Bakgrund: MoDo Skog upplever idag att deras ekonomistyrning i allt för hög utsträckning fokuserar kostnader, framförallt kostnader som förknippas med avverkning samt transport av råvara. Som ett led i denna kostnads-fokusering har MoDo Skog en misstanke om att det förekommer suboptimeringar inom virkesflödesprocessen. Före-taget upplever dessutom att de är dåliga på att mäta och följa upp så kallade mjuka faktorer.Syfte: Vårt syfte med denna uppsats är att kartlägga en virkesflödesprocess och därefter undersökaförutsättningarna att utarbeta ett Balanced Scorecard med funktionella nyckeltal. Avgränsningar: Arbetet inom fallföretaget begränsas till att gälla virkesflödesprocessen från avverkning till dess att råvaran kommer till industrin på Iggesundsregionen. Vi beaktar endast de avverkningar som sker på fallföretagets eg-na marker.Genomförande: Studien har genomförts på fallföretagets region Iggesund.

This essay is a selective review of Nordic literature with the aim to explore contemporary conceptions of male-on-female rape, to increase the understanding of how these can construct ?a real rape?. To achieve this two questions were formulated: What circumstances can cause an incident not to be defined as rape? What circumstances can cause an incident to be defined as rape? Searches in international and Swedish databases led to initial selection of peer-review journal articles and dissertations that were reviewed against set criteria. These criteria were met by 8 studies, that were assigned codes, from which comprehensive categories were developed.

Using a discourse analytical approach this thesis examines a selection of user reviews concerning Stephenie Meyer?s Young AdultNovel Twilight, published at LibraryThing 2009-07-01 ? 2010-12-31. The aim of the study is to identify and shed light upon the conceptions relating to target audiences distinguishable in the reviews and todiscuss the possible consequences of categorizing fiction by age of theintended reader. In order to accomplish this, the study examines the conveyed images of Young Adult fiction and grown ups? reading of Twilight.The thesis concludes that several discourses regarding Young Adult fiction are distinguishable in the material; some of which concern level, quality, and writing style, others thematic and contentbasedaspects, while one concerns fiction aimed specifically at girls.

This master thesis is written in the purpose to discover which attitudes the public libraries in Sweden and Denmark have towards offering popular music to their patrons, how they motivates their choices and why they make the choices they make. The essay focuses on the differences and similarities between the Swedish and Danish libraries and relates their attitudes to the Finnish researcher Sanna Taljas three discourses regarding music policies in libraries.We examined this by sending out a question sheet to public libraries in Sweden and Denmark, the questions were regarding popular music's place in the library and how they build up their music collection. The question sheets were sent out to a total of 116 libraries of which 46 were Danish.The conclusions we drew after our examination were that Danish and Swedish public libraries have a lot in common in the way they regard and distribute popular music in the public libraries. Both of the respondent groups puts user demand high on the priority list as well as having a collection that holds significant works of many genres..

Revisionsplikt i små aktiebolag har debatterats flitigt i affärs- och fackpress i Sverige de senaste åren. Från 2007 är Sverige ensamt bland de gamla EU-länderna (innan utvidgningen 2004) att ha kvar revisionsplikten för samtliga aktiebolag.Utredningens syfte är att beskriva hur en slopad revisionsplikt kan påverka Handelsbankens och SEB:s kreditbedömning av små aktiebolag. För att uppfylla syftet har vi genomfört två intervjuer på respektive bank. Som teoretisk referensram för bankers kreditbedömning används agentteori. Där beskrivs hur asymmetrisk information mellan långivare och låntagare skapar risk för negativt urval (adverse selection) samt osäker lojalitet (moral hazard).

The aim of this master thesis is to examine readers? advice in weblogs - frequently modified web pages with a series of archived entries. We have chosen to study a specific kind of entry that contains information about a book of fiction- not for children and young adults - and the bloggers? comments regarding that same book. The entries are published in ten weblogs that all deal with literature and reading.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

Cirka 300 000 individer drabbas årligen i världen av oral cancer och mer än nittio procent av alla orala cancerformer utgörs av skivepitelcancer. Den femåriga prognosen är generellt 50 % och den 5-åriga relativa överlevnaden har under en tioårsperiod förblivit densamma. Detta motiverar utvecklingen av bättre prognostiska markörer och diagnostiska metoder för att tidigt identifiera de patienter som har risk att utveckla oral skivepitelcancer för att förbättra prognosen och minska lidandet genom tidig insatt behandling. ?-catenin är en adhesionsmolekyl som är viktig för bibehållandet av cellulär integration och avvikelser i celladhesionsmolekyler tros spela en central roll när tumörceller invaderar närliggande vävnad det vill säga metastaserar till andra organ. Syftet med studien är att med hjälp av immunohistokemi undersöka om ?-catenin kan fungera som en prognostisk markör för utvecklingen av oral skivepitelcancer.

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

The purpose of this thesis is to find how to work with pedagogical documentation with the aesthetic subjects of dance, music and visual arts. The study also aims to investigate how teachers themselves believe that documentation of these subjects make visible the children?s learning processes. Also to explore if there are any differences in how teachers document the various subjects, and if so, how they can learn from each other to develop the work with pedagogical documentation. I have chosen to use qualitative interviews with a selection of three pre-school teachers who have been working with either dance, music or visual arts.

The Psychology Driving and Barriers to Skunk Work Projects (referred to throughout this thesis as the paper) represents a study predominantly on Tetra Pak from a selective perspective, the innovators. Innovators both past&present whose initiatives contribute to the well being of Tetra Pak as well as one from Ericsson were consulted. As with individuals, organizations possess definable characters that are influenced by the various stages of their life cycle. Theories of corporate life cycle phases and organizational character analysis were therefore employed to identify and explain organizational barriers to skunk work leaders&managers. Predicated on the Organizational Character Index survey developed by William Bridges PhD (himself a recognized leader in the field of transition management) and administered to sixty-one managers within a Tetra Pak business unit established the benchmark.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

This study highlights the importance of computer technology and its impact on elder care staff's skills development in the public sector. The government presents the digital agenda within which information and communication technology today is considered to have a potential for sustainability, growth and development. According to the EU Commission, there are several important elements that should be improved to digitize the workplace. Among these are digital literacy, collaboration between agencies and increased investments in research, education and innovation. New technology can be understood in different ways by individuals, some see the computer as something positive and exciting, while others may find it hard to see the opportunities for learning and development.

AimThe purpose was to make researches into and illustrate how the leadership looks like at sporting event, concerning human communication.The following issues have been treated: What is characteristic for leadership during a sporting event? What does communication look like within the managerial? What kind of problems appears or can appear on account of defective communication at sporting event.MethodThe method being used is qualitative, based on interviews with three group leaders and one project leaders, all working for a summertime sporting event. As a form of basis a search for existing literature and articles on this subject were accomplished. The selection was made after having consulted a person of proportionately high station, active at the invested sporting event.ResultsAs a result of the essay, I have brought out, that leadership is different from group leaders and project leaders. Their difference in assignment demands different leadership, and that explains the occasion.

This is an explorative study about subject indexing of a special collection of books, administered by the John Andrén Foundation at the library of Ystad. The study summarises a number of theoretical perspectives as well as some practical instructions on how to carry out the task. Theories have been placed into five different groups according to their various approaches to subject indexing. These have been analysed in regard to their usefulness to the Andrén collection. The authors have tested and evaluated six practical models on a selection of books from the Andrén collection.