Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

In this thesis we study four groups of students in grade 8, 9 and 10 when they try to solve a classical mathematical problem: Which rectangle with given circumference has the largest area? The aim of the study was too see how the students did to solve a mathematichal problem?The survey shows that students have rather poor strategies to solve mathematical problems. The most common mistake is that students don?t put much energy to understand the problem before trying to solve it. They have no strategies.

With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.

Calculations are an important part of planning around a construction project. From concept to completion of the project calculation is a tool to try to predict the actual cost. During the production stage in particular, deviations occur which makes the actual cost different from the calculations.This thesis is done in collaboration with JM Residential Stockholm. The study includes a cost follow-up in which a comparison was made between the calculated production cost and actual cost for the five projects. The aim of the study was to observe the most common reasons that a project deviates from the calculated production cost and then summing these causes in a number of categories.

This master thesis investigates how the county administrative boards communicate the regional risk and vulnerability analyses to municipalities in Sweden. Information has been gathered through a survey and through a case study involving three county administrative boards. The results revealed that there are possibilities to improve or develop the communication in all the county administrative boards. The information channels are often written or web based, these channels promote one way communication rather than a dialog. The thesis gives suggestion on how to work out a strategy for a more effective communication, the case study also gives ideas on how a county administrative board can work with communication..

The purpose with my degree project is to investigate the use of computers within the daily activity in three preschools and one preschool class. I have designed a survey that I distributed to the staff. The purpose of my work is to investigate how a number of preschool teachers and children in a few preschools and one preschool class in a medium-sized Swedish town are using the computer in their activities.My study shows that the computer is frequently used, both of the children and teachers, but also together. The children in my study are using the computer to play games, listen to music, and go into the websitewww.youtube.com, but also in order to write and count.  The teachers primarily use the computer to document, check their e-mail and listen to music.

Practical and theoretical learning are methods that are used in schools as a way to prepare students for the working life. Within the practical learning knowledge is not only acquired to learn in practice, but the students must also be able to apply their theoretical knowledge to what he/she does. Against this background, the aim of the study was to investigate the importance of practical learning for students in college / university level and how they are experiencing the stress that may arise out of the loss of practical learning during their education, as well as their vision for working life after completing their education. The population of the study consisted of N = 36, which 18 of these had used both practical and theoretical learning and the remainder had only used theoretical learning. The method was a questionnaire survey with a high proportion of fixed alternative answers according to likert scales.

Every year, approximately 700 000 individuals´ visit an emergency ward in Sweden as a result of injuries and to the emergency ward at Umea University hospital (NUS) about 12 000 injured arrive every year. This study is a retrospective cross-sectional study that surveys injuries caused by crashes among 153 pedestrians and 53 bicyclists, who have been injured in a geographically well defined area during the period January to June 2009. The aim of this study is to survey injuries among pedestrians and cyclists and to examine what preventive measures could reduce these injuries in the Umeå municipality. The results show that falls caused by slipper surface are common among both pedestrians (71 %; n = 109) and bicyclists (32 %; n = 17). Almost one third of the pedestrians (34 %; n = 43) were in the age of 65 or older.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Sustainability reports are drawn up for the company's stakeholders and declare the company?s corporate social responsibility. Consumers are one of the companies' most important stakeholders for food companies. This study is aimed to describe how consumers perceive sustainability reporting in the food industry and if the application level of the GRI framework has an impact on how consumers perceive sustainability reports. Consumer perception is described in the GRI principles and the basis is the ICA and Coop's sustainability reports, which are two of Sweden's largest food company.

Over 80% of Sweden's population lives in urban areas, and half of the country's forest visits will thus be in urban woodlands. Social values ??- how the individual experiences the forest, and the impact of the forest visits on individual health and well-being, are pointing to the importance of managing the urban woodlands.When there comes to the cultivation of the urban woodlands there are usually many opinions to consider.This study aims to investigate the various opinions on the use and forestry in an urban recreation area in ??the City of Trollhättan. The study addresses both general and in four cases specific suggestions on management methods.Data was obtained from both quantitative and qualitative study through survey, interviews and discussions with the users of the recreation area.Trollhättan's goal with the recreation area is to make it accessible to local residents. The users are mainly influenced by the accessibility therefore clearings and thinnings are appreciated.

Bullying is a widespread problem that currently exists in many places and in different age groups. In our paper we intend to focus on bullying in adult life. As many as 340,000 adult persons are subjected to victimization in the form of bullying, which is about 9 % of the working population. Between 100 and 300 cases of all suicides committed in Sweden can be linked to bullying. Bullying is a social problem that should be taken more seriously than it does.

The number of wireless networks has increased rapidly among both home users and companies in just a few years. That has brought a lot of good things with it, for example the possibility to connect wireless equipment to the network or Internet from an arbitrary position within range of the accesspoint. But since the transmissions take place through the air some new security risks appear. It?s difficult to restrict the signals to a specific space and thereby a lot easier for unauthorized to eavesdrop or disturb the signals compared to a traditional wired network.

ABSTRACTThe aim of the study was to survey attitudes towards animals among veterinary students, and to assess how the Swedish veterinary education affected students' perspectives on animals. Students in the first and second years of the study programme were asked to answer the question "What is an animal?" as they saw fit, and the answers were analysed using a qualitative-to-quantitave analysis method called the Elementary Model, which had been developed for the purpose. Results showed a significant decrease in "zoo-perspectives", i.e. views and descriptions of animals as beings with cognitive and motor functions, and a significant increase in "homo-perspectives", i.e.

Absenteeism due to sickness has increased during the last few years and has become a serious problem of society in Sweden. Among the sick-listed there is a group that apart from being sick are also unemployed.The aim of this paper was to study if and how the unemployed seek employment when they are sick-listed. Central questions have been if the unemployed seek employment while they are sick-listed? To what extent do they seek employment? Which methods do they use and what demands do they make of their prospective jobs?The survey was based on a quantitative method and the answers that 100 unemployed sick-listed in the northwest of Skåne, Sweden gave to questionnaires. The result was analysed using a bivariate analysis in order to find patterns or obvious differences.The result showed that more than half (60 percent) of the people in the survey group used up to an hour or more per week to search for or apply for work.