pulled by many scholars lately, the demographic impact on democracy. With these two combined in one this study compare the theory of young men as more active in political violence and as a destabilising factor of democracy on country-level with the results of the study in deliberative democracy in small group discussions.

The recent globalization has to some extent reduced the importance of specific cultures and instead creates a focus on the variation these different cultures provide. Under these circumstances the leader must adapt his leadership to face these new circumstances. The organisations today have to face these new leadership challenges which the global expansion brings. This is a prerequisite for organizations if they want to succeed and be more competitive in a more demanding environment.There are still big differences between the business cultures. There are also differences in the companies? home arena, between groups in the society and all the way down on a family level.

Churches are seen as one of Sweden's most valuable cultural heritage. They bear witness to a living tradition and gives us knowledge of society at large and therefore people's lives at different times. These buildings possesses a high value, which is shared by the vast majority, and they are protected by law. The concept of modern churches is in this essay the churches built after 1940, which is not covered by law. The older churches has therefore a cultural and historical value which the modern churches lack.About 600 churches are built after the year of 1940 and the total number of churches in the country is 3400.

Media and social media have been proved to occupy an increased amount of time in people's everyday lives and affect how individuals interpret reality. This phenomenon is referred to as the medialization and its implications on organizations and their members become important to understand. The purpose of this study was therefore to examine how members of an organization under intense scrutiny from the media are affected by this exposure in their everyday work. To gain knowledge about the area a qualitative case study was performed on the Swedish train operator SJ AB - one of the most media exposed organizations in the country. A theoretical framework is developed for the study and discusses organizational identity, stigmatization and motivation.

Based on an analysis of the Swedish laws in the field of healthcare, the purpose of this essay in jurisprudence is to examine whether Sweden has a need to implement the new EU-resolution on abortion. The study is based upon legal sources such as official government reports (SOU) as well as words of an Act. The subject also deals with ethical standards and more community-oriented material, and texts from both these areas are also included. The Swedish laws in health care are extensive, but still put the patient first. Care givers are able to delegate their responsibility if it means good health care which is also a key word in the Swedish health care.

The aim of this thesis is to get a better understanding of how the management control system works at V&S Distillers. V&S Distillers went through an organizational change in the beginning of 2005. The marketing function went from being a country-driven to a category-driven organization. Among other things this resulted in increased cooperation between employees in different geographical locations. We aim to analyze how a geographical distance affects relations and the use of management control.

The aim of this paper is to investigate what part film music plays in the creation of stereo-types in the production of Swedish cinema, in the 1990s and early 2000s. This period of Swedish cinema was largely defined through the visualization of life in the smaller provinces of the country. The results were reached through the analyzing of four important works of this era, representing different provinces and genres. The examined movies have shown frequent use of extreme characters and a somewhat hostile environment in search of an interesting story. The music is used in ways of describing class differences amongst the inhabitants and to set the gen-eral mood of the concerned provinces: an agent often working in the unconscious of the viewer in order to affect the final results..