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Working in projects is a common work-method of many companies today, andproject portfolios, a tool to manage all projects and ideas, are frequently used. Whenchoosing which project idea to start as a project the expected benefits have to bevalued, because they are what motivate a project to start. The expected benefits areeffects of the project result and should be well formulated and well prepared. It is theorderer’s responsibility to both formulate and evaluate them when project result hasbeen delivered. The problem with orderers is they often lack knowledge in projectmanagement and they believe the project manager should formulate the project idea,with its benefits. This misconception can be handled by providing relevant informationto anyone having an idea for a project. The information should be handled by theproject office´s because they are what orderers first turn to when having an idea. Theevaluation after project execution has to be demanded by the Project PortfolioManagement that manages the project portfolio, to make sure it is performed. Manyorderers claim they lack time to perform it and lack interest because they havealready gotten what they requested. However, an evaluation is of greater use than forthe single orderer, it will able the company to learn from both mistakes and successesmade in the project formulation. The Forum will also be able to know if theinvestment has paid off.

No description available.

The benefits of being in treatment and/or non-treatment groups have not been fully investigated from the perspective of individuals with aphasia and their family members. The aims of the current study were to explore the perceived benefits for adults with aphasia post stroke of participating in treatment and/or non-treatment groups and to explore the perceived benefits for family members of having a relative with aphasia post stroke participate in treatment and/or non-treatment groups. A qualitative description research strategy was used in the study. Ten adults with aphasia post-stroke, 2 females and 8 males, and 6 family members were recruited using maximum variation sampling. The study revealed that the participants with aphasia and their family members perceived a wide range of benefits of groups involving individuals with aphasia. These results can help speech-language therapists to be aware of the range of outcomes that can be achieved for different types of groups for people with aphasia and to develop appropriate group options for individuals with aphasia.

Thesis PlanB (M.S.)--University of Wisconsin--Stout, 2008. / Includes bibliographical references.

Thesis (doctoral)--Universität Bern.

Thesis (M.Com.(Taxation))--University of Pretoria, 2008. / Abstract in English and Afrikaans. Includes bibliographical references.

Thesis (Ed.M.)--Boston University

The purpose of this study was to describe the current Master Gardener and County Director perceptions of the Mississippi Master Gardener program. Participation for both groups was voluntary and the Master Gardeners were chosen through random sampling. In the final sample, a total of 43 County Directors and 233 Master Gardeners completed the survey. The dependent variable was motivation functions: Understanding, Values, Enhancement, Protect, Social, and Career. The independent variable was group, which included Master Gardeners and County Directors. Results showed that Master Gardener’s highest ranked reasons for volunteering were related to the Understanding, Values, and Enhancement functions. They volunteered to learn more about horticulture and to help others. Data also showed that volunteers were very satisfied with their overall Master Gardener experience. Eleven of the twelve questions ranked above 5.0 on a scale of 1 to 7. Master Gardener’s highest ranked perceptions of the benefits of the program were also related to the Understanding, Values, and Enhancement functions. County Director’s highest ranked perceptions of benefits of the program were related to the Understanding, Values, and Social functions.

Recent concern has risen among forestry professionals that forest landowners are unaware of federal income tax provisions available to them that make forest management more cost effective. This concern specifically focuses on nine provisions. These nine provisions are: the treatment of timber income as capital gain, the deduction of annual management costs, depreciation of tangible property, the section 179 deduction, recovery of investment through depletion, the reforestation tax credit, amortization of reforestation costs over eight years, the exclusion of cost-share payments from gross income and deductions for casualty losses. The publication is divided into three major parts. In Part I the specifics of the nine provisions are covered in detail according to the current Internal Revenue Code. Current income tax rates are examined. The Passive Activity Loss Rules (PALS) are reviewed in terms of how they affect landowner eligibility to use the nine provisions for current loss deductions. PALS limitations incurred by holding forestland as a passive trade or business, or active trade or business are examined. Advantages and disadvantages to holding forestland as an investment are also examined. In Part II, the effects of timber income taxes on forestland investments are explored. Examples of taxes incurred (including the alternative minimum tax) when timber is sold are given. Tax calculations are based on a typical southern landowner involved with the management of a loblolly pine plantation. In Chapter 6, effects of using the nine income tax provisions on the land expectation value (LEV) of a typical forestland tract are examined for a high-income forest landowner and a low-income forest landowner engaged in both intensive and non-intensive loblolly pine management in the South. Cumulative effects of using or not using the nine income tax provisions in each regime are shown to dramatically influence LEV, and the importance of tax provision awareness is emphasized. In Chapter 7, the complexity of complying with timber tax law is examined. This chapter' s purpose is to provide an example of the detail involved in taking advantage of the tax laws. A demonstration of tax complexity is made with income tax calculations for the medium-income landowner in Chapter 6. The landowner first thins his 120-acre plantation in tax year 2003, and forms required by the IRS to use the tax provisions are identified and discussed. Although use of the provisions is essential for maximum economic returns, their complexity can discourage landowners from electing to use them. Part III presents the results and discussion of a mail survey sent to members of the American Tree Farm System (ATFS). In the survey questionnaire, landowners were asked if they were aware of the nine tax provisions, and if they used them where applicable. They were also asked why they failed to use certain provisions when they know about them. Various hypotheses are tested in Chapter 13. The demographics of ATFS members are compared with the demographics of the general U.S. forest landowner population as described by Birch (1996). The ATFS population was more timber production as well as more land investment oriented. ATFS members have significantly more harvesting experience than the general landowner. Tree Farmers typically own larger parcel sizes than the average landowner. ATFS members belong to a forestry organization, and ATFS members are more motivated in terms of forest management than the typical landowner. The results show that ATFS awareness and use of the tax provisions are low. Thus, increased efforts by natural resource professionals to inform landowners of their tax options are indicated. Caution should be used when interpreting survey results, because over 70% of ATFS members use tax professionals to file their income taxes. Consequently, actual use of tax provisions could be higher than predicted if the tax professionals are well versed in dealing with timber income. / Master of Science