Topping is a precommercial thinning (PCT) method where secondary stems are cut higher above the ground compared to conventional PCT. The secondary stems continue to live for a period and are supposed to compete with the main stems and promote their quality.The objective of the study was to compare the effect of PCT on height and diameter growth between topping and conventional PCT. The study also analysed the relationship between height and diameter growth and the number of stems after PCT.Nine topped stands and six conventional precommercially thinned stands were visited between February 28th and March 5. One sample plot per hectare was laid out in the investigated stands. In every sample plot the number of stems was counted and five main stems were measured for height, height growth since PCT, diameter and diameter growth since PCT.The results showed significantly higher effect on height growth after topping as compared to conventional PCT but no significant difference in the effect of diameter growth between topping and conventional PCT.

I uppsatsen presenteras en möjlighet för dominerande företag att missbruka sin marknadsställning i syfte att kringgå existerande koncentrationsförbud. Konsekvenserna för det dominerande tillika missbrukande företaget behöver nödvändigtvis inte bli så kännbara som en läsare kanske inledningsvis antar. I arbetet presenteras även en lösning på detta problem..

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The research done in the field of product completeness/incompleteness is limited. The lack of research causes a knowledge gap in the retailing industry, concerning the actual effects on consumer choice, as well as on the overall store evaluation. This report tests the current theories of the subject, and also further aim to explore the effects of completeness/incompleteness on consumer's product choice. The results display an inconsistent effect on consumer's product choice when the completeness/incompleteness in a grocery store is tested. Some products benefit by being incomplete, while others show no such effect.

Zakrisdal and the west coast region of Karlstad was at one time a protected area where the ammunition factory AmF Zakrisdal 1941-1994 was situated. This factory manufactured explosives for the Swedish armed forces and for export. In this context it is an interesting paradox that the production of ammunition, mines and armorpiercing grenades for more than 50 years has preserved the environment surrounding the factory.The factory is now gone and the production is moved to Karlskoga. Plans are being made to build housing for 3-4000 residents and other enterprises within the area. The area now stands before yet another change, most likely the most profound to date.The inspiration for this work comes from the economic historic Jan Jörnmark.

In this thesis, the impact of collective ratings on customers? perception of a product is examined. The empirical data comes from an experimentally designed survey where the effect of collective ratings is measured in the setting of a traditional advertisement for a feature film. In contrast to what previous research would suggest be to the expected outcome, the authors of this paper concludes that in comparison with alternative designs of advertisements, there are no measurable advantages of including collective ratings in advertisements from the marketers point of view. We find two explanations to the result: (1) people tend to self-report that they are more influenced by collective ratings than they actually are, and (2) the advertisement which lacked a rating could be as attractive due to cultural interpretations of white spaces..

Sweden needs a policy that stimulates economic growth. Year 1996 the Business Reorganization Act (1996:764) came into force. The goal with this law was to savebusiness, make it profitable and avoid unnecessary bankruptcies. Shortly afterwards itturned out that the law had no positive effect. A very few numbers of companies appliedfor reconstruction and the number of applications for bankruptcies continued to increase.In 2004, in order to stabilize the situation and bring about neutrality between twoproceedings, company reorganization and bankruptcy, the government proposed thereform of priority rules.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

This is a study of seven men that have suffered from a cruel punishment. The punishment involved getting their ear/ears cut off, prison with more torture and their families being deported from their homes to another town.My sample involved seven Iraqi men who suffered from this punishment during Saddams regime, they got this punishment because they refused to fight against Iran and Kuwait. I went to Iraq and met with the men in person and did interviews with them to understand the effect of the punishment on their personalities, and how the punishment have influenced their lives and interaction with other people in the society and around them.The study focuses on their suffering and how they have been able to live with this stigma. The method the study has used is the kvalitative method that involved interviewing them in their country Iraq and analyse their answers and then come to the results. My study was between 26 of March 2004 to 26 of April 2004.My study is based on the theory of social interaction and especially the symbolic interaction theories of G.H.

Jag har arbetat med att producera ett informationsmaterial för nya hyresgäster hos hyresvärden Ydewalls i Katrineholm. Jag har använt mina kunskaper inom informationsdesign, textdesign och grafisk form för att utforma materialet.    Syftet med informationsmaterialet är att ge de nya hyresgästerna den information som de kan tänkas behöva under tiden de bor i lägenheten. Ydewalls vill genom att förbättra sitt material minska antalet onödiga förfrågningar från hyresgästerna.   Jag har arbetat efter min huvudfråga: hur skapas ett informationsmaterial utifrån de principer som finns inom informationsdesign? För att få svar på min fråga använde jag mig av metoder som litteraturstudier, komparation, deskription, enkätundersökning samt utprovningar.

The 1st of January this year the state owned Swedish Luftfartsverket changed their name into the shorter name LFV. The shorter LFV is a more modern version in terms of that the name is a proof of that the classic organisation of the state, Luftfartsverket, with this stepbreaks through boarders and finds new ways. Plans have existed before but since 2005 when Luftfartsverket lost its assignments from the government and become a state owned business corporation, the plans have intensified. Now, also for all the employees, it isgetting obvious that something is going on in the organisation.The purpose of this paper is to see how this newly made change of name and logotype have been recieved and how it has effect the strategic choosen respondents within the organisation LFV. These choosen respondents have thorough knowledge of the organisation of LFV.

In the ever increasing media clutter it is hard for marketers to make their products stand out. New ways of reaching consumers are constantly arising. This study seeks to further investigate the phenomenon known as product placement, delimited to movies/television. By conducting an experiment we tested whether different presumptions matters for what effect a product placement will have on attitude and if these could be affected. We also looked at if the level of product integration effect attitude and realism enhancement.

The relationship between dividend policy and investment is a controversial area and the relationship between these two may differ depending on the company's priorities. The study examines this more closely by studying dividend policy's impact on investment and how it differs depending on the company?s market capitalization. The study is based on companies listed on the OMX Stockholm within the segments Large Cap and Small Cap, during the period between 2003-2012. Secondary data was obtained from each company's annual reports where relevant data was used to operationalized into measurable variables.

Wind power is one of the sources of renewable energy which has to be developed further in order to lessen our dependence on non renewable sources of energy. It's mainly oil and coal which have to be replaced by green energy. Wind power is already established in many countries, for example Germany, The United States of America and Denmark but it has to be continually developed and expanded to meet the needs of the growing energy consumption in the world. During the last few years many types of small wind turbines have appeared on the market. These small wind turbines are an alternative to the big wind turbines or power generators which demand huge sums of investment money.A new target group can now buy the small wind turbines in order to cover their own usage of electricity.

Storage of biomass is often associated with problems such as heat development, dry matter losses and reduction of fuel quality. The rise in temperature can potentially cause a risk of self-ignition in the fuel storage. Moreover, emissions from storage piles can cause health problems in the surrounding. The dry matter losses and reduction of fuel quality can have economical effects. The aim of this thesis project is to develop guidelines on how to store large amount of biomass at Vattenfalls heat and power plants in an optimal way.