This final thesis is performed on commission of Hargs Bruk Ltd. Hargs Bruk manages one of Sweden?s largest privately owned forests. A main part of the managed forest is situated in Roslagen in eastern Uppland. Since 1934 felling calculations have been performed within the estate every tenth year.

Den 1 januari 2009 infördes regler som begränsar rätten för företag att göra ränteavdrag, vilket har till syfte att förhindra aggressiv skatteplanering som sker genom ränteupplägg. Två undantag till denna begränsade rätt till ränteavdrag benämns tioprocentsregeln och ventilen. Genom dessa får ränteavdrag göras om mottagaren av ränteinkomsten beskattas med tio procent eller om förfarandet är affärsmässigt motiverat. Dessa undantagsregler har dock blivit utsatts för kritik. Kritiken som har framförts är att den aggressiva skatteplaneringen som sker genom ränteupplägg inte minskat trots tillkomsten av reglerna om ränteavdragsbegränsningar och det finns även frågetecken om tioprocentsregeln är förenlig med etableringsfriheten inom EU.

This comparative study deals with male and female subjects during their visit to Stockholm. The aim was to find out if there were any general differences in travel motives between the sexes. Travel motive and motivation in tourism is a topic that has long been studied. With the help of various motivation theories and theories about how motives for travelling are created, we conducted a survey of tourists in Stockholm and then compared their travel motives. The results gave similar answers to what we had expected regarding gender differences.

In this study I want to survey which plays preschool teachers thinks are accepted in preschool and wish aren?t. I also found it relevant to investigate when and why they choose to interrupt a play and what happens when they do? My interest for the possibility that we might judge by some values was the reason for my question formulations and for the follow-up questions in my interview. For my survey I used semi-structured interviews to get a deeper knowledge about this domain and for the opportunity to ask further supplementary questions.The results show how preschool teachers accept most of the plays and that those plays that aren?t accepted and in need of being disrupted or to be changed mostly are plays where someone could be hurt or violated. It also shows that the preschool teachers think that they should regulate or interrupt children´s plays as little as possible because most of the time interruption turns the plays in a negative direction.My conclusion is that preschool teachers are willing to see children?s intentions but there are also norms and values that regulate what´s accepted or not..

Problem: The question is if investors falls into psychological decision traps when they are about to make an investments decision. Research in other areas suggests that this may be case. The reason is that they are not aware of that psychological decision traps exist. If so, it can lead to pernicious consequences for the return on the portfolios they manage. Purpose: To investigate if investors fall into four different psychological decisions traps: anchoring, confirming evidence, overconfidence and regression towards mean, at investments in IPOs Method: We have collected data through a form of experiment.

In a time of fierce global competition, where an immense amount of commercial messages reaches consumers around the clock and in every conceivable context, companies constantly seek to find new ways to reach out with their product. One way to do so, that has increased in popularity in recent years, is the use of gift bags. A gift bag may contain samples, miniature products and even products in full size, as a rule from several different brands, which the recipient receives free of charge. The gift bag is typically distributed at some form of event, such as store openings, fashion shows, theme parties and the like, and the receiver of the gift bag can then evaluate the content without any obligation to purchase. The ambition of the companies that choose to participate with their products in a gift bag is, of course, that the recipient will find their products satisfactory, and ideally, that he or she will continue to consume the brand in the future.There are numerous scientific research contributions related to the use of free samples, but very few that concern the gift bag, where a collection of samples from different sources and brands appear.

The main purpose of this report is a first step to cover the scarcely investigated subject of interspecific competition between roe deer, Capreolus capreolus, and fallow deer, Dama dama. The report focuses on the distance between individuals of roe and fallow in the study area as well as which factors that is affecting the variation in distance depending on fallow deer group size and changing population density over time and in two areas. For additional information the history of the populations, such as harvest and distribution, is also investigated. The report came to the conclusion that interspecific competition between the species do occur. The elevated distance between individuals of the two species is clearly significant. The most important factor affecting the distance seemed to be the size of the fallow groups.

In nature there are about 4,500 minerals identified. These can roughly be divided into two groups, opaque phases and non-opaque phases, with the exception that some opaque phases also may act as a non-opaque phase in different circumstances. The division is made on the basis of the optical properties. Opaque phases are nontransparent, which means that a different type of microscope must be used. A conventional microscope uses transmitted light while the microscope for opaque phases or the ore microscope uses reflected light.

The aim of this master thesis was to find and grade suitable sites for wind turbines in the rural district of Lerum at the reguest of Göteborg Energi. The rural district of Lerum consists of very complicated terrain which was the reason why we picked Lerum.The assignment was achieved by using the software program ArcGIS and its attendant tools. In step 1 an overall analysis was made in order to sort out the least suitable sites. Step 2 consisted of a 3D analysis in ArcScene together with a more precise analysis in ArcMap. As result we found two interesting sites, which met our demands and specific constraints.

Because of increasing demand of power on Malmbanan the capacity of the existing wires which supply the trains must be increased. This increases the stress on the existing poles and for this reason the system for supplying the loads along the railway is to be removed from the poles and be replaced by some other system. This thesis is a study on a two-level low voltage (1 kV and 0.4 kV) electrical system with the aim to investigate if it can be an alternative to the system used today taking into account the voltages, fault currents and costs.In this thesis the following tasks have been performed:? Gathering of data? Description of basic theory? Loadow and fault current calculations of the system with MATLAB? Life Cycle Cost estimate of the system? Analysis and conclusions from the resultsThe results show that the new system can be an alternative to replace today's system. The simulations and calculations show that the voltage drop is at an acceptable level and that the fault currents are large enough to supply a safe disconnection if a fault occurs at the far end of the system..

The thoughts of a common school for all children have been around since the 1800?s but was something that was introduced in Sweden first in 1962. When the curriculum for primary school came in 1980 there was a new concept, a school for all. With a school for all it was aimed that all children should have the right to participation and a common education no matter what needs they could have.During my education I have come across the concept a school for all and that is something that interested me. Today?s curricula and school laws aim to ensure that all children have the right to equal education and inclusion whatever needs you have.The purpose of this study is to find out some pedagogues? thoughts and work around the concept a school for all.

With this study we aim to learn more about the relationship between digitalization and the swedish church. We have interviewed two priests and two other persons ? one who got married about five years ago, and one who, at the time of writing, is getting married in a few weeks. In addition to the interviews we found some earlier research that were relevant to us, which we read and compared to the empirics we got from the interviews. In our study we have taken qualitative research into practice since we want our interviewees to really share their points of view on the organisation?s usage of digital media.

This thesis discusses the 2007 elections in Kenya, and its aftermath. The aim is to examine whether or not ethnicity played a major role in the outbreak of violence that followed the referendum. As well as different theories and discussions on ethnicity, I will also try to explain the course of events by using theories of increased civil violence during a democratic transition, and the fact that weak political institutions can cause violence. My conclusion is that ethnicity has played a part in the violence, but is too simple to blame the events following the election on just that. A number of different factors all contributed to the outbreak, but all to a different extent.

certain building or environment can get a protection as a notable building if it contains certainvalues. These values are established by a certain category of people from the cultural sector.These people use established criterions to define the cultural value of the object. The objects canbe evaluated differently depending on who has done the evaluation. The people who protect thecultural environment and choose which buildings that are to be defining as notable buildingsoften uses a special model to characterise the different cultural values. This model is produced bya man called Axel Unnerbäck.

The field of coping has become more developed during the past decades but there is still a lot to be discovered and discussed. Theories of developmental psychology describe the possibility to map a general developmental structure of how the human mind expands. The aim of this study is to contribute to further research in whether there is a reason why we cope the way we do in relation to age. The questions answered in this study was, what coping two girls, whom lived during the Holocaust, used and how the coping found, were possible to interpret from theories of developmental psychology. In order to answer the questions asked a method called Template Analysis Style and three different theories have been applied.