Clearcutting systems have been the dominating silvicultural approach during the last decades in the Nordic countries. While economically rational, it is also leading to a trivialisation of the flora and fauna, and may result in negative reactions of people in urban settings. As a consequence of this, and a more diversified view on which goods and services forests should deliver, there is an increasing interest in broadening the range of silvicultural methods that are used. The term continuous cover forestry (CCF) represents a suite of methods that have gained increasing interest in the Nordic countries. In CCF a considerable amount of the trees are left after harvest to favour values that require a continuity of tree-covered areas. There are thus hopes that this method will meet the needs for maintaining biodiversity and satisfy social and cultural values.

The fashion industry in Kenya is slowly growing. The middleclass is getting bigger and theinterest for fashion among these consumers is increasing. One major problem for the growthof the industry is the extensive second hand trade, which has given several problematicaffects. The textile production has almost disappeared, the western influences are evident andthe consumer?s price sensitivity is prominent.The aim of this thesis is, by conducting a field study; to qualitative examine how to develop astrong domestic fashion brand on the Kenyan market and to give a foundation for a brandingstrategy for people involved within fashion in Kenya.

Carbon offsetting means to offset those greenhouse gases that are caused by our actions. The purpose of this paper is to examine how companies are working with carbon offsetting. The focus of the research is how travel agencies and companies that provides carbon offsetting. The writers also highlight the problems carbon offsetting is facing. The study was performed with qualitative methods through interviews with three companies working with carbon offsetting.

The purpose of this paper was to examine how young parenthood is represented by the professionals and their thoughts and experiences from meetings with the young parents, and how the professionals work with this group of parents. As professionals we refer to those who work with young parents, and the definition of young parents are parents in the ages 15-24. The paper also discusses what needs these parents have, and what kind of support the society offers, according to the professionals. The method we worked with was interviews and we interviewed six professionals to find out how the professionals looked upon the young parents and their situation. Earlier research has stated that young parenthood is associated with many risks and disadvantages for both the parents and their children.

Målet med en hedgefond är att i alla marknadslägen generera positiv avkastning vilket även brukar kallas absolut positiv avkastning. Det finns en rad olika investeringsmetoder även kallade hedgestrategier som förvaltarna använder sig av för att uppnå detta mål. Syftet med den här uppsatsen är att undersöka de olika investeringsstrategierna på den nordiska marknaden med fokus på överavkastning och riskjusterad avkastning. För att få perspektiv på hedgestrategiernas utveckling kommer de även jämföras med ett lämpligt marknadsindex. Den undersökta perioden begränsas till 2004-01 till 2007-01 vilket ge tillräckligt mycket data för att kunna använda likaviktade avkastningsindex för varje enskild hedgestrategi Undersökningen visar att inga av hedgestrategierna lyckades att generera en bättre snittavkastning än marknadsindex under den sammanlagda perioden.

This report is a thesis work for a B.Sc. in Forestry at the School for Forest Engineers, SLU. The work was an assignment from Jarlträ AB which is a privately owned sawmill located in southern Småland. The aim of the work was to investigate the economical result of different pricelists and how to adjust different parameters such as length correction to give an optimal result. The pricelists was examined through a computer program (SilviA). The pricelists was made in the program and after that a simulation was preformed with a selection of random sampled trees gathered from the area nearby the sawmill.

The market is developing and a growing competition increases pressure on companies to maintain their competitive advantage. Working with cost savings is a way to enhance earnings in a short term but also in a longer perspective. Volvo Powertrain Production Köping has an overall goal; to reduce costs by nine percentages in three years. To achieve the goal, Volvo Powertrain Production Köping works with World Class Manufacturing where the Department of Processing Technology constitutes an important part.Volvo Powertrain Production Köping lacks a standard for how savings within the metal cutting tool area are to be calculated. This makes it difficult to control and monitor their business outcome but it also causes difficulties in controlling the tool suppliers? outcome.

Background: When firms grow through acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and income statement data.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

The purpose of this thesis is to describe what Building Information Modeling, BIM, could mean for landscape architects, and also hopefully to make sense of the possibilities and problems of the system. BIM is about virtual design and is based on all consultancy groups in the design team modeling in 3D. Intelligent objects and metadata, such as price and material, are used. The project group has a common interchange format for simple sharing of information. To get an idea of how the situation with BIM for landscape architects looks like today, I collected information mostly through interviews.

Våren 2011 var det stora debattämnet i media, bland konsumenter och hos fastighetsmäklarelockpriser. Med lockpris avses att en bostad annonseras till ett väsentligt lägre pris än detbedömda marknadsvärdet på bostaden. Motivet var att locka till sig fler spekulanter till eneventuell budgivning. Innebörden avväsentligt är inte helt fastställt i lagen, vilket görbegreppet svårtolkat. I och med attutgångspriserna var satta så lågt jämfört med vadslutprisetblev så fick fastighetsmäklarna utstå mycket kritik.

The forecast ability of four well-known exchange rate models for theSwedish krona is tested in this thesis. The models that are tested arethe purchase power parity, the real interest differential model, thesticky-price model and a productivity model. In addition to thebenchmark, the random walk, they are also compared to each other.They are all tested on three different horizons one quarter, two quartersand four quarters. The mean squared forecast error criteria and thedirection of change criteria are used for evaluation of the forecastability. Only in a couple of cases are the forecast ability of thetheoretical based models significant better than the random walk..

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

The purpose of this thesis is to study what motivational factors motivates the staff in the public elderly care and to investigate how the staff ranks the different motivational factors and if the rankings differ depending on gender, age, education, type of employment, time of employment, employer, income and ethnic background. The thesis is based on a questionnaire study with a total of 97 participants. The questionnaire was constructed with the help of prior similar studies conducted in the USA and Malaysia over a sixty-year time period. These studies are then used to analyze the results. The participants in our thesis were given ten motivational factors to rank according to what they believed motivated them the most.

During 2010, 1446 people committed suicide in Sweden. Research shows that groups that are less favored in society have an increased risk of suicide. Social services often encounter groups of people that have a high risk of suicide, for instance welfare recipients or substance abusers. The purpose of this study was to shed light on how social workers talk about suicide and how this might affect interactions with suicidal clients. The study is based on qualitative interviews with five social workers in Stockholm.