As a forest owner you always have to consider hazards and uncertainty when planning your forestry actions. The aim with this report is to test my hypothesis that there is an overall difference between men and women when it comes to perception, estimation and management of hazards/risks in forestry. I will look into if there are differences in how men and women estimate risks in production forestry from an economical point of view. The aim is also to look into if there are differences between male and female private forest owners, in how they perceive and manage hazards in connection with a possible climate change. To fulfil this aim, an inquiry survey was undertaken in three different areas of Sweden, two areas in the south and one in the north. But in this report I have evaluated the three areas as a whole.

Purpose: To evaluate the management development course held at FöreningsSparbanken in Ronneby during 2000. The evaluation aims to map and describe what effects the course has had on the participants. We will assess to what degree the effects meets the objectives of the course set by the manager of the bank (future management recruitment, leadership, change catalyst, aligning the strive towards a shared organisational objective). Above mentioned also implies that the organisation should be influenced in some regards. Conclusion: Our conclusion is that all of the participants have as a result of the course increased their emotional intelligence in varying levels.

The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

This pre-study investigates the possibility of U-value measurements through an acoustic method. A hypothesis about an acoustic model built on acoustic theories combined with U-value theories is presented to answer the questions: ? Can U-value theory be combined with acoustic theories? ? Can the coefficient of heat be affirmed trough an acoustic measurement? The idea for this dissertation begun with a logical idea in mathematical similarity, between the coefficient of heat transmission units and sound intensity units. The U-value theory is based on assumptions such as initial resistance for inner walls and initial resistance for outer walls. The resistance in the material is interpreted through sound intensity theory. The argument is built upon mass law theory, which means if the frequency or thickness of the material layer doubles it implies an increase of sound reduction by 6 dB.

The aim of this thesis is to study how public libraries in Sweden use alternative shelf arrangements that differ from the library?s original classification system, which in Swedish public libraries usually is the SAB-system. I sent out a survey to 169 public libraries, where I received 114 replies. 77 of these stated that they had some kind of alternative shelf arrangement, therefore these are the ones that are included in my study. I wanted to investigate in what way the libraries had changed their shelf arrangement and why this decision was made.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

This master essay deals with the changes in the use of and the abandonment of the Avebury monument and the change of the surrounding landscape during the late Neolitihic, about 3000 B.C, and into the Bronze age, about 1500 B.C. The change in the way people supported themselves, the development of agriculture, brought along many other changes as well. I am in this paper dealing with these issues, how and what lead up to these changes, the peoples own part in the development, and I am also looking into the fact that these changes might not have meant an end of old ideologies, but rather a development in the expression of beliefs where the monuments of the neolithic no longer had a place in society..

As companies worldwide are in search of competitiveness and larger shares of the market, organizational change has become a key-factor to sustain a competitive edge. But as organizations consist of people, the human aspect of change is not to be disregarded. When change occurs, humans need time to find their new role in the organization, a process that takes time. In this thesis the authors ask themselves what an implementation process of a new managerial role looks like. To answer this question they?ve studied LRF Konsult.

Our findings show that depending on the contextual setting and what sort of merger an organization goes through, the identity strategies will differ. We see that symbols and values are two objects of relevance in our case companies? identity strategies, but that there are differences in how they are being used. There is consensus around the fact that values are important to have, however their meaning to each organization differs and it has also proven to be dependent on what position you possess in the company. We have developed a four-fielder in order to further illustrate our findings.

Den 1 juli 2007 infördes en ny lag till byggbranschen som innebär att handel av byggtjänster numera ska behandlas med omvänd skattskyldighet. Därav ska inte längre säljare av byggtjänster redovisa moms på sina utgående fakturor utan säljaren ska redovisa både in- och utgående moms. Orsaken bakom laginförandet är den mängd momsfusk som uppmärksammats där säljare av byggtjänster fått inbetalt moms för sina tjänster men inte redovisat den vidare till Skatteverket utan behållt den i egen ficka. Vår uppsats har beskrivit de olika positiva respektive negativa följder laginförandet har medfört..

The post-modern western city is going through two central changes in the organization of paid labour. One is the switch from production of goods to production of services, and the other is the increasing rift between well-paid labour with permanent jobs, and temporarily employed workers with low wages. Both of these processes are rasified and gendered, and strike harder against women, young persons and people of emigrant background. The flexible capitalism creates an informalization of the economy, breaking with earlier regulations of the labour markets, in which workers also need to find informal strategies in their individual and collective struggles. In this paper, I search for these ?new? experiences of living and working in late capitalist society, by doing open interviews with three women of Latin-American origin, working without official permission (without documents) in the informal economy of Stockholm.

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

The  change that has occurred during the past few decades concerning the development of electronic records, information technology and the constantly increasing quantity of information, have confronted the archival discipline with new challenges. In the digital world, the concept of ?record? has changed from representing something lasting and physical to something much more abstract and transient. The way to approach archival description has also changed, from focusing on the static preservation of archival records, to documenting the transactions of organisations, and to clarify operational processes. The discussion about the general purpose of the archival discipline, and its place in a changing world, has led to a new approach to archival description.

The purpose of this essay is to analyze and understand the effects that a recession can have on a company?s marketing department. In times of a recession most companies have less means to promote their products to their target market and to build their brand. This means that cutting the marketing budget will show some effects on today?s way of marketing.

This is a report of a prestudy commissioned by a medium-sized Swedish company before an imminent major change in IT systems. The change aims to provide a simplified IT administration within the company through a cloud-based approach.The preliminary study provides an interpretation of the concept of cloud computing. It also covers a review of different models to use in order to achieve an internal cloud. Suggestions on how to proceed with the change process are also provided, and which models might be appropriate for the specific company..