This thesis reports on a case study of a forest company, Stora Enso, and their experience from a number of trials and experiments with ash recycling. A literature survey and a total of eleven in-depth interviews were carried out. Ash recycling was found to be the concern of three different divisions of the company. The pulp industry which produces the ash, the forest division which would be responsible for identifying land and spreading the ash, and Stora Research, which has had a major part in the design and implementation of research trials. Lacking an overall company decision on ash recycling the matter is left to the individual divisions.

My study is focused on one organization with is Unicef, the organization that is workning on a UN mission. The mission is about children's rights and Unicef has brought children's actions since 1946.The purpose of this essay was to research whether the images can be used alone or as a complement to the text that the communication organizations use. By examining the way images are used, I hoped to be able to deduce the results of image use. I study if the effect out messages with only pictures will be more effective than the message in which the verbal mixed with the non-verbal.Theoretical part of this essay has a communication perspective. The essay is structure by tree elements, non-verbal communication, mass communication and intercultural communication.

This study will shed light on the subject of system management and system management models. It is important that everyone within an administrative organization understand business objectives and needs of the users who work with the systems. It is vital for the activity to form a structured approach for its management, which includes a system management model. Every company has its individual system management model that is tailored to support their management of a business IT systems. According to Brandt (2000), a system management system model is defined as "an idealized image of how you want the system management work is conducted".

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.

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

This paper aims to map and contrast the research front and theresearch base of Library and Information Science (LIS) inScandinavia during 1980-1989 and 2003-2013 from articlespublished in Web of Science.The research questions are:1. How is the research base and research front in LIS inScandinavia between 1980-1989 and 2003-2012 structured?2. What differences can be observed between the two time periods1980-1989 and 2003-2012 with regards to the research base?3.

AbstractRunning an individual bookstore is not an easy task. And then to do it in a profitable way is even harder.In this study you will read about what matters to the profitability in a bookstore. There are several aspects of this but it may be of interest to know what is affecting most of a bookstore's profitability.These three theories were researched by examination of previous research. The theories were then compared to the empirical research of an individual bookstore. Developing the empirical research qualitative and quantitative data collection methods was used.

AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

Requirements management is an important part of the software development process. The success of a project may depend on how this is handled. Even though several research studies indicates that more attention should be paid on non-functional requirements, the primary focus in practical projects still regards identifying functional requirements. Especially the prioritization of the non-functional requirements has been proven to be of great importance for the success of a project.This report investigates basics in agile requirements management involving opinions from experts from a software development company. This is done with help of existing literature and interviews with key actors involved in prioritization at the company.

This study deals with some contested issues regarding prehistoric cultural development in Amazonia and the colonial impact on the native inhabitants of the area. It focuses on the relation between groups belonging the language families of Tupí and Gê, on one hand, and the different ecological zones that they inhabit, on the other. GIS mapping is used to visualise the distribution and movements of these groups in relation to ecology and the impact of European colonization. GIS is shown to be a useful methodology for analysing historical data derived from written sources and maps. The results of these analyses are discussed in the light of different theoretical perspectives.

To find useful methods of reading instructions for pupils with Cerebral palsy is a complex but at the same time very challenging work. The main focus of this research lies in studying the pupils work focusing on special adaptation of educational materials and means of assistance for pupils with Cerebral palsy. In trying to get a complete picture of the work with the reading instruction I don?t think that it can be described only by studying the work, it also demands an inside look at the job the working group performs. My overarching purpose of this research is to try out measures to further develop the work with reading instruction for pupils with Cerebral palsy.

The aim with this project was to investigate how research grants in Sweden are distributed inthe selected fields; natural science, medicine and life science. Our client Olink producesdetection kits for biomarkers and our goal with this study was to give an indication of apossible new market area for their products. Three foundations were included in the study;VINNOVA, Vetenskapsrådet (Swedish Research Council) and Stiftelsen för strategiskforskning (Swedish foundation for strategic research). Nearly a thousand research grantswere analysed which included a total of 4,92 billion Swedish kronor. Seven selecteduniversities were contacted; Chalmers tekniska högskola, Karolinska Institutet, Kungligatekniska högskolan, Linköpings universitet, Lunds universitetet, Sverigeslantbruksuniversitet, Uppsala universitet.

As the number of people owning a smartphone rapidly increases so too does the opportunity for various researchers to exploit this technology. The possibility to recruit people to participate in research studies improves and with it the chance to get more diversified target groups in terms of age, socio-economic status, geographical location, etc.In this essay, I argue that the opportunities smartphones offer in terms of collecting research material is vastly underestimated in several areas, bearing in mind the advantages they present. In order to support my argument, I shall present a case study carried out in the research area of happiness ? an area where the use of smartphones has provided significant opportunities for research.In order to gather the advantages and disadvantages of this method of study from the participants? perspective, I have followed a happiness research study which is a collaboration between Umeå University and The University of Stockholm. I have interviewed the participants of this study in order to assess the advantages and opportunities that smartphones offer in research programs.Overall, the participants? opinion of this research method was generally positive and it was considered to be quite easy to participate in the study and respond to the questions asked.

The Animal Protection Agency was in 2006, commissioned by the Government to: Evaluate how free range animals in the winter, can be kept and managed with special emphasis to animal welfare. The Animal Protection Agency was closed later in 2006 and the commission moved to the Swedish Board of Agriculture. The keeping of free range out wintered cattle, certain basic requirement are needed: by regulation, cattle should have access to a lying hall or other building that gives protection against aversive weather and wind and should offer a dry and clean lying area. There is a possibility for farmers that get an exemption from this regulation. But cases regarding farms which have had difficulties for this exemption has led to a discussion about if the animals can get the same protection in the nature which is comparable to a lying- hall.

This study is about which opinion active teachers are having when it comes to integrate religious traditions and ceremonies in their teaching. The aim is to study the religious traditional ceremonies part and how they are being defined in the Swedish classrooms in primary school. Together with literature, research and the discussion in this study, I came up to a few conclusions of how religious ceremonies will be integrated and how it looks like in Swedish classrooms. In this study of literature and research overview, the literatures are intended to provide an insight about how the Swedish school system went from a Christian education to a school that was separate from the church. In the chapter called Literature and research overview the literatures are written by scientists and therefore this chapter is based on research.