This paper examines dialect as a rhetorical means of persuasion. A survey containing inquires about four different Swedish dialects have been handed out mainly in Södertörn University and Stockholm University, in order to research the values and connotations of theese dialects. The four chosen dialects are as following: Göteborgska, Stockholmska, Norrländska and Skånska. The results of the survey are processed and compiled to see which attitudes these values and connotations may indicate to each dialect. These attitudes and values are then discussed in correlation with five rhetorical theories: Attitude as a means of persuation, Ethos, Persona, Rhetorical Agency and Pierre Bourdieu?s theory of Field and Habitus.

Chlorinated solvent are volatile organic substances that can be harmful for humans and for the environment. Examples of common chlorinated solvents are perchloroethene, PCE, and trichloroethene, TCE. Chlorinated solvents appear as contaminants in soils primarily where they have been used as washing fluids in dry-cleaning facilities or as degreasers in metal industries. Chlorinated solvents are DNAPLs (dense non-aqueous phase liquids), which means that they are not easily dissolved in water and that they sink to the bottom of the aquifer. Adsorption to soils is low so chlorinated solvents are mobile in soils.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

In Sweden there is a large interest in renewable energy but the market for solar power is still small compared to other countries such as Germany. Here many farmers produce their own electricity. The Federation of Swedish farmers have acknowledged the potential for Swedish farmer to produce electricity and there is an interest among the farmers. The agricultural branches in Sweden most suitable for solar power are pig production and poultry due to the even electricity need throughout a year. Swedish pig farmers are going through a period of unsteady profitability which makes it interesting to see whether producing their own electricity can affect the economic situation.

This study represents the different factors that may have an influence on the budgetproposal in the local government for the revision. The revision in the local government is an important part of councillors and public insight into the different activities. The budget for revision decides how much of the activities runned by the local government can be observed by the elected representative accountant. The aim of the study is to see how the following variable affect the dimension of the budget appointed for revision. We have used Institutional theory, theory that contains the role-play between guardians and advocates and Agent theory with help of accountability.The dissertation is written in Swedish..

Traditionally risk-based measures have been used to assess animal welfare in legislation and certification schemes. With increased knowledge and research, debate today tends to focus on and advocate the use of animal-based measures. However this is not a panacea for welfare and the most sound conclusion should be that assessment of animal welfare needs both. The aim of this thesis is to identify the points that need to be taken into consideration to find the optimal balance in the use of input and outcome measures according to the aim of the assessment and how these should be applied when designing a certification scheme? To answer this, a comparison of the use of resource-based, management-based and animal-based measures in two certification schemes for dairy cow welfare, Freedom Food (UK) and Svenskt Sigill (SWE), was made.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

This paper examines dialect as a rhetorical means of persuasion. A survey containing inquires about four different Swedish dialects have been handed out mainly in Södertörn University and Stockholm University, in order to research the values and connotations of theese dialects. The four chosen dialects are as following: Göteborgska, Stockholmska, Norrländska and Skånska. The results of the survey are processed and compiled to see which attitudes these values and connotations may indicate to each dialect. These attitudes and values are then discussed in correlation with five rhetorical theories: Attitude as a means of persuation, Ethos, Persona, Rhetorical Agency and Pierre Bourdieu?s theory of Field and Habitus.

I denna rapport redovisas modellbyggande av ett aktivt stötdämpningssystem till en formulabil. Stötdämparna som har använts i modelleringsarbetet är av MR-teknologi (Magneto Rheological). Dämpningskaraktäristik för MR-dämparna har tagits fram genom tester samt databehandling med mjukvaran Matlab. Genom användandet av modellerings- och simuleringsprogrammet Dymola (Dynamic Modelling Laboratory) med dess olika komponentbibliotek har flera delmodeller skapats för stötdämpningssystemet. Dessa modeller är baserade på fysikaliska relationer och de sätts sedan samman till en hel modell av systemet.

Reducing the CO2-pollution, resulting from the combustion of fossil coal for energyproduction, is important to affect environmental changes. One way to achieve a reductionis to use the oxy-fuel technology. The technology uses O2 and re-circulated flue gasduring the combustion which results in a flue gas mainly consisting of CO2. The flue gascould then be compressed and stored without environmental effects. A problem thatfollows from the compression is the risk of acidification in sensitive parts of the process.Acidification can occur because of reactions following from the contact of condensedwater and sulphur- and nitrogen-oxides which are also present in the flue gas.This report compiles and evaluates the basis of a scientific unit with the purpose ofexploring the possibilities of extracting impurities of SOx and NOx from the flue gases.The dimensions of the unit are based on basic conditions, defined for an existing oxy-fuelprocess at Chalmers, and on the results of computer modelling.

The purpose of this thesis has been about processing an already existing folder for a tax funded organization which is also the employer for this mission ? Expectrum. The reason is that both Expectrum themselves and the recievers of the folder are unhappy with the existing material. The critic that has been directed to Expectrum is that the recievers have trouble understanding what Expectrum is and what they do. Based on qualitative methods such as interviews and text analysis I?ve been able to answer my questions for this thesis.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

There are various value-influencing factors that have various effects on the value of a cooperative flat for buyers. What generates value is individual and different from buyer to buyer, but also between buyers and real-estate agents. Consequently, the real-estate agents who perform valuations can make incorrect estimates of a residential value. Therefore, it is important to examine which factors are important for buyers to prevent incorrect valuations. To find out which these factors are and which of them that are the most important for potential buyers, previous research has been done in larger cities in both Sweden and other countries.

AbstractAt Saltvikens copperindustry, which is located in the municipality of Oskarshamn, copper was refined from sulphiteore some hundred years ago. The ore underwent several steps in the process before the final product was received. These steps all had an influence on the environment through discharge of heavy metals. The area where the copper industry was located is today considered to be of specific national interest due to its valuable nature and cultural values, as well as its value for recreational outdoor activities. Therefore, it is important to determine the present level of contamination and if any transport of contaminants have occurred, and to identify the risks that are associated with the site both at present and in a longer time perspective.Thirtynine soil samples and 16 sediment samples have been analyzed.

At the department of Electronic Warfare Assessments at the Swedish Defence Research Agency in Linköping one of the activities is modelling and simulation of the duel between a robot and a target. The aim with this Master's thesis is to develop a simulation model of an hovering helicopter. First a theoretical description of the forces and moments acting on an helicopter is given. Then the equations of motion are derived. These equations are simplified to be valid only for a hovering helicopter and the result is a mathematical model.