Unemployment amongst Swedish citizens is higher within the group which falls under the designation foreign-born. The aim of this thesis is to examine which municipal factors that can explain the differences in unemployment amongst foreign-born relative to native born.The empirical models are examined with both cross-sectional data for the year of 2010 and panel data for the years of 2002-2012. The examination is implemented through a linear regression analysis of the type Ordinary Least Squares (OLS) and Fixed Effect regressions. A theory section will be presented where the theory on Non-Accelerating Inflation Rate (NAIRU), theories on discrimination and country-specific human capital are illustrated.The result from the cross-sectional data shows that the amount of foreign-born, the level of foreign-born immigrated from Nordic countries have a significant negative effect on unemployment amongst foreign-born. The general unemployment shows a significant positive effect on the unemployment amongst foreign-born.

It is estimated that 22 000 contaminated areas exist in Sweden today. In order to classify the risk of contaminant migration from these areas and to prioritize which of these contaminated areas should first be treated, the Swedish Environmental Protection Agency (EPA) has designed a method, for the investigation of contaminated areas (MIFO). One of these contaminated areas is the landfill Gräsötippen outside Köping. The landfill has been used by both Yara AB and the Köping municipality between the years 1945 and 1975, and both industrial and household waste have been deposited there. The aim of this report is to survey which contaminants that can be found in the soil and water in the landfill Gräsötippen and to evaluate the migration of these contaminants.

Purpose: This paper aims to describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the self-image of the associates. Furthermore, we seek to explain how the socialization process has influenced the organizational identification. This subject is of interest since the business of auditing is facing higher demands from regulators and politicians, due to the bankruptcy of HQ-bank among others during the financial crisis in the beginning of the 21st century. Earlier research claims that the socialization process of recruits, especially in the initial state of the employment, has a major impact on their future values and attitudes in their job performance.

This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Can the need for inclusion result in certain social norms remain unchallenged, and over time become hard to identify? To ?fit in? and be accepted in different social contexts we have to behave according to the dominating rules and conventions. We accept characteristics and make use of attributes specific for the group we want to be a part of. When we accept these attributes we contribute to keep the concept of them alive. Further on these attributes will be picked up by the next person who wants to become a part of that specific context.

The purpose of this study was to illustrate how cuts as a result of the economic crisis in 2008-2013 affected the newcomers' situation and the possibilities to reach the requirements for knowledge, based on the area manager, principals' and teachers' perspectives.The material we used for the study was made up of semi-structured interviews. We interviewed a psychologist, an area manager, principals and teachers. Most of the interviews were face to face and were recorded on a Dictaphone which we later transcribed and analyzed. During the process, we focused on the following aspects: acceptance and introduction support for new pupils, local opportunities and work material opportunities, school organization and employment structure, and reaction in the form of protests and demonstrations on restructuring the affected schools as a result of the cuts.The result that has emerged is that the teachers' main problem was the large increase in workload. The supervisors took no account whatsoever of protests and demonstrations organized in the affected area.

The official statistics on communication and transports in Sweden is administered by Statens Institut för kommunikationsanalys (SIKA). SIKA?s commission includes production of statistics on the Swedish vehicle fleet. These statistics provide important information tofinancial institutes, ministries, industry and mass media among others. Furthermore, the vehicle statistics include measures of comparison between different counties and municipalities.

The thesis has been written as a part of the Bachelor degree in Industrial engineering and management at the School of Engineering in Jönköping. The work is focused on the part of Husqvarna AB?s supply chain that is associated with the lorry transports to Italy. Husqvarna AB has approximately ten Italian customers, whose delivery patterns have been studied from January 2007 to July 2008. Some of the customers have a low delivery frequency and small amounts of goods that they therefore have not been fully analyzed in this report.

Modern sawmills are using the raw-material and the production-capacity more efficiently today, due to rising raw-material prices and higher production costs. Log sweepness has a negative effect on the sawn yield, for sawmills with straight-sawing. It is desirable that these logs could be sorted based on more criteria, if it increases value-yield and consequently the utilization of raw-material. Bow-heights over 1 cm have a negative effect on sawn yield, since the surface of the mantle cuts down in the sawn pattern. Some of these small bow-heights reduce the logs yield of value which affects the production planning negatively. Nearly half of all the Swedish logs have a bow-height over 1 cm.

Vattenfall hedge its future electricity production in order to decrease fluctuations in theresult. Hedging can in a simplified way be described as selling the future electricity deliveriesin long-term contracts so that the future price of the delivery becomes fixed. The contractsused are electricity forwards traded at the Nordic electricity market Nord Pool. Animbalance between buyers and sellers can lead to a situation where the forward price notequals the expected spot price. The difference between the forward price and the expectedspot price is referred to as the market risk premium.

Sitka spruce (Picea sitchensis) is a tree species that have its natural distribution along the West Coast of North America, from Alaska in the north to northern California in the south. Sitka spruce is a typical coastal tree species that can reach heights up to 85 meters and occurs in single pure as well as in mixed stands. The main purposes of this study were to describe the Sitka spruce growing characteristics and the volume production in comparison to spruce (Picea abies). The possibility to predict future volume production by using prognosis tools designed to be used on spruce were also studied. The material that has been used in this study are permanent sitka trials established by the Faculty of Forestry fixed Sitka trials and also material gathered in this study. A literature study was also carried out in order to determine the Sitka spruce growing characteristics. Sitka spruce has a high adaptation and a high volume production on a broad scale of soil types. The tree species is a pioneer species that has a fast early growth and in combination with sharp needles it is less susceptible to animal browsing than spruce. The factor that is the single most limiting factor for where the Sitka spruce can be planted is frost. This factor can be limited by using plant material with a well-suited provenance. According to the literature, the Sitka spruce has an average total volume production that is between 20-40% higher than spruce.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

The purpose of this of this essay is to explore the construction of a conservatory that is livable allyear around. When you build a conservatory there are several factors that need to be regardedthat usually are of no importance when you build a regular conservatory. The glassed facadeneeds to have a very good U-value and all the parts of the facade need to be isolated and theconstruction needs to prevent thermal bridges.In this essay we will start by looking at the shape of the conservatory. Due to the façade consistsof glass the conservatory will need to have a good ratio between the area and the façade so thatthe heat losses will be at a minimum. However, due to the fact that one of the sides of the façadeis connected to the warm house, you quickly realize that the shape of the conservatory is of noimportance.There are two common ways to build a foundation for a conservatory, a molded concretefoundation and isolated wooden beams.

Fish-head pendants are one of the characteristic Gotlandic Late Iron Age artefacts. This object has been rather neglected and mainly considered as an insignificant embellishment, normally worn as a neck-collar and seen as an artefact include in the typical Gotlandic set of female jewellery.The fact that the fish-head pendant has a very long life span, which stretches from grave-finds in the Early Vendel Age to hoards in Viking Age as well as secondary usage as brooches in the Early Middle Ages, makes the artefact an excellent starting point for discussions on social practices and change through material culture. It's shown in this study that, contrary to previous beliefs, the normal usages for fish-head pendants is as solitary pendants and not as neck-collars. Neck-collars is shown to have an intricate relation to inhumations for young individuals, whereas solitary pendants are found in cremation deposits for adult individuals, something that relates to a fixed social practice mainly in the period 700-900 AD and that develops from the cremation funeral practice. This particular social practice relates to aspects of attraction and protection and continues in to the 10th century outside of funeral structures, which is shown by the composition of hoard-finds from the 10th century, but is totally absent when the pendants is given a secondary usage as brooches in the end of the 11th and beginning of the 12th century.