A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

Earth?s resources have been exploited unsustainably. If an entire conception of exploitationof natural resources does not change now, this will entail enormous costs in the future.This insight has lead to a recently increased interest in clean technologies among privateequity capitalists. In the fourth quarter of 2006 about 10 percent of all private equityinvestments made in the US market were placed in the cleantech industry. Despite a goodinvesting climate in Sweden, Swedish capitalists have shown little interest in cleantechinvestments.

Garden center and market gardens are a growing trade, undergoing great changes with new actors and purchasing habits. The interest in gardens and plants is steadily increasing, official statistics show an increase of garden plants and flower consumption, of an annual 3 per cent. Garden centers and market gardens are in great need of development to be able to tackle the prevailing competition, and maintain a steady growth. Many companies are heading for a generation shift and are founding it difficult to find and employ younger managers. The aim of this report is to examine different strategies of garden centers and market gardens through the manager/ owner?s views and opinions about competition, growth and success.

Denna uppsats handlar om musik och rörelse skulle kunna vara en alternativ vägledningsmetod vid studievägledning för ungdomar med diagnosen ADHD/DAMP. Uppsatsskrivarnas huvudsyfte var att undersöka om musik och rörelse skulle kunna användas inom vägledning för att ge dessa ungdomar större möjligheter till ett mer kvalitativt underbyggt val till vidare studier. Undersökningen bygger på kvalitativa metoder genom intervjuer med studievägledare inom grundskola samt en aktiv studievägledare (verksam med ADHD-elever). Vi har också intervjuat en Tomatis terapeut (En metod som tränar hjärnan att prioritera, sortera och hantera sinnesintryck bättre) samt en användare av metoden. Resultaten vi kom fram till var att Tomatismetoden resulterade i stora förbättringar gällande koncentration och uppmärksamhet, samt att kvarvarande effekter bestod i minst sex månader.

As birch is one of the most common trees in Sweden, and probably one of the easiest for someone who lives here to identify, it is interesting to note that most people do not know how variable the genus is and how widely it is distributed across the northern hemisphere. One can find birch growing at both high and low elevations, demanding different soil conditions and preferring varying amounts of sunlight. Many people may also be surprised to hear that the colour of the bark can vary from bight white to almost black, and different shades of pink, orange and red can also be displayed. This, together with the astonishing beauty of the genus, the important role as a pioneer in many ecological systems and the difficulty in sorting out the taxonomy of the genus, constitutes the background of this thesis. The thesis is written at the Department of Landscape Development in Alnarp, Sweden with Kenneth Lorentzon, researcher at the Swedish University of Agriculture as a supervisor. The aim of this thesis is to highlight which species and cultivars within the genus Betula could be appropriate for horticultural use in Sweden.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

The purpose of this thesis is to investigate the possibility to make small, cheap and ultra low power sensor platforms, connected in wireless networks for monitoring of home and industrial environments. The concept is based on ideas from our supervisor, Jerry Lindblom. The developed system consists of a generic platform for different sensors, a receiver and software. A GPRS module from RO Rollytech AB and a database from Gema Industri AB have been modified and used to demonstrate an example of a complete system. To the platform, it is possible to connect any resistive sensor and any sensor that can act as a switch.

The Swedish Government has decided that Wind power should have a higher contribution to the electricity generation in Sweden. Their goal is that, by 2015, the yearly production by Wind power should generate 10 TWh. In year of 2006, the 760 wind mills in Sweden generated only 0,936 TWh. Despite good wind conditions in a large extend of Sweden's land- and coast areas, the slow rate of new wind mills establishments will likely result in unattainable goals. The major problem for new establishments of wind mills is the extensive and complicated permission process. An expert group of environmental studies (Expertgruppen för miljöstudier) was commissioned by the Government to make a report concerning the problems with the expansion of wind power in Sweden.

In Sweden, there has been a continuous increase in the volume of housing construction for dairy cattle. Since 2004, the number of new, rebuilt and extended dairy cow houses undergoing preliminary inspection by the authorities has grown. The livestock farms have mostly focused on cow units instead of calf and heifer sheds; which has led to a need for information in this area. The purpose of the study was to improve advisors? knowledge about bovine building construction and function; to enable them to provide more Qualified advice to conventional and organic milk producers who sustain larger herds.

Sammanfattning Föreliggande uppsats syftar till att undersöka läxan som företeelse. Materialet som ligger till grund för denna studie omfattats av en enkätundersökning och intervjuer med verk-samma lärare. Vi har velat undersöka pedagogers individuella syften och intentioner med läxor. I undersökningen har framkommit att lärarnas främsta syften med läxor är att träna ansvar, få föräldrar engagerade i skolarbetet och att eleverna ska befästa kunskaper genom färdighetsträning. Med den nuvarande regeringen har läxan tillsammans med betyg samt ?ordning och reda? legat i fokus.

Syftet med denna studie är att försöka uppmärksamma några lärares arbete med elever med AD/HD-problematik i en grundskola i Stockholms förort. Ungefär en av åtta elever som börjar skolan i Sverige har dessa symptom (Gillberg, 1996). Vi har valt att undersöka vilka pedagogiska strategier lärarna på skolan använder sig av med barn med dessa svårigheter i sin undervisning och i sitt bemötande. Vi har även valt att undersöka hur dessa lärare utformat klassrumsmiljön för att eleven på bästa sätt ska anpassas till den pedagogiska verksamheten samt tagit reda på vilken hjälp lärarna får från skolan i form av extra resurser. Vi har gjort en kvalitativ studie där vi intervjuat klasslärare, rektor och specialpedagog och sedan jämfört informationen från våra informanter med tidigare forskning och litteratur.

ABSTRACT Introduction: During the past 40 years the ambulance service in Sweden has evolved from mainly being a source of transport to today?s high-tech caring facilities that enable Qualified care to start already in the patient?s home. This first level of care is now provided by registered nurses and registered nurses with specialist training in pre hospital care.At the same time as the care provided is becoming more advanced, results from studies demonstrate that the amount of dispatches to patients that lack the need for ambulance care and transport is increasing. Nurses in pre-hospital care possess the knowledge, training and authority to perform an initial assessment of patients and also treat patients according to local and national guidelines. After the treatment it would sometimes be possible for the patients to remain at home without having to use ambulance transport to an emergency department or in other cases find other means of transport to hospital.

Statistik från Skolverket (2006) visar att ungefär var femte elev i Upplands-Bro Kommun inte klarar det nationella ämnesprovet i svenska för skolår 5. Då vi har vår verksamhetsförlagda utbildning i denna kommun blev vi nyfikna på att undersöka detta närmare. Vi valde att utgå från ett lärarperspektiv och en lokal bild av lärarnas uppfattningar av det nationella ämnesprovet i svenska och hur de arbetar för att komma åt problemet. För att ta reda på det använde vi oss av intervjuer med åtta behöriga lärare. Vår studie utgår från två frågeställningar: Vilka faktorer kan enligt lärarna i Upplands-Bro Kommun påverka att en elev inte når de nationella målen i svenska? Vilka målstrategier har lärarna i Upplands-Bro Kommun för att eleverna ska uppnå de nationella målen? Med hjälp av teoretisk litteratur formas vår bakgrundsdel, med utgångspunkt från Skolverkets rapport (2001), ?Utan fullständiga betyg?, Bronfenbrenners utvecklingsekologiska teori, målen i svenska, det nationella ämnesprovens bakgrund och syfte, skolans ansvar och styrdokument och delar ur dagens skoldebatt.

Distillers? grain is a by-product of ethanol production. Corn, wheat and barley are the grains that are generally used in the distillery process. Distillers? grain is rich in protein and phosphorus.