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.

The main problem that this essay notices is the differences you see in three of the south provinces in north of Sweden about how they seems to have get strucked by the middle age crises. The three provinces I compare are Jämtland, Hälsingland and Medelpad. This study deals about how the research has been done in these different areas so far, what summaries that have been presented so far and what they are based on. Also the inventory work is part of this examination. In Jämtland there are lots of identified deserted farms (sv.

Hedge funds have the past few years become an increasingly popular investment alternative and in the last decade hedge fund assets managed have quadrupled to USD 2000 billion, a growth rate of around 25-30% per year. One explanation for this substantial increase is that hedge funds' minimum limits on capital invested has declined, which have made ??them available to retail investors. The recent turmoil in financial markets has also contributed to investors finding their way to hedge funds, whose goal is to generate stable returns regardless of how the market develops.Using Sharpe?s, Treynor?s and Jensen's performance measures, I have investigated whether hedge funds manage to generate higher risk-adjusted returns than traditional managed funds.

Inventory (YPI), kriminella handlingar och attityder till kriminellt beteende bland gymnasieungdomar. En frågeställning som undersöktes i studien var, om det fanns något samband mellan YPI personlighetsdrag och kriminella handlingar. Ytterligare en frågeställning som undersöktes var om det fanns några könsskillnader i attityder gentemot kriminellt beteende. Studien utfördes med en kvantitativ datainsamlingsmetod, vilken genomfördes via tre frågeformulär. De tre frågeformulären somanvändes i studien var ett egetkonstruerat frågeformulär, Youth Psychopatich traits Inventory (YPI), vilket är ett självskattningsformulär, och ett modifierat frågeformulär från Brottsförebyggande rådet.

Natural monuments are natural objects with special protection due to their high natural value or cultural significance. The natural value is determined by the occurrence of signal species found on and near the natural monument. The law surrounding natural monuments has evolved a lot since the first ones were declared, and today the title natural monument can be replaced with the title tree with high conservation value. The title has come later and can sometimes overlap natural monument. Some natural monuments lack the qualities required to be classified as a natural monument or a tree with high conservation value, but have a cultural importance.

This study investigated the effect different contexts have on personality items when they are framed more neutrally. The study was based on a five-factor personality inventory originating from International Personality Item Pool. The inventory consisted of 50 original and 50 neutral personality items and in addition 28 items measuring social desirability. The sample consisted of 150 students from the Department of Psychology, Lund. The students were divided into three instruction groups differing in context.

This study aims at examine if an Europeanization is affecting the bilateral diplomatic relation between Sweden and Italy as managed by the national embassies. The questions asked to pursue the aim are; how the bilateral diplomatic work is managed between the countries, are there any signs of Europeanization within this relation or is it still contingent on intergovernmental principles? In this study an analytical model is created and used to analyze how the bilateral diplomacy between Italy and Sweden is managed through the embassies. The discussion on top ?down Europeanization by Tanja Börzel is central to the development of the analytical model.

The purpose of this study was to examine effects of hearing aid use and to do a judgment of the provement. The investigation was a pilot study and may be used in the clinic.The international form ?International Outcome Inventory for Hearing Aids? (IOI-HA) was used for data collection. Four questions were chosen from the form. These questions were answered by hearing aid users and their significant others.

This dissertation is done as a preparatory step for the action plan of environmental protection shall issue to preserve the Phytoecia nigricornis in the country when it is red-listed and classified as vulnerable (VU). My task was to investigate the prevalence of the Phytoecia nigricornis in Halland County. They wanted to see if it existed in Halland (Ehnström, 1999). If it did not exist they wanted to know how to improve its habitat.the Phytoecia nigricornis is difficult to inventory because when it is larvae it lives in the roots and lower parts of the trunk of the Solidago Virgaurea plant and the adult beetles only keeps to Solidago Virgaurea by mating and egg laying and larval caterpillars when they hatch (Bily, 1989; Molander, 1999). Often it is overlooked or missed, and one question was whether it existed  in the whole country or only in those parts where it was previously found in, Skåne, Blekinge and Östergötland (Ehnström, 1999).One problem for the Phytoecia nigricornis is that their habitats is declining.

Välfärd kräver tillväxt och tillväxt kräver ett dynamiskt näringslivFör att kunna erbjuda medborgarna i Sverige en bra välfärd krävs att antalet företag blir fler och att existerande företag kan utvecklas. Detta möjliggörs genom att ett dynamiskt och utvecklande näringslivsklimat skapas där förutsättningarna för landets företagare kontinuerligt utvecklas. Företag utvecklas genom egen utveckling, så kallad ?organisk tillväxt?, eller genom fusion eller förvärv av andra bolag, så kallad ?förvärvad tillväxt?. Tillväxt genom fusioner eller förvärv (Mergers & Acquisitions) fortsätter att öka och omsätter årligen stora summor och är för de medverkande parterna, säljaren och köparen, ofta en omfattande och resurskrävande process med långsiktiga konsekvenser.Nya förutsättningar ? nya instrument och produkterDe förutsättningar som omger ett företag förändras kontinuerligt och skapar behov av bland annat nya finansiell instrument och produkter.

GNT Group is a Nordic/Baltic wholesaler that distributes products in the IT, entertainment and home electronics sector. GNT is facing problems with inaccurate inventory levels which can lead to unnecessarily high inventory carrying costs or lost sales. Currently the decisions about when and how many to order are made somewhat arbitrarily by the responsible personnel. Their decisions are based only on some brief sales history and on experience. GNT wants to develop its ERP system to be able to support the purchaser in these and other related decisions.

Välfärd kräver tillväxt och tillväxt kräver ett dynamiskt näringslivFör att kunna erbjuda medborgarna i Sverige en bra välfärd krävs att antalet företag blir fler och att existerande företag kan utvecklas. Detta möjliggörs genom att ett dynamiskt och utvecklande näringslivsklimat skapas där förutsättningarna för landets företagare kontinuerligt utvecklas. Företag utvecklas genom egen utveckling, så kallad ?organisk tillväxt?, eller genom fusion eller förvärv av andra bolag, så kallad ?förvärvad tillväxt?. Tillväxt genom fusioner eller förvärv (Mergers & Acquisitions) fortsätter att öka och omsätter årligen stora summor och är för de medverkande parterna, säljaren och köparen, ofta en omfattande och resurskrävande process med långsiktiga konsekvenser.Nya förutsättningar ? nya instrument och produkterDe förutsättningar som omger ett företag förändras kontinuerligt och skapar behov av bland annat nya finansiell instrument och produkter.

This report is an inventory of the street lighting in half of the residential estates owned by Karlstad Bostads AB, a public housing company. The inventory was made to reduce the environmental impact of the street lighting. From the inventory an estimation of the total installed power and the energy consumption was made. The total estimated power of the street lighting was 125 kW and the energy consumption was 500 000 kWh/year with an estimated running time of 4 000 h/year. The dominating source of light was 125 W discharge mercury lamps.

The degree project at hand investigates how large areas of older forest (80 plus years) suitable for clear cutting there is on the Swedish island of Gotland. Large areas of older forest on Gotland are situated on land with shallow soil depths which are economically uninteresting and often unsuitable for clear cutting forestry. Other forests hold big nature conservation values and should not, or cannot, be used for forestry purposes. The survey is made as a GIS analysis based on the old but carefully made ?Brief forest inventory? (ÖSI) made in the 1980s and early 1990s. A sample from the inventory is combined with studies of orthophotos, satellite photos and other GIS layers that display estimated soil depth and nature conservation values. Partly contrary to common belief, the survey shows that there are still large areas of older forest suitable for clear cutting forestry on the island.

Dead wood is important for many species. The amount of coarse dead wood (diameter >10 cm) is much lower in managed forest than in unmanaged forests. Stumps constitute the largest proportion of the volume of coarse dead wood in managed forests. Since stump harvest for biofuel may increase, the amount of dead wood will decrease even more, which may threaten biodiversity. The first aim of this study was to compare the amounts of fine woody debris (FWD, .