The purpose of Älvdalens besparingsskog is to develop the district and most of all the forestry in Älvdalen. It's owned by about 2 300 private forest owners who's landed properties are located in Älvdalen. Every year the besparingsskogen gives out a lot of its profit in form different types of subsidies for agriculture and forestry. The owners can apply for subsidies for several of the costs that occur in forestry. During the period 2000-2003 the owners are offered forest management plans and pcSKOG-gård at no cost for their private forest properties. The purpose of this master's thesis was to find out if the activity in the forestry changed when the forest owners got new forest management plans and the computer program pcSKOG-gård.

The problems around and the planning of wood flow is some of the most complex issues in the forest-sector. The experience and overview of the single employees is crucial for the possibility of correct tactical and economical decision-making. The increasing demand of savings and shorter reaction-times with greater flexibility in the wood-supply-chain, makes solutions and aids for improved effectiveness in the work and processes according to wood-flow urgent. Holmen Skog is starting to develop a new forest-road-management-system. The system will facilitate the work according to construction, improvements and updating the standard of roads.

Today there are many system development projects that break both budget and time plan. Often this depends on defects in the information systems that could have been prevented. The cost of test can in some cases be as high as 50 % of the projects total cost and it's at the same time an important part of development. Test as such has moved its focus from the software it self and its faults to a wider perspective on whole infrastructures of information systems where assure a good quality is important. Sogeti in the Netherlands have developed a test method called TMap (Test Management approach) that can be used for structured testing of information systems.

Background: The fierce competetivness that characterize todays market force the companies to differentiate their offerings to a greater extent. The customers do no longer choose their supplier on the attributes of the products alone. Their purchase decisions also depend on the relationship the customers have with their supplier. With new customer channels like the Internet and advanced computer systems companies can increase the value for their customers through a better understanding of the customers needs and preferences. In this way companies can create longterm relationships with their customers.

The concept of national security has been a matter for debate during recent years, especially in academic fields. Criticism has surfaced since the end of the cold war, directed towards the traditional perspective's dogmatic focus on armed threats and interstate war. Questions concerning an oncoming paradigm shift have been raised, regarding a widening of the security agenda among national states to also include alternative threats, such as environmental hazards. In this thesis, the focus lies on the effects that climate changes have caused in the Swedish national security agenda during the last 15 years. Swedish policy documents show that there have been some major changes, not only the widening of the security agenda but the entire security domain seems to have changed.

Modelling of pollutants is commonly used in research and at departments working with environmental issues. The need to use large amounts of data when modelling creates the opportunity for more generalised models with lower data demands. Aggregating functions into coarser elements is a sort of generalisation of actual features in nature.A development of a method and a modelling tool called ?KadmiumKalkylatorn? has been performed to model cadmium pollution in rivers in Skåne, Sweden. The water runoff has been multiplied with cadmium standard concentrations based on membership in landuse classes.

This Master?s thesis aims to study how the concept ?youth? is understood and used in papers and publications about public libraries, written at The Swedish School of Library and Information Science from 1972 to 2002. It does this by answering three questions: Firstly, how is the concept ?youth? formulated in papers and publications at SSLIS from 1972 - 2002? Secondly, has the concept ?youth? changed in the analysed texts during the chosen time and, if that is the case, what constitutes this change? And, finally, what types of consequences for the understanding of the users can this have for the writers and readers of these texts? Discourse analysis is used to analyze how this concept is constituted, transformed and understood. Among the things studied in the discourse analysis is the interdiscursivity and intertextuality of the texts, as well as the meaning of the word, the wordings and modality of the analysed texts.

This report is focusing upon relining from a client?s point of view. Potential buyers are given a presentation of the different methods available today together with a general briefing describing the process. An important part of this report are the interviews that took place with already established customers. Property owners, managers, pipe cleaners, and project managers whom all been in contact with relining have answered the questions given along with their own thoughts and have also given recommendations of other persons to talk to.

The aim of this thesis is to examine how librarians and family historians experience their interaction at the reference encounter, what influences these views and how they affect the service; whether the family historians are aware of these views; which subject knowledge is needed and how this knowledge affects work performance; if there is a need for continuing education, and finally, if the family historians themselves can work as a resource for the library or the librarians? The thesis consists of three parts; in the first a theoretical frame was constructed around the concepts service, continuing education, subject knowledge and attitudes. Role theory was used as a theoretical background to show how expectations influence professional roles. The second part consists of the results given from the qualitative interviews with librarians and surveys with family historians that were performed. In the last part a discussion from the theoretical and empirical information earlier received was made.

In the social sciences, geopolitical theory is used in order to analyze states actions and commitments when it comes to foreign policy. This thesis develops a new understanding of geopolitical theory. Firstly, the development and application of geopolitical theory, from its foundations in the early twentieth century to contemporary geopolitical studies is discussed. Secondly a revised understanding of the variables integrated in the concept and how it can be operationalized as an analytical tool is presented and tested empirically.The critical assessment of the research field of geopolitical theory tells us that six different geopolitical perspectives have been considered the most influential (room, strategy, power projection, identity, affiliation and governance) when it comes to analyzing state action. This model is applied as an analytical tool and thus tested on a single case.

The aim of this thesis was to examine how role players experiences libraries and if the libraries are or can be an arena for activities that involves role play. A public library exists for everyone, but could nevertheless be viewed as a female sphere where women both borrow more books and visit the libraries program activities to a larger extent, compared to men. I asked the question whether men?s reason for choosing a different venue for information and culture was related to the libraries not being able to satisfy their needs. The theory of the thesis was Dorte Skot-Hansen, Casper Rasmussen Hvenegaard and Henrik Jochumsens model that states that the libraries can have four different functions and act as a venue for meetings, knowledge, inspiration and experiences.

Background In Nyanza in western Kenya are 30,5% of children estimated as malnourished. It is a family situation that nurses often come in contact with. Therefore it is of interest to know how nurses work with parents of malnourished children when they have a significant role in developing the family's knowledge and child health. Aim. The aim is to investigate how nurses experience that they are working with parents of malnourished children.

Better, more efficient fertilizers with great productivity and economic returns are needed, but it is important today to find fertilizers that are also sustainable. It is also important to carefully monitor their impact on the environment, including potential side-effects. In this context, the microbial communities that carry out numerous essential functions contributing to a functional ecosystem are of particular interest. The present study is a complement to a pot experiment that investigated the potential of different waste products for use as fertilizers and how they affect the microbial community. In the pot experiment, the clearest treatment change in microorganism community function was found in the fully fertilized treatment used as a positive control. The question was whether this was indirect, i.e.

Seabased Industry AB develops system for extracting electrical energy from ocean waves with a Wave Energy Converter (WEC). The components is bought from subcontractors and then assembled into wave energy converters, buoys and marine substations by Seabased. In the future Seabased will produce more of the components themselves to reduce costs and to have better control over tolerances. The production line will also include the painting of the WECs and substations, which is performed in a painting line.The purpose of this thesis work is to study what is required to build a painting line, regarding the types of stations, transporting types and the space needed. This will result in layouts for the painting line.To receive the necessary information about production theory and corrosion and surface treatment, literature concerning this area has been studied.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.