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.

Background: During the last decade physical activity among Swedish adolescents has decreased. Changes regarding physical fitness can also be seen, for instance the cardio respiratory capacity has decreased mainly among young men while muscular capacity has decreased in both genders. Physical inactivity and impaired physical fitness are both important health related parameters. 18-year olds have fulfilled their physical development and are physically on top of their development, it makes this group interesting to examine. Objective: The aim of this study was to investigate differences between physically active and inactive young men and women, concerning cardio-respiratory fitness, muscular fitness and balance.

ABSTRACTTitle:Level:Author:Supervisor:Date:Aim:Method:Accepted price ? An Analysis of Cooperation in the Real Estate Markets and its Pricing.Final assignment for Bachelor Degree in Business AdministrationMadeleine Gustafsson and Sofie BillstamJonas Kågström2012 - MayThe aim with this final assignment is to investigate if the introduction and the cooperation of accepted price was necessary to generate a more stable real estate market with marketable listing prices in Stockholm. The introduction of accepted price led to a cooperation with some of the most important real estate firms in Stockholm. This cooperation was opposed by a number of companies on the real estate market. This fact inspired to examine similarities and differences of being and not being part of the cooperation and thereafter comment on the outcome.

During the last years, the importance of sourcing in firms has increased. Globalization, fierce competition and an increased level of outsourcing are common explanations to why firms have highlighted the potential to realize savings and the value creation that the Purchasing department can generate. One trend that follows in parallel with globalization is an increased pressure from society on firms to take responsibility for the impact that its products and services have on the environment. This responsibility creates even more attention as outsourcing involves trade with suppliers in low wage countries, where the level of environmental and social responsibility is not always satisfying. The Purchasing department, the firm?s interface with suppliers should therefore, together with the firm?s Environmental department, play a key role in the firm?s contribution towards sustainable development.

This study is about to see whether the two models representing the strategies of lean production is to use and apply in different companies. The models are structured in two different ways in which one of them is checking the softer elements of lean production in the form of leadership and strategies. This model is called Lesat and is based on interviewquestions. The second model, called "learning to see" is about identifying flows. This, together shall then give an idea of how mature companies are when it comes to a whole in the concept of lean production, and susceptibility to use these models to their respective companies. The study is conducted in two companies, SKF couplings systems and AQ parkoprint.

Aim: This paper aims to produce a serviced office concept adjusted to Statens fastighetsverk. The concept will make SFV:s properties more attractive for renting. Method: Information has been collected from interviews with 13 different serviced office companies, one serviced office agent and eleven government authorities. Also litterateur, reports and internet have been used in gathering information.I will use following questions:¨      How is the serviced office concept designed?¨      Which customer segment should SFV direct to and what need does the segment have?¨      How shall a marketing plan look like for the concept?¨      How should a concept designed for SFV look like? Result & Conclusions: Serviced office space is a company that letting functional workspace with access to shared facilities e.g. reception, office machines, internet, phone and more.

Problem area and purposeNowadays, 2006, the downloading of music and movies is an increasingly more burning issue. But while the music industry has made great progress in using the Internet as a distribution channel the film industry has been at a standstill for several years. Recently however there has been progress in the form of a few film companies beginning to offer their customers legal ways to acquire films over the Internet. But with this progress one central question arises, which this report will try to answer; what are the important factors for selling films as the Internet moves from primarily being a information channel to also functioning as a distribution channel? The purpose is to examine what the consumers find important when purchasing film, and to establish to what degree there is a substitution effect between DVDs and downloadable films.MethodThe report is first and foremost based on an Internet survey with a total of 383 participants.

Sedan den 1 januari 2009 begränsas avdragsrätten för ränteutgifter vid internt finansierade förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap. Syftet med lagstiftningen är att förhindra skatteplanering med ränteupplägg. För att bestämmelserna inte skall träffa affärsmässigt bedriven verksamhet medges undantag från begränsningar i avdragsrätten för ränteutgifter om ränteintäkten beskattas med minst 10 procent enligt lagstiftningen i den stat där det företag inom intressegemenskapen som faktiskt har rätt till inkomsten hör hemma eller om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade. Om undantag medges beviljas det företag som betalar ränta avdrag för ränteutgifterna.Författarna anser att utformningen av den undantagsregel som medger avdrag för ränteutgifter om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade är tämligen vag. Uppsatsen syftar därför till att utreda i vilka situationer ett internt förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap kan anses affärsmässigt motiverat för att undantag från lagstiftningen om begränsningar i avdragsrätten för ränteutgifter skall medges.I uppsatsen klargörs att det vid ett internt förvärv av delägarrätter skall ligga sunda företagsekonomiska och affärsmässiga överväganden - utöver eventuella skatteeffekter - bakom den interna skulden och det interna förvärvet.

Enligt statistiken år 2010 fanns det 26 individer sett från en grupp på 100.000 som var tilldelade oxygenbehandling i hemmet. Oxygenbehandlingen tillför en bestämd mängd oxygen till bäraren då möjligheten att själv förse sig med rätt mängd för överlevnad hämmats. Den dominerande sjukdomen till oxygenbehandling i hemmet är KOL, kroniskt obstruktiv lungsjukdom. Som namnet antyder är det en kronisk sjukdom som ger inflammatoriska förändringar i lungans bronkioler. Dessa förändringar minskar andningsytan vilket resulterar i att individens andningskapacitet reduceras.Projektet använde metoder från dynamisk produktutveckling med användaren i fokus.

Det övergripande syftet med min C-uppsats är att granska lärarens bedömning och perceptio-ner för elever i behov av särskilt stöd och vidare belysa vilka möjligheter och begränsningar de anser sig ha för att kunna ta hänsyn till elever i behov av särskilt stöd samt få en syn på de skolsituationer som barn och elever med dolda funktionshinder och i behov av särskilt stöd kan befinna sig i.För att få svar på mina frågor har sex lärare inklusive en special lärare intervjuats och samti-digt diskuterades de psykologiska och biologiska faktorer kring barns och ungdomars utveck-ling. Den historiska återblicken ger oss en uppfattning på hur begreppet ?en skola för alla? har utvecklats inom loppet av tiden och vilka syn på barn i behov av särskilt stöd har pedagogerna idag. De centrala frågorna rörde sig om pedagogernas uppfattning om barn med koncentra-tionssvårigheter och deras syn på diagnostisering av barn med problem. En inkluderande inte-grering i jämförelse med segregering diskuterades också samt hur pedagogerna kan hjälpa dessa barn.Eleverna i skolan är olika och deras olikheter måste mötas med omtanke.

Studiens syfte är att förklara och analysera hur mycket årsredovisningens tilläggsupplysningar har ökat i omfång, i och med införandet av IASBs standarder i Sverige, samt hur detta påverkar finansanalytiker i sin analys av börsnoterade företag. För att kartlägga hur mycket tilläggsupplysningarna har ökat i omfång har en kvantitativ metod använts. Antalet sidor och antalet noter i 60 börsnoterade företags årsredovisningar har räknats för åren 2002 och 2006 samt även år 2004 för antalet sidor. För att analysera hur finansanalytikerna har påverkats av de utökade tilläggsupplysningarna har en kvalitativ metod valts. Intervjuer har genomförts med sju finansanalytiker på sju stora analysföretag.

The aim of this study has been to make clear the conception of ?The Garden City?, and also to investigate why and how the garden city has come to be a more frequent and attractive form of settlement in our Swedish community. The essay is supported by a literature study about the garden city from its beginning (1890?s) to present time. To make a distinct explanation of the garden cities progress over time, I have studied the idea behind two garden cities of today, Tullinge and Vistabergs garden city.

This paper concerns a comparative analysis between two pre-Roman burial ground and the cremated individuals buried there, Skogome cemetery in Bohuslän and Smörkullen cemetery in Östergötland. The comparative analysis consists of several parts that concern both cemeteries inner and outer burial customs, and the osteological analysis of a total of 18 cremated invidvidulas. By studying the different parts separately, it has been possible to identify similarities and differences between the two contemporary cemeteries. There are great similarities between the cemeteries, differences were mainly observed in the osteological material relating to the amount of bone in each burial. The smaller amounts of bone in the graves of Skogome also holds a higher degree of fragmentation, but can not be explained by a higher combustion rate than the skeletal material from Smörkullen.

To achieve a working collaboration in a big, complex organization where there are vast requirements on both quality and profitability is not always an easy task. An example of this is the organization that was created in the Swedish railway industry following a series of deregulations during the past 25 years. A partial market in this organization is the railway maintenance. In order to achieve a working collaboration between actors in this organization the so-called Purchaser-provider model (PPM) is presently used for the procurement of rail maintenance projects. Previous research has shown that this market-based instrument has clear positive effects regarding the cost-efficiency but hinders the collaboration.

My thesis is a combination of theory and practice, where theory is meant to create a context and a background for my interpretation proposal. I wanted to ?access? the ideas that are always in the background of the reasoning which underlies both planning in a larger scale, and the design of a place. I wanted to make a ?work of ideas.? In the process of shaping the proposal, I wanted to be deleted from the site itself.