This work broadly illuminates the conditions for increasing the commissions of forestry services within the whole, or parts of, the western regions of Stora Enso?s operating area. Through a questionnaire, a survey was made examining whether the owners of the forests themselves do the forestry on their woodlands. This foremost concerns the pre-commercial thinning, but also planting and soil scarification. The survey also shows who are buying the most part of their forestry services and who are carrying it out themselves.

En harmonisering av redovisningsregler håller just nu på att ske i Europa. International Accounting Standards Board, IASB, har utvecklat en standard som ska medför att redovisningen av finansiella instrument ska vara lika och Europaparlamentet har godkänt den för användning inom unionen. Standarden är IAS 39 och från och med den första januari 2005 är koncerner som är noterade på en börs tvungna att redovisa och värdera sina finansiella instrument efter denna. IAS 39 behandlar redovisning och värdering för alla finansiella tillgångar och skulder och är således mycket omfattande. Mot bakgrund av detta blev syftet i denna studie att undersöka vad svenska företag tycker är positivt respektive negativt med det nya sättet att redovisa finansiella instrumenten, samt varför de tycker som de gör.

According to The National Board of Health and Welfare, about 200 000 elderly persons get some help or support with eating or nutrition problems. This was approximately 2 percent of the population. Older people in sheltered accommodation in community care were not able to manage their own nutrition. The older people were dependent on the food that was offered to them, when and how the food was served. This was a specific responsibility for the nursing staff.

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

This thesis concerns to investigate renovations of existing buildings aiming at enabling energy efficiency, from a conservation and restoration perspective. This includes performing case studies of three projects in the Gothenburg area where renovations has been done and an analysis of directives raised by the EU and later implemented by the Swedish National Board of Housing, Building and Planning, Boverket. In addition to these, regulations enforced by the Swedish law, related to the topic, have been considered.The investigated projects in this case were the housing cooperative Välten in Brämaregården, the Solar Buildings in Järnbrott and Gårdsten as well as Katjas Gata 119 at Backa Röd. In order to measure and compare the results of these projects a comparison between the pre- and post-restoration energy consumption have been performed. To capture additional perspectives the grading system Operation Kungsörn has been applied.Regarding the comparison of energy consumption the renovation of Katjas Gata 119 was found preferable but showed in my view lacking attention to the cultural heritage of the area.

The aim of this study was to explore the social background of the people convicted of drunkenness offence in the town of Ljungby between 1936 and 1947. Drunkenness offense was sentenced to those found drunk in public but also societys attempt to control the s subclass. This view was in contrast to the ideal of the well-behaved worker who also spread during the end of the last century. Based on information found in index cards for drunkenness offenses provided by Ljungbys temperance board this studie explores whether alcohol use changes in different social classes. By mapping the offender's profession, age, gender and housing situation, the study shows clear overrepresentation of working class men.

This essay is about the asylum and immigration politics within the EU. Due to the heavy criticism the EU has been exposed to from among others different kind of human rights organizations I have become interested to find out what kind of asylum and migration politics right now is being formed by the member states of the union. Thus the purpose is also to see if the EU is creating a policy within this area that intends to live up to the human rights obligations.My overall research question is:Which ideas characterize the asylum and immigration politics within the EU?The theoretical perspectives of universalism and particularism are used as two analytical tools in order to understand the phenomenon I am investigating and to identify its characterizing ideas. In my essay universalism and particularism are used as opposite ideal types.

The setting of pupils' final grades in the Swedish upper secondary school system is the responsibility of their teachers and once grades are set, they are not open to appeal. This can be compared with the British system where an external, central examination board sets the final grades based on the result of externally marked examinations (A-levels). These grades are then open to appeal if it is felt that an injustice has been made.This research paper has been an investigation into how pupils in one Swedish upper secondary school attempt to influence their teachers in the grade-setting process and how these teachers are affected by these different methods. Five teachers in total were interviewed in a qualitative case study. The study has also taken up the controversial issue of how grades, which are set individually by thousands of teachers across the country, can be deemed to be fair and equivalent.The study revealed that pupils employ many different methods when trying to influence their teachers in the grade-setting process e.g.

The prevailing urban migration is a worldwide process. This results in growing cities and a diminishing proportion of people living in the countryside. As the urbanization continues a large amount of the world?s population is expected to live in urban settlements of informal character by 2050. Green Belt has for many years been used to control urban growth and to secure the sustention of larger green areas around towns and cities.

Today?s housing system for laying hens has limitations for the hens natural behavior. Despite the current law of prevention of cruelty to animals, this might implicate health problems for the hens. This degree project is aiming to improve the situation for laying hens in cage-systems. The aim with our project is to bring forward a draft of a cage that improves the welfare of laying hens.

This thesis concerns the Gotlandic hill-forts (sw. fornborg) situated on a cliff or in an elevated position and which traditionally have been referred to as cliff-forts (sw. klintborg/höjdborg). The study derives from the notion that these monuments, diverse in size and shape, by archaeologists have been viewed and treated as a homogeneous category of ancient remains. The author?s key aim is to challenge this perception by identifying various subcategories from the 28 cliff-forts on the island.Ever since the archaeological discipline initiated the study of cliff-forts in the late 1800s and more or less to present day, the interpretations have been almost solely dominated by explanations of the military and defendable nature of them.

This paper has it?s background in Physical Activity on Prescription, a projectwhich the Swedish sports movement is part of. The study refers to a limiteddivision of sports for adults, namely a phenomenon here by referred to as dropin-activity. This form of physical activity is characterized by an understandingthat the participant often lack experience and that it is possible to pay for eachoccasion. The purpose of the study was thus to take a closer look on organized,non-profit sports clubs which offer this type of exercise for adults.

This study investigated a local aspect of theSwedish elementary school modernization process between the years 1871-1882.Previous studies have been drawn from the school inspectors own reports andshow that the schoolboards housed a negative and resentful attitude towardsreforms and the school inspectors often felt that the parish priests were moreinclined to changes than the schoolboards themselves.  Other research on elementary schoolmodernization has stressed the matching grants as a major cause of developmentand further establishment. In this study, however, a schoolboards own notes inthe form of meeting protocols during an eleven year period as well as a letterby a priest Erik Lundberg, Redogörelseför skolhusfrågan i Tierp dated 6 October 1880 were analyzed to see if theprevious explanation of school modernization, in particular with regard to thereluctance to change by the schoolboards goes to demonstrate and confirm. Theresults of this study have shown that even if the schoolboards do notimmediately follow the school inspectors instructions, it seems not primarilybeen due to resentment. Reforms within the school world are well known forbeing time-consuming but for the current period, as this study concerns andwithin this specific parish there were conflicts of interest which are notshown when only the inspector?s accounts and reports are examined.

Denna studies övergripande syfte är att studera hur personer som härbärgerar flyktingar ser på relationen mellan individers handlingar och hela samhällets ansvar för flyktingarna. För att uppnå syftet studeras tre mer konkreta frågeställningar; hur människor som härbärgerar papperslösa finner legitimitet för sin handling, hur de tror att andra människor i samhället ser på deras engagemang och vad de själva tycker om människor som inte är engagerade i detta. Studiens teoretiska utgångspunkt bygger på Jürgen Habermas arbete för att begreppsligöra civil olydnad. I syfte att sätta in dessa i en förståelse hur informanterna ser på sig själva i relation till samhället används också Georg Simmels teoretiska tankar om samhället utifrån hans begrepp; kristallisering, dubbel kategorisering av människor och församhälleligande (vergesellschaftung). Som metod för att samla in studiens källmaterial används en tematiskt öppen intervju. Kodning och analys genomförs med så kallad databaserad kodning, som sedan med hjälp av identifierbara underteman (antingen förbestämda eller skapade av informanterna) försöker bena ut en tankestruktur hos informanterna som kan besvara på studiens frågor.Resultatet av studien visar att legitimeringen har två delar. En är att de bistår med akuta åtgärder som exempelvis tak över huvudet för människor i nöd, den andra är att de vill ändra "systemet" på längre sikt.  När det gäller den andra frågan, menar informanterna att de i många fall beskrivs som hjältar av andra. Den sista frågan kan delas upp i två delar.

Purpose of this thesis is to study the impact of wind turbines on their surroundings. It also aims to analyze how the communication looks between the authorities, the planner and local residents prior to the establishment of wind turbines in Lännäs/Odensbacken in Örebro, where three wind turbines set up in a group.The results of this survey show that the participants experience themselves not as especially disturbed of the turbines in the form of large noise, shadows, and sleep disturbance indoors and outdoors. Participants felt that no change had taken place on the natural environment (52%) since the turbines became operational. It was 49% of participants had got no information about the establishment of Örebro Municipality, Örebro County Administrative Board or Wind Power Company. Scientists/­experts had the highest confidence of 86%, politicians and the media/journalists had least confidence.