This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

During the year of 2008, a powerful earthquake hit the southern part of Iceland, which changed the geothermal conditions in the area around the city of Hveragerdi. Elevated soil temperatures in a nearby forest plantation have contributed to a unique opportunity for researchers to study how an increased soil temperature affects the boreal forest ecosystem, something that partly can be connected to the climate changes which are happening today. The boreal forest is representing a carbon sink and a buffert for the emissions that occurs. Changes in this ecosystem will for that reason contribute to major impact for the global carbon cycle. To study the impact of how elevated soil temperatures affects different processes in a plantation of Sitka spruce, studies were made on the photosynthesis of the trees and the respiration from the soil.

Buffer zones play an important role for the water quality in our watercourses. When harvesting a forest close to a watercourse a buffer zone should be left. When it's not left, it will lead to radical changes in the environment for the water organisms. The overall purpose of this thesis was to illuminate the production- and environmental thinking when establishing new buffer zones in south of Värmland. The partials goals were to determine choice of tree species, ways of regenerate, occurrence of soil scarification and the occurrence of machine tracks in newly established buffer zones.

Barley is one of the most important cereals cultivated in the Nordic countries. Climate change brings warmer and moisture climate which favors fungal diseases. In the cropland barley can be seriously infested with hard fungus attack. Since it is important that the yield bears a high quality it is of great importance to find varieties more resistant to attacks.Pathogenesis-related (PR) proteins are stress proteins induced in the plant in response to infection and abiotic stress (van Loon, 1997). PRs are shown to have antimicrobial activity differing between bacteria, fungi and oomycetes (Tandrup Poulsen, 2001).

The thesis explores the phenomena of historic school gardens connected to elementary schools on Gotland, Sweden. Gotland had the highest percentage of school gardens connected to the elementary schools in Sweden, and by investigating this area much can be learned about the Swedish conditions. The study focus on the period in time when the school gardens were most frequent and used the most, to the point in time when they start losing ground. To bridge over the past to the present the thesis also investigates what is left and play with the thought of possible ways to treat the remains. The main question for the thesis is: How could a school garden on Gotland be constructed and be used 1907 ? 1947?And a follow up question is: What could still be there today and how can/should the remains be treated and conserved? The thesis begin with an overview look at the school gardens of Sweden, closes in with on Gotland and completes with a deeper investigation of two examples of school gardens; Bunge and Stenkumla elementary schools.

Cameraria ohridella, the chest-nut leaf miner, is a new pest in Sweden. These moths make leaf mines on chest-nut trees, preferably on Aesculus hippocastanum, which results in brown blotches on the foliage and early loss of leaves. Since the first observation in Macedonia in 1985 it has spread rapidly through Europe. The moth arrived in Sweden in 2003 when it was observed in Malmö and surrounding areas. In this paper a literature study describes the morphology and life cycle of the chest-nut leaf miner. Further more a test with pheromone traps examining the number of generations in Sweden is shown.

This report contains a degree project made by the mechanical engineering students Lennart Andersson and Daniel Jansson. The project has performed in assignment by SOMAS Valves AB in Säffle. SOMAS are leading in development on control and on/off valves. To maintain this position they always want to improve their products. One way in this development is valves that are more tightened.The purpose with our project was to investigate another seat design on a HiCo (High Cobalt Alloy) seat to a SKV 150 PN 25 valve and compare this to an original HiCo seat.By modifying the seat on a ball valve we want to achieve a valve that leaks lesser then a valve whit original seat.

The aim of the study was to compare productivity in first thinning of birch stands, when either energy- or pulpwood was harvested. The systems total profitability was also compared by including forwarding and chipping costs. A Gremo 950 HPVR harvester was used and the same driver was used under the entire study. During the pulpwood harvest a Logmax 4000b harvester head was used and a feller buncher head made by Silvatec was used during the energy wood harvest. Six study unit pairs were located in a birch dominated stand outside Ängelholm in Skåne.

Södra Skog chose in 2011 to convert the saw mill in Traryd to a gradually refined sawmill of hardwood. In 2009, they had also acquired the hardwood sawmill in Djursdala. This was strategically important for Södra's business since the demand for hardwood products has increased. The standing volume of deciduous trees in Sweden is today approximately 524 million m3sk and it has increased rapidly in recent years. However, the deciduous forests are to a large extent located in areas that are set aside for nature conservation and is thus not available to the industry.The goal of this work is to create a simple and reliable method for mapping of deciduous wood volumes in areas where Södra Skog is operating (Götaland excluding Gotland).The material that is used is raster databases with estimated forest attributes (kNN-Sweden), data from National Forest Inventory (NFI) and forest management plans.

In Sweden today so-called "prescribed nature conservation burning" is performed due to the change in silvicultural law, certification and an increased knowledge regarding the field of fire in the forest landscape. The aim is to re-create structures and qualities made by the fire regimes of the past, though on a much smaller geographical scale. The structures and qualities to be re-created are for example broad leaf stands, trees with large diameter, heterogeneous stands regarding variables such as age and diameter. If we increase our knowledge of the constitution of forests characterized by fire, then we will be able to set goals for what achievements to reach both on landscape scale and stand scale. The aim of this paper is to try to describe how a stand from the past was composed regarding mainly the spatial arrangement and compare it with the stand of today in the same place. This to be done by using relict material, that is stumps and dead standing trees.

This multiple use forestry plan is made on the property Basunda which is located in the southern parts of the province Östergötland. The owners of the property today are Jonas and Ulrik Saanum, but it has been in the family since their grandfather bought it 1933. There is a slaughterhouse on the property in which they take care of domestic cattle and animals from the forest. Jonas and Ulrik are also dedicated hunters. These are the two reasons to why the focus is wildlife and wildlife management. The question at issue of this work is simplified: what demands does the wildlife have; and how will the owners be able to fulfill these, what changes in the forest management must be made and will these changes result in a different budget, compared to the ordinary forest management. This work is based from a freshly made forestry management plan. I based my fieldwork on this plan, but made my own management proposals, that would benefit the game.

Today we have more game species than ever before in our landscape, both regarding number of species and number of individuals. The increasing number of wild species is an increase in game recourse for the countryside. The increase of game species, however, has negative effects on forests and agriculture land. The negative effects for forestry are damages on economic important trees, due to losses in production and quality. However there are ways to decrease the damage on valuable and important trees.

Sweden is a country with few native tree species. According to Govt. 2007/08: 108, exotic tree species may be seen as an opportunity to increase the growth of tree volume in Sweden. Potential areas where explored In this work for cultivation with Pinus contorta var. latifolia Engelm., Larix sukaczewii Dylis, Abies lasiocarpa (Hook.) Nutt., Populus × wettsteinii Hämet-Ahti (tremula x tremuloides) and Picea mariana (Mill.) Britton et.al.

The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

Continuously grazed grasslands have remarkably high plant species diversity. In Sweden this type of habitat has declined for the last two centuries. Changed land use has caused habitat fragmentation and loss of habitat quality. This has caused a great number of plant species to end up on the verge of extinction. To try to save this unique habitat and the species that are tied to it, lots of resources are laid on restoration of abandoned grasslands. In this study, plant species richness of continuously grazed, abandoned and restored grasslands were related to degree of overgrowth, time since overgrowth started and rate of overgrowth.