The aim for this study where to investigate the frequency of cutting cracks in saw timber harvested in the storm-damaged forests in regions where the storms Hilde and Ivar hit. The idea for this work came from one of the region?s biggest actors, SCA Skog and Jämtlands district. The purpose where to find out how big proportion of the saw timber that contains cutting cracks, their financial cost in lost wood value and also give advice and suggestions on how to work against the frequency of cutting cracks. For the field-study some guidelines where used to make sure that the samples were taken under the same conditions, they were: ? The field-study must be performed under harvesting of storm-felled forest, which are horizontal/inclined trunks. ? The averaged sized tree will make it possible to harvest saw timber. ? The trunks can?t be root cut. A methodology called in Swedish ?Trissmetoden? was used because it is the most frequent used methodology in earlier performed studies and the only one that can be used I field. Under the field-study data were collected from 570 saw timber logs, 30 logs from each one of the tested harvesters.

AbstractThe purpose with this essay has been to gain a greater understanding and clarify how an arena can create value within place marketing and development of a place brand. This will be achieved through a description of which values an arena causes in the surrounding areas and an understanding of how these values can be interpreted through the place brand. We decided to base our study according to the following two questions:1. What are the underlying reasons why there has been such a big trend with arena project?2.

This bachelor thesis consists of an analysis of museum environment. In the research, case studies have been done at the, Stockholm based museums, Swedish museum of Natural history?s exhibition Natur i Sverige (Nature in Sweden) and the Nordiska museet?s (Nordic history) exhibition Modemakt (Power of fashion) and learning environment Lekstugan (playhouse). The purpose of the research was to study how cultural heritage is used and developed within the museum pedagogy aimed at children. The research is based on a multimodal approach with focus on learning resources.The research examines the museums focus on children and youngsters, what the goals for this focus looks like on respective museum and how the focus is visible in the actual museums.

Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.

The aim of this study is to bring forward four teachers of Arts-education, their statements and reasoning concerning the condition and meaning of the subject of Arts-education along with their statements in relation to theory and earlier research, give voice and insight in their intentions according to what teaching of Arts-education should contribute to.The basis for the study is brought out of the dilemma that there, in the subject of Artseducation is ?crowding of matter? in the nine-year compulsory school, difficulties in selecting the importance of various subjects and different opinions between teachers, due to curriculum being modified in accordance with the development in society. The earlier research that this study relates to shows how teacher?s opinion of different subjects varies. My questions concerning the subject are the following;How do four teachers of Arts-education reason concerning the condition and meaning of the subject of Arts-education?What are the teachers intentions according to what teaching of Arts-education should contribute to?What are the similarities and differences between the statements of the teachers in this study versus the teachers' statements according to previous research?To find answers on my issues and questions I have made interviews with four teachers of Arts-education and have then put their reasoning and statements against theories , which  all concerns the creative process.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

The aim with this study is to through a research summary review experiences of growth and theparents caring ability among children who has grown up with parents having intellectual disabilites,and by empirical data illustrate how these persons today describe their childhood, their parentscaring ability and other cicumstances that have affected the growth. The results from the researchsummary are then to be compared with the results from the empirical data in purpose to reviewsimilarities and discrepancies.The study has a qualitative approach and it is based on foundings from earlier research andinterviews with four women whos mothers have intellectual disabilities.In the existing research of this issue there is a clear dichotomy between whether the researchershave focused on either the children or the parents. In both perspectives there are differentconceptions about whether a person with intellectual disabilities have the capacity to care for andraise a child, as there is about how the parents intellectual disaparment affects the child.The womens stories of the childhood are obviously unique, but they also have many experiencesin common, both among themselves as with what has been found in research. Children of parentswith intellectual disabilities have been classified as a risk group, wich has been shown by reversedroles for child and parent, lack of attachment to the parents and by insufficient care. Despite thedifficulties that the women have faced, they describe many parts of their lives in positive termstoday.There seems to be other influences in addition to the parents intellectual capacity that affect theesechildrens outcomes.

Thesis purpose The study aims to examine the effects vertical and horizontal line extensions might have on the total parent brand equity in terms of strength and its baseline product regarding of market share, loyalty and penetration under an elapsed period of time. The study aims to investigate a number of actual conducted line extensions effect on the above mentioned aspects of Kellers (1993) definition of brand strength as a part of the total brand equity. Methodology The effect of a number of line extensions of the parent brands and the baseline products is being examined in terms of market share, loyalty rate, cannibalization and market penetration. The thesis is focused on the correlations between these different parameters during a certain elapsed time ratio in order to test our theoretically routed hypothesizes in a deductive manner. Occasional correlations are derived from an indexation of data collected from the Gfk database. Theoretical perspective The study is derived from Kapferers (2004) definition of brand equity, where he is dividing the concept into three parts. This study is focused on Brand strength in particular, which is one of the parameters in the above-mentioned theory.

The purpose of this master?s thesis is to contribute to the development of business relationships between a supplier and its customers. The research area and research problem was further developed into three research questions. The research questions concerns the following subjects: the substance of business relationships and dimensions within relationships management that can be used in order to contribute to the development of a company?s business relationships.

The average age of the working population in Sweden is increasing, along with the number of retirements. Meanwhile, the number of people entering the labour market is declining. In order to avoid a loss of key skills and competences because of the resulting labour gap, and to ensure future economic growth, it is vital to utilise the aging labour force more efficiently. Nevertheless, many Swedish companies are inefficient in managing their aging workforce. In fact, it has emerged that senior workers in Sweden are discriminated against their age and not attractive on the labour market.

The purpose of this essay is to discuss and compare different ways of learning new words and expanding your vocabulary in a foreign language. This is done by an examination of relevant literature and available research, as well as by an empirical study with two upper secondary school classes, in which two different methods are put to the test: one traditional method of the kind that is found to be most common in second language acquisition, and one designed to take existing research into account. The results show that, although effective in the initial stages of acquisition, the traditional method, where words are learned in isolation and via translation to L1, results in a very limited form of knowledge. A big part of the words acquired via this method is also forgotten soon afterwards. The other method, where words were learned and tested in its proper context, was found to result in a broader form of vocabulary knowledge, covering more aspects, and that remained over time.

AbstractThe overall purpose of this thesis was to investigate to what extent new research findings, in neuroscience and learning, may be useful in a school improvement context. In a qualitative interview study combined with questionnaire, we have investigated the approach to school improvement that exists in a municipality. Informants have been head teachers in preschool and primary school, special education teachers in a student health team and a development manager. The outcome of the study showed that all of the study participants, all of which have a formal mandated to work for school improvement occurs. It also shows that informants, according to their professional position, express different goals when relating to school improvement.

AbstractTitle:The Mediator?s Qualities - How are the negotiating parties effected by themediator's persistence and patience?Level:Final assignment for Bachelor DegreeAuthor:Johanna Strandberg and Emma HjalmarssonSupervisor:Jens Eklinder Frick and Jonas MolinDate:May 2015Aim:Our aim is to create a greater understanding of the negotiating parties'experience of the mediator's persistence and patience.Method:We have chosen a deductive approach that we have based our empirical dataon already existing research. Theoretical material has been gathered throughliterature, theses and scientific articles. With the background to our aim, we havechosen to use a qualitative approach where we have interviewed ten people who havebeen in contact with a real estate agent the last 24 months. The empirical data wasthen analysed and discussed in our analysis and conclusion.Result & Conclusions:We have found that the mediator's persistence and patienceaffect negotiating partners in various ways.

The purpose of this project was to design an adjustable gutter bracket for Lindab Profil AB. Lindab currently manufacture a gutter bracket that is adjustable in angle, however, this model has some drawbacks.  One of it´s shortcomings is that it is somewhat difficult for the customer to mount.  Another problem with Lindab?s current model is that the design makes manufacturing unnecessarily complex. The new gutter bracket, that we have constructed, does not have these problems. It is adjustable for different roof pitches.

AbstractThe dynamic environment means that organizations always faces new challenges. There are various factors which could affect the process of change thus the purpose of this investigation is to research into the key values of organizational changes. We have done an in-depth research about a planned and ongoing process of change in the organization HEM. The aim is to investigate how knowledge and learning are spread among the staff in the company before and during changes. Also further investigation has been made to study the communication between management and employees through the changes. This report includes seven individuals with different working positions within the organization.