Introduktion/Problembakgrund: Earnings management (EM) är ett problem för både det enskilda företaget och samhället. EM innebär att företagsledningen manipulerar resultatet i syfte att vilseleda externa intressenter. Konsekvenserna av EM är ett minskat förtroende för den finansiella rapporteringen, vilket resulterar i en ineffektiv kapitalallokering. Tidigare studier i Nya Zeeland har konstaterat att sammansättningen av fastighetsportföljen påverkar benägenheten till EM. Däremot går resultatet inte att generalisera i andra länder, eftersom det finns skillnader i lagstiftningen.

Biofuels are getting more important as EU plans to replace fossil fuels with renewable energy sources. Because of that Sveaskog has chosen to invest in developing the handling process of logging residue. The company has a joined organisation for handling both round wood and logging residue. They are also working at integrating the forwarding of the logging residue with the rest of the harvesting team. Sveaskog is currently extracting 44 % of the available amount of logging residue.

During 2006 SNVDB (the national road data base for forestry) is being introduced to Holmen Skog. This data base contains all information about Holmen Skogs road systems. The information will then be used in different kinds of optimisation models which only produce correct and reliable results if the input data are of the adequate quality. Today there are reasons to believe that road data is of various qualities. The forest roads are often in a bad condition and have to be improved before a planned harvest. The cost of maintenance and construction of new roads is a large part of the total harvesting cost.

Sedan införandet av euro som gemensam valuta har interna obalanser inom euroområdet växt sig starkare till följd av reala apprecieringar i speciellt Portugal, Irland, Italien, Grekland och Spanien. Detta har lett till att ländernas internationella konkurrenskraft försvagats. För att få bukt med de interna obalanserna krävs det att länderna återfår sin internationella konkurrenskraft, deras varor måste bli billigare i jämförelse med deras handelspartner. Detta kan komma till stånd genom reala deprecieringar. Hösten 2008 drabbades världen av den djupaste ekonomiska nedgången sedan andra världskriget, något som förvärrade situationen för de krisande euroländerna.Uppsatsen belyser de interna obalanserna inom euroområdet och diskuterar teoretiskt på vilka sätt länderna kan få stånd till reala deprecieringar när det inte finns någon växelkurs att ändra mot de andra euroländerna.

Research suggests that society's vulnerability to natural disasters along coasts could increase as a result of climate change, which is likely to lead to elevated sea levels and possibly an increase in the occurance of meteorological phenomena such as storms and tropical cyclones. Following the Indian Ocean tsunami disaster in 2004 and Hurricane Katrina in 2005, both of which received considerable media attention, empirical data has indicated that coastal vegetation might be able to protect and reduce damages to coastal communities during tsunami events and tropical cyclones.The aim of the essay has been to study the function of coastal ecosystems as protection against tsunami waves and storms from a risk management perspective, meaning that I have, through an overview of scientific articles, compiled current research on how coastal ecosystems can attenuate storm surges and tsunami waves, and analysed how this knowledge can be put into practice in coastal communities from a risk management perspective, i.e. if coastal ecosystems are a viable risk reduction measure, are practically applicable, and if so, how they could be applied.There is empirical evidence suggesting that coastal ecosystems, particularly mangroves, can reduce the strength of a tsunami wave, but full scientific consensus on this issue has not yet been reached. With regard to protection against storm surges, there is extensive scientific evidence that coastal vegetation can mitigate damages and reduce the height of a storm surge, although the wave has to traverse several kilometres inland through thick vegetation for the protection to be effective. A synthesis in the form of a figure regarding the many physical factors that influence wave development through coastal ecosystems has been created in an attempt to simplify and explain the phenomenon.The conservation and restoration of coastal ecosystems can be justified from a risk management perspective, but planting new forest belts for the purpose of disaster mitigation is quite unrealistic and can rarely be sustainable, since, for protection to be effective, the forest belt must extend several kilometres inland from the coast, and would thus likely prove difficult to implement along coastal societies..

This thesis aims to study brand change, which can be of interest since a brand during its lifetime can be expected to meet a lifecycle consisting of five phases; innovation, introduction, growth, maturity and recession. In order to avoid the recession phase and the sales decline that follows there is a need for a change of the brand.In order to study brand change, theoretical framework is compared to two real world cases that have gone through an active change.The conceptions of positioning, repositioning and revitalization are clarified. Positioning deals with how brands are located in customer?s minds as well as on the real market. Repositioning implies a change of the current position and is also often a move towards a new market segment.

Within literature, politics and science, there is a claim that ?tree avenues are important?. But the question and the goal for this essay are to explore the pretext to how and why. Planting tree avenues is a 4000 year old tradition and they are a common element in the Swedish and Scanian landscape since the 18th century. They were first mainly planted by aristocratic land-owners or on their initiative, but since the 19th century also by farmers.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

Fire has historically been of great ecological importance in the boreal forests of Sweden. The forest fire regime has, however, varied between different parts of the country. The objective of this thesis is therefore to investigate the fire history in Fulufjället National Park and, on this basis, give suggestions for future fire management. The reconstruction of fire history was done by cross-dating fire scars in samples taken from living and dead Scots pine (Pinus sylvestris). Local fire chronologies were established at 17 points in the forests in and around Fulufjället National Park by cross-dating fire scars on 54 samples. The oldest year-ring dated from year 968.

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

Nature conservation agreement (NCA) is a way to voluntarily protect and manage nature for limited time-periods. The agreement is settled between the government and a landowner. All public authorities can represent the government but it is only the Swedish Forest Administration who does that regularly (because it is the only authority with economic resources for that purpose). Therefore, NCAs are almost only used to protect forested nature. The government agencies have experienced NCAs for about ten years and it is now time to examine how they are applied in the forests. This study is based on a computerized questionnaire to the persons responsible for the LEKO-projekt.

Tourism is often being viewed as one of the worlds largest sectors and a great contribution to growth and development. There is a large motivation amongst developing countries to promote themselves as a tourist destination, since they expect the tourism to generate economic growth. The government of Thailand has been promoting tourism since 1960, and the number of foreign visitors has increased from 100 000 back then to 13.5 million in 2006. The purpose of this paper was to investigate weather the increasing tourism industry in Thailand has pulled resources away from other sectors of the economy towards the tourism sector, and in that way harming Thailand?s international competitiveness and causing deindustrialization.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

The way we socialize today is radically different from how it was only twenty years ago. Since the arrival of the Internet more and more of what we know about the lives of our friends comes from text-based social networks, or blogs. This means that we all, more or less, have become authors of our own life stories and that the reality we live in have become fictionalized. In this paper I explore what effects this postmodern process of dissolving boundaries has had on the autobiographical genre, where the line between fiction and reality is traditionally stressed. By analysing Carina Rydberg?s (b.

Sedan införandet av euro som gemensam valuta har interna obalanser inom euroområdet växt sig starkare till följd av reala apprecieringar i speciellt Portugal, Irland, Italien, Grekland och Spanien. Detta har lett till att ländernas internationella konkurrenskraft försvagats. För att få bukt med de interna obalanserna krävs det att länderna återfår sin internationella konkurrenskraft, deras varor måste bli billigare i jämförelse med deras handelspartner. Detta kan komma till stånd genom reala deprecieringar. Hösten 2008 drabbades världen av den djupaste ekonomiska nedgången sedan andra världskriget, något som förvärrade situationen för de krisande euroländerna.Uppsatsen belyser de interna obalanserna inom euroområdet och diskuterar teoretiskt på vilka sätt länderna kan få stånd till reala deprecieringar när det inte finns någon växelkurs att ändra mot de andra euroländerna.