The bioenergy market has been introduced relatively late in a perspective of the Swedish forestry. Nowadays branches and tops are used more frequently as bioenergy after harvesting. Therefore, it has developed a competitive situation between pulpwood and bioenergy. This situation has even established some questions. Two examples of these are: ? At what top diameter should the final piece of pulpwood be crosscut to get the best economically result? ? Should the top diameter, at the final piece of pulpwood, be crosscut at a thicker or smaller diameter than what is done today? The purpose of this report is to answer these two questions when the harvesting is made motor manually in beech stands.

Background: As Porter?s diamond (1990) suggested, the business environment highly influences firms? strategies. Today, most of the companies have to decide their strategy depending from a worldwide business environment. Yet, strategy researches and the growing importance of marketing for business success also show that customer dimension must be taken into consideration. On some markets and in certain industries, the offer is much higher than the demand and then, companies need to attract customers.

Aim: The aim of this paper was to investigate whether scientific evidence exists to improve, of students? perceived, insufficient infection control in isolation facilities in companion animal hospitals in Sweden. Material and methods: A question was emailed to the students in the last year of the animal nursing program at SLU in the spring 2012 to get their view of perceived insufficient infection control. A literature study was thereafter preformed using the search engine Web of Knowledge. Results: The students reported several perceived shortcomings which were divided into five categories: basal hygiene, isolation routines, cleaning and disinfection, patient flow and other. Studies supporting that the shortcomings perceived by the students also exist in human health care and to some extent in animal clinics and hospitals were found. Furthermore, scientific evidence that improved hand hygiene, glove procedures and cleaning and disinfection reduces the risk of nosocomial infections in humans was reported. Conclusion: There is not a lot of research performed in the area of infection control in animal nursing.

Syfte: Syftet med denna uppsats är att ur ett ledningsperspektiv undersöka vilka belöningssystem småsom gare nämnde nämnde prestation. hur vi kommer in på just ett belöningssystem som främjar. lvis kopplingen emellan prestation företag använder och jämföra detta med företagens tillväxt och de anställdas prestation.Metod: Metoden använder en tvärsnittsdesign med induktiv karaktär. Primärdata består av kvalitativa intervjuer som kombineras med en kvantitativ enkätundersökning ur ett  företagsledarperspektiv. Urvalet baseras på företagens storlek, år de grundades samt  bransch.TeoriUppsatsskribenterna avser att använda agentteorin, Hertzbergs tvåfaktorteori, teorier kring belöningssystem och motivationsteorier som uppsatsen teoretisk ramverk.Resultat: Resultatet visar att fast lön och prestationsbelöningar är mest använt.

This thesis is a case studie of a newly arrived student placed in a regular class in a P-9 school in a suburb south of Stockholm. The purpose of this study is to investigate how the class teacher for the regular class and the Swedish as a second language teacher are working with this student. The research questions are:What are the basic ideas behind the placement of newly arrived students in regular classes with no previous language skills?How is the language development for the newly arrived student according to the teacher of the selected class?What methods and materials are used by the teacher in her teaching to benefit the newly arrived student?s language development?The purpose of my study has been to investigate the teachers and the headmaster?s perspective on how the integration of newly arrived students into the regular class can be done and the decisions context for the placement of newly arrived students into the regular class. The study is based on interviews with two teachers and the school headmaster.

Bakgrund och frågeställning: De flesta medlemsländer i EU har undantagit de minsta aktiebolagen, de så kallade mikroföretagen, från lagstadgad revisionsplikt. Revisionens utformning har under senare år förändrats efter flertalet stora företagsskandaler vilket har lett till ökade revisionsarvoden för företagen. I mikroföretagen kan revisionens utformning ifrågasättas då ägare och företagsledning i de flesta fall är samma person, vilket gör att de ursprungliga argumenten för revisionsplikt faller då det inte finns någon informationsasymmetri mellan ägare och företagsledning. Samhället är genom myndighetsutövande en påtaglig intressent till mikroföretagen varför vi ställer oss följande forskningsfrågor: ? Vilken nytta har intressenten samhället av revisionen? ? Hur använder samhället informationen som revisionen ger? Syfte: Syftet med uppsatsen är att beskriva och förklara vad revisionsplikten för mikroföretag ger för nytta till intressenten samhället, avseende att hålla skattefelet på en så låg nivå som möjligt.

AbstractThis bachelor thesis was performed at the Royal Institute of Technology in Stockholm on behalf of the Land Survey Authority. The thesis is about fish conservation and division of fishing water at official duty. It is the Land Survey Authority that examines division of fisheries, but before a case can be implemented, certain requirements must be achieved such as FBL 3:8, which prevent divisions that are deleterious for fish conservation. The purpose of this thesis is: to obtain a clearer view how FBL 3:8 should be applied in practice, how the application differs between the offices in central Sweden, and how fish care is regulated at both international and national levels.At an international level, in EU the commercial fishery is regulated through the common fisheries policy (CFP). The fisheries policy consists of a reform that will last for 10 years.

I strävan efter att utveckla sin praktik har en grupp pedagoger filmat en vardagshändelse med eleverna i avsikt att belysa en fråga de är intresserade av att få svar på. Under ett reflekterande samtal undersöker de gemensamt det inspelade materialet.Studie syftade till att få svar på hur de tog sig an uppgiften, vad de fick syn på och hur de samtalade kring det de såg. Samtalet kan ses som ett vävande där olika pedagogers perspektiv möts. Studien sökte svar på vilka inslag som fanns i samtalsväven. Genom att synliggöra detta ville studien ge en ökad förståelse för hur skolledare och pedagoger kan skapa förutsättningar för att reflekterande samtal ska kunna bli ett funktionellt redskap i såväl professionell utveckling som verksamhetsutveckling.Forskningsfråga: Hur använder pedagogerna sig av reflekterande samtal när de utgår från autentiska situationer från praktiken?Resultatet visade att den dialogiska samtalsväven omfattade fyra typer av inslag.

Presently environmental and ethical matters are in the centre of attention and companies producing sustainability reports have become more common. It has also started to become more and more ordinary to assure these sustainability reports by an external part. However, the amount of assured sustainability reports differs a lot between different countries.There can be several reasons for why the companies chose to get the sustainability report assured. Previous studies state that the choice to produce sustainability reports can be re-lated to theories like the legitimacy theory, stakeholder theory and the agent theory. Other aspects that can affect the decision to construct a sustainability report can according to prior studies be different company characteristics and the national culture in the country in which the company is operating.

Bakgrund och problem: IFRS infördes 2005 som standard för alla noterade bolag i Sverige. Standarden innebar ett skifte från historiskt anskaffningsvärde till verkligt värde och medförde stora förändringar gällande värderingen av goodwill. I enlighet med IAS 36 prövas nu goodwill för nedskrivning istället för tidigare rådande avskrivning. Eftersom det är svårt att fastställa värdet på goodwill då det inte finns någon likvid marknad för tillgången erbjuder standaren ledningen mycket frihet för egna bedömningar. Enligt IASB, utfärdare av IFRS, leder denna frihet till ökade möjligheter för företagsledningar att ge en mer rättvisande bild av goodwillens underliggande värde.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

Food consumption generates externalities such as carbon dioxide emissions, which contribute to global warming. The principal issue is that emissions are not covered by the "polluter pays principle". For this reason, new policy instruments need to be tested and implemented to correct the externalities. In food production, beef and dairy production has the largest environmental impact in terms of carbon emissions. As food is a necessity, simply reducing production will not solve the problem.

There are various value-influencing factors that have various effects on the value of a cooperative flat for buyers. What generates value is individual and different from buyer to buyer, but also between buyers and real-estate agents. Consequently, the real-estate agents who perform valuations can make incorrect estimates of a residential value. Therefore, it is important to examine which factors are important for buyers to prevent incorrect valuations. To find out which these factors are and which of them that are the most important for potential buyers, previous research has been done in larger cities in both Sweden and other countries.

Many of us have grown up hearing or using words meant as insults or negative adjectives that were in fact names for social groups. Most of them have gone unquestioned in the mainstream consciousness, but the term Gay in the generally negative meaning has in the past years been given attention as offensive and homophobic, with debates emerging in response over whether or not this is true, particularly on the internet. It is the articles and forum threads from these debates that make out the empirical material for a qualitative study as I ask what these people?s thoughts are about this term and how it is perceived.After a qualitative coding and analysis of these texts, and interpretation of the results based on Erving Goffman?s theory of Phantom acceptance and stigma terms, Judith Butler?s theory of performativity, Ferdinand de Sassure?s theory of signifier and signified and how it connects to the community and Baudrillards theory of simulacra, this is the principal conclusion that I have drawn:For some of the people in this debate, the term Gay and its use is about homophobia and heterosexism, though mostly it?s not overt but a subconscious part of the continued dehumanization and stigmatization of homo- and bisexual people. This is a position I callThe socially focused skepticism.

The great debate topic in media and among real estate agents in spring 2011 wasspecially reduced prices. Specially reduced prices means that a property is advertised at a considerably lower price than the evaluated current market value of the property. This is to attract more bidders in a potential bidding. It is in this case not completely established by law what is meant by considerably lower price, why this concept is difficult to interpret. Real estate agents got lot of criticism due to the output prices which were too low compared to the final prices.