On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

Due to exploitation of the world?s rivers, the upstream migration of anadromous species is frequently delayed or even prevented. To mitigate these problems and allow fish to migrate past obstacles, structures such as fish ladders have been developed. However, recent studies show that many of the present fish passage facilities are deficient. Monitoring and evaluation of passage facilities is therefore crucial to enable necessary adjustments.

The basic principle of the integrated school according to the Salamanca Declaration is that all children, whenever possible, should be taught together, regardless of any difficulties or diversity. It has been shown that students with neuropsychiatric disorders are having much more difficulties to achieve the targets than the average student. Pupils with neuropsychiatric syndrome will always be present in school and we who are working in the business must be better at learning to adapt to them so that they too can achieve proficiency in school.Mathematics is perhaps the topic that Swedish students generally have most problems with,and it will not obviously be easier if you have some form of neuropsychiatric disability.In our future role as special education teachers, we will mentor and support other teachers in the complex educational environment that exists today. The aim that has been built up is thus partly to explore how mathematics teachers work with included students with neuropsychiatric disorders, as well as how teachers wishing to become supervised by specialeducation teachers in mathematics. The study is conducted from a sociocultural perspective.A sociocultural perspective on learning means that all people are learning all the time in social settings.

Abstract The purpose of the study is to examine how children perceive the relation between play and sex and analyse it from a gender perspective. This by answering the questions: "Is the children?s choice of place, materials and company in play dependent on gender?" and "Is there a significant difference between the sexes and/or ages?" The study was done through twelve focusgroup interviews with three children in each group except two groups of two children in each. Eight boys and nine girls of six years old and nine boys and eight girls of nine years old were interviewed. Boys and girls were interviewed in separate groups and the questions were open ended and followed up.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

Shock absorber units play a key role in establishing the driving dynamics and performance of automobiles. Öhlins Racing has manufactured high-tech automotive shock absorbers for over 30 years. Öhlins Racing?s advanced technology has contributed to over 200 world championships in automobile racing. Öhlin?s manufacturing process has long utilized automated fluid filling equipment during the final shock absorber unit assembly stage. The filling process consists of vacuum pumping the shock absorber unit and subsequent transfer of fluid. Vacuum pumping is necessary to remove residual air from the shock absorber unit prior to initiating the liquid filling stage. The presence of undesirable gases drastically compromises the performance of a shock absorber. The filling degree, defined as the final ratio of air to oil, is determined by the specific filling protocol as well as the specific equipment utilized.The current investigation aims to develop a viable technique to accurately determine residual air content in shock absorber units. If the filling degree can be appropriately quantified for a specific manufacturing process, then the air/oil ratio may be quantitatively related to shock absorber performance. The utilized measurement method must be completely integrated into the manufacturing process to guarantee shock absorber performance specifications according to the manufacturer?s standards. By utilizing the measurement method developed in this work, the manufacturing process, manufacturing equipment and product specifications can all be tailored to provide improved filling conditions.The developed measurement method provides accurate quantification of the filling degree under a wide range of processing conditions. The method establishes the relative quantity of air in the shock absorber unit by performing in-situ compressibility tests. The fill ratio can be controlled and varied by manipulating the vacuum pressure exerted during the filling process. Performance tests, however, indicate no correlation between filling degree and unit performance..

I studien har jag ställt frågorna; vad är masskommunikation och hur kan den beskrivas? Vilken väg transporteras en händelse i massmedias infrastruktur? Ambitionen är att undersöka hur masskommunikationen fungerar, därför har tre specifika händelser valts ut för att studeras. Teoretiskt utgår studien ifrån ett mediefilosofiskt synsätt i en postmodern tradition med medieteori av McLuhan, Baudrillard och Bourdieu. Undersökningen har genomförts med kvalitativ fallstudie. Tre händelser har identifierats och kategoriserats i empirisk, definitiv och producerad händelse.

AbstractThe term aftercare is largelyexplained by means of the contextual and ideological conditions for treatmentwhich are to be found in juvenile care facilities. The development of the livesof young people who have been placed in care facilities is dependent ontherapeutic relationships, professional separations, continuing follow-ups andan even transition from control to autonomy. The aim of this study was toexamine the steering mechanisms behind the execution and planning of aftercareat a youth facility for care or residence. The aim was further defined throughthe specification of the following questions: 1. How are the concepts ofresocialisation and aftercare define and delimit? 2.

The development of higher education in Sweden poses new demands on higher education libraries. One way of meeting these demands has been to develop Learning Resource Centres (LRC), a concept that is relatively new in Sweden.The aim of this Master's thesis is to identify how the LRC-concept has been designed and integrated in three Swedish higher education institutions: Stockholms universitet, Lärarhögskolan i Stockholm and Göteborgs universitet. The thesis also aims at investigating what the Learning Resource Centres mean to the seats of learning, and in turn, the views of concerned parties in relation to the integration.The method used for the study is qualitative and based on interviews conducted with Learning Resource Centre staff, academic staff and principles or deans. In addition to this, strategic documents from the examined seats of learning are studied.Even though most Swedish Learning Resource Centres have used British Sheffield Hallam University's Adsetts Centre as their model, our study shows that the Swedish Learning Resource Centres of today have developed in various ways, due to local conditions; therefore, there is no definitive model for Swedish LRCs.In our opinion, one of the most important characteristics of a LRC should be its integration in the academic life of its university. There does not seem to be a "recipe" of how to conduct this integration.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Bakgrund: CSR a?r ett koncept under sta?ndig fo?ra?ndring med spridda definitioner. Da? det a?r ett frivilligt ansvarstagande skiljer sig rapporteringen a?t mellan olika akto?rer. Kunskap om rapporten fo?r CSR a?r bristfa?llig och beho?ver fo?rdjupas genom studier av karakta?ristika vilka kan pa?verka graden av rapportering.

Bakgrund och problem: Redovisning av immateriella tillgångar har länge varit ett omdebatterat ämne. Samhället går mot mer och mer kunskapsbaserad produktion och resurser av immateriell karaktär utgör en central roll i företagens ekonomiska situation.Forskning har visat att resurser i form av forskning och utveckling anses vara viktiga resurser och av stor betydelse för företagens tillväxt. Därför ligger denna studies fokus på redovisning av forsknings- och utvecklingsutgifter. Problematiken på detta område är främst kopplad till om utgifter för denna typ av arbete ska aktiveras i balansräkningen eller kostnadsföras i takt med att de uppkommer.Syfte: Syftet med denna uppsats är att tydliggöra för användare av årsredovisningar hur svenska noterade elektronik- och maskintillverkare hanterar utgifter för forskning och utveckling i dess redovisning inom ramen för International Financial Reporting Standrards (IFRS). Frågeställning:? Hur presenteras utgifter för FoU i årsredovisningen hos svenska maskin- och elektroniktillverkare?? Hur hanteras redovisningsvalet omedelbar kostnadsföring kontra aktivering?Metod: Sex stora företag inom vald bransch har studerats.

What is a city? What do we mean when we describe something as urban? In what way should we build the city so that we can achieve a good environment for our own generation and for generations to come? These questions are constantly of interest and they are frequently discussed. It is also important to have considered these questions when working with city-planning. This essay contains a description of and reflections about the recurrent questions in today?s debate about the city and city-planning.

Local cultural environment planning in Sweden often comes to rely on municipal heritage plans. These plans are meant to facilitate management of local cultural values, work as a tool for local planning and increase awareness of cultural environments for the public. In the last decades public participation in planning has become more and more of the ideal strategy, challenging the idea of cultural environment planning as an expert-led field. The idea of the field as one that implicates public participation as a strategy has been fortified in Sweden through national goals, government bills and conventions. Nevertheless the implementation of public participation in municipal heritage plans remains quite uncharted. The aim of this study is to explore public participation in regards to how municipal heritage plans are developed and the perception of public participation in cultural environment planning amongst professionals, comparing bigger and smaller municipalities.

The purpose of this master's thesis is to examine children's communication and interaction during story time at the public library. The aim is also to examine how to develop the story time ? in terms of participation and equality ? at a specific library.Action research was used as a research strategy and participant observation, log, tutoring and interviews as methods to collect data. Since action research is done on the basis of practice, a significant collaboration with the librarian and the participant children is taking place within this study.Research from the fields of Library and Information Science, Education and Childhood Sociology form the interdisciplinary research area to which this study links. The theoretical framework consists of theory and concepts from the Socio-cultural Perspective, Poststrucuralist Feminism and Childhood Sociology.