Within the next five years about 15 % of the Swedish forest owners that will undergo a succession of ownership. Presently the most common way to acquire a forest estate in Sweden is to acquire it within the family. To decide to let go after a whole life as a forest owner and manager of your own land is for many people a hard decision to make and often requires a long process. The complex process that a succession of ownership often is includes both questions about economy, legal aspects and regulations, taxes and questions of more personal nature, often called soft issues. These personal aspects or soft issues are important and can if handled poorly or not at all negatively affect relationships in the family for a very long time.

Unemployment amongst Swedish citizens is higher within the group which falls under the designation foreign-born. The aim of this thesis is to examine which municipal factors that can explain the differences in unemployment amongst foreign-born relative to native born.The empirical models are examined with both cross-sectional data for the year of 2010 and panel data for the years of 2002-2012. The examination is implemented through a linear regression analysis of the type Ordinary Least Squares (OLS) and Fixed Effect regressions. A theory section will be presented where the theory on Non-Accelerating Inflation Rate (NAIRU), theories on discrimination and country-specific human capital are illustrated.The result from the cross-sectional data shows that the amount of foreign-born, the level of foreign-born immigrated from Nordic countries have a significant negative effect on unemployment amongst foreign-born. The general unemployment shows a significant positive effect on the unemployment amongst foreign-born.

?Are the headwaters streams at the right position in the map? is a study that has been performed on behalf of Holmen Forest, region Örnsköldsvik. This study will be the basis for deciding if the Hydrology Layer Property map or Holmen Forest map will be used for planning nitrogen fertilization in forestry. The background to this study is that nitrogen fertilization near water will increase the risk of nitrogen leaching out into the water systems, which has a negative impact on the environment. The headstreams positions have been recorded in the field with a GPS and the data analyzed in the geographic information system ArcMap.

For this study I use a critical realism approach and the aim with the thesis is to elucidate humor as a socially reflexive tool. My investigation has its starting point in the stand-up comedy arena, which I mean can exemplify a social context where the communication is focused around humor. I mean that humor can be used to create imaginary variations of the knowledge and truths, which we live our lives according to. The asymmetrical interpretations of the socially reflexive tool humor can be used to identify, elucidate, and cope with the diverging truths of life. But even though humor has boundless possibilities to reshape knowledge, it is also limited by the social contexts where it is mediated and by the involved individuals that create the humor or sanction the humor positive and/or negative..

Active ownership is widely regarded as positive for the development and performance of businesses. In this paper, we investigate the impact of ownership concentration and owner identity on return on equity (ROE) in Swedish companies between 1986 and 2008, and show that active ownership might suffer from opposing effects. We find evidence, albeit weak, that ownership concentration has a positive effect on profitability, but that it levels off at high levels of ownership shares. Furthermore, we propose that family ownership has a negative effect on profitability. Our results are dependent of choice of statistical method, but show nonetheless a need to reevaluate what seems to be a universally positive view of active ownership..

In this study, we examine the presence and consequences of CEO overconfidence in the Swedish market. We identify overconfidence with two insider-trading based measures and find that overconfidence is apparent among one third of CEOs in companies listed on the Swedish stock market. We also find that these CEOs are more prone to carry out acquisitions, as the probability of conducting an acquisition increases by 27 % if the CEO is overconfident. However, we do not find evidence that acquisitions by overconfident CEOs are more value-destroying. This finding contradicts results from previous studies conducted on Anglo-Saxon markets that suggest that overconfidence has a negative impact on the value-creation in acquisitions.

The purpose of this thesis was to examine how women who have committed crimes feel they have been treated by authorities. Our research questions were: How do women who have committed crime feel they have been treated by authorities? How has this treatment affected the women and their life worlds? In our study we have conducted semi-structured interviews with four women who have committed crime. Our theoretical basis has been phenomenology, symbolic interactionism and Hirdmans theory on the gender system. Our main results show that the women have different experiences of treatment, some positive and some negative.

The business mission of Norra Skogsägarna is to achieve a profitable forestry for the private forest owners. With this as a background it is of interest for the forest owner association to know how forest owners think about voluntary retentions, the methods of increasing production and quality and if there are differences between those who have chosen to certify their forest and those who haven?t. This kind of knowledge is of importance, to in an effectively and adjusted way, help the forest owners achieve a profitable forestry. The objective of this master thesis is to increase knowledge about private forest owners? opinions of the methods of increasing production and quality and to what extent these methods are used.

In this essay I plan to mainly write about the Christian church. However, I will shortly mention other parishes.In the first part I will in the first chapter write how the church saw earlier on HBLT (Homo-, Bisexual, Lesbians and Transgender) people. In the second chapter how the situation is today and finally in the third chapter I will try to see how the situation is in the future in both in a positive and negative aspect.In the second part I will write about Troy Perry, the founder of M.C.C. Metropolitan Community Churches). In the first chapter I will write shortly about when he was growing up, in the second about his vocation to become a minister and in the third chapter about his founding of M.C.C.In the third and last part I will in the first chapter write about the first years, in the second chapter about how it is today and in the third and last chapter what the elders in the church sees how the future will look like.My main question is to see if M.C.C.

Background: The majority of nurses experience work relatedstress, which can lead to a negative impact on patient care. Thestress can be handled by coping strategies. Aim: To illuminatecoping strategies among nurses experiencing work relatedstress. Method: The study has been accomplished as aliterature study, with a systematic review of scientific articles.Findings: Following coping strategies appeared: problemsolving, long-term strategies, passive strategies, leisurestrategies, social support and mental strategies. Conclusion:Awareness of coping strategies for dealing with work relatedstress, can lead to improvement in patient care..

Safety and risk management currently have a starting point based on the negative outcome of safety, thus the lack of safety. The starting point for the thesis is to find a way to measure the positive outcome of safety through ergonomic aspects regarding chemical plants that are covered of the Seveso II Directive.Through a literature study of safety and ergonomics fourteen key aspects of safety were found. Safety Performance Indicators (SPI's) are used to assess the fourteen identified proactive indicators of safety. An analysis in three steps - called risk status assessment - is design to give an SPI its value. A pilot study of the risk status assessment was performed at the ethanol producer Lantmännen Agroetanol in Norrköping, Sweden..

This study is based on a statistical analysis of fundamental key ratios on the Stockholm Stock Exchange during the period 2004-2012. In total 35 financial ratios of 90 companies were tested, ultimately five ratios remained within the 5% significance level. These ratios were ROA, P/B, Total Yield, EV/EBIT and Operating Margin. A custom made investment model was created based on the purpose to achieve a risk-adjusted excess return. The results in general did not show any significant difference in return between the model's portfolio and index.

Sweden's school voucher reform has made the Swedish school system into one of the world's most liberalized. The debate concerning the ownership of Swedish schools is intense and the Swedish Minister of Education is open to restricting private equity owned companies from running schools. Interestingly, fewer calls are heard for restricting smaller profit-driven companies from owning schools. This essay aims to examine whether or not the quality of education provided by an individual school changes if it is acquired by a large private equity owned school group. This is done by conducting a comparative study on four independent schools recently acquired by AcadeMedia, Sweden's biggest private equity owned school group.

The goal of this paper is to examine whether the introduction of a qualifying day in the use of sick insurance in the Swedish welfare system resulted in an increase in the use of parental benefits as substitute to avoid the qualifying day. We believe that this could be the case because of the higher gain from the welfare system. We use OLS to perform a linear regression from a data set from the data base LINDA during 1991-1996. The results in this paper are that there is a significant increase in the parental benefit after the reform although there is a negative trend for parental benefit during the examined period..

The study is made in Nacka, a suburb of the capital of Sweden, Stockholm, and focuses on ?the parental school choice" that takes place when children start in first grade at the age of six. New differences in the number of pupils attending various municipal schools have appeared after reforms in the early 1990s giving parents free choice of elementary school for their children. Some schools are located in areas where most children have a middle class background, while others are placed in less attractive surroundings where the parents have a lower educational status, and are more often immigrants. Parents living in the latter kind of surroundings can now send their children to schools further off, but located in more attractive areas. This leads to some schools get an increasing number of pupils and others gets a decreasing.