The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

Extensive planting of the tree species lodgepole pine (Pinus contorta var. latifolia) during the 1970s and 80s has resulted in large areas now being available for commercial thinning. However, the varying quality of the stands creates a problem. The purpose of this study was to investigate, at the Torsby district of the Stora Enso forest company, how well the present computer records of the stands correspond to reality and determine which stands are, from a qualitative perspective, suited for timber production. Finding variables that indicate better stands would give Stora Enso the possibility of selecting qualitative stands which are more profitable to thin. The study included 32 stands containing at least 70 % Pinus contorta.

In Korsnäs district Dala Väst there were problems with information concerning their younger forests, mainly those in pre-thinning stage. They were divided into large, heterogeneous stands with often poor stand data quality. In 2006 an aerial photo interpretation of the young forests was conducted to fix these problems. Necessary information to get from the interpretation were silvicultural management suggestions, new stand delineation and new stand data. This thesis is supposed to evaluate the quality and usability of the interpreted data. To evaluate the interpretation an objective control inventory was conducted in 60 stands, either through callipering or counting stems.

Risk-based sampling program of microorganisms in the water source in northern SwedenAfter several disease outbreaks caused by parasites in the drinking water during the last years, it is more essential than ever to insure that the water supply companies have enough barriers to counteract the presence of microorganisms in the outgoing water. It is also discussed whether climate changes such as increased precipitation can have a connection to the increased cases of parasites in water sources. The water source at Gäddvik is Luleå municipality?s largest and provides drinking water to 64 500 of Luleå?s 74 000 inhabitants. The investigation of microorganisms in the water source, especially in the Lule River has not been as prioritized as the sampling of chemical parameters.

This essay examines the Alberte triology, by the Norwegian writer Cora Sandel, from a gender/feminist perspective. Taking Yvonne Hirdman's theory about the gender system as a starting point I will show how the living conditions and the different roles of men and women are represented in the novel and how they are changing during the centuries before and after the First World War.I am particularly interested in Alberte, the main character, what attitude she takes to her position in the gender system and in what way she differs from the traditional female model. Is she a New Woman, a different ?species?, who doesn't fit into the rigid gender system? Does the New Woman have a male counterpart, and is he to be found in the novel? Does the novel give a positive vision of a future where men and women can meet as equals?.

The aim of this literature study was to analyze how milk urea concentration is working as a measure of the nitrogen supply to rumen microbes and indicator of the environmental load. Questions included in this literature study were how to improve the dairy cattle nitrogen efficiency and what correlations there are between milk urea, nitrogen efficiency and crude protein content in the feed. Effects on the reproduction from high ration protein content are also addressed. Dairy cattle are today fed with large proportions of protein which could lead to high expenditure of feed and environmental pollutions. The nitrogen can be lost to the environment by different pathways; leaching, denitrification or by emission to the air.

The aim of this literature study was to analyze how milk urea concentration is working as a measure of the nitrogen supply to rumen microbes and indicator of the environmental load. Questions included in this literature study were how to improve the dairy cattle nitrogen efficiency and what correlations there are between milk urea, nitrogen efficiency and crude protein content in the feed. Effects on the reproduction from high ration protein content are also addressed. Dairy cattle are today fed with large proportions of protein which could lead to high expenditure of feed and environmental pollutions. The nitrogen can be lost to the environment by different pathways; leaching, denitrification or by emission to the air.

When the storm Gudrun hit Sweden on the 8th and 9th of January, many recreational forests in southern Sweden blew down. For this reason there is a demand for new regeneration methods as to how these storm-felled areas should be regenerated and with what species. In this study the forest is divided into three areas: production, recreation/production and recreation. The first area is a forest with production as main goal and these kinds of forests are located a bit from the city. The second type ? recreation/production forest ? has two equal goals: production and recreation, and is located close to the city.

This paper is a compilation of some of the important viral zoonosis that can be passed from apes and simians (simian and prosimian) to man. Viral zoonoses are viral diseases that can be passed from animals to humans. The paper will also provide a better insight of the risks workers and visitors to the zoo can be exposed to. The viruses that this paper is focused on is herpes Bvirus, simian T-lymphotropic virus type 1 (STLV), simian immunodeficiency virus (SIV), Ebola virus, Marburg virus, yellowfever virus, monkeypoxvirus and hepatitis B virus. The choice of viruses is based on how infectious they are and how pathogenic they are.

This study is made on assignment by the local board of forestry in Skåne, Blekinge and Halland. The change of the forest law 1994 brought a new type of management plan. A more active planning was introduced in order to equate the environment goal with the production goal. The purpose with this study is to give a better picture of how planning for nature conservation in production forest is made and to develop support for selection of silviculture methods for stands with combined goals. With combined goals means production forestry with a reinforced consideration to both nature and culture, called PF-classified stands. This was done by: ? Describing silviculture models from the literature that are possible to use for stands with combined goals. ? Describing silviculture models that is used in practice in stands with combined goals. ? Describing how the classification of stands with combined goals is used. Which means, were in the terrain, with which frequency and in which type of forest PF-classification is used. ? Comparing differences and similarities of theoretical and practical used models. The study was done partly as a literature study and partly as an interview study of forest planners.

The purpose of this paper was to examine the inflation hedging capabilities of property shares. A common notion is that property is a good hedge against inflation. Indeed, positive correlations have been found for direct investments and inflation. However, property shares are generally perceived as a perverse inflation hedge. This discrepancy has often been quoted as evidence of property shares divergence from the development of the underlying property market.

There has been an increasing interest for ranking of Swedish health care and a lot of emphasis has been placed on the creation of indicators in order to rank hospital units. However, essays on to what extent the choice of statistical method affects the final result of the ranking of health care units have not been given the same attention. For this particular reason, the main objective of this essay has been to investigate whether the choice of statistical model has a significant impact or not on the final result, by using five different, more or less common, statistical approaches: bar charts (with and without confidence intervals), control charts, logistic regression, multi-level analysis using shrunken residuals. The analyzed material in the essay comprises 24119 patients that all have been prescribed some form of the lipid-reducing medicine statin. According to directives given by Region Skåne, doctors are encouraged to prescribe a particular type of statin medicine, namely Simvastatin, which has been proved to be equally effective, but significantly cheaper than other statin medicines.

This report includes common helminths, symtoms, routes of infection, diagnostic laboratory techniques and prophylactic methods to prevent infection. We have pointed out where there is a risk of zoonotic transmission and how to avoid contamination and infection. We have restricted the number of species to the most common helminths. Some of these helminths do not naturally occur in Sweden (yet) but are nevertheless of current interest when we travel across borders with our horses, dogs and cats. The diagnostic part of our report tells about different techniques to find an occurance of helminths in samples of faeces, blood, urine or saliva from a horse, dog or cat. We also write about some recommendations on treating parasitic infections and the development of anthelmintic resistant helminths that originates from incorrect use of anthelmintic drugs .

Effects of fishery closure on perch was detected as female perch was on average 5 cm longer in closed areas compared to non-closed areas. This could be a result of larger individuals surviving as an effect of reduced fishing. No effect was detected on the reproduction rate of YOY (young of the year) perch.A zooplankton survey revealed less amounts of the most important plankton groups for YOY perch in areas with failed reproduction, though the difference was statistically insignificant.The distribution of YOY perch and YOY/adult stickleback differed completely in this study with no area where the two species are both present. It is sketchy to draw any conclusions from this data but it remains a field for further investigation.The reproduction problem is concentrated to the outer parts of the archipelago which confirms previous studies of the geographic extension..

The freshwater pearl mussel (Margaritifera margaritifera) is threatened throughout its range. There has been a substantial decline of the species and one major reason is habitat degradation. We investigated how the substrate composition of the bottom floor affects the regeneration of the mussel by analyzing data from the Västerbotten County Board?s inventory of the freshwater pearl mussel. The results implied that fine material such as fine sediment and sand might be detrimental to regeneration whereas gravel and boulders and in particular stone seem to be beneficial.