The purpose of Älvdalens besparingsskog is to develop the district and most of all the forestry in Älvdalen. It's owned by about 2 300 private forest owners who's landed properties are located in Älvdalen. Every year the besparingsskogen gives out a lot of its profit in form different types of subsidies for agriculture and forestry. The owners can apply for subsidies for several of the costs that occur in forestry. During the period 2000-2003 the owners are offered forest management plans and pcSKOG-gård at no cost for their private forest properties. The purpose of this master's thesis was to find out if the activity in the forestry changed when the forest owners got new forest management plans and the computer program pcSKOG-gård.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

AbstractIntroduction: Hand Arm Risk Assessment Method (HARM) is a tool to assess the risks of deve­lo­ping complaints of the arm, neck or shoulders during manual work. The method was developed in the Netherlands primarily for employers, but is also used as an aid to work environment in­spec­tors. The purpose of this study was to evaluate the HARM-method for assessment of biomecha­nical exposure of the upper limbs when performing manual tasks as well as its suitability to be used within work environment inspection. Methods: Ten labour inspectors conducted assessments of five video-recorded work tasks. Assess­ments made with HARM were compared with those made with the Assessment of Re­pe­titive Tasks (ART) tool and with ACGIH Hand Actvity Level (HAL) - both methods for assess­ment of bio­mecha­nical exposure of the upper limbs - and with the model for the assessment of re­pe­titive work in the pro­visions of the Swedish Work Environ­ment Autho­rity on ergonomics for the prevention of mus­culo­skeletal disorders, AFS 1998:1.

The purpose of this thesis is to examine how e-commerce companies work with their relationships to customers. We have conducted a case study of two companies, Koll and Webbshoppen, both active in the e-commerce industry. Our empirical study has shown that it is important for e-commerce companies to create long-term relationships to their customers, but it can be difficult to create these relationships since the companies have little contact to the users of Internet. To build relationships, e-commerce companies market themselves through different types of media to create awareness. It is also essential to be situated high in search engines.

The paint market of today is a jungle whit an enormous range of different paint types; there all has different properties and different compositions, some with big influence on the environment and some whit less influence on the environment. It could even be difficult for an expert to always know what should be used on which surface and what would be the best out of the environmental point of view.This work is not intended as a total review of all the manufactures range of colours; only as a deeper dissertation about distemper paint in general, in particular Falu Red Paint. Whit focuses on the environmental issues.The work is especially for those who are ready to paint but don?t know what paint they should chose and people that has a interest in paint and environment, perhaps it also could be of interest for professional painters even when there probably isn?t any big news for them. The information is compiled from the Internet and downloaded brochures from the Internet..

The implementation of integration policy has in recent times been a major problem for the municipal administrations in Swedish municipalities. The concept of integration is considered to be very diffuse, difficult to apply and implement the following decisions. To understand the concept of integration is the first step, followed by understanding its complexity in an organization.In this study, I focus on studying the implementation of integration policies for integration work with Kalmar Municipality as a case study. I am using Lundquist's implementation theory about understanding, able and willing. The survey consists primarily of interviews but also a certain document to get a perspective on how integration policy has gone into integration work with the hypothesis that it is the understanding that weaknesses of the officials in the implementation of integration policies.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

This report concerns the for Sweden foreign tree species hybrid larch, hybrid aspen and poplar, and focuses on the area Kalmar and Mönsterås municipalities. The report shows that there are not only advantages with these species. The larch, the most common of the alien tree species has the greatest problems due to that its timber is difficult to sell in the area but also the Larch´s poor pulp quality and is more likely to be damaged by wildlife than the spruce is. Hybrid Aspen is much easier to sell and is used like regular aspen for match wood and textile pulp. Its disadvantage is the high cost for plants and to prevent damage from wildlife.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

In modern society globalisation is a fact within all industries, the textile industry included. Due to improvement in areas such as logistics and communication international trade have developed fast. As changes occur rapidly on the global market and companies must adjust and revise their processes in order to stay competitive.Because of the global price reduction consumers around the world expect low-price products, which mean that the companies have to find new ways to produce in a cost-efficient way. To maximize profit most of the textile production is situated in low-cost countries due to its labour-intensive character. It is crucial for fashion companies to allocate their activities in their value-chain effectively in order to reduce lead-times.

Stress is something that has increased in recent decades among adolescents. Several reports indicate that young people today are more stressed because of the many demands they wear. They should be good in school, achievement expectations, get an education or job, make choices and think about their future. The purpose of our essay is that we want to explore and gain an understanding of how young people in the third grade in high school looks to stress. To conduct this study, we used a qualitative approach, by doing interviews with 10 high school students attending third grade at Västerviks gymnasium. The result we got out of the interviews was that young people experience stress differently, depending on their different as individuals. We found that there are different causes of stress, such as school, media, friends, demands from various quarters and choosing education.The interviews showed that some kind of stress was possible to handle for the adolescents, for instance by making schedule. Some stress from society was, on the other hand, more difficult to avoid..

The implementation of integration policy has in recent times been a major problem for the municipal administrations in Swedish municipalities. The concept of integration is considered to be very diffuse, difficult to apply and implement the following decisions. To understand the concept of integration is the first step, followed by understanding its complexity in an organization.In this study, I focus on studying the implementation of integration policies for integration work with Kalmar Municipality as a case study. I am using Lundquist's implementation theory about understanding, able and willing. The survey consists primarily of interviews but also a certain document to get a perspective on how integration policy has gone into integration work with the hypothesis that it is the understanding that weaknesses of the officials in the implementation of integration policies.

This report describes the manufacture and control of a flying platform. The report describes the basic and fundamental theories required to get the platform flying. It touches on subjects such as A/D-conversion. PWM-control and PID-control. The sensors used in the platform are a gyro and an accelerometer.

This study was conducted at VikingGenetics' bull breeding station in Falkenberg, Sweden. The bulls waiting for the results of their progeny testing at this station are either kept in group housing or individual housing. Since both of these housing systems have advantages and disadvantages, it was in the interest of VikingGenetics to know which of these housing systems is the best. The aim of this study was to investigate the welfare of the bulls in these two housing systems through behavioural observations and the use of activity monitors. In the preparations for the study 16 bulls, 8 in each housing system, were chosen.