Thinning is the partial removal of trees in a forest stand prior to final harvest. The term can be divided in pre-commercial thinning where little if any volume is removed from the stand and commercial thinning where removals are intended to provide a positive economic result. From a silvicultural point of view, the goal of thinning is to enhance future crop tree quality by removing low-quality stems and providing sufficient space for the accelerated development of retained ones (Huuskonen & Hynynen, 2006). The goals of this study was to see if commercial thinning could positively affect the short and medium term timber supply (MTTS) in the Interior regions of British Columbia (BC), and whether or not Scandinavian forestry practices could be adopted in the BC context. The mountain pine beetle (Dendroctonus ponderosae Hopkins) has created significant forest planning problems in BC. The annual allowable cut (AAC) was raised to capture beetle-killed timber while still merchantable.

AbstractThe use of temporary agency workers has increased significantly during the last decades. Due to considerable differences in the legal status and working conditions of temporary agency workers within the EU, the directive 2008/104/EC on temporary agency work was adopted in 2008. The current directive has a two folded purpose, first and foremost to improve the employment and working conditions for temporary agency workers, by establishing the principle of equal treatment. The second purpose is to create greater acceptance for the temporary work agencies, and also to review and remove any unjustified restrictions or prohibitions against them.There are several different models for labour market regulation represented within the EU. The Swedish and Nordic model has through history relied heavily on regulation via collective agreements, entered into by the social partners, with a minimal amount of state interference and regulation.For Sweden there is a potential problem in the implementation of the directive on temporary agency work, since it follows from case law by the European Court of Justice (ECJ).

The work place is becoming more flexible and an increasing number of employees report to a leader in another location or country. The borders between different countries, work places and cultures are diminished to a greater extent than before. Working from a distance means new opportunities in terms of competence development, flexibility in working hours, tasks and resources, a larger platform for various career opportunities and an expanded network. The purpose with this study is to examine how leaders can create a successful virtual team and motivate remotely. The qualitative study is carried out through interviews with leaders and employees within Nielsen Nordic.

During the time I've attended the programme to become a Transportation manager, I've been presented with quite a large number of different words. My purpose with this paper is to take a closer look at them, and see if they're sustainable concepts. This paper will be a literary study, and be on a wholly theoretical level. After a thorough examination of the various words, I've come to the conclusion that these words that I've chosen aren't just fad-words. They're going to be around for quite a while, this due to the fact that they're based on good ideas from the get-go.

Bakgrund: I och med att Basel II har instiftats i Sverige så måste finansiella institutioner beräkna sin marknadsrisk på sina portföljer. Detta kan göras genom olika VaR metoder. Dessa ger dock olika uppskattningar på marknadsrisken. De finansiella instituten får använda sig av den metod som de anser reflektera marknadsrisken bäst. Det finns dock ingen metod som utsetts till standard.Syfte: Syftet med detta arbete är att jämföra olika VaR-metoders skattning av marknadsrisken utifrån verkligt utfall, för att urskilja vilken metod som är funktionsdugligast.Avgränsningar: Denna undersökning inkluderar fyra olika VaR metoder.

Background and Problem: The lack of auditor independence is discussed being oneof the reasons to scandals such as Enron and HQ. A pricing strategy that has beendebated impairing auditor independence is low balling. To win a new client in atender process, audit firms supposedly offer an audit fee below cost and then increasethe fee the following years to recover the initial loss. The auditors? future financialinterest in the company due to the initial loss is by some believed to impair auditorindependence, which makes low balling in Sweden a relevant phenomenon to study.Aim of study: This thesis aims to explain if low balling exists on the Swedish auditmarket and if the size of companies affects the results of low balling.Methodology: To achieve the purpose of this thesis, a statistical study wasconducted.

Herbivore impact on the Swedish forest has under a long time been a common subject of debate. There are many different opinions depending on what direction the forest owner has with his/her forest. Populations of moose and roe deer have increased significantly in Sweden during the last decades. The purpose of this study is to get a full picture of the herbivore impact on the regeneration areas. The field work was done once a year for seven years (1999?2005).

Bakgrund och problem: I och med finanskriserna har intresset ökat för företagens utlämning av upplysningar kring risker och osäkerhetsfaktorer. Variationen av mängden av risker samt utförligheten i hur dessa beskrivs kan skiljas mycket åt, då de företag som följer ÅRL vid sidan av IFRS måste redovisa sina väsentliga risker och osäkerhetsfaktorer. Företag, som enbart följer IFRS, har inte detta krav och har därmed möjlighet att inte redovisa vissa risker.Syfte: Syftet med uppsatsen är att få en inblick i hur företagen upplyser om sina risker och osäkerhetsfaktorer och vilka och hur många risker och osäkerheter som man upplyser om. Detta för att få en bredare syn på vad företagen anser att dessa termer betyder, vad som ingår i dem och hur företag generellt kommunicerar ut sin riskrapportering.Avgränsningar: I denna studie analysera företag noterade på Stockholmsbörsens Large, Mid och Small Cap-listor, som har publicerat en årsredovisning för 2009 samt halvårsrapporter från 2010.Metod: Genom en kvantitativ innehållsanalys undersöktes 122 börsnoterade företags årsredovisningar och halvårsrapporter från 2009 ? 2010.

Today many buildings and it´s nearby surroundings are designed to achieve some kind of environmental goal.The issue concerning energy consumption is currently at focus and it is relevant that we start increase the share of renewable energy. Solar energy is an infinite resource and should therefore be considered when selecting an energy supplier. Uppsala University hospital is facing major restructuring when parts of the existing buildings will be refurbished and a large new building will be constructed. White Architects have developed a study concerning the new building and for some of the existing buildings on the hospital campus. Uppsala County requires tough energy measures and wants the new building to be classified as an eco-building in Whites following work. The classifications will involve high energy source requirements. This work has been conducted to see if solar power can be envisaged as a supplementary energy source for the University hospital and also to investigate the aesthetic impact of solar cells on the new building.

Sedan ?de? internationella ?redovisningsstandarderna ?info?rdes ?2005 ?har ?redovisningen ?av ?inkomstskatt ?blivit ?mer ?transparent. ?Fo?retagens ?omgivning ?sta?ller ?allt ?ho?gre ?krav ?pa? ?att ?intressenterna ?skall ?fo?rses ?med ?upplysningar ?ga?llande ?vad ?som ?pa?verkar ?deras ?inkomstskatt. ?Thomas ?Andersson, ?partner ?pa? ?Deloitte ?och ?verksam ?pa? ?avdelningen ?Corporate? and ?International ?Tax ?Services, ?ma?rker ?i ?sitt ?arbete ?att ?klienterna ?har ?ett ?sto?rre ?intresse ?fo?r ?effektiv ?skatt.? Betydelsen ?av ?att ?fra?mst ?a?gare ?och ?investerare ?skall ?fa? ?fullsta?ndig ?och ?anva?ndbar ?information? om ?fo?retagens ?effektiva ?skatt? har? gjort ?att? fo?rfattarna ?fa?tt ?i ?uppdrag ?av ?Thomas ?Andersson ?att ?underso?ka? hur ?Sveriges ?sto?rsta ?koncerner ?redovisar ?sin ?effektiva ?skatt.Fo?rfattarna har ?formulerat ?fo?ljande ?forskningsfra?gor ?fo?r ?denna ?studie: ?Hur ?redovisar ?Sveriges ?sto?rsta ?koncerner ?sin ?effektiva ?skatt? ?Finns ?det ?na?gra? samband? mellan? den? effektiva ?skattens ?storlek ?och ?antalet ?uppfyllda ?underso?kningspunkter? Syftet? med ?denna ?studie ?a?r ?att ?identifiera ?hur ?Sveriges ?sto?rsta ?koncerner ?redovisar ?sin ?effektiva ?skatt ?samt ?att ?urskilja ?vilka? skillnader ?som ?finns ?mellan ?koncernernas ?redovisning.

A great deal of the nature experience we get today is from travelling along our roads, which to a large extent go through the forest landscape. This makes the forest along our roads interesting to look at from a nature experience perspective. The main idea of this work is to increase the awareness of how we are affected by the forest when we travel through it and find out how the forest should be adapted to the road environment to create a pleasant nature experience as well as increase traffic safety. 0.9 % of Sweden's total forest area (equivalent to 200 000 hectares) is in close proximity to roads. Additionally, in Sweden 440 million hours are spent behind the wheel of which a great deal probably is spent on roads surrounded by forest in some form.

Sand pits are a valuable habitat which can hold many sand living species including several endangered ones. As many sand habitats with exposed sand are declining, sand pits have a potential as a substitute habitat. This study was conducted to see what effect the area of a sand pit has on species number and composition of ground beetles (Coleoptera: Carabidae). Also, the effects of other environmental variables were tested, for example the proportion open sand, vegetation cover, sun exposure and tree cover. The study was conducted in the county of Uppsala in 2008 and included 13 sand pits with areas between 200 and 180,000 m2.

This Master's thesis work was done at SLU, Uppsala, Sweden in cooperation with Upplandsstiftelsen and Uppsala County Council. The studied area is pointed out as an area for EU´s LIFE project, NATURA 2000, concerning the Scarabid beetle Osmoderma eremita. The studied area lies in an agricultural landscape rich on deciduous trees, about 15 km south of Enköping in the County of Uppland. The species is dependent on large, old, hollow trees, which are exposed to sunlight, usually oak trees in this area. I studied the area in detail concerning large old trees (>70cm ø), middle-aged oak trees and young oak trees.

Bakgrund: Endast ett fåtal kvinnor i Norden väljer en planerad hemförlossning. I Sverige har en studie gjorts för att undersöka vilka karaktärsdrag som går att urskilja hos dessa kvinnor men liknande studier saknas för Norden.Syfte: Syftet med denna studie var att beskriva vad som är karaktäristika för kvinnor i Norden som väljer en planerad hemförlossning samt jämföra karaktäristika hos kvinnor i Sverige med kvinnor från tre andra nordiska länder.Metod: Studien är en retrospektiv tvärsnittsstudie med kvantitativ ansats. Materialet är insamlat mellan 2009-2011 inom ramen för forskningsnätverket ?Nordic Homebirth? via enkätformulär på internetsidan www.nordichomebirth.com. Icke-parametriska analyser genomfördes med hjälp av Chitvå-test.Resultat: Totalt svarade 778 kvinnor på enkäten.

Bakgrund: Endast ett fåtal kvinnor i Norden väljer en planerad hemförlossning. I Sverige har en studie gjorts för att undersöka vilka karaktärsdrag som går att urskilja hos dessa kvinnor men liknande studier saknas för Norden.Syfte: Syftet med denna studie var att beskriva vad som är karaktäristika för kvinnor i Norden som väljer en planerad hemförlossning samt jämföra karaktäristika hos kvinnor i Sverige med kvinnor från tre andra nordiska länder.Metod: Studien är en retrospektiv tvärsnittsstudie med kvantitativ ansats. Materialet är insamlat mellan 2009-2011 inom ramen för forskningsnätverket ?Nordic Homebirth? via enkätformulär på internetsidan www.nordichomebirth.com. Icke-parametriska analyser genomfördes med hjälp av Chitvå-test.Resultat: Totalt svarade 778 kvinnor på enkäten.