Sitka spruce (Picea sitchensis) is a tree species that have its natural distribution along the West Coast of North America, from Alaska in the north to northern California in the south. Sitka spruce is a typical coastal tree species that can reach heights up to 85 meters and occurs in single pure as well as in mixed stands. The main purposes of this study were to describe the Sitka spruce growing characteristics and the volume production in comparison to spruce (Picea abies). The possibility to predict future volume production by using prognosis tools designed to be used on spruce were also studied. The material that has been used in this study are permanent sitka trials established by the Faculty of Forestry fixed Sitka trials and also material gathered in this study. A literature study was also carried out in order to determine the Sitka spruce growing characteristics. Sitka spruce has a high adaptation and a high volume production on a broad scale of soil types. The tree species is a pioneer species that has a fast early growth and in combination with sharp needles it is less susceptible to animal browsing than spruce. The factor that is the single most limiting factor for where the Sitka spruce can be planted is frost. This factor can be limited by using plant material with a well-suited provenance. According to the literature, the Sitka spruce has an average total volume production that is between 20-40% higher than spruce.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

This report has a dual focus. The first goal was to increase the knowledge of how the use of electricity in a residential building is distributed. Electricity in residential buildings is used for lighting in common areas, elevators, pumps and many other appliances. The electricity used for these different parts is to a great extent unknown. A few studies have been carried out and the result of these is referred to in this report.By means of measurements and approximations the use of electricity for various appliances became known.

Most of the beef production in Sweden has been integrated with milk production. Since the 1990:s, the number of dairy cows has decreased. A specialised beef production has developed in purpose to compensate for this decrease. The consumption of beef have increased in the last decade, but the Swedish production has no followed this trend. In 2004, the percentage of beef self-sufficiency in Sweden was 60 %.

Detta examensarbete är utfört på Helsingborgs Dagblad AB i Helsingborg. Examensarbetet omfattar en analys ur kvalitetssynpunkt av HD:s material-, energi- och transportflöden, dess påverkan på miljön, kopplingen mellan HD:s tre kärnvärden och vikten av ett strukturerat miljöarbete samt ett antal förslag på fortsatt arbete. HD:s materialflöden består främst av material för tryckningen men även en hel del elektroniska apparater. Ett stort antal datorer och annan kontors-utrustning står på dygnet runt, året runt vilket orsakar onödigt stor energiförbrukning. HD:s verksamhet är beroende av transporter, både av material och personer.

The study examines how efficiency and effectiveness are measured in charity organizations in Sweden. The rules of Svensk Insamlingskontroll, Årsredovisningslagen and Bokföringslagen make up the accounting framework upon which efficiency and effectiveness are measured in charity organizations. The study is based upon interviews with the sector's main actors: Svensk Insamlingskontroll, Frivilligorganisationernas insamlingsråd, auditors and the charity organizations themselves. The interviews are supplemented by studies of the guidelines issued by Svensk Insamlingskontroll. Today's measure of efficiency is the percentage of a charity organization's income that benefits their goals, called nyckeltalet.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

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 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.

The aim of the thesis was to investigate energy consumption and carbon dioxide emissions from an advertisement broadcasted on the radio or the television or distributed through press. The object was to calculate the amount of carbon dioxide emissions per individual receiver of an advertisement in Sweden. There was no room for a deeper investigation into editorial work within the framework of the thesis. Consequently, main focus of the radio and television study was on broadcasting itself and the components involved. Focus for the press study was on paper production, printing and distribution. Production and discarding of media equipment was not taken into account.

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.

Denna uppsats bygger på ett projekt med syfte att öka företags konkurrenskraft genom att formera grupper, där kontaktytorna mellan företag sinsemellan samt mellan företag och universitet skall utökas och därmed ge utbyte av viktiga erfarenheter. Uppsatsen beskriver fem småföretag som producerar livsmedel och har arbetat i en innovationscirkel med ovanstående syfte. Dessa fem företag, Nordupplandsgruppen, har identifierat ett gemensamt intresse under dessa innovationscirkelträffar, nämligen att genom samverkan lösa det avsättningsproblem som finns hos företagen. Syftet med uppsatsen är att utreda företagens möjligheter att lösa detta problem genom att samverka inom marknadsföring och försäljning. Företagens problem med att få avsättning för sina produkter med bättre lönsamhet har visat sig vara en följd av resurskrävande distribution. Företagen har höga externa transaktionskostnader, det vill säga resurskrävande transaktioner för att sköta kundkontakter, söka nya kunder, presentera produkter, planera transporter och göra uppföljningar i butiker.

As to now, no study has been made of the mica tempered pottery found along side the asbestos tempered pottery in Norrland during the Bronze Age and Early Iron Age. Its occurrence has previously only briefly been noted in a few published works and the dating and geographical distribution of mica tempered pottery in the north of Sweden has to a large extent been unknown. This paper aims to compile the available information about this type of pottery and the locations where it has been discovered in order to date and explain the occurrence of mica tempered pottery in Norrland. It's also suggested that the occurrence of mica tempered pottery is connected to the spread of the early metalwork from the east to areas that today makes up the north of Norrland..

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.