The aim with this paper is to elucidate the current situation of the Swedish glulam market. This thesis paper will also consider prospects for the future and analyse the relationship between customer and producer and what makes a specific supplier attractive to their customer. The companies that are included in the paper are: Martinsons Group AB, Moelven Töreboda AB and Setra Group AB, Långshyttan. These three companies are the members of the organi¬sation Svenskt Limträ AB and produce the largest part of glulam in Sweden. Together they produce 140 000 ? 150 000 m3 a year. The study is based on interviews with all three producers and a customer survey, where I have interviewed five customer to each producer.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

Clinical signs of hypocalcaemia in dairy cows are easily recognized, and a rapid response to treatment generally confirms the diagnosis in the field. However, clinical signs of other disorders in cows, such as toxemia, calving paralysis, or muscoskeletal injury, may mimic those associated with hypocalcaemia. Therefore, making a diagnosis of hypocalcaemia on the basis of clinical signs alone may be difficult. In ambulatory veterinary practices, cow-side tests are useful to make the diagnosis and prognosis easier. Kruuse?s Kalcium Test is a cow-side test based on the principle that calcium ions are necessary for coagulation of blood, and that chelation with EDTA prevent coagulation.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Our starting point has been to use the football player Zlatan Ibrahimovic as a model person for individualism that seams to break the ordinary socialization pattern in Sweden. The purpose of this study is to examine how the team leaders handle the socialization of more individualistic focused individuals/young persons into groups, since the Swedish School Curriculum is designed to meet each individual on his or hers former experiences. Is the socialization of individuals within team sports affected by their cultural background? And, in that case, should those facts have consequences for the sport subject at school? Those are the questions we want to explore. Besides a survey of documents, we have been seeking answers to our questions through interviews with the team leaders Roland Nilsson and Peter Bergander, the pedagogues/teachers Karin Jutterström and Håkan Jensgård and the professional football player Abgar Barson.Our study shows that the leaders and teachers of today have begun to change their view about individualists.

Our starting point has been to use the football player Zlatan Ibrahimovic as a model person for individualism that seams to break the ordinary socialization pattern in Sweden. The purpose of this study is to examine how the team leaders handle the socialization of more individualistic focused individuals/young persons into groups, since the Swedish School Curriculum is designed to meet each individual on his or hers former experiences. Is the socialization of individuals within team sports affected by their cultural background? And, in that case, should those facts have consequences for the sport subject at school? Those are the questions we want to explore. Besides a survey of documents, we have been seeking answers to our questions through interviews with the team leaders Roland Nilsson and Peter Bergander, the pedagogues/teachers Karin Jutterström and Håkan Jensgård and the professional football player Abgar Barson.Our study shows that the leaders and teachers of today have begun to change their view about individualists.

 AbstractA walk at Karlstad's cemetery and burial - grounds is like a strolling in an architectural park with trees, bushes and flowers. But these parks are different; they are filled with dead people, their memorial stones and their life stories. This world is full of socially, economically and culture differences from different times from 19th century till today's society. The cemetery - and burial - grounds in Karlstad can tell you about 19th century influences just by looking at the stones and where they are placed. Influences from the religion, the Christianity, which symbols for example is the cross, the birds and the sun that rises or falls, but also phrases that is directing to the bible.

Today we keep our horses in a way that is easy for us humans but may not always be the most optimal way for the horse. Often the housing of the horse prevents the horse from performing behaviours that they have natural needs to perform. It is not unusual that animals that can not adapt to their environment develop abnormal behaviours. Many of our stabled horses therefore develop some kind of stereotypic behaviour. This study was made in purpose of comparing the behaviour of a weaving horse to two non-weaving horses under similar conditions, where one of the horses was stabled next to the weaving horse and the other horse was stabled further away in the same stable. Seven weaving horses were included in the study.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Den första januari 2005 infördes en ny internationell redovisningsstandard inom EU, IFRS/IAS, som alla börsnoterade bolag är skyldiga att tillämpa. Även onoterade kan välja att använda sig av denna standard, men för dem utgör den inget tvång. Detta utgör ett stort steg i den pågående harmoniseringsprocess som tog sin början på 1960-talet, vars syfte är att skapa ett gemensamt redovisningsspråk. Debatten kring denna process har framförallt behandlat hur tillgångar skall värderas, dvs. till anskaffningsvärde eller till verkligt värde.

Forestry has three main aspects to take into consideration today; economical, ecological and socio-cultural. In order to reach the broad policy goals for sustainable forest management, an increased variety of management approaches are requested. Today clear-cutting is the only method used in 96 % of the managed forests in Sweden. The Swedish National Board of Forestry has therefore initiated a project in order to investigate and develop Continuous Cover Forestry (CFF). This study is a part of this project.

The purpose of this thesis is to historically describe how Fédération Internationale deFootball Association (FIFA) interprets how the discourse of anti-racism has developed withintheir own organization throughout the years. In doing so, the thesis lands in a present timeperspective and then aims to identify the norms which FIFA, according to the organizationitself, stands for in regard to anti-racism within world football. That standard of behavior isthen put in contrast with the hidden ideological conceptions which, with the applying of apost-colonial perspective, can be found in the rhetoric used by FIFA in expressing themselvesabout their anti-racism stand.The methodology used in this thesis builds upon a qualitative text analysis approach inwhich solely primary sources available through the official website fifa.com are considered.The study finds that anti-racism is a relatively young concept within FIFA and that the communicatedideal standard of behavior circles around terms such as unity, diversity, solidarityand equality. Further on, FIFA clearly articulates how the universal power of football as suchcan unite people and that FIFA, as the administrator of this the world?s greatest sport, can setan example for the rest of the world to follow when it comes to notions of tolerance and solidarityin preventing racism in the future.In following the terminology provided by the post-colonial theorists Homi Bhabha andGyatri Spivak, and applying the concepts of fixity and essentialism on the rhetoric aroundanti-racism, the study discovers that FIFA, in sharp contrast to the articulated norms, in factexpress ideological conceptions of skin as a barrier of difference between people, and thatFIFA on good grounds can be accused of reproducing racist stereotypes rather than bridgingthem.The study concludes that its findings clearly demonstrates the increased need of consideringsports, and more specifically international sport organizations, as a basis for researchwithin the academic field of International Relations, and that a postcolonial perspective verymuch can provide alternative understandings of how these actors operate and what influencethey might have in the international system..

Syskonbädd, or ?Sibling?s bed? in English, is a short story or drama, written by Swedish author Stina Aronson and originally published in 1931 under the pen name Sara Sand. While the story did not attract wide attention for many years, it has recently been republished and performed on stage, as well as aired on the radio. The plot is centered on Harriet, a woman who starts to see the world with different eyes, in a less strict and organized way. Her new view is welcomed neither by her husband nor society, and the book starts with Harriet?s escape from a ?rest home?, where she has been placed by her husband in order for her to return to her old self.

This thesis applies to a novel steam expander, one part of a steam engine system, a wobble plateengine. The piston in the expander moves axially with the outgoing rotating shaft and is locatedon a plate, why the engine type is called axial engine. When steam is applied to the plungers theplate wobbles creating a rotation on the shaft going thru the wobble plate. The steam expander issupposed to be used in exhaust gas recovery (bottoming cycle) applications and small scaleenergy production. The commissioner is Ranotor Utveckling AB.

Inom redovisningsområdet finns två olika redovisningstraditioner, den kontinentala samt den anglosaxiska. Den kontinentala traditionen innebär mer reglerad redovisning än den anglosaxiska traditionen när det gäller formen på redovisningshandlingar, ordningsföljder i balans och resultaträkning. Sverige har länge följt den kontinentala traditionen men har mer och mer gått över till den anglosaxiska och det som finns kvar av det kontinentala är mest av formell karaktär. Medlemsstaterna i EU fick viss frihet i hur direktiven skulle implementeras samt uttolkas och det ledde till flera olika tolkningar av begreppet "true and fair view". I Sverige översattes begreppet "true and fair view" till rättvisande bild.