The aim of this study was to evaluate different types of volume and taper equations that can be used to predict single-tree stem volume and stem diameter at any given height along the tree stem for plantation grown Sitka spruce (Picea sitchensis (Bong.) Carr.), Norway spruce (Picea abies (L.) Karst) and White spruce (Picea glauca (Mounch) Voss) in Iceland. A number of published tree volume equations were tested and modified to predict the total stem volumes over bark but three logarithmic equations were taken for more in-depth analysis. Three taper equations were tested. Two Variable-exponent equations (Kozak 1997, Kozak 2004) and one exponential equation described by Biging (1984). Data from a total of 617 sample trees were used in this study, collected from stands in various parts of the country and present different types of stands growing in different soil types and cover most of the site conditions suitable for forestry in Iceland.

This paper will discuss the proposed reintroducing of a final degree in upper secondary school. In a public government inquiry that was released in March 2008 a proposal about reintroducing a final degree in upper secondary school was presented. A final degree has not been a part of the upper secondary school science 1968. Why was the system with a final degree abounded and why do the government want to reintroduce it?Research in pedagogy has through the years presented numbers of theories about assessment.

Nature conservation on certified small private forest owners- a comparison between the two certification systems FSC and PEFC in southern Sweden Today two different certification systems are used in Sweden to certify forest, FSC (Forest Stewardship Council) and PEFC (Pan European Forest Certification). During the last years certification of forests in general and different certification systems have frequently been debated. FSC is a globally widespread system and about 10 million ha out of 23 million ha Swedish forest is FSC-certified. The FSC-standard is mainly used by major forest companies and to some extent also by smaller private forest owners. PEFC is a European system and about 2 million ha Swedish forests is PEFC-certified today.

Predicting corporate failure is an increasingly important topic in the world of economics today. This paper, with the help of the credit ranking company Syna AB, aims to investigate a few different statistic strategies to do just that. This task is accomplished by using a data material of 250 000 Swedish companies divided into two subsamples. The first sample is used to develop the model and the second as a validation sample. The model developing sample holds 160 000 companies divided into five different subgroups based on size and age.

VAV (Variable Air Volume) system has been studied in a newly constructed office-building. The goal for the study has been to evaluate how the ventilations system work in practice, if adjustments can be made to achieve an more energy efficient system and to evaluate if other alternative ventilation systems is to be preferred in the further.The degree project has been executed at Helenius Engineering Firm who is working with the environment, media systems, HVAC and energy in buildings. The building that has been studied is owned and operated by Akademiska hus.Literature studies, visits at site, inventory, review of system documentation, energy analyses, interviews, key figures, LCC, sand energy- and indoor climate simulations has been made to study the building. Where appropriate some tools from Six Sigma have also been used.How to achieve an energy efficient system and a pleasant indoor climate is studied with human health and well-being as base for the indoor climate requirements. Technical support systems such as ventilation systems have to be designed so that an acceptable indoor climate can be achieved.

Purpose: This paper aims to describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the self-image of the associates. Furthermore, we seek to explain how the socialization process has influenced the organizational identification. This subject is of interest since the business of auditing is facing higher demands from regulators and politicians, due to the bankruptcy of HQ-bank among others during the financial crisis in the beginning of the 21st century. Earlier research claims that the socialization process of recruits, especially in the initial state of the employment, has a major impact on their future values and attitudes in their job performance.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Recording and analyses of superovulation results and fertility records at the nucleus herd Viken The development of different reproductive technologies aim at increasing the number of progeny per individual parent, and in that improving the possibility of genetic progress. One technique, embryo transfer, have facilitated genetic dissemination and shortened the generation interval also in females. Nötcenter Viken is a company that run embryo collection and embryo transfer in the breeds Swedish Red and Swedish Holstein. It is located outside Falköping. Information is continuously gathered about cows tested at the nucleus herd.

Every tenth year a financial crisis tend to interfere with an economy. Price bubbles with an accompanying market plunge are therefore not a new phenomenon. Such market disruptions have been causing problems for centuries, as history has a tendency to repeat itself. The intention with this study is to learn more about the bubble phenomenon and increase the knowledge in this area in order to, if possible, prevent such a thing from happening again. The purpose of the essay is to identify factors that significantly affected the development of the so called IT-bubble in Sweden and Finland during the years of 1995-2000.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

India is the country with the highest prevalence of rabies in the world, with about 20?000 human deaths occurring every year. The country also has a heavy burden of free roaming dogs, mainly because of the high amount of edible waste in the streets, which are the main hosts for the disease. Therefore to truly extinguish rabies, the main focus should be on the dogs, both stray dogs and owned. One method is to vaccinate all dogs against rabies.

Sedan 2003 har Bokföringsnämnden (BFN) arbetat med ett projekt innehållande redovisningsförenklingar. 11 juni 2008 beslutade BFN att ge ut allmänna råd och vägledning för mindre företag, K2. (BFNAR 2008:1) De företag som innefattas i K2 är en stor grupp med 96 % av alla svenska aktiebolag. Kritik som BFN har fått är att enheten jobbar under knappa resurser och att de största företagen inom K2 kommer att ha svårt att redovisa med en rättvisande bild.Hur är kunskapen om och behovet av BFNAR 2008:1 för det övre segmentet inom kategorin K2 i dagsläget?Syftet med denna uppsats är att undersöka behovet hos företag i det övre segmentet inom kategorin K2 samt att se hur kunskapen och attityden är till BFNAR 2008:1.

Sedan 2003 har Bokföringsnämnden (BFN) arbetat med ett projekt innehållande redovisningsförenklingar. 11 juni 2008 beslutade BFN att ge ut allmänna råd och vägledning för mindre företag, K2. (BFNAR 2008:1) De företag som innefattas i K2 är en stor grupp med 96 % av alla svenska aktiebolag. Kritik som BFN har fått är att enheten jobbar under knappa resurser och att de största företagen inom K2 kommer att ha svårt att redovisa med en rättvisande bild.Hur är kunskapen om och behovet av BFNAR 2008:1 för det övre segmentet inom kategorin K2 i dagsläget?Syftet med denna uppsats är att undersöka behovet hos företag i det övre segmentet inom kategorin K2 samt att se hur kunskapen och attityden är till BFNAR 2008:1.

Energianva?ndningen i Sverige och va?rlden fo?rva?ntas o?ka och bostads- och servicesektorn sta?r fo?r 40 % av va?rldens totala energibehov. Det a?r viktigt att energieffektivisera redan befintliga byggnader och optimera dess system da? en la?gre energianva?ndning gynnar ba?de miljo?n och ekonomin. En byggnads ventilationssystem sta?r fo?r en stor del av en fastighets energianva?ndning och det finns ofta stor potential fo?r systemet att optimeras och effektiviseras.En fastighetsa?gare vill inte ha fastigheter som sta?r outhyrda.

Most studies regarding wolf (Canis lupus) predation on moose (Alces alces) have focused on the total annual consumption of moose within a wolf territory but few have tried to describe the spatial impact of wolf predation on a local scale. In this study I have analyzed wolf movement data, wolf predation, moose hunting statistics and moose hunter observations to investigate how wolf predation affects the human harvest of moose in Scandinavia. Since wolves prey on mostly juvenile moose during summer, analysis of their summer movement patterns is crucial to understand its impact on the human harvest later during autumn. In this study both reproducing (n = 45) and non-reproducing wolves (n = 12) reduced their movement range during summer to 66% and 67% of their annual movement range, respectively. Reproducing wolves increased their movement range from early to late summer while non reproducing wolves did not.