This project was initiated by a desire to improve our knowledge about animal welfare. It is a part of a series of projects involving the way dogs are kept in today?s society. The aim of this project was to investigate the dog?s behaviour when left alone in a parked car.

Consumers today leave a fragment of information when they pay with their debit and credit cards. The aim of our work is to investigate ways to design a concept of a system in which digitally stored information that today is fragmented among several different holders, can be assembled into a system and made available to consumers. In our study of how a system for financial flow of information should be designed, we intend to study the present situation and the attempts made to alter it into a more informative reality. We intend to investigate the flow of information when a consumer pays by card, and the possible solutions regarding the design and transportation of digital receipts. A majority of the information of our digital consumption is today handled digitally.

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.

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.

When performing studies that test the reactions of horses in different situations, important information may be available about the horse?s reactivity level. With information from these tests, accidents and dangerous situations may be prevented. When the behaviours from tests are compared with race performance it may be possible to evaluate if some behaviours are more desirable at the race track than others. The aim of this study was to see if behavioural responses correlated with physiological parameters (heart rate, cortisol), the trainer?s opinions and actual race performance.

An information audit identifies, among other things, organizations information resources, the information flow and the needs of the information users. The purpose of this masters thesis was to describe the management of information within a local unit of Borås municipality by putting an information audit-method in practice. The focus was on three issues: What information needs could be seen in the organization? How does the information flow through the organization? How does Sugan Henczels seven-stage model serve as a tool to map the management of information within the local unit? The study only described the situation at a certain time at the chosen organization. The seven-stage information audit model was revised and adjusted to the studied organization by only carrying out four of the seven steps: Planning, Data collection, Data analysis and Data evaluation.

Total protection is often the option chosen when protecting forests with high environmental values. An alternative to total protection is application of management regimes that do not interrupt continuity of tree cover. This study focuses mainly on continuous cover forestry (CCF) in forest stands already protected. All objects are situated in the county of Jämtland in northwest Sweden. The purpose of the study was to attain a greater knowledge about CCF practices.

The aim of this study was to quantify the productivity and the costs of different harvesting systems (teams), containing harvesters equipped with accumulating harvester heads and forwarders, in first commercial thinnings were an integrated harvest of pulpwood and energy wood were performed. In the beginning the plan was to study and measure 20 sites before and after harvest. Due to storms during the summer of 2010, complete data could only be obtained from 8 of these 20 sites. Seven of these sites were privately owned and one was owned by UPM, all of the sites had been pre-commercially thinned. The mean stem density before harvest was 2578 stems per ha and the mean stem volume was 0.074 m3solid over bark.On average 1518 stems/ha was harvested.

Syftet med denna studie var att undersöka unga idrottares upplevelser i en topprestation.Studiens frågeställningar var:·        Vilka upplevelser har unga idrottare i en topprestation?·        Upplever unga idrottare flow i en topprestation?·        Vilka faktorer ligger bakom en topprestation hos unga idrottare? Utifrån syfte och frågeställningar valdes mätinstrumentet Flow State Scale-2 (FSS-2). FSS-2 består av ett påståendeformulär som mäter den totala upplevelsen av flow samt var och en av de nio dimensionerna av flow.Kontakt togs via telefon och mail med ansvariga tränare vid idrottsgymnasier för att finna unga idrottare med ett tydligt minne av en topprestation. Undersökningsgruppen blev 51 stycken unga idrottare, män och kvinnor i åldrarna16-20 år som utövat fotboll, ishockey eller orientering på elitnivå.Litteratursökning gjordes i bibliotekskatalogen tillhörande Umeå Universitet. Den funna relevanta litteraturen och artiklarna har legat till grund för denna studies bakgrundsdel. Påståendeformuläret FSS-2 visar att undersökningspersonerna, i sin topprestation, hade en stark upplevelse av inre tillfredsställelse, tydliga mål, koncentration på uppgiften, känsla av kontroll och balans mellan skicklighet och utmaning.

IntroductionSuccessful training is a key for athletes to make progress in their development. Training must not just involve overload, but also must prevent the combination of excessive overload plus inadequate recovery. Athletes can experience short-term performance decrement without severe psychological or lasting other negative symptoms. Too much hard exercise or too little sleep can cause overtraining, a condition in which the subject can prevent to be away from the sport for several weeks or months. Previous studies have detected that it is important to avoid overtraining.

In the digitized world many organizations experience a large flow of information. To sort and manage all the information can be difficult. Individuals may experience a phenomenon called ?Information Overload?, due to the fact that the information flow is too extensive. There are various reasons why individuals are affected by this phenomenon.

This essay is a case study carried out at Flow Systems Ltd that foremost aims to treat the internal marketing at the company. The aim with the essay is to analyze and evaluate Flows internal marketing in connection with a process of change and how this reflects the external marketing in relation to customers.The method that has been used is qualitative in the form of depth interviews carried out with management, employees and customers. This type of data was chosen since it is a good way of gathering more specific information regarding the informants preferences about the company. Among other things the results of the interviews showed internal marketing deficiencies, but that has not influenced the customers in a negative way. The conclusion was that the inferior internal marketing does not affect the cooperation and the communication between the company and its customers, however it has a big effect on the employees..

KSL Trading Inc is a trading company in the Jönkoping area that distributesmaterial for the furniture and interior design industry.The purpose of this report is to analyze the existing material flow andwarehouse layout as well as to identify the issues there are today at KSL?swarehouse for board material. When we identified what kind of problems thatexisted we were able to design a new plan for the material flow and storagepossibilities. The problems we found where:? There is no well-organised warehouse layout? There are no routines to keep the warehouse clean and in order? There is no formed plan how to handle materialTo solve these problems we have used different methods like interviews,observations, calculations and literature studies.

Concrete is a very common construction material. It´s characteristics are strength, durability and formablility. Superplasticizer is a common admixture, which changes the properties of concrete. Today (spring 2007) there are no certian mathematical methods to calculate the required percentage of this admixture needed to give the necessary set slump flow in the overall concrete recipe. Concrete batching companies must therefor experiment with different amount of superplasticizer in order to meet the specified slump and strength. The purpose og this report is to investigate if any mathematical relation can be established between the amount of superplasticizer used and the slump flow achieved. After carrying out some practical experiments using four different superplasticizers a direct relationship can be establish between the percentage of admixture used and the slump/flowability achieved. Unfortunatly at present due to the numerous variables, the calculation of mathematical formula can not be achieved..

Treatment wetlands been showed efficient for reducing pollutant in waste water. In Lajeado ? RS, Brazil the landfill has poor leachate water treatment. It is necessary to supplement the treatment plant because they need to reduce BOD, COD and nitrate of the water going to recipient. A subsurface flow wetland (SSF) can be a good choice.  In order to be able to design an efficient SSF it is important to understand how the grain sizes of a substrate affect the reducing of pollutants in waste water.