There is a general conception among those who are involved in the school-sector that there is a relation between resources and results. Better qualified teachers, smaller classes and schools with more finacial funding are regarded as better learning and development conditions for pupils (Gustafsson 2008). In spite of these widespread understanding, educational and economic research studies at the beginning of the 20th century had reached the verdict that resources have no bearing on educational results (Gustafsson 2008). The Swedish board of education (Skolverket) have published several reports, studies and surveys regarding the relation between resources and student outcomes.The purpose of this paper is to analyze the message of six publications from the Swedish board of education around the relationship between resources and student outcomes on the basis of the decentralization of the Swedish school in the 1990´s. The central question at issue is whether the Swedish board of education has been consistent in their message about the relationship between resources and results in the six publications between 1994-2009? I have also attempted to answer the resulting questions of my conclusion.This study is based on a qualitative text analysis.

Frihandelsåren fr.o.m. ca 1846-1880 utgör bakgrund till studien. Med utgångspunkten att havre var det mest inkomstbringande sädesslaget på den internationella marknaden, används det här som en måttstock på kommersiellt beteende och medvetenhet. Nio skånska socknar med självägande bönder jämförs med varandra och med de tre gods som även ingår i stuiden. Tillsammans representerar de olika produktionssätt och geografiska områden..

Den strukturella arbetslösheten har legat på 2% under hela perioden 1940-1990. Även efter lågkonjunkturen i början på 1980-talet gick den tillbaka till denna nivå. Dock ökade långtidsarbetslösheten, vilket tyder på att många av de personer som blev arbetslösa under lågkonjunkturen hade problem att ta sig tillbaka in på arbetsmarknaden, trots ökad efterfrågan. Efter 1990-talskrisen ökade både den strukturella arbetslösheten och långtidsarbetslösheten kraftigt. Om den ökade långtidsarbetslösheten beror på låg efterfrågan på långtidsarbetslösa eller på att arbetsmarknaden är ogynnsam för alla grupper är oklart.

The choice of harvest date for leys is one of the most important factors affecting the size and quality of the harvest. An early harvest gives a high nutritive value while a late harvest gives larger quantity. Today?s aim to produce high nutritive leys gives early harvest dates both in primary growth and regrowth in northern part of Sweden. The consequence is a growth in the autumn, a "third harvest".The aim of this master thesis was to study the effects of different harvesting systems and their effect on size, feed quality, wintering and economy for conditions in the northern part of Sweden.

The wind power increase of Gotland as well as other parts of Sweden during the last ten year period has meant that this renewable energy source has increased its share over other fossil sources. The year of 2011 became the first when the wind power produced more energy than an average nuclear reactor. Now that wind power is in an expansive phase, the land issue will be of great interest. Land with good wind resources will be of interest to wind energy developers. The problems that this essay is based on are; how can landowners altering the economic conditions at a wind power establishment? What opportunities and obstacles exist for landowners who choose to set up wind power on their land? The purpose of this essay is to highlight the economic conditions that exist for landowners for the establishment of wind farms, with regard to compensation for the leasing and return on invested capital.

Syftet med uppsatsen är att undersöka hur den differentierade elenergibeskattningen i Sverige påverkar konsumtionen av elkraft. Uppsatsen redogör i en bakgrund för nuvarande lagstiftning angående beskattning av elkraft. Speciellt belyser den de regler som skiljer de olika grupper med avseende på hur mycket de betalar i energiskatt för elektrisk kraft. Här redogörs också för varför lagen utformades som den gjordes och hur den har utvecklats sedan lagen stiftades. Det visar också att elenergiskatten har höjts väsentligt mer än konsumentprisindex, vilket den ursprungligen kopplades till.

Transportation represents 10-15 % of wood supply costs. It is therefore important to improve efficiency in the transport system to decrease these costs. The aim of this study is to map the timber vehicle routing processes used by a sample of timber hauling contractors and to identify possible links between the vehicle routing process and service and economic variables. The study was carried out at Södra Skog in autumn 2008. 15 timber hauling contractors were sampled and interviewed about their work with timber transports.

Revisorn anlitas för att ge ett oberoende yttrande som ska säkerställa pålitligheten i företagensfinansiella rapporter. Denna tilltrosskapandande effekt kan endast uppnås om revisorn görsina bedömningar och fattar beslut utan att låta sig påverkas av andra personers viljor ellerönskningar. Att revisorn är oberoende är särskilt viktigt i de fall revisorernas arbete påverkarintressenters beslutsfattande. Diskussionen kring revisorns oberoende i samband medtillhandahållandet av fristående rådgivning har debatterats flitigt. Vissa menar att denfristående rådgivningen medför positiva effekter på revisionen, medan andra anser att denborde förbjudas då den utgör ett hot mot revisorns oberoende och påverkar förtroendet förbranschen.

The bank market for farmers in Sweden is dominated by Swedbank and Landshypotek. One of the most aggressive challengers is Länsförsäkringar Bank, which in 2009 had seven per cent of the Swedish bank market for farmers, but 57 per cent of all new lending. This paper deals with the problem of new banks to break into the bank market where farmers are slow in terms of change in their attitudes and loyal to their banks. The study has been carried out in cooperation with Länsförsäkringar Gävleborg which is a new actor in the banking market and thus eager to take part in the outcome of the study. This essay thus seeks to examine the attitudes farmers have against bank switching and the factors that influence their choice of bank.

This thesis work is about how technical consulting companies can accept their organization before a coming recession. Technical consulting companies are together with the rest of the actors in the construction business constantly depended on the current economic situation on the market. How to adapt the organisation depends on the current situation on the market.To adapt the organization in the best way possible the companies need to recruit and educate personal. It is then very important to find a solution on how the current change of generation in the companies will be handled. The large and very much competent group of 40-talists will in a few years retire.

Based on widespread public debate prior to Swedish EMU-referendum 2003, the main purpose of this thesis is to examine and analyze the standpoint of the Swedish parliamentary parties in the EMU-issue, from perspektive of the following questions;1) What is the official standpoint of the parliamentary parties in the EMU-issue?2) What claimed effects of a Swedish EMU-membership or non-membership have the parties presented?3) What rifts can be found within the parties, in relation to their official standpoint in the EMU-issue?The Sweidish parliamentary parties´ standpoint in the EMU-issue will be analyze from the point of view of a number of current theories. These theories are basically democrazy theories that all have transnationalization and Europeanization as a common ground.The conclusions are, among others, that the parliamentary parties` standpoints in the EMU-issue are based on ideological values about whether or not a Swedish EMU-membership is good for Sweden. The Liberal Party, the Christian Democrats, the Moderate Party and the Social Party have a positive view on EMU and a deeper European integration, and basically value the economic efficency of the EMU higher than democratic decision making and a national currency and monetary policy. As for the EMU-critical parties such as the Centre Party, the Green Party and the Left Party, their view in the EMU-issue can be regarded as more nationalistic, since they say no to an exapanded financial cooperation.

On today?s competitive market, it is difficult to achieve profitability trough high prices on manufactured products. Profitability must be obtained through low manufacturing costs, high quality and short lead times. One of the companies on the market is Sandvik Coromant, manufacturer of tools and chips for metal cutting. This master thesis investigates the methods of manufacturing for boring bars at the manufacturing unit GVH4 at Sandvik Coromant in Gimo, Sweden.

For hundreds of years the scientific journals has been the foremost tool for scholarly communication. Publishing of research results is very important for scientists. Often the research is bound to the university and the research libraries supplies the scientist with all journals needed. The last decades the libraries have seen the costs for subscriptions to journals explode. Commercial publishers often lie behind the mostly unmotivated escalation in price.

Inom företagsekonomin talas det ofta om principal?agent?teorin. Det är en teori som visar på behovet av effektiva styrmodeller, som till exempel prestationsmått, för att kunna leda en organisation på ett effektivt och framgångsrikt sätt. För drygt 20 år sedan utvecklade det amerikanska konsultföretaget Stern Stewart & Co. EVA®-modellen (Economic Value Added).

The aim of this dissertation is the production of a landscape management document to protect and improve elements of biological, cultural and economic value found within the site at Tosthult. The study involves both analysis of the current grazing regime, comparison of today?s flora with flora collected in the fifties and a SWOT analysis of inhabitants? views on Tosthult?s landscape and neighbourhood. The resultant landscape management document applies to an area over 134 ha and is valid for thirty years. The proposal contains 26 separate management units, each with necessary information on the area, definition of management goals and the mix of management procedures to undertake.