Background: According to us, obtaining reimbursement of expenses in connection with a representation is a ?forgotten? process, and we therefore find it interesting to look further into. In some cases we have not claimed for compensation since we consider the process as too complicated or that we lost the original receipt. Ernst & Young (2009) say in their research that within the financial management area, Swedish operations loses billions of Swedish crowns due to bad routines. Okada and Hoch (2004) mention that if time were not considered as a resource, time would not be a hinder.

Syftet med uppsatsen är att undersöka hur skogen kan användas för att gestalta en bild av identiteten. För att göra det analyseras musikvideor av Fever Ray och Iamamiwhoami. Gestaltningen består av två noveller. I dessa undersöks relationen till skogen på ett mer individuellt plan. Metoden är mer sökande än teoretiserande. Uppsatsen analyserar musikvideor ur ett genusperspektiv, som bilder och metaforer.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

Understory vegetation and fungi are regarded as important ecological drivers of processes like productivity and nutrient cycling in boreal forests. Whilst those processes are linked to soil water content, relatively little is known about the sources of soil water for these forest components. During early autumn in boreal forests, temperature falls and large events of rain are frequent which may influence soil water availability. To better understand the autumn plant-soil-fungi water relationships in this ecosystem, I used stable isotopes techniques in this study to examine the water sources for ericaceous shrubs and fungi in a Scots pine forest following a large, early autumn rain event. I hypothesize that ericaceous shrubs of two functional groups (evergreen vs.

According to the Board of Forestry, in Västerbotten, many natural regenerations of Scots pine (Pinus sylvestris) carried out on privately owned forest in the middle of 1990 in Västerbotten have rendered a bad regeneration outcome and will provide a low future forest production. The Board of Forestry believes that the negative result can be explained by the fact that the regeneration has been carried out in wrong locations and that scarification failed to work as planned. In order for an accepted rate of regeneration the guidelines of the Forrest Act require, not less than 10 years after final cutting at natural regeneration, that there should be at least 1300 (site indices 16 m) - 1700 (site indices 20 m) main crop stems per hectare. Main crop stems are defined as stems according to the place of growth and appropriate tree type, in addition with regard to quality, stage of development and damage risk have a prospect of succeeding. In addition main crop stems should be separated by surface so that the proportion sample plots with 3 meters radius, and lack main crop stems, are not more than 10 % of site indices 14 meters or higher.

Forest fertilization had its peak in the late 60´s, when almost 200 000 ha was fertilized annually. The silviculture of today has high demands for timber production at the same time as the demand for nature conservation increases. It means that it?s necessary to produce more volume in smaller areas in the future. The use of DGPS equipment has in modern forestry in Sweden become more and more common.

Bakgrund: Vid hjärtkirurgi kyls patienten via ECC (extracorporeal circulation) till 32-34 °C för att minska metabolismen och syrekonsumtionen i vävnaderna. Efter att operationen är klar är det viktigt patienten blir normoterm då hypotermi medför många negativa effekter.Syfte: Att undersöka om värmemadrassen Inditherm Alpha® hjälper patienten att hålla en normal kroppstemperatur efter ECC-avslut samt om andra faktorer, dels demografiska, dels procedurrelaterade, kan påverka utfallet av uppmätt kroppstemperatur.Metod: Femtiofem patienter som genomgick elektiv CABG och/eller klaffoperation med ECC-inducerad hypotermi inkluderades konsekutivt. Undersökningsgruppen (n=29) genomgick kirurgi med värmemadrassen Inditherm Alpha® medan jämförelsegruppen (n=26) genomgick kirurgi utan värmemadrass. Grupperna var jämnt fördelade i alla avseenden förutom kön.Resultat: Flertalet patienter sjönk i kroppstemperatur efter ECC-avslut (p < 0,0001) men majoriteten av patienterna var normoterma vid ankomst till intensivvårdsavdelningen. Undersökningsgruppen hade inte högre kroppstemperatur vid något mättillfälle jämfört med jämförelsegruppen.

Successful forest regeneration is a prerequisite for sustainable forest management. Therefore, it is important to prevent browsing damage on the commercially important tree species Scots pine. In this study I have tested a new alternative way to increase the available amount of forage and increase the use of these resources by especially moose. The method is based on a slash treatment at harvest, where the accessibility of slash as forage is increased during final felling or commercial thinning by gathering the slash and putting the Scots pine slash on top of the slash piles. This study has compared the availability of forage, the amount of browsed biomass and the number of fecal pellet groups between conventional and slash treated stands after final felling and commercial thinning in southern Sweden.

Abstract A phenomenon that has been noticed more and more in media and the public space in recent years is what is called guerrilla gardening. It means the illicit cultivation of someone else?s land. This report's intention is to analyze what impact guerrilla gardening could have on today's urban space in terms of stable changes in norms and physical design. I have also focused on guerrilla gardener?s choice to carry out these actions illegally, without asking for permission, and what impact that could have on the issue of appropriating public space.

This study in the subject of forest planning is made for Sveaskog and its aim is to develop tools that prognosticate outcome in terms of volumes per sort from not yet cut forest stands. The degree of detail is just to get reliable results for at least one months volumes, for Sveaskogs own forestland in the market region of Norrbotten that is about 100 000 m3fub. The course of action to accomplish this is regression analysis and the data consists of cut tracts on own forestland in Norrbotten during the years 2006, 2007 and 2008. That is a little more than 4 million m3fub. Two tools were made.

 Date: 2008-10-06Level: Bachelor thesis within Information Technology and business economics, 15p, EIK021Authors: Anna Karlsson, akn05009@student.mdh.seLena-Maria Lindström, llm05002@student.mdh.seMagnus Wretlund, mvd05001@student.seTutor: Marie Mörndal Title: Managing IT-incidents, a case study at ICAs IT department                            OperationsKeywords: IT-incident management, IT-incident management process, IT-incident, ITIL, CCTA Problem: An organization can benefit by having an established management process of handling IT-incidents. But how can this be achieved? Are there step-by-step procedures? What´s included in the management process of IT-incidents? Is the size of the organization relevant to which model is to be chosen? Can the work of the writers of this essay result in a recommendation of a specific model for IT-incident management? These questions lead to the following essay question; How are IT-incidents managed?Purpose: The purpose of this thesis is to describe and discuss how IT incidents can be managed.Method: The writers of this essay have performed a case study at ICA, a Swedish food retail company. Eleven interviews with nine different persons have been carried out. The interviews are analyzed in the chapter called Resultat och analys.Conclusion: Our conclusion is that there are both similarities and differences in Dept.

Sweden's government is dedicated to the goal of having a vehicle fleet that is independent of fossil fuels by 2030. Achieving these goals requires, among other things, new types of fuel that give lower net emissions of carbon dioxide. The present market includes stations offering lowlevel blends of renewable fuels in conventional diesel as well as some stations offering renewable fuels only. The purpose of this study is to survey purchasers? attitudes to the use renewable fuels in roundwood and bioenergy transport in forest- and energy companies. The study was based on qualitative interviews through a combination of face-to-face meetings and telephone interviews with each sample group. The total number of respondents was ten (10), consisting of five (5) from forest companies and five (5) from energy companies. Transport service purchasers were generally positive to renewable fuels and considered these necessary in the future.

Forestry supply chains are a significant part of the Swedish economy. These supply chains are highly susceptible to storms damage. In late 2013 Sweden was hit by multiple storms. This leads to the possibility to research how supply chains react to the shocks that storms cause. The aim of this thesis is to research the costs that storms increase, the actions that are taken within the forestry supply chain, as well as possible benefactors from storms. This thesis bases on previous work on supply chain mapping and cost theories.

The fallout from the Chernobyl nuclear accident resulted in large deposits of caesium, iodineand strontium as well as noble gases in various parts of Sweden. 137Cs has a radioactive halflifeof about 30 years and is therefore one of few radio-fission products remaining inmeasurable quantities in the Swedish soil. Radiocaesium behaves similarly to potassium insoil-plant systems and is easily absorbed by plants. It is important to understand how 137Csbehaves in different ecosystems in order to minimize the risk toward humans.The aim of this study was to determine how potassium fertilization influences radiocaesiumcontent in different forest plants and fungi. Potassium fertilizer was spread once in 1992 withapproximately 200 kg KCl per ha.

The purpose of the study was to determine the attitudes of the teachers of Reggio Emilia inspired preschools concerning the science work with children between the ages of one and three, as well as their opinions on how the physical preschool environment and the choice of materials influence their scientific work. The study was conducted in three departments of two different kindergartens. Although both kindergartens called themselves Reggio Emilia inspired, their working methods and their environments differed largely. None of them were originally built as Reggio Emilia inspired preschools. One of the kindergartens strived to design their indoor environment the same way as the preschools of Reggio Emilia are constructed, there for they were setting up different stations where the children themselves have the opportunity to explore various scientific areas.