In this Master thesis an effective method is presented to find out what is requested in a forest or outdoor recreation. The aim with the study is to find out how Sveaskog can increase the general interest for experiences in nature and improve the access for recreation. Some questions that have been used to answer this purpose are: Who is visiting/not visiting the recreation area? How is it possible to increase the number of visits? The study is carried out in Kilsbergen and mainly centered around Ånnaboda, which is the natural place for people to meet at and undertake recreational activities. The method that is used is a mail-survey that was sent to visitors and people living in Örebro. People living in Örebro represent potential visitors who live close to the recreation area.

Open source software has recently been discussed, not least in media as a revolution in IT. A number of advantages have been listed in changing proprietary software into open source software. Examples of such pros are no expenses for license fees and improved efficiency. In spite of this, few users have made this change. One of the reasons is a distrust of the quality in open source software.

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

Since the beginning of the new millennium the world?s population has increased exponentially fast. The majority of this growth has been accommodated for by urbanization of the developing world. This in turn has lead to a wide spread of informal settlements. Thus, areas of urban slums, that have risen illegally on the marginal lands within and at the periphery of the formal city.

Today, maintenance is a big part of the daily life on board ships. It is also one of the bigger expenses a shipping company has and without any loss of quality tries to run as economically advantageous as possible. In the hunt for economical savings the shore-based industry has subsequently applied the use of condition based maintenance, CBM, were a component is maintained according to its actual state. This leads to a reduction of maintenance costs since no parts are unnecessarily replaced. However, within the maritime sector a periodical maintenance is still the most commonly used maintenance system.The purpose of this paper is to chart the factors that are the reason for the low implementation of CBM on board the Swedish merchant fleet's ships.

Den här uppsatsen är skriven på uppdrag av GrenseTjänsten Morukulien, vilken är en organisation som hjälper personer, företag och andra organisationer som har ärenden i både Sverige och Norge.Syftet med uppsatsen är att jämföra levnadskostnaderna för en tvåbarnsfamilj i Arvika- och Kongsvinger Kommun. Detta görs genom att se vilken familj som har störst köpkraft. Med köpkraft menas hur mycket man kan konsumera för sin disponibla inkomst.Levnadskostnaderna jämförs för en genomsnittlig tvåbarnsfamilj. Undersökningen bygger på att alla kostnader läggs i boendelandet. Vidare utgås det ifrån att båda familjerna har samma konsumtionsbeteende som en genomsnittlig svensk tvåbarnsfamilj med jämförbar inkomst.

 This essay is about a little community in Sweden where the identity as a citizen of Vadstena expresses itself in different ways, whether the individual has immigrated or has been living there for generations. It is also about those processes and structures creating an experienced alienation and an equally strong expressive perspective from within. How does the social construct appear to those who want to be integrated, and for those who are supposed to integrate the immigrants?.

In East Africa live two species of Griffon Vultures; Rüppel?s Griffon Vulture (Gyps rueppellii) and African White-backed Griffon Vulture (G. africanus). One of the apparently most important factors limiting the population of these birds is food supply. Griffon vultures nest for eight months of the year, and are during this period geographically tied down to the nesting place.

The aim of this masters thesis is to examine the synthesis and the structure of the main class for linguistics F in the Swedish classification system SAB. We want to find out whether F has developed towards a more faceted structure or not. Our theoretical perspective is based on fundamental principles for modern classification. To carry out our investigation the first, the fourth and the seventh edition of SAB is analysed and compared. The results of our study show that the main class F has become more faceted and therefore the possibilities to use synthesis have increased.

Utifrån ett identifierat problem av produktutvecklingsföretaget Prodelox har de tagit fram ett examensarbete med syfte att utveckla ett koncept på ett bord och stol. Bordet ska kunna fällas ut från väggen och bakom ska det rymmas fyra stolar. I uppfällt läge ska bordet ha en extra funktion, den ska ha ett estetiskt värde. Examensarbetet ämnar ta fram olika idéer och lösningar på bord och stolar för att sedan välja ut ett koncept. Idén med ett bord på väggen med stolar integrerade grundar sig i dagens samhälle.

Background: Research has shown that people with limited hand function , and above all osteoarthritis of the thumbs , a limited task ability in daily activities. At a disabilities can be the person's identity, well-being and ability to participate in society is changing. Purpose: The purpose is, through a literature review describing occupational therapy Conservative interventions for people with osteoarthritis of the CMC 1 joint and its consequences for the performance of activities of daily living . Procedure and Analysis: The method in this study, a systematic review of scientific literature used. Database search and manual search occurred during the period from March 2014 to May 2014 .

ABSTRACT Background: Aging and losing cognitive and physical functions is difficult. To also be affected by dementia means that you lose some part of your identity and the ability to take care of yourself. It is important to find alternative, non-pharmacological ways to increase health for the elderly and those who are affected by dementia. When dogs are used for therapeutic purposes in health care it is roughly divided into two different forms; AAA (Animal Assisted Activity) and AAT (Animal Assisted Therapy). AAI (Animal Assisted Intervention) is also used as a term, in which AAT is included.

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

The essay deals with the understanding of the two key concepts from Sein und Zeit (SZ) mentioned in the headline, including a debate on the issue of das Man in Inquiry: an Interdisciplinary Journal of Philosophy. It is noted that reading SZ involves being simultaneously written by the work in a process of reciprocity; this entails a questioning of alleged possession of this or any work, it having been made accessible to the public by its publication.Das Man, as a concept for inauthenticity, needs a counterpart for authenticity, which in SZ is provided by Eigentlichkeit, Self-ownership.This comes into existence via ?being-towards-death?, where the caring being, as a being of possibilities, encounters its ultimate possibility death which is also the end of possibilities.The Inquiry debate, the main contenders of which were Hubert Dreyfus and Frederick Olafson, hinges on the question whether das Man should be understood primarily as ?at bottom a deformation of Mitsein? (Olafson) or ?the conformity necessary for the institution of collectively intelligible social practices (Dreyfus, in the words of his advocate in the debate, Taylor Carman). Both sides, however, give evidence of misreadings of SZ of a kind that call for an explanation. The proposal is that this could be given in an analysis of such a rhetoric of polemics that transforms SZ into a state of Vorhandenheit when making it an object of investigation by the contenders rather than such a tool for being-changed that is mentioned above.The relation between the two aspects of das Man, as oppressive know-all or as forms of established truth for Dasein, remains unsolved, however.

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.