The purpose of this report is to illustrate potentials and problems with withdrawal of quality timber of birch. The purpose is also to describe possible ways to increase available quantities of quality timber. Former research is reviewed as introduction. The study begins with a prognosis of future volumes of birch timber based on consequence analyze by Swedish Forestry Agency. To illustrate the importance of active maintenance, two stands are estimated and simulated in the Heureka module StandWise.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

Vi har utfört en kvalitativ studie i form av semi-strukturerade intervjuer. Syftet med studien är att undersöka socionomens psykosociala arbetsmiljö för att belysa vilka faktorer som är av störst vikt för upplevelsen av en god psykosocial arbetsmiljö, av vem det är av störst vikt för socionomen att få feedback från samt vilken som är den största drivkraften i arbetet för socionomen. Det som framkommit i vår studie är att samtliga intervjupersonerna lägger fokus på i stort sett samma faktorer då det gäller den psykosociala arbetsmiljön. Det som alla intervjupersoner betonat är vikten av goda relationer med klienter, arbetsgivare och kollegor..

More relevant price comparisons between groceries are possible. This study points outone possible path through an example. The purpose of this approach is to develop amodel in a realistic context. The main assumption behind the proposed model is thatprice always has to be compared to quality. The model (algorithm) starts with a basketwith the cheapest goods.

This paper presents a project and literature overview about how risk management and quality sometimes goes hand in hand and sometimes in two different directions. Meaning that the risk management can affect product or process quality differently depending on what risks an organisation chooses to control.The purpose with this paper is to get a deeper understanding about how risk and quality works together with IT-support and therefore we have been actively participating in a project with a risk management company called Zert. A literature study and a qualitative interview study have also been undertaken to see what the customers and the other researchers have written, to be able to make proper conclusions on the subject.To easily work together and get the information that was needed, four methods where used. Besides the qualitative interview and literature study the think-out-loud, card sorting and a variation on the extreme programming method where used to help visualize and improve communication both with Zert, the costumers and among ourselves.Zert is a risk management company that helps other organisations to control their different types of risks that they might be taking, by offering a system where the risk management process is held and providing consulting services by helping within the processes. Both Zert and their customers see the communication, knowledge and teamwork as something important as well as the quality within the work, processes and the end result.

The aim of this master´s thesis is to analyse what factors have an impact on the quality of school libraries. The research questions are: How do some school principals, school librarians and school inspectors view quality in school libraries and what has an impact on quality?How do they view some existing quality criteria?How important do they think the integration of the school library into the curriculum is?The theoretical approach is derived from research about school libraries by David Loertscher and by Sharon Markless and David Streatfield. The empirical material has been collected through half structured qualitative interviews. The informants chosen are principals and school librarians from three Swedish primary schools (6-15 years).

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

Sociala medier inneba?r ba?de stora hot och mo?jligheter. Mo?jligheterna a?r sto?rre a?n na?gonsin fo?r organisationer att integrera med sina intressenter och utifra?n det bygga starka relationer. Samtidigt inneba?r den snabba spridning av information som kanalerna inneba?r ett hot fo?r organisationer.

This thesis aims to examine how the quality of data that is entered into and retrieved from a corporate group's ERP and Data Warehouse systems can be improved. The corporate group has already taken several measures that will improve the quality of data. For instance the corporate group has updated and merged the previous ERP systems into one. At the same time the corporate group adjusted the settings in the updated ERP system, so that it will be harder to register incorrect data in the ERP system. With regards to the processes and routines, the studied department has efficient written routines and processes.

Citizens? interaction with governments is an area with unique implications for channel management. Governments need to take the citizens perspective into further consideration in order to be successful in delivering high-quality e-services. This paper aims to determine if a categorization of citizen-initiated contacts from a citizen-centric perspective can be a valuable basis for decisions regarding e-service development. The study consisted of three steps.

Syfte: Identifiera vad befintliga företagskunder vill ha för service. Detta för att banken ska behålla och vårda sina kunder samt skapa konkurrensfördelar.Metod: För att komma fram till svaret på vår problemformulering använder vi oss av intervjuer, enkäter och företagsbesök. Informationen vi får fram ur dessa jämför vi sedan med våra teorier.Slutsats: Kristianstads Sparbank har i nuläget ett serviceutbud som stämmer väl överens med vad deras företagskunder efterfrågar. Banken har lyckats väl med sanningens ögonblick då företagen generellt ger höga medelbetyg på den service som banken erbjuder. De mest intressanta slutsatserna har vi kunnat dra utifrån kommentarerna på enkäten.

Background: To be a parent to a child dying of cancer affect not just the parents themselves, but the whole family. Experiences of fear, powerlessness and anxiety surrounds them. Nurses need knowledge about parents? experiences to help and support these parents adequately. Aim: The aim of the study was to describe parents? experiences of losing a child to cancer, from diagnosis to the child?s death.

An increasing amount of companies and organizations are starting to implement the use of cloud computing in their business. This trend results in that software, which was previously sold and distributed to the customers whom then had to install the software on their own computers, now is being replaced with Software as a Service (SaaS). SaaS makes software available through the customers? browsers, which results in that the service providers only have to administer a single application. The process to migrate a distributed application to a service delivered as a SaaS lacks sufficient investigation; this paper will provide some guidelines for conducting such a pro- cess.

Motivation är ett begrepp som vi alla någon gång har kommit i kontakt med. Motivation behöver finnas för att en person ska vilja utföra en handling. Att som student ha motivation är viktigt för att kunna prestera bra. I den här uppsatsen definierar vi motivation som lusten att studera. Brist på motivation är det största hindret för inlärning i skolan.

This thesis presents the question of a possible breakthrough for mobile payment solutions in Sweden. The way payments are made and the way cash is being used in the society is changing. To be accepted as an alternative method, if cash isn't king anymore, the new technology will have to acquire user acceptance. In this thesis a case study of Swish, a mobile payment solution for P2P-payments, is presented. The focus of the study is customer value and technology acceptance of the service.