To manage the industry?s need of wood assortments in a optimal and cost effective way the forest companies need to have knowledge of the actual standing volume and the yield of the planned clear cuts. The mean volume of the trunk is also important since it is important for the contractors prices. Today the total volume are estimated either with Näslund (1940) or Brandels (1990) functions of volumes, and the yield is estimated with Rune Ollas (1980) function for trunks and stands. The purpose of this study has been to answer the following questions: How good is the yield forecast with data collected with currently used methods? How well can the yield forecasts became with data collected according to the instructions? How well can the yield forecast be with data collected according to the instruction and calculated with the program Aptan for theoretical bucking? The study has been initiated and financed by SCA Skog AB.The material consisted of a number of randomly selected objects ready for clear cut.

The aftermath of colonization, culture diversity and the recognition of the ownidentity - living in a country which has the role of a former colonizer has got consequences in the multicultural French society. These consequences can be seen studying the politics, the education and the history of that country. In this bachelorthesis I discuss the aftermath of French colonization with a focus on how the French cultural identity can be explained in defining colonialism in French lawmaking. The aim is to understand the definition of the own cultural identity from a postcolonial perspective and what meaning the multicultural society has for this definition. This is an issue which can be seen in politics as well as ineveryday life, and to make an understanding of it, I study how French politicians are representing their country's role as a former colonizer in a postcolonial era.

Penalty clauses is a term that can be put in an agreement and is an amount that shall be paid by a part of the agreement if they cause any damage to the other part by breaking the agreement. Penalty clauses have since around 100 years ago had a quite clear meaning in Sweden according to a lot of authors. These authors have the opinion that penalty clauses is an exclusive judgment of the compensation the victim has right to, that means that if the parties have put a lower amount in the clause the victim won?t get full coverage for the damages caused by the other party. That the penalty clause is an exclusive judgment of the victims right to compensation means that the victim doesn?t have the right to request other compensation above the compensation in the clause if nothing else is stated in the clause.A penalty clause may be viewed as a complement to compensation you get according to The Tort Liability Act (1972:206) where it is often difficult to obtain full compensation for damages when it is required that a number of conditions are to be met for damages deleted.

This study analyzes Hungary's democratic backsliding under Viktor Orb?ns term of office between 2010 and 2025. The research questions addressed in this study are ?Which central institutional reforms can be identified as significant for Hungary?s democratic backsliding under Viktor Orb?n?s rule from 2010 to 2025?? and ?In what ways have these reforms contributed to a process of democratic backsliding?? The study is based on a qualitative case method. To be able to conduct this study, secondary sources such as academic literature and reports from international organizations have been analyzed in detail.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

This paper deals with the legal situation surrounding the legal statutory portion. The purpose of this paper is to investigate the statutory portions function in our society, does the rule fit into today?s society? To carry out this study, the authors analyzed the legal situation accordingly to the legal dogmatic method. Emphasis has been placed especially on laws but also non-government bills and doctrine.The statutory portion was introduced in the Swedish system, as early as in the 17th century. Its primary purpose then was to ensure a heritage to the descendants? heirs.

Over the past decade there has been considerable debate in the media concerning the necessity of educating parents in how to be better parents, and strengthening their parental role. This question has also been debated at a national level, resulting in the state commissioning a number of official investigations into the problems that parental education could resolve. A growing body of scientific studies have shown that parental-educational programmes play a strong role in preventing behavioural problems amongst children and teenagers. Many Councils in Sweden already offer these parental courses to their citizens, but discussions are ongoing as to whether these courses should be obligatory for all parents before or near to the moment that they begin to have children. This conclusion has been supported by the official investigations commissioned to look into this issue.

This comparative case study, which is based on a most similar system design,investigates why the Chávez government has attained a lower degree of democracy than the Kirchner and the Lula governments. In order to develop asupplementary theory about why governments in general achieve various degrees of democracy I compare these governments and examine what policies that differ them and why. My results show that these governments? policies differ concerning the rule of law, militarization, and negotiations with economic groups and anti-regime parts of civil society. I have found numerous answers to why some of these governments (and governments in general) have democratic policies within these four areas and why some do not.

Introduction: In January 2005, a nationwide mandatory bicycle helmet law for children under the age of 15 was introduced in Sweden. In the current study, the effect of this law was evaluated by analyzing national trends in hospital admissions due to bicycle-related head injuries during the period 1998-2011.Methods: An interrupted time-series design with segmented regression analysis was used to evaluate the intervention effect on head injuries as a percentage of all injuries (%HI) among cyclists in age- and sex-specific groups. Effect was measured as a change in level and/or slope of the trend at the time of legislation.Results: A total of 35261 cyclists (0-54 years) were hospitalized due to a bicycle injury during the study period. Linear regression analyses of the entire study period (not segmented) showed significant year-to-year decreases in the %HI of 1.3-1.7% in all age and sex-specific groups (p < .0001). Results from the segmented regression analysis showed that, at the time of legislation, a significant drop in level occurred among males under 15 years (-4.5% [95% CI: -7.7% to -1.3%], p = .01) and a significant change in slope occurred among females aged 30-54 years (-1.6% [95% CI: -2.9% to -0.2%], p = .025).Conclusions: The law seems to have had an effect on males in the target population (<15 years).

In this study I try to answer the question what to consider when teaching about identity andreligious identity in Religious Studies at Upper Secondary Schools in Sweden. This inquiry isbased on the fact that the latest Program manuals for upper secondary school, GY11, instructsthe teachers to talk about identity and religion, while in the Curriculum for upper secondaryscool, Lpf 94, as well as the latest curriculum, SKOLFS 2011, the idea of identity seemslinked with ethnicity.With this in mind I want to clarify what might be meant with the concept of identity. Byreferring to several different identity theories I propose to illustrate the complexity of theconcept. I study gender, queer and postcolonial theory as well as different aspects of classstructure and commodification of identity, all through the perspective of intersectionality.Intersectionality is not a theory as such but a method of studying various perspectives of anissue. It is an analytical praxis of using several angles of investigation and explanationtogether, all phrased with the background of the question of power.

The purpose of this thesis is to present a number of examples of how the debate concerning same-sex marriages in Sweden was conducted in religious media between the year of 2005 and May 1st 2009. I intend to examine if and how these debate articles can be descibes as examples of religion taking part in the public sphere according to José Casanovas theory of deprivitization and public religion (1994) and Jürgen Habermas theory of religion in the public sphere (1964, 1989, 2006, 2008). I will apply the theories to the material by using four criteria for public religion, based on Casanovas and Habermas two theories, designed by Marta Axner. I also intend to compare the arguments used in the material to the arguments found in Marta Axners dissertation Public Religions in Swedish Media (2013). To identify these arguments a textanalysis containing seven argumentschemes, designed by Gunnar Björnsson (1994), is applied.

Syftet med uppsatsen är att analysera luftvärnsbataljonen och undersöka om de tillämpar manövertänkande, dels i teorin men även i praktiken.Kärnfrågan i uppsatsen blir således: Tillämpas manövertänkande i teorin och praktiken inom luftvärnsbataljonen? Uppsatsen utgår från en definition av manövertänkande enligt den svenska Försvarsmakten där fyra indikatorer togs fram i syfte att kunna analysera och spåra om manövertänkande tillämpas inom luftvärnsbataljonen. Resultatet visar att det är ett tudelat svar, å ena sidan är luftvärnsbataljonen långt framme i de teoretiska delarna. I styrdokumenten och i ett utgrupperingsskede finns det tydliga spår av hur manövertänkande skall nyttjas. Å andra sidan kan det påstås att indikatorerna överraskning, vilseledning och kraftsamling ofta används som uttryck istället för att dra dem riktigt i botten. Med det menas att indikatorerna inte alltid används för att utnyttja motståndarens svagheter utan används snarare för att parera dennes troliga attack. Slutsatserna som dragits är att luftvärnsbataljonen har kommit en bit på vägen för att kunna tillämpa manövertänkande.

Revisionsplikten har under en längre tid varit ett väldiskuterat ämne i Europa där störst fokus har legat på huruvida revisionen ska vara frivillig eller inte. Idag har det gått mer än två år sedan lagen om avskaffad revisionsplikt trädde i kraft vilket gör det möjligt att studera avskaffandets effekter ur olika perspektiv som till exempel de små aktiebolagens perspektiv, skatteverkets perspektiv och kreditgivarnas perspektiv. Fokus för denna studie är revisorernas perspektiv och hur de har påverkats av lagändringen.Syftet med vårt examensarbete är att beskriva och analysera revisorers förväntningar kring avskaffandet av revisionsplikten för att sedan kunna jämföra hur dessa förväntningar stämmer överens med utfallet efter att lagen trätt i kraft. Syftet med uppsatsen är även att beskriva och analysera vilka faktorer som påverkar effekterna av utfallet.För att nå fram till ett resultat har en abduktiv ansats med en kvalitativ metod använts för denna studie. Studien utgår ifrån befintlig teori och vetenskapliga studier. Teorier som har använts är agentteorin, professionsteorin, komfortteorin, legitimitetsteorin och den institutionella teorin samt förväntningsgapet.Det empiriska materialet grundar sig på åtta intervjuer med revisorer från olika revisionsbyråer i Kristianstadsområdet med omnejd. Det empiriska materialet har analyserats utifrån en jämförelse mellan förväntningar och utfall av revisionspliktens avskaffande. Analysen påvisade att påverkansfaktorn byråstorlek hade den största påverkan på förväntningarna i förhållande till utfallet samt att endast en del av förväntningar stämde överens med det faktiska utfallet.  .

I samhället finns flera lagar och föreskrifter för att garantera barn trygga uppväxtvillkor. Trots regelverk kan konstateras en ökning vad gäller barn som far illa. Avgörande för efterlevnaden av fastlagda bestämmelser är bland annat distriktssköterskans, inom barnhälsovården, möjligheter till att uppmärksamma signaler kring barns situation samt att vid behov vidta adekvata åtgärder. Det finns dock flera faktorer som kan vara avgörande för distriktssköterskans ställningstagande. Syftet med studien är att beskriva faktorer som påverkar distriktssköterskans beslut om en anmälan till socialtjänsten om att ett barn far illa.