The background to this work was to see if there was a connection between large woody debris (LWD) and the presence of brown trout in our Swedish forest streams. Previous researches by Degerman et al. (2004) have shown that there is a strong correlation between the amount of dead wood and the presence of brown trout. The goal was then to find a way to restore, maintain and increase the trout habitats by constructing and adding manmade wooden structures that would mimic natural deadwood and its features in flowing water. The inspiration was partially taken from a water restoration program in the Klamath River of northern California, USA.

Vi lever i en föränderlig värld där aktiemarknaden är en komplex miljö. Att fatta välgrundande beslut på aktiemarknaden är svårt för investerare, som  därmed samlar in all den information som finns tillgänglig. Den redovisning och information som företag lämnar ifrån sig är utformad genom en avvägning mellan kostnader och nytta, som kallas Cost Constraint. Ytterligare en avvägning som företag använder sig av gällande upprättandet av redovisning är att inte ge ut för mycket information och därmed ?skydda? sig från konkurrenter.Studiens huvudsakliga syfte är att kartlägga och jämföra hur investerare och banker tar beslut baserat på den redovisning som företag publicerar, som kan vara påverkad av Cost Constraint.

This thesis engages the topic of test methods for wood adhesives. Two test methods were evaluated, EN 302-1, a European standard, and ASTM D905, an American standard. The total amount of specimens manufactured and tested was more than 500. The adhesive bonds were tested in shear with an increasing load on the specimen until failure.The adhesives used were epoxy-resin, phenol-resorcinol-formaldehyde and a 2-K polyurethane. The test programme included five different types of intentional errors per method, in order to investigate the sensitivity of the test methods.

In recent years, the Swedish railway track system has been neglected in terms of capacity and maintenance. To adapt the existing system to current traffic load there is a great need for extensive improvement and maintenance. Shortcomings are especially occurring on older embankments running over soft subgrades. To select the most suitable method for reinforcement of the embankment, it is important to evaluate different solutions from a life cycle cost perspective. In long-term perspective, it is often shown that a method with low investment cost causes a higher maintenance cost and a shorter technical lifetime.

Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.

We are heading towards a huge switch of how energy is produced with fossil fuels being replaced by renewable energy sources. It is not difficult to replace the energy you use in the house and there is no need for futuristic technology. There are already many established products on the market such as high efficiency vacuum solar collectors, heat pumps & small wind power stations that can supply the energy being used in a house. The company Sol & Energiteknik SE AB in Huskvarna has many different products which can reduce the need for an outside energy distributor. An average house in Sweden uses 15 000 kWh for heating, 5000 kWh for tap water and 5000 kWh for electricity.

Fuel pellets are in Sweden mainly produced from sawdust and cutter shavings. Before the pelletising process the raw material is dried to attain consistent moisture content and ground up in a hammer mill. In the densification process (pelletising) the ground material is forced through holes in a rotating die. This heats up the wood particles which cause them to soften and self bond. After the process the pellets are cooled, sieved and bagged. The milling process creates a wide range of particle sizes.

In this work I have tried to reconstruct the forest history within Särna-Idre forest common in northern Dalarna from the 19th century until present time. The Särna-Idre region has been an extensively used landscape for a long time. Pollen which indicates grazing has been found in samples orginating from the 10th century. Early travellers from the 18th and 19th centuries seem to have been passing trough a "used" landscape. Burned forests on naked ground are described as common. Also large areas are mentioned as undisturbed with lots of large trees, snags and dead wood.

Public procurement stands for a substantial part of the total food consumption in Sweden. The majority of the procured food is today imported and according to market trends it?s intended to stay that way. Imported food is favoured for locally produced due to price pressure. Consequently domestic pork farmers have declined by 25 percent during the last twenty years.

Evaluating and choosing suppliers based on price alone, has traditionally been the dominant strategy for supplier selection within the purchasing function. With the origin of the Total Cost of Ownership (TCO)-concept in the early 1990s, a new philosophy dawned that promoted the importance of knowing the effects of supplier performance on the buying firm?s internal costs. Since then, scholars have been arguing the case of TCO as a viable model for making purchasing decisions and conducting supplier evaluation. Still, after two decades little is known about its penetration and impact on the practices of buying corporations, leaving the questions of which costs are included in the purchasing organisations? decisions unanswered, and even more importantly why certain costs are considered and others not.

This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

Syftet med denna uppsats är att analysera mansbilden av karaktären Edward i filmen Edward Scissorhands (Tim Burton, 1990). Genom attstudera hans personlighet och egenskaper ur olika perspektiv, som kan uppfattas som både manligt och kvinnligt, har jag försökt att ta reda på vem denna utstickande karaktär är.Med hjälp av genusteorier och jämförelser av tidigare filmatiseringar som Ed Wood (Tim Burton, 1994), Sleepy Hollow (Tim Burton, 1999) och The cabinet of Dr. Caligari (Robert Weine, 1920) har jag även kunnat fördjupa mig i mansbilden av Edward. Jag har dessutom fokuserat kring Tim Burtons säregna filmskapande, men också kring stjärnskapet hos Johnny Depp, skådespelaren som Burton ofta samarbetar med.Edward Scissorhands har visat sig vara en man med både manliga och kvinnliga attribut, vilket gör honom till en icke stereotypisk man som saknar hjältemod och en muskulös kropp. Trots det så tyder inget på att han är mindre man bara för att han har mer eller mindre egenskaper som generellt uppfattas som manliga.

The purpose of this report is to examine various roof structures that can operate in a warehouse with large spans. The building that is examined in the report is currently under construction, and the roof construction has already been selected. The selected roof system will therefore be compared with some other structures and materials that have been possible. The report will evaluate three different frame materials, two insulating barriers and two overlaying materials. Another important part in major construction projects is the roof safety.

The forest industry is one of the most important industry branches in Sweden. Since the demand of high precision wood deliveries has increased, the demand on a well constructed forest road net also has increased. A good road net gives the wood-supplier competition advantages and also increases its service level towards its customers, lumber-mills and pulp-mills. In some parts of Norrbotten, the road net is still insufficient and not yet built out enough, and that is why it is important to know how to act and where to improve the road net in these areas. The purpose of this thesis was to create a work-model for long term road planning in areas with no road net or a not yet complete road net. The model has been created in an ArcGis environment, where a long chain of tools has been tied together with the program ?Model builder?.

The aim of this essay was to create an understanding of teachers strategies to respond to children in economic hardship in school and if these children can participate on equal terms in school. To examine this, we chose to do semi-structured interviews which is a qualitative method. Eight teachers were interviewed from four different elementary schools. In our interviews, we found that all the schools both had elements of inclusion and exclusion, which can result in both equal and unequal terms for participation in school. We also found that the school with the most students in economic hardship had the most inclusive strategies.