The primary purpose of this study has been to investigate the Swedish timber industry?s perception of compression wood. A secondary aim has been to describe particular areas within the production process where compression wood is likely to cause problems. This study has mainly been carried out as a questionnaire. In order to connect the findings to current research, additional information has also been collected by means of a literature review. The questionnaire has been intended for sawmills and wood-manufacturing companies from various production classes and owner categories, as well as from different parts of the country.

Swedish sawmills of today suffer from unsatisfying economy with high costs and low benefits. The economical result depends on how well the sawmill can use their raw material. Iggesund Timber AB, a sawmill in the Holmen group, produces a large amount is enduse orientated products for the woodworking industry. Therefore the aim of this student thesis was to investigate the possibility of automatic enduse orientated quality grading of Scots Pine (Pinus sylvestris) saw logs by using a gamma-ray log scanner. Iggesund Timber AB has the possibility to grade logs automatically with TINA, a two way gamma-ray log scanner. Grading and classification of Scots Pine logs in Sweden today are mainly manual but can in some rare cases be automatic.

The aim of this essay is to investigate how a demarcation is made between employees? right to religious freedom next to employers? interest in running their enterprise in an efficient way. Case law shows that the Arrowsmith-principle forum internum and forum externum could be used when a demarcation has to be made. Furthermore, case law shows that that the employee?when accepting a contract of employment?have accepted certain restrictions of his or her religious freedom.

Uppsatsen behandlar ämnet turism och rättvis handel ur en geografisk synvinkel. Utgångspunkten är den ideella organisationen Tourism Concerns kriterier för en rättvis turism, som poängterar researrangörernas uppfostrande roll i marknadsföringen. Enligt detta NGO-perspektiv borde researrangören tillgodose resenären med information som möjliggör ett medvetet val, uppmuntrar resenären till ett mer ansvarsfullt och rättvist beteende väl på destinationen samt en rättvis beskrivning av destinationer i marknadsföringen. De menar att en påläst turist bidrar till ett mer rättvist förhållande mellan turist och lokalbefolkning. Fair Trade ? rättvis handel inom turism behandlas i uppsatsen dels som ett medel för en mer rättvis regionalgeografisk beskrivning av platser, dels som en väg till regional utveckling.Uppsatsen syfte är att beskriva och analysera de tre största svenska researrangörerna, Apollo, Fritidsresor och Vingresor, information till resenären gällande ansvarsfullt och rättvist resande, dels genom konkreta råd till resenären, dels i marknadsföringen av destinationer i utvecklingsländer.

The competitive situation for businesses has experienced drastical changes as an effectof globalization and changes in consumer demands. Product related competitive advantages arerisking to quickly become presumptions for competition. The demand for increased innovationpace, along with the intense price competition, has led to buisnesses trying to find new ways todifferentiate themselves and Corporate Social Responsibility has became one way of doing so.The bad working conditions associated with the textile industry have rised a debate about thebusinesses? Corporate Social Responsibility. The future is heading towards more and morecompanies choosing to take their social responsibility, many of those experiencing this to be anadvandage in the relation with the consumers.

In order to understand the human impact on today?s remaining ?virgin? forest and to develop sensible management strategies for future reserves, it is necessary to know how these forests have developed. This knowledge can be gained by using forest history analysis. here are large areas of forests still untouched by modern forestry in the mountainous region in the county of Norrbotten. These forests are highly interesting study objects from an ecological and historical point of view.

Syftet med följande studie är att undersöka hur gymnasielärare kan resonera kring bedömning. Fokus ligger på huruvida respondenterna har ett i huvudsak formativt eller summativt förhållningssätt, samt vilka möjligheter respektive hinder de ser i formativa bedömningsmetoder. Empirin har insamlats genom intervjuer, och visar att respondenterna har en summativ syn på bedömning där betygsskalan är central. De möjligheter som ses i formativa metoder är ökad medvetenhet hos eleverna samt tydlighet gällande kursmål. De hinder som tas upp gäller elevernas mognad, lärarens osäkerhet och otillräckliga kunskap samt tidsåtgången..

The aim of this thesis was to analyse BARO WOOD AB:s timber measuring and quality sorting and to evaluate the analyse program Stockholmen. The purpose was to get a better understanding for the quality sorting made at BARO WOOD AB today, analyse differences in center board quality from logs with a good quality and logs with a bad quality, suggest new sorting criterias developed from analyses made with Stockholmen and to evaluate the program Stockholmen. All analyses are based on data gathered in a test sawing made at BARO WOOD AB in June and July 2002. The test sawing was made on four different diameter classes and every diameter class consisted out of A or M-grade logs, with a better quality, and B-grade logs with a lesser quality. The logs where sorted out with BARO WOOD AB:s existing quality criterias.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Min tanke bakom undersökningen är att betygsättning och olika former av bedömningssätt är frågor lärare måste ta ställning till i utövandet av sin yrkesroll, från ett makt- och elevperspektiv. Som lärare har man makten att öppna respektive stänga dörrar för elever, då betyg blir avgörande för elevernas vidare utbildning. Mina frågeställningar är: Vad berättar medieelever om sina upplevelser av att bli betygsatta i media- estetiska ämnen? Hur beskriver medieelever att betygsättning inverkar på deras självbild? Mina informanter går i årskurs 3 på en medieinriktning, på ett estetiskt gymnasieprogram. Med dem gör jag intervjuer där de reflekterar kring att få betyg i media-estetiska ämnen.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The purpose of this study is to show how some Swedish teachers in the grades four to six assess the subject of English and what impact the national tests have on teachers? way of looking at assessments and grades and how teachers are supposed to work with assessment and grading according to the curriculum and the education act. The method of this study has been interviews with principals, teachers and pupils to get as many perspectives of the subject as possible. It has contributed to an interesting content and the end result will be as fundamental as it can be. The findings of this study show that teachers teaching English in Sweden have a great responsibility because of the lack of subject priority and communication between themselves, the government and other authorities in the world of education.

Detta arbete handlar om lärares arbetssituation och hur den har förändrats efter Lpo94. Arbetet handlar också om betyg och hur dessa har förändrats genom århundradena. Det har även kommit att handla om hur lärare går till väga för att hjälpa de elever som inte klarar godkänd gränsen i kärnämnena. Resultatet av litteraturstudier och en intervjuundersökning visar på en näst intill enig lärarkår. Lärarna är positivt inställda till det nya betygssystemet men skulle vilja ha fler steg i betygsskalan.

Förr i tiden fanns det marknadsplatser där människor utbytte varor så som mat och kläder - dagens marknadsplatser kallas idag mässor och fyller en viktig funktion i att utveckla det globala samhället. Mässor är idag en viktig del i företags- och konsumenters utveckling. Det är viktigt att företag vet hur de på bästa sätt ska agera före, under och efter mässan för att lyckas så bra som möjligt. Vi har använt oss utav en teoretisk modell vid namn Trade Fair Intelligence, för att få med alla delar som berör ett mässdeltagande.Uppsatsens undersökning bygger på att vi har utfört en dold observation på en verklig blomster- och inredningsmässa, för att se hur kunder och personal beter sig under en mässa. Vilka problem som kan uppstå och vilka metoder som är bäst för att lösa dem.