Environmental management systems are a way of systematizing and streamlining an organization's environmental efforts. Within its EMS the organization determines it´s environmental policy and various environmental objectives. In order to achieve their environmental objectives the organization produces action plans that describe how they will work towards the objectives. Stora Enso Skog AB´s districts have been assigned to produce action plans for the company´s environmental objective of 90 % approved everyday nature consideration in final felling and any targets included within this objective. The purpose of this study was to investigate how the districts work with these action plans and how this could be improved.

This report has been done in collaboration with SCA Skog, Norrbottens Forest Management Area. The purpose of the survey is to try to find out what the forest owners who either live in Norrbottens Forest Management area or outside but has their forest holdings in the administrative area has the vision of SCA Forest and their forest services offered by the administration. But also to find out the presences of other timber buying players who procures timber in the administrative area. This study seeks to determine if there are deficiencies that may need changes or improvements to the prevailing conditions in Norrbottens management area. The literature study is about how to design a questionnaire based on what you want to know and what to consider in order to eliminate the problem of constructing a questionnaire. A questionnaire was sent to 400 randomly selected forest owners who have their forest holdings within SCA Forest Norrbotten Management Area. And of the 400, it was 181 respondents with 39 women and 138 men.

The purpose of this essay was first and foremost to find out the problems that exist around user education in a university library and the opportunities that exist for university librarians to improve their work with students. My method of use was qualitative and more precise qualitative interviews. By interviewing five teaching librarians with five different subject specializations, I wanted to get an an-swer to what they teach when they meet the students and how they view their teaching. Responses resulted then in an analysis using Christine Bruce's theory of information literacy and Carol C. Kuhlthaus theory of librarian roles and her theory of information retrieval process.

AbstractThe importance of good construction planning affects the final costs of the production and the timing of the project. Planning for building projects has been studied with the aim of identifying how three week planning appears in the construction industry today.A case study has been conducted in Navisworks Simulate to assess whether the software is suitable to connect the task schedule with the BIM model to create a 4D model. 4D models are used for performing 4D construction simulation to visualize the project. In order to use the benefits of the model, investment in equipment and software is required. This means higher costs for the companies.

The purpose of this study has been to examine how customers, by interacting with each other, can communicate and create the image of a brand. We find this topic to be relevant since there are no previous studies conducted concerning the customers influence on the brand image. Our ambition has been to describe in what ways and to what extent the customer can affect and influence the brand image by communicating with other customers. To fulfill our purposed we have targeted three important questions which are:? In which ways can the customer affect the communicated image of a brand?? To what extent can the customer influence the brand image and the perceived value?? Who has control over the brand, the customer or the company?For this study we have used a qualitative approach in which we have conducted eight personal interviews with brand consultants and the editor of the magazine Dagens Media which has given us the foundation for our analysis.

AbstractThe importance of good construction planning affects the final costs of the production and the timing of the project. Planning for building projects has been studied with the aim of identifying how three week planning appears in the construction industry today.A case study has been conducted in Navisworks Simulate to assess whether the software is suitable to connect the task schedule with the BIM model to create a 4D model. 4D models are used for performing 4D construction simulation to visualize the project. In order to use the benefits of the model, investment in equipment and software is required. This means higher costs for the companies.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

This Master Thesis is a product development project that has been carried out in cooperation withSvea Teknik AB. The company has developed an apparatus for attachment of a keel to a hull base ofa boat. The purpose for this thesis has been to compare a new concept of keel attachment incomposite material to thetraditionaldesign solution. This new keel attachment minimizes thedamages that may arise on the keel and the hull of the boat in shape of stresses impacts at grounding.Today it is a problem, relating to keel attachment on sailing boats having a fin keel or a bulbous keel.The manufacture focus on developing larger draught and shorter keel blades. The overall purpose isto increase performance of the sailing boat.The task for this thesis was to develop a concept of keel blade in composite material and investigateattachment to a sheet-shaped element.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

As a consumer often chooses product or service to satisfy the specific needs or desires. However, there is more often than not several brands that manufacture the same product, which means we also have to choose between these brands before we can calm our needs. This choice is usually an active decision. We choose a brand that we are familiar with, or a brand whose identity appeals to us. The brand thus has a major impact on both consumers' decision-making in connection with the purchase, but also for business success.

The aim of this essay is to investigate to which extent the novel Kvinnor och äppelträd by Moa Martinson can be classified as a polyphonic novel. The concept polyphony was established in literary theory by the Russian language theorist and literary critic Michail Bachtin in 1929, in his book Problems of Dostoevsky?s poetics. In order to understand and comprehend the concept of polyphony I have used an interpretation due to the literature scholar Robyn McCallum. She notes that the characters in a polyphonic novel function as focalizers.

In a multi-year project at Swerea Swecast AB studies on influence of dissolved gas on inclusions have been made. The knowledge about these parameters could be used to increase the quality of the final steel casting. The purpose of this thesis was to closer examine the impact of the oxygen level on inclusions.The questions asked were:? What was the amount of inclusions at different levels of oxygen?? What was the size of these inclusions at different levels of oxygen?? What does the inclusions consist of at different levels of oxygen?This was studied by measuring and sampling, sample preparation and microscopic analysis using an optical microscope and a scanning electron microscope (SEM). Measurements and sampling was performed at Smålands Stålgjuteri AB in Eksjö and at Swerea Swecast AB in Jönköping.

The transition from having been under another country?s control to becoming a democratic country can, many times, pose difficulties, which has proven itself to be quite common. Estonia and Moldova?s processes towards a democratic regime are two examples of countries with varied success in the final transition phase.When the USSR (Soviet union) fell and collapsed in 1991 Estonia was well on their way from having a communistic ruling to a democratic one due to the fact that their democratic work had already begun a few years prior to 1991. After the collapse Estonia continued with their democratic work and in 2004 the country became a EU member state.

The transition from having been under another country?s control to becoming a democratic country can, many times, pose difficulties, which has proven itself to be quite common. Estonia and Moldova?s processes towards a democratic regime are two examples of countries with varied success in the final transition phase.When the USSR (Soviet union) fell and collapsed in 1991 Estonia was well on their way from having a communistic ruling to a democratic one due to the fact that their democratic work had already begun a few years prior to 1991. After the collapse Estonia continued with their democratic work and in 2004 the country became a EU member state.

This study demonstrates that there is variety of treatment interventions for children exposed to intimate violence. These interventions are differentiated in design but a common ground for them all is that they strive to provide a chance for children exposed to intimate violence, to be able to speak about and process their feelings and violent experiences. The study?s aim is to, with a qualitative approach, seek understanding for the different actors who practice social work, see upon their task in the treatment interventions that are provided for children exposed to intimate partner violence. The study is based on mapping the existing treatment interventions for previously mentioned target group, in Malmö.