The forest industry is one of the most important industry branches in Sweden. Since the demand of high precision wood deliveries has increased, the demand on a well constructed forest road net also has increased. A good road net gives the wood-supplier competition advantages and also increases its service level towards its customers, lumber-mills and pulp-mills. In some parts of Norrbotten, the road net is still insufficient and not yet built out enough, and that is why it is important to know how to act and where to improve the road net in these areas. The purpose of this thesis was to create a work-model for long term road planning in areas with no road net or a not yet complete road net. The model has been created in an ArcGis environment, where a long chain of tools has been tied together with the program ?Model builder?.

Wind power is a growing energy sector in Sweden. However, it still represents only a small part of the total electricity production, about 0.7%. In order to create good conditions and to facilitate the establishment of wind power in Sweden, the government has for example, created a national centre for wind use. The objective has been to reach the governmental goal, which is an expansion of wind power by 10 TWh by year 2015 compared to the level in 2002. The Swedish electricity market was deregulated in 1996 which refers to the introduction of a competitive market in electricity production and trade.

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

Bestämmelsen om tvångsinlösen i 22 kap. 1 § ABL är tvingande, vilket innebär att avsteg från vad som föreskrivs inte får göras genom bolagsordningen. Mot bakgrund av Högsta domstolens avgörande i NJA 2011 s. 429, synes bestämmelsens tvingande natur vara än mer vidsträckt. I förevarande fall ansågs nämligen ett aktieägaravtal, varigenom en majoritetsägare avstått från sin rätt att påkalla tvångsinlösen, sakna aktiebolagsrättslig relevans.

The Swedish beef cattle population is growing when the dairy cattle become fewer. The fertility of the beef cows is important for the profitability in beef cattle production. Today there is no genetic evaluation for female fertility in Swedish beef cows. The purpose of this study was to see if calving interval can be used in the genetic evaluation as a measure of female fertility in beef cows. For this purpose the variation in calving interval for beef cows of different breeds and ages registred in KAP was studied.

AbstractBachelor thesis in political science by Alexander Hassan, autumn 2008, ?Effects of external factors on a nations democratisation process during the transition from authoritarian to electoral democratic rule ? A categorical analysis?Supervisor: Tomas SedeliusIn recent years globalization has become a hot topic in understanding the world we live in today. Globalization has indeed had a great impact on international relations and with it a great influence on the domestic conditions that determine a nation?s possibilities. It is therefore rational to hold true that this also would apply to a nation?s democratic process.

Charles Hartshorne (1897-2000) was a religious philosopher. He adopted and developed the cosmologic thinking and concept of God from the philosopher Alfred North Whitehead, he was also influenced by Heidegger, Spinoza and other philosophers. According to Whiteheads religious philosophy Hartshorne claimed that there is a dualistic transcendence within the Godhead. A dualistic transcendence where one unity/transcendence of God is abstract, outside the creation and time and therefore is eternal. The other unity (or transcendence) is inside time and creation and closely in process to it .

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

AbstractTitle: What TV-glasses do you wear? A study in how party-political people decode the TVshow Scooby Doo (Vilka tv-glasögon har du? En studie i hur partipolitiskt aktiva personer tolkar tv-serien Scooby Doo)Number of pages: 47 (54 including enclosures)Author: Christopher LandstedtTutor: Amelie HössjerCourse: Media and Communication Studies CPeriod: Autumn term 2007University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The aim of this essay is to make a study in how party-political people, 18-25 years old, both female and male, decode the messages in the TV-show Scooby Doo from 1969. Do they decode the show differently because of their political view, their gender or, and their social background? Is there a pattern in the decoding or is it based on a more individual level?Material/Method: A qualitative method containing a total number of 16 individual interviews with young adults, 18-25 years old, half of them female, the other half male, were used. All of the participants are members of political youth parties/organizations, equally divided in left and right wing parties.

The essays main intent is to examine whether there has been a proper implementation of the Council?s directive 1999/70/EG into Swedish law regarding the requirement for measures to prevent the abuse of successive fixed-term employment contracts. To achieve this purpose there is a need for an examination of current law. The essay also has some secondary purposes. One of these secondary purposes is the question of whether the implementation of the Council?s directive 1999/70/EG has lead to a reduction of the workers employment protection, which is closely connected to my main question and the violation case.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Charles Hartshorne (1897-2000) was a religious philosopher. He adopted and developed the cosmologic thinking and concept of God from the philosopher Alfred North Whitehead, he was also influenced by Heidegger, Spinoza and other philosophers. According to Whiteheads religious philosophy Hartshorne claimed that there is a dualistic transcendence within the Godhead. A dualistic transcendence where one unity/transcendence of God is abstract, outside the creation and time and therefore is eternal. The other unity (or transcendence) is inside time and creation and closely in process to it .

Teachers and special education teachers play a vital role in the creation of a study environment that fosters productivity in students. The current study aims to further expand the knowledge regarding teacher?s perception of common work with developing an optimal study environment within the classroom and the educational institution. In order to achieve this, qualitative interviews have been performed and study results analyzed according Nilholm´s model of the three different perspectives on special education: The critical perspective, the compensatory perspective and the dilemma perspective.The study results show that the concept of order and study environment is not clearly defined among the interviewees. However, the concept appears to presuppose the teacher?s responsibility to create the sense of security and effective study environment to those students who express the wish to educate themselves (Children make the things right only if they have been shown the correct way to do it).

Charles Hartshorne (1897-2000) was a religious philosopher. He adopted and developed the cosmologic thinking and concept of God from the philosopher Alfred North Whitehead, he was also influenced by Heidegger, Spinoza and other philosophers. According to Whiteheads religious philosophy Hartshorne claimed that there is a dualistic transcendence within the Godhead. A dualistic transcendence where one unity/transcendence of God is abstract, outside the creation and time and therefore is eternal. The other unity (or transcendence) is inside time and creation and closely in process to it .

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.