The competition for Norway spruce pulp wood in Central Sweden increases, forcing the supply-structure of Holmen to face two important challenges. Firstly, it is of the outmost strategically importance to secure the long-term supply of Norway spruce pulp wood to the industries. Secondly, Holmen desires to increase the obtainable volume of Norway spruce pulp wood. This would enable the company to choose volumes in the lower price-segments and thereby decrease the dependency of costly marginal volumes. As this work shows, one part in managing these challenges could be to lower the quality standards concerning root rot (Heterobasidium annosum). Facts presented in the work shows that: 1. Technically, the TMP-industry of Braviken can handle a much more rotted pulp wood than that used today, although the cost of refinement increases.

Abstract:According to the curriculum of the Swedish school the pupils should develop their historical consciousness. The aim of this study was to find out which pupils develop this consciousness by listing to an historical novel, talking about that book and writing stories. The study went on for four weeks and the subject of the teaching was the Middle Ages. 28 pupils took part and a variety of methods were used: 1: questionnaire about the lives of the pupils, 2: Making observations of their attitude to the teaching and 3: story writing. The results show that the social background does not influence the development of an historical consciousness.

In this study we have analysed from an intersectional perspective two textbooks Historia 1b and Progress Gold A which are purposed to be used as teaching material in Swedish schools in the subjects of History and English. Our question and reason for doing the analysis is to emphasise and make the variety of women in the books visible in order to compare that variety to the one that is demanded by the Swedish curriculum. The analysis is made from an ideology critical perspective and contains quantitative elements. Our conclusion is that the material contains both excluding and including features. Some intersectional categories are well represented while others, like functionality and religion, are not.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Title: Co-operative, prevent or complement? - An essay on the relationships between control systems. Authors: Kim Eriksson and Victoria KarlssonPurpose: The essay aims to describe the relations between control systems and how they related to each other, based on an operationalization of the control systems. Research question: What are the control systems relations to each other? With regards whether control systems co-operative, prevents and/or complement each other.Theoretical framework: The essays theoretical framework is based on Malmi and Browns (2008) description of five different control systems and control mechanisms associated with each control system.   Research methodology: The method was based on three different data collection methods. These methods were observations, documentation, and semi-structured interviews.Conclusions: It is concluded that the control systems has comprehensive relations. Control systems have more, than one, relation to each other..

Problemet med dagens standard för hygienrum och dess komponenter är att de baseras helt på tillgänglighet. Vilket i och för sig är en bra sak, sett utifrån att fler personer kan ha möjligheten att utnyttja bostadsfunktionerna även om de har vissa rörelsehinder. Men vi vill ta steget längre, inte endast se till tillgänglighet utan även se till vad som kan uppskattas, för att höja levnadsstandarden och uppskattningen av våra hem. Den svenska standarden är som tidigare nämnt baserad på tillgänglighet och är inte alltid anpassningsbar till nya lösningar och komponenter som kan förekomma i badrum, vissa saker ändras, får nya funktioner, kanske utökade användningsområden. Syftet är att försöka utöka möjligheten att nå högre kvalité för badrummet och samtidigt försöka se till de alternativa lösningarna som kan åstadkommas idag.

We examined why file sharing is such a widespread phenomenon and what drives the persons that using file sharing, and what consequences it has on their consuming and ownership. We reached our goal by interviewing ten people who download files, using a qualitative method. We present the internet community where sharing files, copyright and the IPRED law are important ingredients for how the new generation consumer?s patterns look like. Today you can travel all over the world with a push on a button in just a few seconds.

Many researches have been done about the difficulties in teaching children with disabilities and like in this case dyslexia, which is the disability my essay is focused on. Earlier researches have investigated how and what teachers do practically when they have pupils with dyslexia and what help they have in their work. I wanted to investigate how the theories in National Compulsory School Curriculum (Lpo94) and about inclusive education in relation to the actual work in one Swedish school. My essay, with help of other research, has taken the expression ?school for all? and it?s meaning to what is possible to do in a real life work situation, with the assignments that schools have in Lpo94.

One of the most well-known trials in history is the one in Nürnberg, Germany, soon after the end of World War II. It is understandable that this caused a lot of discussions and that it was a world known trial which set the standards for a lot of similar occasions later on. The aim of this research is to focus on the opinions about this trial from a perspective of well-known Swedish newspapers. The method is to analyse three big papers with different political views and to see what separated them and what maybe united them. By studying the master-pages of the newspapers a picture is given of how the contemporary time had an understanding for the trial reports, which we in our time have established as facts.

Transcending sound design is possible. There are unseen possibilities and a great potential for improvement and development in sound and music design ? but there is a great difficulty penetrating the obstacles that lies in the way for such development to take place and to exist. The difficulties in being negotiable and productive lies more within the limits of the audience it has to gain, than in itself. It is as though music and sound design has to evolve very slowly, in an almost evolutionary style; one step at a time, to be accepted.

AbstractThe purpose with this essay is to get an insight on how the school has changed over the past years in terms of reading- and writing difficulties/dyslexia. In the literature studies I mention reading- and writing difficulties and the reasons why some people get these problems. Further on in the literature study it is written about what the education act and the curriculum say about the school?s duties towards pupils in need of special support.The result contains interviews with one language pedagogue and one special pedagogue who work in two different municipalities. In addition I interviewed two former pupils who went to school 15-20 years ago.I came to the conclusion that today?s schools have changed to the better for the pupils with difficulties.

Bakgrund och problem: Under 2008 uppdaterade International Accounting Standards Board (IASB)regelverket för finansiella tillgångar med tillägg i IAS 39 och IFRS 7 vad gäller klassificering, värderingoch upplysning. Uppdateringen var en effekt av den finansiella krisen som drog in över Europa medfull kraft under den senare delen av 2008, vilken medförde inaktiva kapitalmarknader. I och medförändringarna gavs företagen möjlighet att omklassificera finansiella tillgångar värderade till verkligtvärde till upplupet anskaffningsvärde. Eftersom bankers tillgångar generellt består av en stor delfinansiella tillgångar ämnade författarna undersöka uppdateringarnas tillämpning inom banksektorn.Studiens problemformulering löd: Vilka samband kan identifieras mellan noterade banker inom EUvad gäller tillämpningen av tilläggen i IAS 39 och IFRS 7?Syfte: Att kartlägga vilka samband som fanns mellan de banker som valt att omklassificera och desom inte valt att omklassificera med inriktning på effekterna ur ett investerarperspektiv.Avgränsningar: Det är endast tillgångsvärdering inom IAS 39 som studerats, ty uppdateringarnabehandlade det området.

When managing the quality of a service producing industry?s products, the industry faces greater challenges than the manufacturing industries do. Today?s globalization puts further pressure on service producing companies around the world to work at their absolute maximum. So, how do service producing companies work to manage quality? In this essay the writers take a deeper look at the travel agency Ving, part of My Travel Northern Europe.

When managing the quality of a service producing industry?s products, the industry faces greater challenges than the manufacturing industries do. Today?s globalization puts further pressure on service producing companies around the world to work at their absolute maximum. So, how do service producing companies work to manage quality? In this essay the writers take a deeper look at the travel agency Ving, part of My Travel Northern Europe.

Corporate Social Responsibility (CSR) issues have been received much attention in businessand management practises globally. Jensen & Yeh (2009, 3) state that ?The agenda ofCorporate Social Responsibility (CSR) has emerged as a factor in the process of globalization,and Chinese companies may sometimes feel pushed into this agenda without a clearunderstanding of the rationale behind it?. China?s textile and apparel industry, amanufacturing-based economy with its products bounding up with the consumers worldwide,has been facing enormous pressure to take CSR initiatives, particularly in relation toenvironmental issues and labor standards.