During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.

The relationship between the pet and it's owner is a very important and interesting issue. Unfortunately there is not so much research on this and in addition to that Swedish veterinarian education does not put much emphasis on pet's role in society or their pattern of behaviour nor treatment. This thesis is based on an opinion poll that 20 dog owners and 20 cat owners contributed. The main purpose of the thesis was to compare the relationships that the pet (dog or cat) and its owner can have. The issues such as the pet owner's attitude to his/her pet, how the pet owner percieves and interprets the signals from the animal, and what they think about the natural behaviours and needs that their pets (might) have. The results show that dog- and cat owners are people who generally love animals, that they used to have even other animal species in the past, but when it comes to choice between a new dog or a new cat they choose the one that they previously have had and that they are used to. Most of a dog owners choose the dog to be their pet because of the company while the majority of a cat owners choose cat because cats are independent and they are used to cats.

In today?s larger companies internal auditing is a common concept. For about twenty years ago companies? use of internal auditing took a turn from having been something popular to becoming more notorious. In this thesis we examine what might have caused that turn, We do this by looking at the vision and way of working for about twenty years ago and how the view of the area is today.

Abstract Today it is very common that some person register a domain name that is identical or confusingly similar to a hallmark that is someone?s protected property. From the owners opinion this can result in a lost of company?s goodwill and there is risk that hallmark becomes powerless.Every physical and legal person can register someone?s protected hallmark as a domain name under top ? level domain .se because owner has no possibilities to stop the registration in advance. The owner of hallmark can only open a dispute trough ATF and try to win and attain a transfer of that registered domain name to itself.

AbstractThe purpose of this study is to examine how children interact with each other and what social positions they assume when using the learning pad. The social positions reffered to is the Owner, the Participant and the Spectator, defined by Ljung Djärf (2004). According to Ljung Djärf (2004), the Owner is defined as the one in control of the mouse and keyboard. The Owner is expected to be in charge of what is happening on the screen. The Participant is typically found on a chair near the computer.

The aim of this thesis is to study the private Owner structure in the Swedish forestry. This will be done with both a investigation of forest owners in Småland the year 2000 and 2001 and also a statistic research for the private forest owners in Sweden right now and over the years. In Sweden more than half of the total forest area is owned by private forest owner, witch is approximately 22 600 000 ha. Private forestry includes the owner categories private person, ordinary partnership and the estate of deceased persons. The main part of the private forestry is to be found in Norrland but also in the rest of Sweden private forestry constitute a large part of the forestry area.

In industry applications, such as power supply plants, the issue of interaction between fluid and structure is always presented. More precisely, the fluid flow affects the structure by applying force(s) on it and vice versa. As a result, the structure can move (vibrate) or deform. A good understanding of this problem can help to design the system in term of safety, stability and efficiency.This project aims to optimize and test the Unicorn FSI solver from the FEniCS project [1] to simulate the interaction of fluid and structure in an experiment, which was carried out at Vattenfall Research and Development. The target is to improve the Unicorn FSI solver to cope with a real industrial problem.

A change of generations occurs several times during a company?s lifetime. It is a process that requires planning and time. If the current owner wants to keep the company within the family, he has two options; he can either sell the company to a family member, or give the company to the new owner, like a gift. When the owner sells the company, it is common that he accomplishes it to a losing price.

During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.

This study is done on behalf of Södra skogsägarna in the autumn of 2012. The main purpose of the study is to get an explanation to why some of the members are passive in their forestry, and how Södra can stimulate them to become more active. To achieve this a questionnaire study was conducted on the members of Södra in the community of Gislaved. The result of the study shows that there are many different factors that influence whether the forest owner is active or not. Examples of those factors are timber prices, the forest owner's objectives and the forest owner's financial situation. The main goal for the forest owners in the survey was to obtain high economic result and to increase the standing timber volume for the next generation.

In a condominium with two-apartment buildings, lies an area, formerly used as a playground, nowadays wasted and abandoned. The owner wanted to embellish the place and get a new use for it, preferably as a gathering- and feast-place. The work is described with focus on the construction with describing pictures and sketches. The production of the sketches is not reported more than that they are attached at the end of the paper. The practical work is done and documented.

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

The relational database model was defined in the 1970?s and is the dominating database type today.  The main difference between data from a relational database and a hierarchical data structure is that the relational database stores records in tables. The records have no particular order, but can include links in terms of relationships with other records. A hierarchical structure organizes data in the form of a tree structure  and  can for an example be found in organizational structures in which different levels involves different responsibilities. If the data stored in a relational database is to be presented in a hierarchically, a conversion of the data structure is required. The intention of this paper is to describe how such a conversion can be performed.  To investigate the conversion methods, case studies has been conducted on the basis of a specific organization?s hierarchical structure.

Overweight and obesity is currently a major health problem in our dogs all around the world and it is becoming more common each year. There are few studies on the proportion of overweight dogs in Sweden, but it was estimated to be 33% in 2005. Studies in other countries report that between 25-40% of all dogs are overweight. The aim of this study was to survey the animal care for an overweight dog. It was also important to develop a scientifically based advice.

Military dogs in Sweden spend their first 18 months after weaning with a foster owner that has volunteered to care for its upbringing. The foster owner is advised by a consultant and offered three opportunities to train the dog together with other foster owners. There is a positive correlation between the number of attended training opportunities with the consultant, or other professional dog trainers, and the results of the dog in the temperament test at the end of the 18 months. The test results are in turn positively correlated with the likelihood of the dog to enter service. This thesis aims to investigate why the number of training opportunities is important for the dog?s chance to enter service by identifying foster owner factors that influence the success of the dog and which temperament test items the factors have the strongest impact on.