This report presents an investment calculation based on an assumed initial investment of a new saw line to an existing sawmill. In order to get as close to reality as possible, we have received data material from northern forest owners who recently made an initial investment in their sawmill in Kåge. In order to calculate and evaluate investments are several different methods, but we, we have chosen to use the discounted cash flow method. The method sums up with the help of a fixed cost of capital together with any future costs and revenues, thereby giving a present value of the investment. We also do a sensitivity analysis to examine how selected factors affect the investment research they change. The study is carried out to a fictitious investment, and therefore the result should not only be studied as a result of the figures. The purpose of this study was that with the help of an investment calculation studying the profitability of a hypothetical investment, and by means of a sensitivity analysis to study the sensitivity of investment to changes. The result demonstrates that the calculations according to the present value method requires a lot of information of the prospective investment.

This master thesis was made to describe how sales organisations are constructed in Sweden within an industry with almost every sales situation as a new task selling, and where almost every selling is over one million Skr. One of these industries is the homebuilding industry with companies that manufacturers prefabricated houses and semi-fixed manufactured homes in Sweden. The pre-studies where made by using the Internet, intervjues and theory studies to construct a conceptual framework. The sales organisation was conceptualized to be able to measure: salesman, sales leader, improved skills, communication, reported information, compensation and company targets. This conceptualisation and operationalisation lead to a survey that captured organisations within the homebuilding industry in Sweden.

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

This thesis aims to study the effects of the infrastructure project Västlänken in Gothenburg, a rail tunnel to be built through the city center. The study focuses on the community of Haga where one of the three exits will be constructed and also the surrounding urban environment, to see if the project can be sustainable. Sustainable urban development was selected as the theory, and the term "sustainable" is defined in this study using a number of criteria that two scientists developed. The criteria include economic, ecological and social perspectives on how a place or a geographical area can meet today's needs as well as possible needs in the future. The methods used were semi-structured interviews and content analysis of government documents. Interviews were conducted with various institutions in the city, and companies involved in the planning of the project in Gothenburg.

The aim of this Master?s thesis is to examine how gender is described in some of the most popular children?s picture books in year 2007 and 2008. The theory used is based on Berger?s and Luckmann?s theory about Social construction, Bjerrum Nielsen?s and Rudberg?s theory about Gender socialization, Gens? theory How girls becomes women and boys becomes men and Hirdman?s theory about Gender contracts. The method used is an analysis of ideal types.

The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.

Education systems face a number of challenges regarding social justice, diversity, difference, and inclusion and membership for all students in the groups that schools create. This invokes questions of how well these challenges are met in curricula and teaching materials. Through discourse analysis of eight Swedish geographical textbooks, this essay aims to seek out the perspectives surrounding difference within the subject of geography. It concludes that the idea of fixed homogenous cultures as meaningfull in differentiating among people dominates throughout the latter half of the 20th century and during the last decade. In addition, it concludes that the discourse surrounding diversity in Swedish geographical teaching materials mainly has a binary liberal view of plurality focused around tolerance.

In the early 80s, several new synthetic materials have come to be used in the treatment of canvaspaintings, among them Plextol D 360, Plexisol P 550 and Beva 371. Today, many conservatorsfind the information about the long term sustainability of these binding mediums to beincomplete. Evaluation of synthetic materials is mostly done through clinical research, sometimesartificial aging is simulated. The correlation between artificial and natural aging is however notestablished, useful information can therefore be gained through evaluations of actualconservation treatments. The intention of this study is to find out more about how thementioned products perform over time in normal museum conditions.

Abstract The law in sexual crimeis one of the most important sections in law that we have for the legalsecurity in relation to the victims. It took many years before Sweden began toactively examine how our laws were designed in this area, but throughout the2000s, several reforms have taken place. These have in turn led to SOU 2010:71,the inquiry is for us to have a new sexual offenses law again January 1st 2012. The major reform took place in 2005,which would change the whole structure of Sexual Crimes Act by the new Chapter6. The goal here was to increase the protection of children victims of sexualabuse of any kind. Furthermore, they changed the term "sexualrelations" to "sexual conduct" throughout the entire chapter 6.The reason for this was that the former term is considered to be misinterpretedthat an assault could be seen as mutual.

The purpose of this study was to examine what social workers include in the term "parenting ability". More specifically the purpose was to investigate how social workers view the parenting ability among parents with an intellectual disability. Furthermore the aim was to examine what difficulties social workers come across in their work with families where one of the parents are intellectually disabled. The study was based on six interviews with social workers that specifically work with children under the age of 18, and occasionally come across parents with this type of disability. The interviews were analysed using Donald Winnicott's terms "good-enough-parenting", "holding" and "the holding environment".

Aim: Team spirit is a concept often used in both managerial literature and in other contexts where the efficiency of a group is discussed. Despite the fact that team spirit is used as a selling point for courses, books and seminars, no unambiguous definition of the term is available. The purpose of this thesis is to clarify what team spirit means to individuals within companies and team sports. Method: The thesis has been carried out using studies of available literature, which has been compiled into a conceivable model of what team spirit may imply. From this model a poll has been made, and handed out to individuals within companies as well as team sports. After having compiled the 37 replies, correlating answers has been sought after within each group of respondents. Result & Conclusions: The result shows us that there are varying opinions of what team spirit is, and generally accepted definitions of closely related ideas like cohesion and group development has to the respondents not been able to form a satisfying description of what team spirit means.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

Företag köper tjänster av varandra i allt större utsträckning och tjänster blir allt viktigare för var dag som går, både i Sverige och i Europa. Trots detta är gällande rätt till stor del oklar på tjänstområdet i Sverige. Det finns ingen lag som är tillämplig på tjänster i kommersiella förhållanden. Tjänster är till sin karaktär varaktiga, individualiserade, framtidsbetonade och förtroendeberoende. Detta är något man måste ha i åtanke när man utformar felregler på tjänstområdet.

This thesis seeks to investigate the relationship between municipal policy for housing supply and the planning of new housing in Sweden. Through a case study of Göteborg municipality and a comparative content analysis of Göteborgs policy for housing supply and a number of plans featuring housing the analysis seeks to investigate the effect of policy for housing supply as a tool for securing the demand for housing in the Swedish municipalities. The thesis also seeks to discuss its findings using theory concerning the implementation of policy and the general planning situation for Swedish municipalities today. The result of the analysis shows that most plans fail to regulate most of the content suggested in the policy for housing supply, particularly regarding aspects such as pricing, type of housing and type of ownership. The result also points towards a relationship regarding the prevalence of municipal land contracts and compatibility to policy for housing supply as well as a connection between how extensive the plans are in their proposed land use and their compatibility with policy for housing supply. Using theories of policy implementation and the municipal planning situation, possible explanations for the findings of the analysis could be a split in responsibility between the formulating and implementation of the policy for housing supply and its contents, a lack of resources of means for implementing or the prevalence of special interests when attempting to convert policy to plans..

Bakgrund: Denna litteraturstudie handlar om avnavling och när det är optimalt att avnavla det fullgångna friska barnet. Avnavling har länge varit ett diskuterat ämne bland obstetriker, barnmorskor och föräldrar. Föreliggande studie ska bidra till att öka barnmorskans och övrig vårdpersonals medvetenhet om när avnavling bör ske och när det är fördelaktigt för barnet att avnavlas. Rekommendationen är att friska fullgångna barn avnavlas sent om inte situationen kräver en tidig avnavling eller att föräldrarna önskar tidig avnavling pga. donation till biobanken.