Data retrieved from airborne laser scanning represents a new source of forest data. Today, the technology has matured so that it can function in an operational environment. The aim of this study was to compile areas of application of laserdata in forestry. Moreover to analyze costs and accessibility of laserdata. The goal was to provide private forest owners information to support assessments of possible benefits of laserdata.

Fastighetsmäklare har ett rykte att de tjänar mycket pengar utan att anstränga sig. Stämmer detta eller är det bara en bild som media skapat? Med den bakgrunden valde vi att titta närmare på vilka lönesystem för fastighetsmäklare som finns i branschen. Med avgränsning till privatbostadsmarknaden och Stockholm-Uppsala regionen.Syftet är att öka kunskapen om olika lönesystem för fastighetsmäklare på privatbostadsmarknaden.Vi har även tittat på hur det fungerar med sjukpenning, föräldrapenning och a-kassa. Sedan har vi valt att titta på hur en mer traditionell lön ser ut och vilka förmåner utöver lön som kan förekomma.Vi har genomfört två intervjuer angående hur en traditionell eller ?normal? lön fungerar samt fyra intervjuer med fastighetsmäklare angående lönesystem för fastighetsmäklare..

This essay analyses how Swedish authorities implement the EU regulations on the application of social security schemes and, more specifically, when it comes to health care and sickness benefits. The research is based on a survey and several interviews and aims to answer how the lower echelons of the hierarchy work towards the implementation, what are their working conditions and how the authorities evaluate and optimize the implementation process.The general conclusion of the study is that there are several flaws in the implementation process. The results have shown that there is a lack of resources as well as of tutoring and education amongst the actors. The complexity of the regulations does also seem to have influenced the process. Finally the results have shown that the public instances do not proceed to a systematic evaluation of the implementation process which has led to a bad communication between the different actors as well as to difficulties in improving the flaws in the implementation process..

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

Farmers Cooperative has in recent years developed from national markets to cross-border, international, collaborations. One example is the merger between the Swedish dairy company Arla and Danish MD Foods, where the companies collectively are sought to reduce transaction costs and thus improve efficiency. The Swedish market for commodities (fertilizers and pesticides) in agriculture has for many years been dominated by a few large players, with little opportunity for grain associations and local grain companies to offer their customers a varied range of commodities with a competitive pricing.To change this state, a majority of Swedish and Danish grain associations and local grain companies have established a trans-national cooperation. Through the establishment of the organization DLA Agro, they offer their customers a good variety of products with competitive prices. This study investigates thus according to the theory of cooperative models to what extent and how the DLA Agro helps to create benefits for the Swedish member companies.

The purpose of this study is to examine how an organization communicates during a crisis and how a crisis can affect an organization's reputation/credibility in late modernity. The focus is on how the Swedish Red Cross handled crises from summer 2009 until spring 2010, and how the organization's reputation/credibility was affected by the fact that society has changed. The methodology used is a quantitative and qualitative text analysis. The results show that crises affect organizations, how much depends on how open they appear to be and how much credibility they have with them when the crisis begins. Getting to know the late modern society, to understand how it works, can bring benefits to an organization during a crisis.

In todays society IT in general and the Internet in particular are given elements in people´s everyday lives, and smartphones has come to be a big part of those elements. This study focuses on how the use of Smartphones in particular influences the individuals in their working environment, and how this use influence the efficiency and the well-being of said individuals.  To answer our research question regarding how said use comes to effect the efficiency and the well-being for proffesionals in their working environment we have used data from qualitative interviews who is enriched by a short initial diary study. This data has then been analyzed using the Affinity Diagrams Technique, leading to four central themes emerging from the data. The results show that smartphone use at work comes with both positive and negative effects; efficiency increased through the use of smartphones due to the great versatility that comes with the technology, while in terms of well-being issues of stress emerged.

Today it is more and more common for schools to provide teachers as well as students with laptops. Projects like this are worldwide called "One-to-one", one laptop per child. This paper conveys thoughts and ideas from a number of teachers in a medium-sized Swedish municipality in which all high school students and teachers, since a couple of years, have their own laptops. The aim of this paper is to clarify how the teachers? situation has been affected by the implementations of the laptops.

This is a study about how different digital instruments can be used in education for pupils with autism and intellectual disability. The questions formulated to research this chosen area was: ?What does teachers think about digital instruments and interactive teaching materials when it comes to benefits and disadvantages in the classroom?, ?In what ways is digital instruments used as teaching materials in the specific school context? and ?From a perspective of teaching and learning, what kind of problems and opportunities can be gained from using digital instruments and teaching materials?. To gather this information interviews was done with three specialist pedagogues working with the chosen group of pupils at three different schools. The material shows that the specialist pedagogues have positive attitudes towards working with digital instruments in this specific group of students..

This is a study about how different digital instruments can be used in education for pupils with autism and intellectual disability. The questions formulated to research this chosen area was: ?What does teachers think about digital instruments and interactive teaching materials when it comes to benefits and disadvantages in the classroom?, ?In what ways is digital instruments used as teaching materials in the specific school context? and ?From a perspective of teaching and learning, what kind of problems and opportunities can be gained from using digital instruments and teaching materials?. To gather this information interviews was done with three specialist pedagogues working with the chosen group of pupils at three different schools. The material shows that the specialist pedagogues have positive attitudes towards working with digital instruments in this specific group of students..

In this study it has been investigated what is missing in non-strength training women to begin exercise regular strength training. It has also examined the level of knowledge about the health benefits and the employer's encouragement to maintain good health. The study was designed in a qualitative methodology and data collection was designed in form of semi-structured interviews. Six women were interviewed between the ages 22-51år. The results showed that women possessed a very low level of knowledge about strength training and also fears and prejudices existed among them.

The aim of the study has been to examine how young men from Stockholm construct "Masculinity". This has been done by examining what men think is an ?ideal man?, what "makes a man a man", which expectations they meet as men and how the life of a man differs from the life of a woman. This has been examined through three semi-structured group interviews with the total of ten men. The results have been analysed with Raewyn Connells Theory of Masculinities, the idea of ?Doing Gender? by Candace West and Don.

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

Data retrieved from airborne laser scanning represents a new source of forest data. Today, the technology has matured so that it can function in an operational environment. The aim of this study was to compile areas of application of laserdata in forestry. Moreover to analyze costs and accessibility of laserdata. The goal was to provide private forest owners information to support assessments of possible benefits of laserdata.

Förbättringsutgifter på privatbostäder får dras av vid kapitalvinstberäkningen när bostaden säljs. För att ett sådant skattemässigt avdrag ska medges har normalt krävts att kvitton eller fakturor visats för utgifterna. Två domar från Regeringsrätten år 2002 visade dock att det går att bevisa att förbättringsutgifter funnits med annan bevisning än kvitton och fakturor. I de två fallen ansåg Regeringsrätten att den bevisning som visats utgjorde en godtagbar utredning över förbättringsutgifterna trots att bevisningen inte bestod av kvitton eller fakturor. I denna uppsats har författaren undersökt vilken bevisning rättstillämparna ansett utgöra en godtagbar utredning efter 2002 års Regeringsrättsavgöranden.