As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

Detta examensarbete visar att upplösande av samägande av fast egendom är viktigt då ägandet av fast egendom är kopplat till rättigheter såväl som skyldigheter. Det är av mycket stor vikt att ägande och brukande av skogsfastigheter fungerar och att det finns förutsättningar för att lyckas med det. Dock kan samägandet i vissa situationer hindra utvecklingen av fastigheten. Skogsbruket är en viktig inkomstkälla för den private skogsägaren såväl som för Sverige, skogsbruket i vårt land stod 2010 för 7 % av världens totala export. Även om Sverige är ett litet land i världen, är det inte obetydligt inom skogsbranschen.

Stone walls in agricultural land are incorporated in the general protection of biotopes. They are protected because they provide a habitat for endangered species. Therefore it is illegal to carry out proceedings in an area that is included in the protection of biotopes. In order to do that, exemption is needed which can only be granted if there are special reasons. The essay stipulates what these special reasons are.In an exemption errand the interest for nature conservation must be weighed against a public or a private interest.

This essay is a study that contributes to the larger research question ?Why do farms shut down?? The subject was chosen because it is a relevant problem that needs to be studied more. This study's boundary is to investigate the reasons for decisions leading to the farms at the Torstuna community, Fjärdhundra, changes in any activity scale or the outlook of the entire farm. When a decision is made, there are usually several reasons behind it and it is these reasons which this essay is aiming to study. The question "What are the reasons for the elderly to live on the farm even though the farm is not cultivated by them?" is also covered in the study.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Hällaryd archipelago, consisiting of approx. 50 islands, islets and skerries, is situated east of Karlshamn city in Blekinge province. The archipelago has been shaped into a rift valley by volcanic activity, the inland ice and maritime climate.The archipelago is divided into seven main islands: Bockö, Västra Bokö, Ekö, Hallö, Joggesö, Mjöö and Tärnö. This essay will connect population changes with land use.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

This study was performed in an afforestation experiment established 1982 on an abandoned peat harvesting area, Flakmossen, in the province of Värmland, SW Sweden. The experimen-tal design include planting with Scots pine (Pinus sylvestris), in combination with various drainage intensities (20, 30, and 40 m between ditches), and fertilizer doses 0, 100, and 200 g PK per seedling applied at the date of planting. The aim of this study was to achieve more knowledge about the conditions on afforestation of peat harvesting areas, especially regarding drainage intensity and fertilization requirements, by means of determining the stand growth and yield in the Flakmossen trial. The forest growth did not differ significantly between the drainage intensities tested when the same amount of phosphor and potassium fertilizer was added. Thus, shorter distances between ditches than 40 m can not be recommended. When no fertilization was carried out seedling survival was very low, and the growth of sur-vived seedlings was poor. The largest diameter and height growth were observed in the areas where the highest dose of phosphorus and potassium (200g/seedling) was given.

Att vara en äldre invandrare i ett nytt land kan påverka erfarenheten och åtagandet i människors vardagliga aktiviteter. Det är ett flertal olika faktorer som påverkar delaktigheten av aktiviteter i det dagliga livet. Förändringar i det vardagliga livet kan leda till att aktiviteter, struktur, syfte och motivation förändras eller till och med försvinner. Studiens syfte var att beskriva aktiviteter i dagligt liv hos äldre invandrarkvinnor från forna Jugoslavien men även att beskriva vad som motiverar dem att utföra de aktiviteter som de gör.Till studien valdes en kvantitativ design med kvalitativa inslag eftersom den baserades på ett strukturerat intervjuformulär med två tilläggsfrågor. Studiens resultat visade att ett flertal deltagare har förändrat sina dagliga aktiviteter och att saknad efter den sociala gemenskapen har medfört ett mer inaktivt liv.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities. The aim is also to find interesting issues for futher studies of the topic.

My purpose with this thesis has been tostudy the intersection between Landscapearchitecture and Land Art. They both relateto the landscape in some way whetherit is to the urban landscape or thenatural landscape.What tangent points are there betweenthese two subjects, and can you learnsomething of the artists approach to thelandscape?Land Art is an art movement that began inthe late 60?s, what links are there to thecurrent landscape?Last summer, I travelled around the U.S.for a month and visited the three classicLand Art projects. Lightning Field in NewMexico, by Walter De Maria, Sun Tunnels inUtah, by Nancy Holt and the Spiral Jetty,also in Utah, by Robert Smithson.The sites where visited from half a day upto 24 hours and was described and analyzedwith text and photographs.To visit these sites has been crucial formy thesis and will affect my future workas a landscape architect. The use of themethod has been a thought of mine for along time, particularly to analyze ordescribe a landscape with images.

In this degree project I have tried to analyse thoughts about what?s important in the future work among students that are leaving the Land and animal husbandry programme. I have also asked employer to understand to what degree they knew about the coming employees thoughts about the future. The method was a questionnaire which was sent to 14 schools of Land and animal husbandry. The questionnaire was answered by students in their last schoolterm. I got 167 answers from students. 11 employer also were asked about their ideas conserning the students thoughts about their coming work. The questions where about wages, working environement, responsibility and further education. The questions were multiple choise.

All arable land in Sweden need a proper drainage for an effectively agriculture to take place. Of all arable land in Sweden, about 50% is naturally drained and 50% need artificial drainge. More than half of the tile drained area is in need of new drainage or renewed drainage. A good drainage improves farming and crop growth and increases the opportunity to achieve a high and safe harvest level. Future climate change and agriculture size rationalization will increase the need for good drainage. In this paper, two trials with three drainage distances, performed at Lanna experimental station, were analyzed using a mixed linear model.

Biodiversity is under threat in Sweden and many species are on the brink of extinction. This is mainly due to the large-scale drainage projects during the 19th and 20th century and the increasingly intensive land use in agriculture and forestry. The intensive land use with sharply defined boundaries between the production units has in many cases led to either overgrazing or overgrowing. As a result many species have been pushed back to "leftover" habitats like shooting ranges, power line corridors, roadsides, dumps, embankments and other similar areas. Therefore the question has been raised, wether or not it is needed to re-introduce large herbivores into the wild in order to maintain the biodiversity that is related to the extensive land use.This study has been conducted as a literature review and will focus on the European bison?s (Bison bonasus) impact on other species and biodiversity; conditions for reintroducing large herbivores in Sweden are also discussed.Free roaming populations of large herbivores have a positive impact on plants, insects and many other groups of organisms.

I och med att människor runt omkring i världen idag kopplas ihop med hjälp av ny teknik och kommunikationsmedier är det intressant att studera hur konsumenter från ett visst land ser på handel med andra länder på nätet. Denna studie syftar till att skildra vilka faktorer på landsnivå som gör att svenska konsumenter väljer att näthandla en digitalkamera från ett land framför ett annat. Mer specifikt utreder studien svenska konsumenters köpbeteende vid näthandel inom landet och gentemot Polen, Tyskland och USA. Tidigare forskning har visat att tillit har en viktig betydelse vid handel mellan länder och näthandel (Michaelis et al, 2008; Connolly & Bannister, 2008). Därför kopplas landsfaktorerna i studien ihop med en egenkonstruerad tillitsmodell som bygger på tidigare teorier om tillit.