In order to evaluate the benefits and costs associated to investments in information technology (IT) managers need to be aware of the complexity in the nature of the task. Hence all the benefits that arise from the investment are not of pure economic character. The complexity of the task is even more obvious when managers also need to prioritize between a number of possible investments in order to fit a given budget.Stora Enso Skog AB is about to implement a new administration system to the organisation and due to that they will also implement a new standard system for the production planning process. In order to seek the modifications in the standard system that needs to be done to fit the organisations way of working, the managers have put together a reference group to seek out these modifications.The aim with this report is to identify a model that can prioritize these suggested modifications and test it practically with a group of future system users. The first part of the report is a literature study to map the existing models that are available.

In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority?s documented directions within the tax assessment.Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

The purpose of this study is to examine how well the teaching of physical education meets the needs of a future life in the building and construction industry. In order to answer the survey's purpose, we have carried interviews with teachers for the subject Physical education and health as well as with teachers for the Building- and construction program in order to through their experience gain understanding of common health problems in the profession, but also to gain a deeper understanding of the importance of the subject Physical education and health for this profession. We have reported and described previous research and then analyzed it during our processing of collected data material. The result of the interviews showed that the teachers as far as possible are trying to adjust the lessons to suit this practical program. They also indicate several aspects to consider in order to further customize the education for students in the Building- and construction program.

The purpose of this study is to explain how the value of sawn wood changes when sawn wood are cut in 30 respective 60 cm lengths. The raw material into the saw mill will mainly be bucked in 30cm and 60 cm modules. There will also be two alternatives where the timber will be bucked special lengths, 370, 490 and 550 cm but also in 490 and 550 cm.The method used for the study is to simulate both cutting and sawing the woods. For cutting the simulator Timan is used and for sawing the simulator Timberopt is used. When data is generatedfrom the simulators, calculations of some key figures is done and also how much the revenue need to be increased for the sawn wood in order to cover for the increased costs of changing sawn woodfrom 30 cm to 60 cm modulesThe conclusion is that the single biggest reason, impacting the value of the sawn wood is the cutting at the saw mill.When going from 30 to 60 cm modules, the impact will be that the customers to the saw mill must pay more to increase the revenue by at least 10% for the sawn wood in order to justifice the changein production.It is also possible to increase the value of the products further by bucking the timber in three lengths, 370, 490 and 550 cm, in order to get 12 % increase of the share of longer sawn wood (>= 480 cm)..

This essay will focus on video and computer game violence. We hope to uncover, with the help of semiotics, according to Barthes design, if this kind of violence can have a negative effect on youth and adolescents. How intense is the violence and how graphic is it?. PEGI is the European measurement for game age limits.

E-Series 450 is a chainsaw designed by Husqvarna AB to the semi-professional user. Husqvarna is a world leader when it comes to chainsaws, trimmers, lawn mowers and garden tractors. The problem in hand can be addressed by the question. ?How easy can we start a chainsaw? The purposehas been to provide a solution to the question above and give Husqvarna a good base of which they can continue towards a finished product.

Ett företags kapitalstruktur och i förlängningen dess val av finansiering för strategiskainvesteringar omgärdas av motstridiga uppfattningar och teorier. Vi har genomfört enfallstudie av Home Properties AB, ett renodlat hotellfastighetsägarbolag noterat påStockholmsbörsens lista för medelstora bolag.Uppsatsens syfte är att beskriva hur Home Properties agerar och resonerar vid finansiering avstrategiska investeringar och jämföra beskrivningen med Åkerbloms hypotes om sär- ochsamfinansiering, pecking order teorin och static trade-off modellen. I syftet ingår också att geförslag på vidare forskning.Enligt pecking order teorin prioriterar företag internt kapital framför externt. Vid finansieringav strategiska investeringar väljer Home Properties emellertid inteckningslån först. I HomeProperties fall förklaras företagets val av finansieringskällor bättre av static trade-offmodellen och Åkerbloms hypotes om sär- och samfinansiering.

In this essay, I intent to examine history as a school subject in Swedish compulsory school (for children aged 7-16), it contains mostly an analysis of the syllabus for history in the three latest curriculums Lgr 69, Lgr 80 and Lpo 94. The main purpose of the essay is to illuminate the development and the change history as a subject has gone through during this specific time, and my will is also to illustrate the view on knowledge and learning that is revealed in the syllabus for history in today?s curriculum (Lpo 94).The survey shows that in Swedish compulsory school, history as a subject has changed significantly. During the examined years, the contents have been exceptionally broadened and that has lead to increasing demands on the students as it has gone from being directed to the individual and its contiguous history with shorter outlooks on the rest of the world, to requiring the individual to be able to see and understand other parts of the world and different time, on the basis of it?s own history and culture.

The Egyptian religion viewed the whole world as divine and inhabited by both gods and men. Concepts such as death was therefore explained through myths. The ancient society feared death but desired an eternal life. The Egyptians saw death as a physical dismemberment of the body as had happened in the myth of Osiris when death was first introduced to the world. Osiris functioned as a prototype for all men as he had overcome death by finding a new existence in the netherworld.

To the world you may be one person, but to one person you may be the worldThese words sum up my account of social worker expertise. How does one become skillful?a master?in the profession? I answer this question by exploring how social worker proficiency can be developed and grow with the help and support of supervisors, clients and colleagues. Development through professional supervision and in the encounter with clients is an essential part of the work. I also discuss what it means to be new in the field (a novice) in relation to being experienced (a master).

Trade was assigned as a Community responsibility at the founding of the European Community in 1957. It was then recognized that Europe would achieve a greater international influence if it were to negotiate trade deals with one voice. Since then, the basic rule has been that the European Commission negotiates agreements on behalf of the EC, and presents the agreements negotiated for approval in the European Council. Today, the 25-member European Union is the largest trading power in the world, and most member states have decades of experience of coordinating their national trade interests into a common position. However, partly as a result of the complex nature of the trade decision-making processes it is sometimes problematic to identify who or what really influences EU trade policy.

The purpose of this essay is to shed light upon the ecumenical work that has been done between the Church of Sweden and the Mission Covenant Church of Sweden. The recent years of work have led to a recommendation for a certain degree of fellowship to be established between those churches. This proposal as well as other documents are analysed in the essay from an ecclesio-logical point of view, to find out how the Church of Sweden looks upon itself in meeting another church.To structure the material, the essay has been subdivided into seven parts that is related to ecclesiology. In those seven chapters the positions of the Church of Sweden and the Mission Covenant Church of Sweden are given individually as well as in common. Questions like the im-portance of dioceses, local congregations or parishes and the national level are described.

This thesis is part of the evaluation of a development project in Serbia, where cooperativeshave been formed in order to make the members support themselves trough organic farming.The purpose of the paper has been to find out if the goal of making the current members andpotential new members able to support themselves on what the cooperatives produce, hasbeen reached. The goal is to be considered as partly fulfilled; according to the last annualreport from Odraz, ?the registered cooperatives have become fully functional and stable andthey have started making some modest profit.???the majority of the beneficiaries think thatthey are self-reliant??. In order to find out what is required in order to fulfil the establishedgoal entirely, (for example there are no reports of that new members have been recruited, andthe fact that most, not all, current members of the cooperatives (the beneficiaries) say thatthey are supplied from what the cooperatives produce), I have tried to identify the conditionswhich the cooperatives operate under. The basis of the paper consists of a literature review,interviews with the directors of the cooperatives, a questionnaire dealing with the businessenvironment and various external sources in Serbia..

E-Series 450 is a chainsaw designed by Husqvarna AB to the semi-professional user. Husqvarna is a world leader when it comes to chainsaws, trimmers, lawn mowers and garden tractors. The problem in hand can be addressed by the question. ?How easy can we start a chainsaw? The purposehas been to provide a solution to the question above and give Husqvarna a good base of which they can continue towards a finished product.