Half of Sweden's productive forest land is owned by individual forest owners. Research studies show that forest owners have more objectives with their forest than a high net present value, and that the suggestions of the forest management plans doesn?t always correspond to the forest owners? objectives. Through a qualitative study we conducted a discussion about objectives at stand level with the aim of making a more specific formulation of the forest owners? objectives. We asked about the forest owners' objectives at stand level, what forest management they conduct in order to achieve the objectives and how this management affects the net present value of the property. Based on the results of the interviews, we analyzed what kind of factors decide where the objectives place themselves in the landscape and if the objectives at stand level are consistent with the overall objectives for the property. Many forest owners questioned the idea of talking about objectives at stand level, and they didn?t always have their objectives clearly defined.

In this essay my aim is to examine how the term utanförskap is constructed and defined as a social problem in the public arena of the Swedish Parliament. The term utanförskap was widely used in the election-campaign prior to the Swedish Parliament election in the year 2006. The term, mainly articulated by the Right-wing Alliance, was used to describe indi-viduals and groups that were depicted as being outside the Swedish society. In the political debate, work and benefit dependency were constructed as binary opposites, with the latter describing the individuals in utanförskap. Translated to English the term utanförskap would be something like ?the state of being outside? or ?outsidership?.

Teorierna säger att organisationer är svårföränderliga och att individer inte anpassar sig, eller anpassar sig successivt efter ändrade redovsningsmetoder. Hypoteserna förkastades vilket motsäger teorierna. Resultatet tyder på att kreditgivare är flexibla och förändrar sin kreditbedömning, på grund av en förändrad redovisningsinformation, vid införandet av IAS..

Uppsatsen pekar på att många operatörer på den svenska marknaden inte har lyckats helt med sina strategier. Orsakerna till detta kan vara brister i såväl marknadsföring som förståelse för konsumenternas behov. Lågprisstrategier måste för att lyckas kombineras med aggressiv marknadsföring och..

Syftet med denna uppsats är att utröna huruvida ett belöningssystem kan fungera som ett tillräckligt starkt incitament för att förmå personal att stanna i ett kunskapsföretag. Utifrån detta har vi ambitionen att kunna ge någon form av rekommendation till fallföretaget om belöningssystem bör användas i syfte att minska personalomsättningen eller om de bör välja en annan väg..

The hospital in Varberg has a somewhat outmoded solution regarding the state of preparedness in its water sustentation. Today?s solution is both cause to a number of mishaps and high energy consumption.The report is initiated by looking into the present situation to get an insight to the problem.Today?s media depletion is measured and analyzed.Furthermore, it also looks into some earlier performed studies. These studies are followed up in order to see if measures have been taken.The report presents a number of arrangements which should be taken, amongst those a minor re-build of the current solution and a number of arrangements which leads to decreased water consumption..

Miljöledningssystems största vinst är inte ekonomisk utan den visar sig i form av en effektivare organisation, ökad miljömedvetenhet och engagemang hos ledningen och medarbetarna, besparingar, minimerade risker för framtida problem, bättre feed-back på miljöarbetet, större säkerhet för att fälja lagarna och så vidare. Men kostnaden för införandet och driften av miljöledningssystemet är hög..

The global financial crisis hit hard on banking operations worldwide and the sector fell under considerable scrutiny, with particular criticism directed against the banks' own trading practices. A bank owned by the Swedish financial corporation HQ seemed to go without serious financial damage duringthe crisis.In 2008 Finansinspektionen began a review of HQ's activities and a number of shortcomings were identified. Among other things, HQ's risk management was questioned by Finansinspektionen and further how this potentially affected the valuation of complex financial products.In our paper we have chosen to highlight both national and international laws and guidelines that HQ used for their operations and study if HQ followed those laws and guidelines. We also want topresent the theoretical model used by HQ for the valuation of its European options and how HQ calculated their capital requirements ratio. Our purpose is to show how the valuation affected the capitalrequirement ratio and whether HQ followed the necessary laws and guidelines for the valuation of complex financial products.We have chosen to carry out a case study from a deductive approach.

I the year of 2008 there were more than 60 000 purebred dogs newly registered in theSwedish Kennel Club. In addition there are a lot of mixed breed dogs and in the year of2006 it was estimated that there were over 700 000 dogs in Sweden. In today?s society it isnot unusual that people change their life situation by moving, getting a new job or startinga family. Because of this there is a risk of rehoming for dogs owned by these people.In Sweden dogs are among others rehomed by advertising or by rehoming organisations.

Background: According to many authorities Trademark consideration will within the companies become all more prioritized objectives for competitive advantage and a strong organisational structure.Trade marking is becoming an important tool, not only Production oriented companies apply this on their products or services whereas it is today spread in many different sectors.Problems: On the basis of theoretical and empirical studies, we will try to see how a trademark is built up.This will guide us to our questions at issue:? How has the actual process for HTF been in order to strengthen and to build up their trademark, how have they achieved this in practice?? What are the underlying criteria?s to for this work and what role has the consultant company BMN in the actual process?Aim: The authors have for intention to create an understanding on why there is interesting for a trade union organisation like HTF to carry out a trademark development investment. A further understanding will be to highlighting a strong trademark's advantages and possible disadvantages.Results: As a trade union organisation where the relationship to the members and the potential members is becoming all more important is the interesting to highlight their trademark clear and in addition to that contribute to building and establishing strong relationships. on the basis of this study we can state that it is now one of the most important support activities that as a trade unions to highlight its core values through trademark. As a trade union, one can to a large extent work with and to apply the market the economic mocks-up for trademark build up.The most important aspect is that we can state , in the future developed to concentrate more on communication, positioning, segmentation and diversification, which the trademark act as intermediary.

Our study has found that there are different structures and strategies in China and the US. This is due to the different constraints in each country which either allows the union to flourish or cripples its ability to function in a manner that protects workers rights..

Ekonomistyrningen inom den svenska processinriktade livsmedelsindustrin beskrivs och analyseras. Detta görs genom en kvalitativ studie av två fallföretag, Skånemejerier och Åbro Bryggeri. Resultatet visar att det finns stora likheter mellan fallföretagens val av ekonomistryrningsverktyg. Företagens ekonomistyrning har stort finansiellt fokus och budgeten är det primära styrinstrumentet..

Mechanical harvesting may result in timber damages leading to reduced saw log quality. The initiator of this study was VIDA ? a privately owned concern operating in the value-adding process industry of forest raw materials. The aim of this study was to examine the type and amount of damages on Alvestakubb caused by the harvester head during the cutting process. The aim was also to compare the damages caused by different types of feed rollers and to evaluate the effects of temperature on damage occurrence.

Together with Hälsoteknikalliansen the project team recognized the need to improve availability in the staircase environments. This is a difficult environment, especially for our elderly. The staircase leading to and from apartments is such a major obstacle that many people do not dare to go into the staircase leading to their front door. The market study that the project team conducted showed that many were in need of a living support, often a relative, who helped and supported them when they went into these stairs. It also appeared that these people manage everyday life just fine, but they suffer the problems that stairs to and from their apartment causes.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..