The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

This is a qualitative study of how 4 school teachers and 3 special educational teachers define the term ?pupil in need of special education?. They have each one been interviewed about this term, by the means of a semi-structured interview. Afterwards the collected information has been analyzed and seven major themes have been arranged out of them. From these themes it is possible to see that the term is hard to define, since the participants all believe that it should be decided by each individual case, if the pupil is in need of special education or not, and that the education in itself has to be relevant to the need, which means one cannot decide what special educational needs are, without a student who is in need of them.

Syfte: Uppsatsens huvudsyfte är att kartlägga nyttan med branschkontoplaner. Detta görs genom att påvisa eventuella fördelar respektive nackdelar. Vidare vill vi kartlägga hur branschkontoplaner uppfattas av de parter som använder den samt att förstå vad som görs för att motivera användandet av branschkontoplaner och om dessa medför ökade jämförelsemöjligheter.Metod: Studien är av kvalitativ karaktär och kommer beskriva problemet utifrån skaparnas perspektiv. Undersökningen präglas av tvärsnittsdesign och kommer ske med semistandardiserade intervjuer av semistrukturerad karaktär. Frågorna som ställs återfinns i våra intervjuguider och respondenterna har valts ut med tanke på deras anknytning till BAS, BAS lantbruk eller FastBAS.

The aim of this study was to describe the meaning of individual care according to Newborn Individualized Developmental Care and Assessment programs (NIDCAP) to the early born child. The care around the early born child has shown a big importance. NIDCAP incorporates many care aspects that give structure for an individual tailored care. A fast care planning within three days and night after the birth according to NIDCAP has a positive effect for the cognitive development. The early child has showed that the surroundings environment has an important role for their development.

This essay addresses the issue of stress by income earners in Sweden 18-64 years old and any possible relationship to their social ties and the individualization process. The data were collected through a questionnaire, sent out to about 185 working men and women. The results showed a relationship between fewer social ties in everyday life and perceived stress of the individual. The result also showed a relationship between higher degree of individualization and stress. Both of these correlations is confirmed by previous research on the concept of work-life and theory of the new individualism.One of the most interesting results the study showed was that there was none relationship with gender and perceived stress in the individual.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

Female genital mutilation (FGM) is an ancient custom which is practiced in many African countries. After years of disturbances in these countries many Africans have immigrated to Sweden. The aim of this literature review was to describe how nurses in the best way can treat these women, and be able to provide the best care for them when they seek healthcare in Sweden, on account of complications from FGM, and to find out which part education play in the attitudes toward FGM..

The purpose of this Masters thesis is to examine the growth of the library in Vaggeryd. We have analysed how four factors influenced the library development during the years between 1862 and 1953. The four factors we have studied are development of society, collective actors, librarys economy and individual actors. We have worked with the following question: · How have the four factors: development of society, collective actors, librarys economy and individual actors, influenced the growth? We have focused on the changes that the industrialization brought on the society development, and on the growing of the non-governmental organisations.

Title: [Frontline bureaucrats discretion in the transition to Establishment Reform]This essay aims to study discretion among frontline bureaucrats as an important factor in the integration of immigrants. In contrast to other studies of discretion this essays has its focus on a new establishment reform that has been recently legislated. The theoretical frame is based on the concept of frontline bureaucracy developed by M. Lipsky (2010). In the analysis of the discretion in this specific area I have been inspired by I.

The Mobile phone has contributed to massive changes in the way that human beings communicate with each other and is a part of society?s globalization. Opinions differ in the area of user interface where some feel that mobile phones exclude users such as senior citizens or users with an intellectual or a physical disability.Universal Design ??design for all?, is a vision that intends to bring about settings, products and services that suits as many people as possible irrespective of an individual?s needs and prospects. The criteria for ?design for all? are among other things flexibility, user friendliness, comprehensibility and a high tolerance for mistakes.The purpose of this essay was to investigate the mobile phones graphic user-interface from the theory of a universal design.

The purpose of this study was to examine how the personnel of the Employment Office in Malmoe interpret the emotional situation and health of unemployed individuals. We also wanted to examine if and how the personnel work with these aspects. In relation to this we found it very interesting how the personnel dealt with the responsibilities of power, hierarchy and how subordination afflicts the unemployed. Our main questions were: Are the previous studies results confirmed by the response the personnel of the Employment Office give about the difficult situation among unemployed individuals? Which factors do the personnel at the Employment Office consider the main causes of negative emotional situations among the unemployed? How do the personnel deal with the emotions of the unemployed? How does the important responsibilities of power affect the relationship between the personnel and the unemployed? Which effects/impacts from current political changes are the personnel able to see on the situation of the unemployed? We interviewed eight people working at the Employment Office in Malmoe.

In this study, five qualitative interviews were conducted, four of those with pupils and one with a teacher, in grade 9. Humans - a gregarious creature written in the context of status and hierarchy, aims to study how these students in grade 9 are grouped and how you look at each other in and between these groups and also in terms of status between and within the group. Using the concepts of identity, adaption, exclusion and the meaning of emotions with the chosen theoretical concepts by Goffman and, Elias and Scotson the purpose of this study has been answered. The results showed that the students were quite flexible between the groups in their class; most of them were part of a small group that consisted of their ?close? friends.

Migration is a worldwide phenomenon that has occurred for thousands of years in a vast variety of species. The general knowledge of migrating animals is poor even though billions of animals from a range of different groups migrate every year. The human impact on migrating ungulates is high and many populations are declining globally due to direct and indirect causes. Hence it becomes vital to study the migration phase and the habitat and resources selected during migration. The objective with this study was to identify the habitat characteristics and resource selection of moose during migration and compare the selection between different seasons and utilization distribution (relative frequency distribution for the points of location of an animal over a period of time) categories.

This bachelor thesis aims to investigate how social workers in Uppsala describe their procedure when investigating applications for housing assistance (i.e. boendestöd). Boendestöd is a specific type of services for people with disabilities, which aim to assist them in their lives. This welfare service is one of many regulated by the framework legislation that is the social services act (SoL 2001:453). Previous research indicates that civil servants who make decisions based on goal-oriented framework legislations like SoL, have a great freedom to act when they make judgments and decisions.

The purpose of this study is to investigate how the authors of Matthew and Luke describe Joseph; The main aim is to see how the picture of him is drawn in the infancy narratives of their respectiveGospels; what unites, and what distinguishes the pictures of the two evangelists' account of Joseph,as a character and as a father.With the help of both textual and grammatical criticism, this study investigates - pericope bypericope - different aspects of Joseph's participation in the infancy narratives of Matthew and Luke; his relationship to the child and the mother, the terms used to describe him, and his overall modusoperandi. This essay builds its structure upon the individual study of each pericope, with the aim of painting a general and summarized picture.From the outset of already formulated uniting characteristics of the two gospels, as stated in Raymond E Brown's The Birth of the Messiah this study proposes that more can be said about the common features of Matthew and Luke, especially concerning Joseph's both character and relationto the child. First, this study suggests that both Matthew and Luke describe Joseph as the legal father of Jesus; second, both evangelists seems to describe Joseph as observant of Jewish law andcustom.The main impression of the two evangelists' birth narratives is however the differencesconcerning the description of Joseph. This study shows that there is one major common feature: the ambivalence evident in the evangelists' way of describing Joseph. On the one hand, both Matthew and Luke prescribe Joseph some importance; Matthew by describing Joseph and letting him act,Luke by calling him father and parent.