Transportation represents 10-15 % of wood supply costs. It is therefore important to improve efficiency in the transport system to decrease these costs. The aim of this study is to map the timber vehicle routing processes used by a sample of timber hauling contractors and to identify possible links between the vehicle routing process and service and economic variables. The study was carried out at Södra Skog in autumn 2008. 15 timber hauling contractors were sampled and interviewed about their work with timber transports.

Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

Hur reglering av det offentliga rummet ter sig i sommarstaden. Typexempel Borgholm..

AbstractThe importance of good construction planning affects the final costs of the production and the timing of the project. Planning for building projects has been studied with the aim of identifying how three week planning appears in the construction industry today.A case study has been conducted in Navisworks Simulate to assess whether the software is suitable to connect the task schedule with the BIM model to create a 4D model. 4D models are used for performing 4D construction simulation to visualize the project. In order to use the benefits of the model, investment in equipment and software is required. This means higher costs for the companies.

This is a thesis about an upper secondary  school library and its role as a pedagogkal resour­ce. My purpose has been to find out about the views and experiences of the staff at the school library and twelve teachers at the upper secondary school  conceming the school library as a pedagogical resource. Fourteen  qualitative interviews have been accomplished, twelve  with teachers and the rest with the staff of the school library. All the interviewees seem to think that their school library has an important function as a pedagogical resource and both the librarian and the teachers have given me some examples of occasions when the library has been used as a pedagogkal resource. This school library is mostly used as a complement to other pedagogical resources but for some longer projects with an investigative character it could sometimes be used as the main source according to the answers in these fourteen  interviews..

Law firms are defined as knowledge-intensive companies. Due to the dependency regarding the resource of knowledge among the firms employees and to the fact that they often are categorised as a type of professional service firm. The purpose of this study is to investigate the different types of profitsharingsystems as a form of reward with focus on the theoretical differences and effects of the True Partnershipmodel and the Stockholmmodel. In addition to these models we will look into the Human Resource processes of; recruiting, integration, retaining and development of employees. The main purpose of the study is to examine the theoretical level on how the profitsharingsystems effect different Human Resource processes and through the knowledge of these connections using this as an analogy when to analyse other law-firms and knowledge?intensive company?s.

För att skapa en större konkurrenskraft och hantera det allt hårdare affärsklimatet väljer många företag idag att implementera Enterprise Resource planning (ERP) system, dessa heltäckande affärssystem integrerar alla verksamhetens delar med en gemensam databas och skapar nya möjligheter. För att kunna utvärdera vilken nytta en organisation får av ett sådant system behövs det lämpliga analytiska ramverk. Trots att det finns ramverk för denna typ av utvärdering, råder brist på lämpliga utvärderingsverktyg. En ny utveckling på marknaden för dessa system är webbaserade ERP-system. Systemet köps istället som en tjänst, där systemet finns på en server hos tjänsteleverantören.

Klimatfra?gan a?r na?got som diskuteras pa? alla niva?er, o?verallt i samha?llet, a?nda fra?n dagliga matinko?p till teoretisk niva? pa? den internationella arenan. Fra?gan genomsyrar hela samha?llet, sa? a?ven den fysiska planeringen. Klimatfo?ra?ndringen fo?r med sig en stor ma?ngd effekter pa? natur och samha?lle, en av dessa a?r stigande havsniva?.

Lean is a production philosophy which is about increased resource use while meeting customer requirements. The foundation of lean comes from Toyota and their production philosophy The Toyota Way. Professor Jeffrey k. Liker has worked with Toyota's production philosophy and Lean for a long time and has created a 4 P model and 14 principles that characterize the Toyota production system (TPS), which many sources refer to.The aim of my work is to study the working procedure of asphalt projects from sales to the laid asphalt with a focus on planning and production management. The goal is to examine how the lean philosophy can be applied in planning and production to simplify the flow of asphalt projects based on Likers model and principles.

Background: We have identified the combination of Knowledge Management and Human Resource Management as interesting because of this constellation has been mentioned scarcely in previous studies. There also seem to be some interesting correlations with personnel turnover.Aim: The aim of this study is to describe and understand the theoretically best combination of Human Resource Management and Knowledge Management, by creating a model. The model is also going to be tested empirically through consulting firms, to see if they meet the ideal combination. With this model we also want to describe in what way the different combinations of strategies will affect the personnel turnover.Definitions: A huge part of this study concerns the theoretical area Human Resource Management, which we have entitled HRM. Similarly, Knowledge Management has been entitled KM.Completion: The study is designed both as a literature review and as a comparative case study in which empirical data has been collected through qualitative interviews with four Swedish management consulting firms.Results: The best combinations of KM and HRM are according to this study that strategies should consist of a thoroughgoing personalization or codification.

En personalomsättning på 70 procent och en minskning av antalet sökande på 50 procent ledde till att Gröna Lunds arbetsgivarvarumärke ifrågasattes, eftersom ett starkt arbetsgivarvarumärke bidrar till ökad arbetslojalitet samt ökar arbetsgivarens attraktivitet.För att se hur Gröna Lunds Human Resource (HR) avdelning förmedlar arbetsgivarvarumärket internt gentemot säsongsansanställda, genomfördes intervjuer med HR-personal och personer i företagsledning samt bearbetades ett flertal dokument.HR kommunicerade arbetsgivarvarumärket i enlighet med teorier och tidigare forskning, ändå kvarstår problemen. Gröna Lund måste visa ett större engagemang för långsiktiga satsningar på sin personal genom att undersöka möjligheterna till utvecklingssamtal, utbildning och tillsvidareanställningar. Alternativt acceptera sin situation och lägga resurserna på att göra det bästa utav det..

Speaking of budget and budgeting is almost as adding fuel to the fire. The subject evokes a lot of emotions, both positive and negative. Some might consider budgets as a bureaucratic process that won?t lead to any good. Others might find budgets as extremely helpful and necessary in a company?s planning process.

This thesis is about language planning in Faeroese libraries as seen from the countrys specific situation, with Faeroese as a mothers tongue, but with great dominance of the Danish language within media. The purpose of my thesis is to examine language planning activities within the library, and the consequences this planning has for the system. Different theories about language planning provides a framework for my model of the library as a linguistic eco-system with actors performing status planning, represented by the government with its influence in cultural politics, the librarian with his or her library tasks and the user with his or her needs. The thesis has a qualitative attempt, and the empirical material consists of different documents about the country and materials from interviews made with seven qualified librarians, employed within general libraries in the Faeroe Islands. The analysis shows that the librarian in different ways promotes the Faeroese language within library activities, and because of the attention paid to the user in the public library he/she influences the librarians planning.

Arbetet har sin utgångspunkt i en beskrivning och analys av den befintliga situationen. Med hjälp av den historiska bakgrunden har analysen fördjupats. Arbetsområdets avgränsning har gjorts med hänsyn till infarternas sträckning och utformning. Förslagsarbetet har varit inriktat på att ge de tre infarterna en egen identitet samtidigt som det ska finnas ett gemensamt tema som är specifikt för Ronneby. Utformningen av förslagen ska förstärka vissa attraktiva faktorer medan annat som inte är lika attraktivt tonas ner. Arbetet är ett idéförslag hur Ronneby som stad skulle kunna göras attraktivare genom vackra, värdiga och funktionella infarter..

The aim of this study is to highlight the computer as a learning resource in the education and give us knowledge about how the students uses the computer in year one in a selected High School where one computer per student were introduced in autumn 2011. The aim is also to contribute to the discussion about how the computer can become a natural learning resource for all students in all subjects, including the students in need of special support.How are the High School students using the computer?Are there differences in computer use, whether the student is in academic or vocational program?Are there differences in computer use between boys and girls?Do the student experience that the digital competence is increasing together with if they experience the computer as aid?In what degree do the teachers encourage the students to use the computer?How much do the students use the computer to learn mathematic?The study is based on a survey of all students in year one in a municipal High School.The result of the study is showing that the students first of all use the computer to play music, surf the Internet and to be logged in on social media (eg. Facebook). The students have learned to use the computer for the tasks they need, although the teachers don?t encourage the students to use the computer in any higher means, not in mathematics and not in other subjects.