Forestry and forest products are vital components of the Swedish economy but the forest is also important for recreation, hunting, out-door life and conserving biodiversity. The Swedish Forest Act has two equally important objectives, production and environmental protection. Polytax is the Swedish Forest Agency´s inventory programme which monitors progress toward the two objectives in connection with regeneration fellings. It includes data on environmental protection measures taken in connection with regeneration fellings. 30 § of the Swedish Forestry Act and related regulations specify the demands for conserva-tion of nature.

Va?ra sta?der finns till fo?r oss. I sta?derna befinner vi oss i ett gemensamt rum, ett rum som borde vara designat fo?r va?rt eget ba?sta. Vi har etablerat lagar och regler fo?r att kunna planera och kontrollera va?ra sta?der men kan det vara sa? att dessa lagar har kommit att bli kontraproduktiva? Ibland i frustration, andra ga?nger av lekfullhet, har ma?nniskor bo?rjat ifra?gasa?tta dessa regler och tagit planerarnas roll i sina egna ha?nder.

Background: Non-profit organizations have a large and significant role in Swedish society and Thunberg (2006) choose to express it like Sweden stops without nonprofit effort. But in several non-profit organizations, and then perhaps especially in sports, there exist problems with the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% of all non-profit organizations have some form of audit regulated by their statute (Lunde?n & Lindblad, 2011).

In light of the current debate on gender equality and behavioral finance, the study aims to describe whether gender differences in financial stock picking can be explained by the different multiples found within the Value Investing Theory. Furthermore, the study aims to determine which of the four portfolios, value, growth, male or female, that has had the strongest return. The results suggest that there is an association between female and value stocks as well as between male and growth stocks. Out of the four portfolios, the value and female portfolio were on average the best performers with abnormal returns..

Bakgrund. Nitrat är ett födoämne som fått stor uppmärksamhet inom forskningen de senaste åren. Studier påvisar blodtryckssänkande effekt, minskad syrekostnad vid submaximalt- och maximalt arbete. Det ökar samtidigt den muskulära verkningsgraden och kan därmed i idrottssammanhang ha eventuell positiv inverkan på prestationen. Syfte.

Claw health has been recorded by claw trimmers at trimming in Sweden since 1996, but data was then captured at each AI association. From 2003 data was captured by central scanning and entered directly to the national cow data base at the Swedish Dairy Association (SDA). This reporting was introduced because SDA wanted to be able to use these records to improve dairy cow claw health by breeding. It is desirable with cows that have healthy claws, because poor claw health can contribute to impaired production and fertility. The claw health report begins with some information about herd, claw trimmer, date et cetera and continues with the part where the claw health is recorded. Here the ID of each cow is filled in and on the same row the conditions for dermatitis, heel horn erosion, sole haemorrhage and sole ulcer are recorded as no lesion (blank), slight lesion (/) or severe lesion (X).

The purpouse of this study is to find out how and if a Content Managment System (CMS) can benefit from applied User Experience Design (UX). A work project has been executed where a client wanted the students to create a user friendly CMS for adding content to a global hotel review site. A prototype of a CMS was created based on literature studies about UX and CMS. The prototype of the user friendly CMS was then tested through user tests and interviews with key users. After input from the key users the prototype was changed until the users were satisfied with it..

The borehole heat exchangers of today suffer from poor thermal and hydrodynamic performance. The purpose of this thesis is to improve the performance of ground source heat pump systems and thermal energy storages by increasing the energy efficiency of the borehole heat exchangers. For this reason, the annular coaxial borehole heat exchanger (CBHE) has been analyzed. This type of heat exchanger is interesting in terms of both thermal and hydrodynamic performance. A model has been set up in the program Comsol Multiphysics in order to investigate the heat transfer characteristics along the borehole.

This thesis gives the reader an understanding for newsletters within e-commerce, and how to work with them as a channel for marketing. Furthermore it explains the technical and graphical demands, and how to ensure that the newsletter reaches the intended receivers.A successful newsletter can entice people to shop, but can also help to strengthen a brand and the relationship between the customer and the company. During the writing of the thesis, it has emerged that the most important part of a newsletter (which also determine whether or not the receiver reads the letter) are the subject heading, sender, layout, headlines,images and the deregistration link.A part from working with the different parts of the letter, the sender should also be aware of the technical and graphical demands. Since the E-mail clients are looking out forimages, fonts that are not embedded in the computer, and for questionable words there?s a big risk for ending up in a spam filter when not considering the demands.

In this report a system for Rapid Control Prototyping, RCP, is evaluated through animplementation of the motor control methods Field Oriented Control, FOC, and Space VectorPulse Width Modulation, SVPWM. The evaluation emphasizes on time-consumption andresource utilization on the used hardware and on usability for of software.A new mechatronic laboratory is under development at ABB Corporate Research in Västerås. Itwill be used for both mechanical and motion control design using existing and new hardware.The control structure in a traditional robot system will be interfaced to a rapid prototypingsystem which should allow easy changes to algorithms at different levels in the system.The system designated for this project comes from National Instruments and constitutesLabVIEW Real-time and FPGA module as the software tools. The hardware is a NI Single-Board RIO (Reconfigurable Input Output), sbRIO, development board including a Field-Programmable Gate Array, FPGA, from Xilinx and a microprocessor from FreescaleSemiconductor. Graphical programming is performed in the LabVIEW environment, andthrough Xilinx tools the LabVIEW FPGA code is compiled to VHDL code.A pre-study was carried out to clarify the concept of RCP and investigate different systems forRCP and their traits.

Bakgrund: Ospecifik ländryggssmärta är en av de vanligaste orsakerna till att man söker hjälp inom primärvården. För långvarig, ospecifik ländryggssmärta är träning ett förstahandsval och fokus har under det senaste årtiondet legat på bålstabiliserande träning. Psykosociala faktorer som self-efficacy och rörelserädsla kan vara viktiga att beakta vid behandlingen då de spelar en roll i hur ländryggssmärtan utvecklas. Syfte: Att undersöka hur skattad smärta, self-efficacy och rörelserädsla samt funktionsnivå förändrades hos enskilda patienter med långvarig, ospecifik ländryggssmärta under och efter en intervention i grupp med bålstabiliserande träning. Metod: Designen var en A-B-A single-subject design (SSED).

The aim of this study was to compare unemployed and workers' life situation and the way they cope with different situations and to determine their degree of Type A. We used two different instruments: Friedman and Rosenman?s Type A-test and Carver?s cope test. The total number of respondents amounted to 169 participants. The participants were selected from a convenience sample at the employment service and from three different companies.

In this thesis, two real-time stereo methods have been implemented and evaluated. The first one is based on blockmatching and the second one is based on local phase. The goal was to be able to run the algorithms at real-time and examine which one is best. The blockmatching method performed better than the phase based method, both in speed and accuracy. SIMD operations (Single Instruction Multiple Data) have been used in the processor giving a speed boost by a factor of two..

This thesis studies the stock price reaction around 68 announcements of special dividends and share redemptions on the Swedish stock market between the years of 2003 and 2007. We show that for the Swedish private investor, the tax effect of a share redemption is lower than that of a special dividend. Moreover, a share redemption could be interpreted as a signal of undervaluation. These two factors lead us to assume that the stock market would react more positively in connection to the announcement of a share redemption. We test this hypothesis through an analysis of the risk-adjusted abnormal return for the observations in the sample.

Bakgrund:De internationella diskussionerna kring goodwill är och har alltid varit många. Man har bland annat diskuterat huruvida goodwill överhuvudtaget är en tillgång samt hur denna tillgång skall värderas, redovisas och skrivas av. Goodwill har fått allt större betydelse i företagen på senare år, bland annat genom de många IT-företag som uppkom i slutet av 1990-talet och därefter. Goodwill, som utgör den största delen av immateriella tillgångar i den ?nya ekonomins? företag, har varit ett av de största redovisningsproblemen.