This study is commissioned by the Swedish University of Agricultural Science (SLU - Department of Forest Resource Management) in coorporation with Sveaskog and Vilhelmina Norra Sami reindeer herding community. The purpose of this study is to analyse movement patterns and habitat use of reindeers during two winter seasons (2005/2006 and 2006/2007) in areas affected by forestry activities such as clearcutting. This study examines the possibilities of analysing information from Reindeer husbandry plans and forest variable data from kNN and SMD, in relation to GPS collar points from reindeers by using Geographical Information System (GIS). Lack of knowledge and understanding between the reindeer industry and the timber industry has often led to heated debates. The possibilities of using this type of technique are very interesting and could increase knowledge concerning land-use issues to different resource users. The main results from analyses comparing SMD, kNN, data about clearcuts, and GPS collar points from reindeers indicates that clearcut areas, younger forest, coniferous forest on lichen-dominated areas and areas dominated by pine was preferred by reindeers during the winter period.

I mars 2005 publicerade Svenskt Näringsliv en rapport om revisionsplikten i små och medelstora aktiebolag. Rapporten slog fast att Sverige bör avskaffa revisionsplikten i små aktiebolag. Med den här uppsatsen har vi utrett vilken slags information som kreditgivare kommer att använda vid kreditärenden för småföretag när revision blir frivillig. Syftet med uppsatsen är att ur kreditgivarnas synvinkel beskriva och analysera vad för slags information som kommer att bli aktuell vid framtida kreditärenden, när revision blir frivillig. Vi har även tagit reda på vad bankerna kan se för konsekvenser med att revisionsplikten avskaffas.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Läroböcker har blivit en stor del av undervisning och det är viktigt att läroböckerna är rättvisa. Syftet och frågeställningen med uppsatsen är att få fram hur drottning Kristina framställs i läroböcker inom ämnet historia. Jag har använt mig av hermeneutiken eftersom den handlar om att granska och tolka olika texter som handlar om drottning Kristina.Det speciella med läroböckerna från 1920- och 1960-talet är att de innehåller sammanfattad text om drottning Kristina utan någon djupgående diskussioner. De belyser inte Kristina ur ett genusperspektiv utan fokuserar på att hon var manlig, inte ville gifta sig och att hon abdikerade för katolicismen. 1980-talets lärobok finns även i en nyare version från 2005 där man kan hitta en skillnad mellan de båda böckerna.

The aim of this masters thesis is to examine how daily encounters between the Danish public libraries and the library-users called ethnic minorities are described within the public library field. Danish public libraries have been assigned to play a larger role in societys strive towards integration of immigrants and refugees. Within Danish politics I find an emphasis on the importance of maintaining Danish culture, but it is rarely expressed if ethnic minorities are, can or should be a part of it. Theoretical and methodological starting points are hermeneutics and text-analysis. My theoretical framework is research about international migration and ethnic relations IMER.

Context: Lip-to-Lift (L-t-L) is a bedside-method for measuring oral transit time at swallow. It was designed for a swallowing examination of persons on nursing homes where weight loss was noted in people with average L-t-L-time >5 seconds (Sandin, 2005). The measurement was validated and evaluated by Eriksson, Bremer Zerpe (2008).Objectives: The study objective was to examine L-t-L on a group of young adults without swallowing disorders and as to examine the inter- and intra-judgereliability of the measure.Questions:What is the L-t-L-time for young adults without swallowing disorders?Are there any gender differences regarding L-t-L-time?How high is the inter/intra-judge reliability of L-t-L?Method: Examination of L-t-L-time was carried out on 20 young adults, aged 19-27 years, without swallowing disorders after Sandin?s (2005) instructions. Measurements of 20 swallows per person were made.Results: The average L-t-L-time of young adults without deglutition-difficulties was 1.13 seconds (sd =.14).

The purpose of this paper is to give examples of different ways of economic planning and calculation within agriculcture. My aim is to use a couple of them as an explanation of a case from reality. My choice went to budgetsimulation and balanced scorecard since those are best suited in this specific case. In the information retrieval I present different instruments of economic planning like theory of cost, budget and productcalculation. The budgetsimulation describes how to use the different methods in a long term economic planning. The balanced scorecard is also a model of longand short-term planning but besides the economy planning it?s also a reminder of your personal goals. In the model I have used a dairyfarm as a case.

The production costs have steadily increased within the construction industry during the 21st century. Voices are raised meaning that the construction industry is too unsuccessful in making the production more efficient and to develop it?s way of working. One way to deal with the production costs is to minimise the waste, with waste meaning activities that doesn?t add value to the finished product.

"Demokrati är ingenting vi kan lära barnen, demokrati är något vi lever och bygger tillsammans i en ständigt pågående process"(Åberg & Lenz Taguchi, 2005, s,64). Mitt intresse för barns inflytande har växt fram under de senare åren då jag arbetat på förskola. Jag har valt barns inflytande för jag tycker barns tankar och ideér behöver synliggöras mer i förskolans verksamhet än vad som görs idag. Min erfarenhet är att det finns en stor vilja att ge barnen större delaktighet och inflytande men att det är svårt att genomföra det i praktiken. Detta arbetet handlar om hur jag och mina arbetskamrater, i ett utvecklingsarbete, provar en metod för att öka barnens inflytande över sin vardag.

People spend much of their timeat work and health is affected by how we experience our everyday work situation. Health in the workplace is important for public health and seems to improve the occupational health of theemployees. The pace of work and requirements have hasincreased at work and it's not equal accepted to have an obstacle that makesyour work capacity decreases. Despite this, there are health factors that enable us meet therequirements and can maintaingood health in the workplace. Theaim of the studywas to see if there has beena change in healthcare workers work-related health over time.

Denna rapport behandlar utveckling av en förenklad konstnärsportal. Tekniker som används är ASP.NET 3.5 med C# och för hantering av databas MS SQL Server 2005. Ett fokus område för detta arbete är AJAX och att skapa AJAX Extenders, dessa används för att skapa ett rikare användargränssnitt..

Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv.

The production costs have steadily increased within the construction industry during the 21st century. Voices are raised meaning that the construction industry is too unsuccessful in making the production more efficient and to develop it?s way of working. One way to deal with the production costs is to minimise the waste, with waste meaning activities that doesn?t add value to the finished product.

The production costs have steadily increased within the construction industry during the 21st century. Voices are raised meaning that the construction industry is too unsuccessful in making the production more efficient and to develop it?s way of working. One way to deal with the production costs is to minimise the waste, with waste meaning activities that doesn?t add value to the finished product.

Since the beginning of the 1900s Sweden has had laws and rules governing the ownership of agricultural and forest land. The foundations of the current Land Ownership Law, ?Jordförvärvslagen 1979:230(JFL)?, are from 1979. The most recent review and adaptation of the law occurred in 2005. Its main purpose is to prevent a passive ownership of land in Sweden and to ensure that the land is actively worked.