Within the next five years about 15 % of the Swedish forest owners that will undergo a succession of ownership. Presently the most common way to acquire a forest estate in Sweden is to acquire it within the family. To decide to let go after a whole life as a forest owner and manager of your own land is for many people a hard decision to make and often requires a long process. The complex process that a succession of ownership often is includes both questions about economy, legal aspects and regulations, taxes and questions of more personal nature, often called soft issues. These personal aspects or soft issues are important and can if handled poorly or not at all negatively affect relationships in the family for a very long time.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

This report describes a study, description and testing of parts to an application adapted to the operating system Android. The application is supposed to measure the distance to a car ahead. Apart from distance measurements the ability of the application to calculate its own speed with the help of GPS is tested. From these two parameters, speed, distance and some constants the theoretical stopping distance of the car will be calculated in order to warn the driver if the car is too close to the car ahead in relation to its own speed and stopping distance.Tests were conducted on the different applications that were programmed and the result showed that the camera technique in the mobile phone itself limits the maximum distance of the distance measurement application. The max distance the tests in this thesis revealed was approximately 5 meters.

Global warming is generally recognized as one of the major environmental challenges we have to face in the near future. The students in school today are the ones that will have to deal with the consequences of it tomorrow. That is why education about it is so important. Previous research shows that students believe that environmental issues in general are important problems to be solved. I this study I tested students in grade twelve, in four different schools in order to find out what their level of knowledge about global warming is, how worried they are about it and if there are any correlation between their knowledge and their level of worry.

Diskussionerna om ?granskning? av miljö- och hållbarhetsredovisningar har i Sverige funnits sedan mitten av 1990-talet. Specialistrevisorn Lars-Olle Larsson menar att efterfrågan ökar angående bestyrkta hållbarhetsredovisningar. Detta på grund av de ökade kraven från organisationer som Global Reporting Initiative (GRI), Förenta Nationerna (FN) och Amnesty International. Med andra ord har uppmärksamheten riktas mot såväl företagens samhällsansvar som den enskilda revisorn och revisorsprofessionen.Det finns en pågående forskningsdebatt som grundar sig på struktur kontra bedömning i revisionsprocessen.

Just how far is it possible to make learning of new parts for recognition and robot picking autonomous? This thesis initially gives the prerequisites for the steps in learning and calibration that are to be automated. Among these tasks are to select a suitable part model from numerous candidates with the help of a new part segmenter, as well as computing the spatial extent of this part, facilitating robotic collision handling. Other tasks are to analyze the part model in order to highlight correct and suitable edge segments for increasing pattern matching certainty, and to choose appropriate acceptance levels for pattern matching. Furthermore, tasks deal with simplifying camera calibration by analyzing the calibration pattern, as well as compensating for differences in perspective at great depth variations, by calculating the centre of perspective of the image.

Social networks have become an important factor in today?s society. Companies as well as individuals are using these platforms to interact with one another on a daily basis. This phenomenon has mostly been acknowledged by companies on B2C markets where these social network sites are being used to communicate their brand. On B2B markets however, the usage of these platforms have not been as optimistically implemented.

In all times school has defined and categorized pupils from a hypothetical normality. The National Agency for Education is today critical to how the municipalities provide for the necessity of special support for pupils with difficulties in school.Pupil`s assistants has been a growing profession in school during the last decade and their importance for the pupils is relatively unexplored. The aim of this study is to find out how the pupils think about having pupil`s assistant during the obligatory school on the basis of the ideas of power, knowledge, involvment and understanding. The study is based on qualitative interviews, consisting of half-structured questions, with eight pupils that have or have had pupil`s assistant during their time in senior compulsory school. The result notifies that the pupils feel powerless in school, they have no opportunity to affect and they do not think they are someone that could make any change.

AbstractThe purpose of this essay is to discover the driving forces in top athletes, concerning training, body image and social positioning. Furthermore the object is to study how important being fit is for social reasons in today?s society. The athletes have been interviewed face-to-face and described their personal drive regarding training, their goals and the significance of the sport. They have also described how they see the image of the ideal body that currently exists within the field of sport and society and how training affects their own body image.

Att det idag finns flera metoder och modeller för att fatta beslut är inte konstigt då beslutsfattande sker varje dag och i vissa sammanhang kan ge ödesdigra konsekvenser om det blir fel. Denna kandidatuppsats kan ses som en förstudie för hur naturligt beslutsfattande skulle kunna stödjas genom en förbättrad utbildning till beslutsfattare. Uppsatsen ämnar behandla naturligt beslutsfattande och intuition hos experter inom räddningstjänsten, närmare bestämt om de använder intuition och i så fall vad som ligger till grund för denna intuition. Intervjuer utfördes på räddningstjänsten i Motala efter critical decision method som är framtagen för cognitive task analysis. Inom räddningstjänsten använder sig befälen av intuition när de tar det flesta av sina beslut i fält.

In this experience-based essay, I give examples of events that take place during a typical day at preschool. By highlighting these everyday events, I discuss around the parental role and its importance for children and child development. I apply a historical review when it comes to views on children and child rearing, and reflect on different approaches that we have towards the children. In the discussion, I reflect on the Childs need for boundaries, and thereby try to understand why we act differently in this respect. To gain more knowledge and understanding of the events I have taken help from theories in literature and from my own practical knowledge.

A couple of hundred years ago half of the earth?s surface was covered by forest. Today, only half remains and every year an area the size of Nepal is disappearing. Deforestation, together with the burning of fossil fuels, is also one of the reasons for the increasing greenhouse effect. Another relatively unknown problem for the world?s forests is the trade with illegally harvested timber.

Varje gång ambulanspersonalen åker på ett larm finns risk för att de ska råka ut för personer som kan bli hotfulla eller våldsamma. Det behöver nödvändigtvis inte vara patienten som är hotfull, utan det kan lika gärna vara någon annan i omgivningen. Syftet med detta examensarbete var att undersöka hur ambulanspersonalen kan bedöma att ett hotfullt beteende föreligger och vilka beslut de därefter tar om hur de ska agera. En kvalitativ undersökning gjordes med hjälp av halvstrukturerade intervjuer där frågeställningarna var: Har ambulanspersonalen utbildning och kunskap för att bedöma vad som är ett riskfyllt beteende? Agerar personalen utifrån sin utbildning, kunskap eller gällande säkerhetsrutiner? Påverkar stress ambulanspersonalens bedömningar och beslut? Har personalen återkoppling efter ett larm för att diskutera om bedömningen och besluten de tog var korrekta? Den teoretiska utgångspunkten var Naturalistiskt beslutsfattande (NDM = Naturalistic Decision Making) och mer specifikt Igenkänningsbaserade beslut (RPD = Recognition-Primed Decision).

The purpose with the essay is to illuminate four former clients? personal stories about the meeting with the authority in the Swedish welfare system and the institutionalization theywent through. The questions being asked in the essay focus on communication, the relationship concerning power and the former clients attitude towards the institutionalization as a treatment. Four interviews were held with former clients who were institutionalized sometime between the ages of 15-25. The results were then analyzed by theories focusing on communication as a way to gain power and how social interaction may influence the individual attitudes towards authorities.

This essay ? Discourse and Dissonance ? deals with Mary Shelley?s gothic novel Frankenstein; or, the Modern Prometheus (1818). The focal point is the construction of ?Them and Us?, as defined by scholars such as Stuart Hall, viewed in terms of the following categories: race, gender and family, class, and sexuality. Rather than applying an outside perspective, e.g.