Stora Enso Skog has a long term contract regarding felling rights and silvicultural activities on forest owned by Bergvik Skog. In the autumn 2006, Bergvik Skog proposed a new thinning program, ?Bergvikgallring?. The new program implied an increased focus on extraction of smaller trees compared to the present thinning program, Stora Enso Skog?s ?Kvalitetsgallring?.

Climate change is one of the most difficult problems that humans have to deal with. Today, the evidence of human effects on the climate change and the rise of temperature on earth are strong. It is extremely important that all countries get together and cooperate in order to be able to solve the problem with climate change. One step in the work on climate changes is the Convention on Climate Change, which was agreed on in 1992. The Convention on Climate Change resulted in the Kyoto Protocol in 1997. The Kyoto Protocol is an agreement between a number of industrialized countries to limit or reduce the green gas emissions.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

International trade in services has increased over the past 30 years as a result of progress in information and communication technology, increased focus on services from the manufacturing sector and the establishment of trade associations.The international market for healthcare services, also referred to as medical tourism, is growing more and more. Patients increasingly seeking treatment at other countries healthcare systems because of long queues within their own country or because it exists better prices for the same care abroad. However, this type of service exports occurs at a limited extent in Sweden.The purpose of this study is to highlight and analyze the conditions for Swedish service companies to export healthcare services. This, includes the challenges and opportunities that exist to expand the exports of these services.The approach for this study has been in the form of interviews with two market actors and written responses, from the same interview guide, with three market actors. These market participants are the so-called Care companies which export healthcare services in various counties, and the membership organization Swecare who work with export promotion activities for its members in the Swedish healthcare sector.

The demand for shorter lead-times and increased delivery reliability puts pressure on companies to provide more efficient logistic services. One strategy to deal with this demand is by outsourcing logistics to a third part. The development of logistics information systems enables increased control over business supply chains. This is why Green Cargo aims to create a Logistics Control Tower (LCT) solution to provide it?s customers with better information with higher availability.

By using univariate analysis, tobit and logit regressions, this thesis investigates determinants of asset writedowns. After controlling for variables indicating reductions in asset values, the results show that changes in senior management are significant in explaining the writedown decision and magnitude, which is in line with previous research. The explanatory power of changes in senior management has not increased with the transition to IFRS in 2005. No evidence is found supporting the hypothesis that the explanatory power of management incentives is higher for more discretionary types of asset writedowns..

Abstract:The purpose of this study is to get increased knowledge of how teachers motivate and teach youth about existential questions at junior highchool. My issue for this composition is to find out how ? and how much ? teachers in fact teach about existential questions in the religious education.I interviewed four teachers at junior highschool, with various experiences. One teacher had about thirty years of experience in teaching, and one teacher was quite young and unexperienced.The result indicates that the youth were interested in a lot of existential questions. The study also indicates the teachers view of youth?s identity-work and their existential questions.The resultat is compared with studies of Dahlin, Hartman and Sjödin..

Inflammatory airway disease (IAD) is a respiratory disorder that most commonly affects young horses performing at a high level. The clinical signs are often mild but the disorder can cause a marked decrease in performance to a point where the horse has to be taken of training and competing. The aetiology underlying IAD is not yet fully understood. One current theory is that a type I-hypersensitivity reaction due to allergens in the environment is the cause in some horses. The most reliable diagnostic method is a bronchoalveolar lavage (BAL) since it reflects the inflammatory status in the most distal parts of the lungs, which are affected in IAD.

Nynas produces bitumen at two refineries in Sweden. The bitumen is shipped to seven depots along the swedish coast line, and from the depots special trucks handle the transportation to customers. Recently Nynas has transformed its supply chain and closed down a few depots. At the moment the company is considering a further reduction of the number of depots. In connection to these discussions an analyse of the companys distributionsystem and of possible changes is required.

Emhart Glass is the world?s leading manufacturer of equipment, controls and components to the glass container industry. The goal of this project has been to identify improvements and propose cost saving solutions when moving one of Emhart Glass work cells in Sundsvall. The changes shall result in improved work environment and increased product quality. The method contains value stream mapping, concept selection and P-FMEA and complies with Emhart Glass goal to become a more Lean focused business.

The number of residential fires has not declined sufficiently since the smoke alarm entranced the Swedish homes, fires lead to devastating consequences in which possessions, homes and worst of all human lives are at stake. Every year, about 80 people get killed and more than 500 get´s injured in residential fires, often due to lack of safety equipment. The number of fires caused by electrical appliances has risen and taken over a period of ten years the fire caused by a forgotten stove has increased by 70 percent. Preventing the risk that a fire would start on the stove would saves money, worry and most importantly, lives..

Our purpose with this research is to highlight that there is a scope for increased value creation in the experience room during concerts, and how value-enhancing strategies can be a competitive advantage for different venues. In our investigation of this we have worded the following research question: How is the perceived customer value affected during a concert in the experience room and its physical environment? With the background in this question we have identified three key concepts that we believe are the influence of the total concert experience which are; sensory experiences, interaction and identity. From these concepts we have drafted a number of propositions to test the reality by our empirical data collection. .

The European Court of Justice, the ECJ, has the governing function in the Union as a guardian of law and justice. Even today, with a Union of 15 memberstates, statistics show that the ECJ and the Court of First Instance have increasing difficulties in fulfilling their tasks. This situation is chiefly a cause of an increasing number of cases raised. Due to this, profound changes have to be made in order to preserve common lawagreements in a future expansion of the Union. The purpose of this paper is to exam which changes the Courts have to make in order to meet an increased amount of cases that an enlarged Union would mean..

Sweden is a country with few native tree species. According to Govt. 2007/08: 108, exotic tree species may be seen as an opportunity to increase the growth of tree volume in Sweden. Potential areas where explored In this work for cultivation with Pinus contorta var. latifolia Engelm., Larix sukaczewii Dylis, Abies lasiocarpa (Hook.) Nutt., Populus × wettsteinii Hämet-Ahti (tremula x tremuloides) and Picea mariana (Mill.) Britton et.al.

Working as a veterinary nurse includes advising animal owners, helping them to make discisions through well-based facts and experience. Preemptive spaying of the healthy bitch brings many advantages and disadvantages. It leads to cessation of gonadal hormone production, and how the exact extent the surgery affects the dog is not yet fully understood. The sex hormones mainly control the reproductive system, but receptors of these hormones are found in many tissues of the body, and have complex relationships with other hormone systems. Spaying decreases the metabolism although the bitch gets an increased appetite, which enhance the risk of obesity, unless the owner restricts food intake.