The purpose of this study is to analyze the economic effects of different fertilization programs both on stand- and forest-level. The study is applied on an objective sample of inventory data for a forest area in Kalix in northern Sweden. The forest area belongs to the forest company Sveaskog. The study includes different economic models and will be used as a support when the company decides how to invest and how much to invest in fertilization. The study investigates the economy of five different fertilization policies. For each program the rate of interest invested in fertilization and the cost for the extra produced volume has been calculated.

This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

TPB, The Swedish Library of Talking Books and Braille, has requested a study to investigate the organization and content of a possible future Swedish web portal for users with reading disabilities. The aim of this thesis is to conduct such a study, with an emphasis on knowledge organization. The main aspects studied are formal description, representation, search and retrieval, document retrieval, and additionally also aspects related to content. The following questions are answered in this thesis: - How are web portals, online databases and Internet libraries for users with reading disabilities constructed, from an organization of knowledge point of view? - How can these solutions for knowledge organization be incorporated into a possible Swedish web portal? - With regards to content, which additional aspects are present in the studied web portals, online databases and Internet libraries? The questions are addressed through a detailed study of ten web portals, online databases and Internet libraries from Nordic and Anglo-American parts of the world.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

My Exam work is about how to communicate with children. Reading for children is important and meaningful. They get connection with adults and inspiration to read and tell stories by there own. Therefore I created the draft to a children book. I made it up on my own.

The main focus of this study is to describe how, and for what reasons teachers use literature and fiction as a pedagogic tool. A qualitative study was made by interviewing four teachers about their language teaching. Working with fiction as a teaching-aid in school can in many ways be favorable to both teachers and pupils. In terms of children?s language development, research shows that using fiction as an educational tool can stimulate pupils? well-being as well as their linguistic improvement.

The purpose of this essay is to analyse and understand how students, as consumers, choose brands from the aspects of the concept of CSR, the economic, social and environmental. The essay is based on a qualitative method with three focus groups, with five respondents in each of them. The respondents are all studying at Kalmar University and they have all studied some kind of economic-course. We have used a lot of different sources for our theory chapter, this because of the fact that we wanted to have different angles, so that we would be able to cover all of the questions we wanted to discuss in the focus groups. In our two final chapters we discuss the issues similar to the theory section and we highlight our own thoughts.

With a strong company culture an organisation has relationships with their clients on an organizational level rather than on an individual. This simplifies the ability to change team members in order to enforce creativity and keep clients on a long-term basis. In turn the final product/service improves, which creates long-term relationships. Additionally, relationships on a personal level due to social activities helps Solberg detect early warnings-signs of eventual dissatisfaction from the client?s point of view.

The aim of the study is to investigate how a teacher uses multimodal resources with an interactive whiteboard while teaching reading and writing. The aim is also to investigate what view the teacher has on using an interactive whiteboard while teaching reading and writing. Video-recorded observations and audio-recorded interviews are the methods used to collect data. The analysis was performed from a multimodal perspective and is also inspired by interaction analysis. The result of the analysis showed that the teacher uses several multimodal sign systems in combination with those found on the interactive whiteboard.

The overall aim of this study is to clarify the situation in school for children with language disorder from the parents? perspective.Data were collected through five interviews with parents who have children of different ages and with various diagnosis within the language disorder spectra. A qualitative method based on a narrative inquiry was used and each interview was based on a interview guide with the following themes: the child?s difficulties, starting school, the school?s pedagogy, homework, action plans, participation and the future.Each story has its own themes, but there are also themes that are common in all interviews. One common theme in the parents? stories is that school has a lack of knowledge when it comes to language disorder.

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

Sweden will, in accordance with the EU-directive 2003/54/EC, move from post-regulating the electricity power grid-tariffs by using a fictitious grid, to a regulation in advance which uses the actual power grid as a starting point. For this purpose a component breakdown of the grid needs to be made to determine the value of the network and by that the tariff price that is reasonable for the network business in question to charge.The primary breakdown criteria is the voltage-level and type of region. Voltage-level is crucial for the cost and complexity of a grid-part, because the higher the voltagelevel is, there are more and stricter laws and rules to follow. This work is limited to the distributionpart of the grid, in other words voltage levels from 20 kV and below.The type of region is crucial to the type of components you can and want to use. In city environments both overhead-wires and independent substations are undesirable for both practical, safety and aesthetic reasons.

Although Dan Andersson (1888-1920) is considered perhaps the most important of the early Swedish workingclassauthors, there has not been much research on his work. Through a perspective based on critical whitenessstudies, intersectionality and existential phenomenology, this thesis performs a close reading of Andersson?sKolarhistorier (1914) and Chi-mo-ka-ma (1920) in order to map the discursive formations of whiteness andblackness in the texts, as well as to expose how these formations interrelate with that of humanhood.Since an underprivileged situation of oppression and poverty is the point from which the fictional worldunfolds in both Kolarhistorier and Chi-mo-ka-ma, whiteness is not an existential style within close reach for thecharacters. In Kolarhistorier the charcoal-burners claim themselves as ?weary of whiteness? and accordingly thetext establishes what the thesis reads as a realm of blackness where the black, male body becomes a locus ofpleasure instead of despair.

Syftet med denna uppsats är att göra en metodutvärdering av metoden, Reading to Learn. Utvärderingen kommer visa om metoden har några begränsningar, för- och nackdelar och om den passar i olika skolämnen. För att komma fram till ett resultat används aktionsforskning vilket innebär observationer, intervjuer och eget utförande. Genom observationer och intervjuer ficks en bra inblick i metoden och utifrån det insamlade materialet kunde metoden utvärderas. Resultatet visar att metoden är användbar enligt olika perspektiv hos lärare.

The effect of the salary system and age on the internal and external motivationThe purpose of the study was to examine how a fixed salary with commission and only a fixed salary, and age affect the internal and external work motivation of sellers. This was studied by a questionnaire and participants were sellers in the call center industry in Sweden. In total there were 112 sellers from nine different companies that responded to the survey. The respondents were divided into groups based on pay systems and age. The measuring instrument used was the Work Extrinsic and Intrinsic Motivation Scale which classifies the motivation of internal and external based on six subscales.