The situation at Plastal AB is following; the plant in Simrishamn has not capacity enough but the plant in Kristinehamn has unused capacity. My task with this master thesis is to build a logistic flow between this two plants, optimize purchase quantities and ensure delivery safety.The production of the Intermediate Section (LS) will be divided between the plants. The LS will be produced in the following way; the injection moulding process will be done in Simrishamn and the assembling and lacquering processes in Kristinehamn, The reason to divide the production is to ensure delivery safety. Plastal AB can not move the whole production of the l.S because the two plants have different processes (moulding res. injection moulding).When the 1.5 has been transported to Kristinehamn following moments are included in this order; lacquering, welding and assembling.

Swedish law (SOL 2001:45, LVU 1990:52) has gone through several changes to promote participation. The law also includes that young people should be able to participate even during a placement at youth detentions.  The aim of this study is to describe how young people at youth detentions are participated in their treatment plans. The questions of the study were: How and where are the young opinions produced in their treatment plans; how did the opinions change during the time in detention; and how have the opinions been considered at youth detentions? Participation is a wide concept with different meanings. The meaning of participation in this study is that youth have been listened to and that their opinions have been paid attention to.

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.

Fusarium graminearum causes reduction in both yield and quality in cereal grain worldwide. One of the diseases it can cause is Fusarium Head Blight (FHB). Both sexually and asexually produced spores can infect living plants. Asexual conidia are produced in the mycelium while sexual ascospores form in asci in perithecia on debris. In biological control, living organsims are used to control pests and diseases.

Powdery mildew is a serious problem in both field and greenhouse cucumber production and can cause serious infection and radically reduced yields. Today, powdery mildew is the main disease in greenhouse produced cucumber. Disease control should preferably be both efficient and environmentally friendly, which is not easy to achieve at all times. Alternatives to chemical control of powdery mildews are biological control, physical control, non-fungicide control and cultivation of resistant or tolerant varieties. Biological control can be described as the suppression of damaging activities inflicted of a harmful organism by one or more other organisms, which are called antagonists or natural enemies. In Sweden, there are currently no registered biological control products available to control cucumber powdery mildew. The aim of this study was to investigate the effect of two biological control products in order to evaluate their ability to prevent or reduce powdery mildew infection to an acceptable level in greenhouse produced cucumber. In the experiments, different application regimes were also studied.

Background: There is no guarantee that products should be equitable produced. Many products in today's trade is produced by minors, resulting in poor working environment, and gives the workers low payment. Fairtrade is the only label on the market that ensures that farmers receive fair payment for their products. Aim: The central aim with our work is to see what the future consumers, in other words students from Lund's university, Malmö College and The Swedish University of Agricultural Sciences in Alnarp, think about products labeled with Fairtrade, and what they consider is value creation for food products. Students are often relatively young; they educate themselves and have new thoughts and valuations about how the world should be.

The meaning of this study is to see how a suspected murderer is presented in the Swedish newspapers Expressen and Falu Kuriren. We want to see how two Swedish newspapers, a local- and an evening paper, presented Anders Eklund, who killed the ten year old girl Engla Ho?glund in 2008, from the day after her disappearing and almost a month ahead.When we analysis the resolution to the study we could see that both papers presented Anders Eklund like a convicted murderer after he admitted the murder of Engla Ho?glund, even if the court had not sentenced him yet. Even when Anders Eklund was anonymous, you can through the various denominations witch were produced in the papers speculate on who the murderer is.Even that it is a case study, we can see with the previous research tends that a suspected murderer is produced in this way in Swedish newspapers. We could also see that the evening paper where more likely to present sensation and drama to the texts than the local paper did. .

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

In commercial firms, the inventory is often the largest and most important entry and to have acorrectly valued inventory is an important prerequisite in the statement of accounts. However,the inventory is considered to be one of the entries that are most difficult to value among thecompanies assets and this is why we have investigated how large commercial firms valuetheir inventories. We have used relevant theory and conducted a number of interviews withpeople who are knowledgeable when it comes to valuation of inventories. Our conclusion isthat commercial firms work in different ways and that there is no general method which isused by all commercial companies..

This study aims to provide a picture of how fathers and mothers are produced in judgments regarding child custody and to investigate if any of the parties is aggrieved because of their gender. The material consists of six legal cases. The study is based on gender theory and social construction. It represents a qualitative method where we have used text analysis. The previous research is contradictory as on one hand it shows that there are different criteria related to the parents' gender when it comes to caring for children in both child welfare investigations and the courts.

Fuel pellets are in Sweden mainly produced from sawdust and cutter shavings. Before the pelletising process the raw material is dried to attain consistent moisture content and ground up in a hammer mill. In the densification process (pelletising) the ground material is forced through holes in a rotating die. This heats up the wood particles which cause them to soften and self bond. After the process the pellets are cooled, sieved and bagged. The milling process creates a wide range of particle sizes.

To have a forest area close to the city is of great importance for the city population?s well being. Children develop their motor skills, concentration and imagina-tion and the adults have a place to shake of the stress from work. Forest areas are used to exercise at, play in and to find a moment of peace and silence. The urban forest and the old farming pastures at Markussonvallen and Per-Isakssonvallen already has natural assets worth to preserve and a great potential to create more. The goal is to develop a forest with a variation of tree species and ground vegetation that will appeal to the human senses and different animal species such as birds, insects etc.

This study's primary purpose was monitoring of conservancy operation measures. The fixed sections within ekopark Storklinten owned by the forest company Sveaskog. These measures are performed with the purpose of creating and maintaining hardwood forest and mimic natural processes. The sections were divided into different categories depending on the type of measures they were exposed with. The monitoring showed that the purpose of these measures was fulfilled in general.

Since the beginning of 2007 Stockholm Resilience Centre has produced scientifictransdisciplinary research in the subjects of sustainability and resilience. There is a highambition to communicate the results of the research to key stakeholders. One of the targetgroups is policy makers, because the mission identifies this group as important when reachingfor the main goal (vision) of the research institute. The media of choice is an e-newsletterwith the latest resilience research produced within Stockholm Resilience Centre. It is at thesame time an opportunity to bring forth the organisations objective connected with the vision.The newsletter is studied in the light of marketing communication with the purpose to clarifythe needs of policy makers, examine the limits and possibilities of the media and theorganisational aspects with the intention to give guidelines concerning the development of thenewsletter.

The present study investigated free narratives in 72 children between 3;11 and 9;0 years. Participants were recruited from a multilingual environment in eastern Gothenburg. The children were instructed to make up their own stories after being provided with openings, ?Story stems?. The stories were then transcribed and analyzed on micro- and macro level and narrative evaluation.