The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

Bakgrund: Koloskopi utförs i diagnostiskt syfte, vid uppföljningar av olika tarmsjukdomar och i behandlande syfte. I och med ökad livslängd, fler cancerfall och utökad screeningsverksamhet kommer antalet koloskopiundersökningar att öka.Syfte: Syftet med denna litteraturstudie var att belysa faktorer som påverkar patientens situation vid koloskopiundersökning.Metod: I denna litteraturstudie har nio kvantitativa och en två-fas studie granskats och analyserats. Sökningarna av artiklarna genomfördes i databaserna CINAHL och PubMed. Även manuell sökning genomfördes.Resultat: Analysen resulterade i tre kategorier och fyra underliggande subkategorier. Fysiska och psykiska faktorer; Smärta och obehag, Oro.

A possible treatment for patients with lymphoma and myeloma is stem cell transplantation (SCT). SCT is preceded with cytostatic treatment. There are several side effects related to this treatment, for example fatigue, nausea, constipation/diarrhoea, pain, mucositis and loss of appetite. Aim: Investigate which side effects related to the treatment where most troubling after SCT and if nurse assessment and patient assessment differ. Methods: A quantitative empirical study with repeated measuring.

Patologisk ångest förekommer hos 12-17 % av befolkningen i världen. Sjukgymnaster har arbetat inom psykiatrin sedan slutet av 60-talet och arbetar idag med olika behandlingsmetoder. Viktiga aspekter i mötet mellan sjukgymnast och dennes patient kan vara att etablera en kontakt och att vara tillmötesgående. Alliansen innefattar både inre och yttre faktorer som är nödvändiga i skapandet och bevarandet av ett meningsfullt och effektivt terapeutiskt arbete. Syfte: Syftet med studien var att belysa hur sjukgymnaster inom psykiatrin bemöter patienter med ångestproblematik för att skapa en god allians.

This paper aims to describe and discuss psychotherapy in rhetorical terms; in particular how psychotherapists can use their ethos, or person, as a means for convincing the patient, and subsequently discuss how these insights in turn can be useful for other rhetors.Classical rhetoric is commonly associated with one speaker exercising influence on an audience of many, but modern rhetoric is broader, and includes all situations where someone is attempting, by speech or in writing, to affect anyone, including the rhetor himself. With this broader definition, psychotherapy may also be considered a form of rhetoric. Psychotherapy does, however, highlight the aspect of power distribution, in that it is clear that it is up to the patient to determine whether the rhetoric will achieve its purpose or not, that is, if he will be influenced by it. In psychotherapy, it is also important to differentiate between persuading and convincing: for a permanent change to occur in the patient?s thoughts and actions, the deeper, "internal" form of conviction is necessary for change to take place.When attempting to convince an audience, it is important for the speaker to establish a credible ethos, that is, present a trustworthy persona.

Human Resource Management (HRM) has an increasingly strategic role in today?s organizations as the supply of managers is an integral part of the strategic work. In order to retain competence and knowledge, firms are usually designed so that the employees can develop their careers within the firm. Company X is a company in the financial sector and is an example of such firm. However, at Company X: Department Y, very few employees apply for the management positions when they are announced.

Introduction: The current research shows that cannabis use is increasing, while alcohol use is decreasing in many countries. The reason for the increase is considered to be the increased availability and that adolescents attitudes towards cannabis has become more liberal. Aim: This qualitative study aimed to examine adolescents attitudes and knowledge about cannabis. Methods: Data has been collected from focus group interviews with adolescents aged 15-18 years, in a west Swedish municipality. Participants were recruited through visits to secondary and upper secondary schools.

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

AbstractThe purpose of this essay is to investigate if elementary school pupils? attitudes towards mathematics, from a teacher?s perspective, have changed since 2001-2002. I also intend to investigate if the whys and wherefores among the pupils attitude are the same and what influences pupils? attitude to mathematics. The reason why I chose to deepen myself into elementary school pupils? attitude to mathematics, and things that relate, is that I find it very interesting.

The main aim of this master thesis was to examine the visual ergonomics and the systematic work environment management concerning lighting issues for nurses within domiciliary care. Further aims were to examine a few existing lighting solutions, to come up with ideas for future possible lighting solutions, and to evaluate if the legal regulations for lighting is satisfying and if the regulations are obeyed in domiciliary nursing.The methods used were a questionnaire completed by 55 nurses, field studies of used lightings in cooperation with a student in industrial esign, test of ten existing lighting solutions in a laboratory environment, and a field test of five existing lighting solutions tested by nine nurses in the home of the patient.The result indicates that 40 % of the asked nurses were dissatisfied with the working light in the patient?s homes. All respondents reported poor working light close to the patient, 50 % reported that this problem occurred daily. One third reported that they had to work in uncomfortable working postures due to insufficient working light, and 15 % reported risk of making mistakes due to the same reason.

The aim of our study was to investigate how much self-determination persons with intellectual disabilities living in group-homes have when it comes to recreational activities. We studied what the recreational activities looked like, if there was any self-determination concerning recreational activities and which factors influenced self-determination for persons with intellectual disabilities. We used qualitative interviews with persons with intellectual disabilities, next of kin and personnel at group-homes. The result has been analyzed from earlier research, central concepts as self-determination and recreational activities and the theory of empowerment. The most important results that emerged in our study were; that recreational activities for persons with intellectual disabilities varied substantially, that there is a large number of to recreational activities available and no one seemed directly displeased with their recreational activities.

ABSTRACTBackground: After general anesthesia the cognitive ability is temporarily impaired. Cognitive recovery is necessary for the patient to be able to assimilate the information that she / he gets postoperatively. It also increases the patient safety. There are few methods to estimate and assess the patient's cognitive recovery before and after anesthesia. The purpose of this study is to test the usefulness of the instrument PQRS and to assess the patients cognitive recovery after anesthesia.

Background: In today's Swedish health care, it is required that the various professionals must work together in teams to safer care. Several professionals with various skills expected working together in the traumateam at the care of the traumapatient. At the same time, research shows that substandard teamwork leads to avoidable errors in care. One way to improve teamwork is to practice. Purpose: The purpose of this study is to shed light on the experiences of the traumateam exercises that exercise participants feel has been favorable for the patient at the initial care of trauma patients.