Environmental management systems are a way of systematizing and streamlining an organization's environmental efforts. Within its EMS the organization determines it´s environmental policy and various environmental objectives. In order to achieve their environmental objectives the organization produces action plans that describe how they will work towards the objectives. Stora Enso Skog AB´s districts have been assigned to produce action plans for the company´s environmental objective of 90 % approved everyday nature consideration in final felling and any targets included within this objective. The purpose of this study was to investigate how the districts work with these action plans and how this could be improved.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

In 1999 the childbearing increased, which in combination with the closure of a number ofpreschools led to the shortage and reduced capacity in available places for youngchildren. The lack of places in preschools has led us to try to find a solution to theproblem and in order to solve the problem we have interviewed personnel of preschoolsin Halmstad. The persons we met were asked to list advantages and disadvantages oftheir preschool and also to come up with innovative solutions and new ideas of how todevelop a satisfactory preschool. This was the basis for us when we drew our drawingsand our main objective was to find a new template for the development of pre-fabricatedpreschools.When drawing a new and modern preschool a number of considerations have to be made,first of all the main objective for the children is play and playtime, a second objective issound reduction and laws about sound reduction. Another consideration is how toconstruct the building and which method to be used, for instance should industrialtechniques be considered and pros and cons be listed.The main disappointment amongst the preschool personnel was that they had noinfluence in the planning stage of the new development of the preschool.

The objective of the essay has been the studying of the importance of religion for children. To answer and satisfy my objective, I have some questions: How do children talk about their own and others? religions? In what way do children associate themselves to religion? Which meaning does religion have for children?s identities? Which thoughts rise about religiontuition in the school?To answer the problem formulation, I have done a qualitative interview study with five children of different religious and cultural backgrounds in a Swedish communal school. The results showed that children?s thoughts about religion are mostly inherited from the parents.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

The purpose of this thesis is to study the difference in value generation and its drivers between leveraged buyouts and listed companies. The primary objective is to observe if differences exist. A secondary objective is to understand the differences and attempt to provide an explanation based on earlier research on Private Equity. A selection of large Swedish LBO-transactions, carried out between 1998 and 2012, are analyzed and their value generation drivers subject to comparison with a weighted index of companies listed on the Nasdaq OMX Stockholm. A clear difference in value creation is observed, both in size and composition.

The purpose of this paper is to find out which portfolio theory one should use during a financial crisis. We will examine two different portfolio theorys, the Minimum Variance portfolio and the beta portfolio.We have chosen to study two different portfolios, and followed their development during the financial crisis with its start in 2008 and the IT bubble with its start in the middle of 2000.The data has been collected from OMX internet database making it quantitative study. The beta portfolio's objective is to follow the index and the Minumim Variance portfolio´s objective is to spread the risk by investing in stocks with low volatility. By following the two different portfolios, and compare the development to the index, we will be able to determine which theory is most suitable to use during a recession. The studyperiods we chose were both in a recession and it turned out that the most appropriate portfolio to use was the Minimum Variance portfolio because stock in this portfolio tends to be less sensitive to economic fluctuations..

In the EU there are EC Directives that Member States of EU should follow. Sweden has undertaken to transpose EC Directives regarding the working environment to Swedish Provisions.  In 4 April 2006, the European Commission had some criticism against the Swedish implementation of the Construction Sites Directive. The Swedish Work Environment Authority has in response to this criticism reworked the Work Environment Act and related provision about building and civil engineering work. The changes came into force 1 January 2009.These changes have resulted in some working methods and even new responsibility subjects must be reviewed. The purpose of this exam project was to investigate if contractors and clients in the construction sector, had have time to update themselves on this front and adapt to these changes.

The primary purpose of this essay is to study and describe how the concept of ?ethnicity? is introduced, defined and constructed at the Universities of Social Work Education through the perspectives of students attending and teachers/researchers currently employed at the University of Gothenburg. Also, this study attempts to describe what differences there are between the two groups and how these are expressed. The theoretical perspectives which we have used to analyse the empirical data are social constructivism and postcolonial theories. We have applied a qualitative method based on four interviews with teachers/researchers and two focus group interviews with 14 students.

This thesis analyses the scope of the treaty articles 43 and 48 concerning the freedom of establishment of companies. The interpretations of these articles made by the Commission and the European Court of Justice are analysed to see whether they are consistent. The analysis encompasses the provisions and directives in the field of EC Company Law as well as the essential case law from the ECJ regarding these issues. The conclusion that must be drawn from this thesis is that the Court of Justice adds the momentum in these issues whilst the Commission is held up by political considerations..

Today, palliative care is performed in several different areas. When the curative treatment is no longer effective the objective of the palliative care is to promote the best possible quality of life for dying patients, through an active and overall treatment. In their work nurses see death and the dying. To highlight and to reach an understanding of the significance of their work, this literature study's objective is, using Carnevali´s thoughts about health as a theoretical framework, to describe different aspects of nurses' experiences of working with dying patients within palliative care. Furthermore the occurrence of stress and possible stress factors will be examined, as well as the nurses' access to support and to established coping strategies..

Title: A hosting service for software development projects that use the Git revision control system. To learn using tools to make software development more effective should be self-evident at a high level institution as the competitive industry races on. The absence of directives for programming students in Sweden to use source code management (SCM) was the basis for this report. The report describing the developing of a hosting service for software development to use SCM of Git, which includes a web application, storage, API and authentication of students. The project resulted in a hosting service and a smaller survey of how the today Swedish students using habits of SCM during their studies..

Most people have been forced to throw away a pot-plant after its death. There are many reasons to the death of a plant, but mainly it?s because its owner forgets it, and therefore fails to water it. The purpose of this project is therefore to develop a product which can prevent this from happening, while the product has to have a low manufacturing cost to be able to compete whit other, similar, products on the market. During the project, a benchmarking has been done to give a clear picture of what the product has to compete with. The directives there are for CE-marking, and which of these who concerns the product has also been looked up.

Objective: To see if nursing students believe that they have acquired the knowledge that the Higher Education Ordinance demand and if there is any difference between the theory learned at the University and the clinical reality in which students receive their practical training. Method: The method is quantitative and is divided into two parts, one in which the authors describe how the questionnaire was developed and how validity was strengthened. In the second part, the authors describe how the data analysis was made and how reliability of the result was strengthened. Result: The result shows that the students felt that they have achieved most of the objectives of learning demanded by the Higher Education Ordinance. But some objectives are perceived as not at all or only partly achieved.