Alla typer av organisationer använder sig av budget. Budget är en plan som hjälper till att förutsäga framtiden. I kommuner används budgeten som ett verktyg för att visa kommunens omfattning och inriktning av den verksamhet som de bedriver. Kommuner kan använda sig av olika typer av budgetar som till exempel rambudgetering och behovsbudgetering. Kommuner har olika förutsättningar för att bedriva sin verksamhet utifrån antalet invånare, befolkningsstruktur och geografiskt läge.

Ammerån which is a small forest river in eastern Jämtland is a well-known river that has been a popular fishing river for a long time. The actual Ammerån begins downstream the lake Solbergsvattnet at Hammerdal and flows into the Indalsälven 10 km upstream Hammarstrand. The river environment switches between forests with wilderness feeling and open agricultural land. The entire Ammerån is today a nature reserve and protected from hydropower development. Fishing in Ammerån has mainly been focused on trout and grayling, and is so even today.

Strömstad is a small city located on the Swedish west coast. Urbanization and development is acurrent issue for the municipally, as for many other in the current situation. The municipal housingcompany Strömstadsbyggen is one of the parties involved in the extensive development that mustbe implemented to meet the changes and developments which the issue holds.One area that is of interest in the discussion is Rådhusberget - this due to the existing infrastructureand unique qualities that the area holds. In order to achieve the best solutions possible for the area,Strömstadsbyggen wishes to listen to what the existing tenants at Rådhusberget thinks and feelsregarding the area and its future potential.This thesis has therefore been carried out in collaboration with Strömstadsbyggen and has beenaimed at identifying the current tenants' thoughts and opinions in the existing area of developmentand infill potential. The aim of this work was also to investigate how the tenants value their homeand local environment in its current state, and what their wishes are for the possible futuredevelopment of Rådhusberget.To achieve analyzable results concerning how the tenants perceive these aspects, an extensivesurvey have been carried out which were sent out to all tenants in the area.

This thesis has been made on behalf of SCA Skog AB to assess the need of boron in Swedishforest fertilization. Boron has been added to Swedish forest fertilizers since the beginning of the1980s. This makes the fertilizers more expensive and therefore has the necessity of boron inSwedish forest fertilization been raised.The Swedish bedrock generally contains small amounts of boron. The boron in the bedrock istightly bound to the mineral tourmaline and mostly unavailable for plants. This leads to that thecontribution of boron to the soil from weathering is very low besides soils with marinesediments.

The red-tailed monkey (Cercopithecus ascanius) is a small, alert and active animal inhabiting forests with dense vegetation and as such hard to observe in its natural habitat. The principal aim of this study was to scrutinize whether the methods, previously used in a behavioural study of the blue monkey (Cercopithecus mitis) can be applied in studies of the red-tailed monkey?s behaviour as well. Additionally, habitat preference and foraging behaviour of the red-tailed monkey were examined. The study was carried out between the 16th and the 22nd of March 2009 in the Sabaringo forest, located on the western border of the Masai Mara National Reserve.

Soil organic carbon (SOC) stocks and fluxes in forest ecosystems are influenced by natural and human disturbances. In the tropical regions the highest impacts on disturbance in forest C cycles are related to human activities such as conversion of natural lands to cropland and pasture areas and to forest plantations. The disturbances in the forest C cycles will release CO2 emissions to the atmosphere triggering global warming. In this study the focus was set in subtropical soils in Brazil, south extreme region of Bahia. The aim of the study was to investigate whether reforestation of Eucalyptus plantations under former pasture areas will help mitigate climate change through carbon sequestration.

When the producers? responsibility for packaging was introduced in Sweden in 1994 the industry set up public recycling stations to facilitate the collection of the waste material. In order to establish recycling stations at suitable locations the municipalities assist the industry?s service organization for operation of the recycling stations, the Package and Newspaper Collection Service (Förpacknings- och tidningsinsamlingen, FTI). The objectives of this thesis are to improve the service of the public recycling stations within Lidingö town and to increase the accessibility to these stations for the inhabitants of Lidingö.

Strömstad is a small city located on the Swedish west coast. Urbanization and development is acurrent issue for the municipally, as for many other in the current situation. The municipal housingcompany Strömstadsbyggen is one of the parties involved in the extensive development that mustbe implemented to meet the changes and developments which the issue holds.One area that is of interest in the discussion is Rådhusberget - this due to the existing infrastructureand unique qualities that the area holds. In order to achieve the best solutions possible for the area,Strömstadsbyggen wishes to listen to what the existing tenants at Rådhusberget thinks and feelsregarding the area and its future potential.This thesis has therefore been carried out in collaboration with Strömstadsbyggen and has beenaimed at identifying the current tenants' thoughts and opinions in the existing area of developmentand infill potential. The aim of this work was also to investigate how the tenants value their homeand local environment in its current state, and what their wishes are for the possible futuredevelopment of Rådhusberget.To achieve analyzable results concerning how the tenants perceive these aspects, an extensivesurvey have been carried out which were sent out to all tenants in the area.

Today  Real  estate  companies  face  the  challenge  where  extensive  renovations  on  existinghousing built before 1980 must be performed. Conditions have changed and the housing need performance-­?enhancing measures that meet today's quality. With a current renovation rate,  it  would  take  30  years  to  meet  the  renovation  needs.  The  renovation  rate  must therefore rise dramatically, which requires the real estate companies to act consistently in accordance with commercial principles and in an economically, socially and environmentally responsible way.The  paper  discusses  renovation  strategies  in  four  municipal  housing  companies  in  the Stockholm  suburbs.  The  report  includes  surveys  of  four  ongoing  renovation  projects; Fastighets AB Förvaltaren in Sundbyberg project Hundloken 3, Stiftelsen Signalisten in Solna project Ritorp, Sollentunahem in Sollentuna project Svalgången och Väsbyhem in Upplands Väsby project Dragonvägen. The main purpose of this study was to analyze the practices of redevelopment projects.

?BAKGRUND: Antalet multisjuka äldre personer ökar och ett omfattande vårdbehov kan skönjas. Vårdens organisation och hur den fylls med innehåll påverkar relationen till patienten. Ledarskapsstilen påverkar upplevd arbetstillfredsställelse och den kultur som vårdpersonalen skapar tillsammans avgör livskvalitet och vårdandets kvalitet för patienten. SYFTE: Syftet med studien är att utifrån semistrukturerad observation beskriva arbetsinnehållet och ledarskap för en första linjens chef inom kommunal äldreomsorg.

Z39.50 is a standard protocol designed to create an interface between diverse computer databases for diverse information needs. Since it has to be adjustable it is also complex and demands a certain degree of expertise when being set. However, the aim of this paper is not to make a theoretical description but to examine certain conditions in practice. From the perspective of Swedish research libraries two principal hypotheses are examined: 1) the implementation of a given technology (Z39.50) is primarily influenced by social circumstances, and 2) the way in which the technology is implemented will bias the results of information retrieval. For this examination we need a framework of theories concerning the relationship between technological development and society, organisational theories and database theories.

The residential yard at Kvarteret Landsfiskalen 1, in the area Herrgården in Rosengård, Malmö was built in 1971 and has since then been reconstructed twice, in 1984 and 2008. The yard is found in an area which was built during the years 1965 ? 1974, a period in which the swedish goverment approved a decision to build one million homes, and much of the events in this particular yard is also typical for the process in many other areas built during the same period.At the original construction the design of the yard was entirely incused by the pressure in time and finance, one was under at that time, in order to over- come the housing shortage. The design it has nevertheless been given, reflects the esthetic ideals of that time well.The building of the area was barely finished when the swedish authori- ties started handing out grants in order to support the rearmament of the outdoor environment in the areas built during the so called ?million program?.

Many participants in the Swedish timber market procure raw material from private forest owners. They often also offer forest services to ensure reforestation after final felling. Selling silviculture services can be a part of creating a long term relationship with the landowner for future timber purchases. The Swedish Forest Agency monitors forest rejuvenation results in the entire country. In the latest survey (2006 - 2008) the proportion of approved regeneration area was 78%.

In the 1970?s it was predicted that in the beginning of the 21st century there would be a timber shortage in Sweden and a large scale introduction of the exotic tree species lodgepole pine started. An introduction of a foreign tree species means a risk of a negative influence on the forests ecosystem. Today, the stands that were established in the 70?s are middle-aged and the effect on the forest floor vegetation can be studied.

There is a relationship between confidence in management and personnel satisfaction. The personnel?s confidence in management can be seen as a fundamental tool which is needed to ensure the success of the organizations mandate. This study investigates how management works to create and maintain confidence. The conditions that management has for building confidence are explored, as well as the significance of leadership in the building of confidence.