International regulations target a global reduction of carbon dioxide (CO2) emissions through the Allocation of national reduction targets and the definition of mechanisms to achieve these targets. One of these mechanisms is international emissions trading, these trading programs have been the targets of widespread criticism since they were introduced into the policy-making arena. The point of departure in this study has been that the trading raises questions about morality, since it implies signals, which legitimates pollution. The main purpose with this study has been to find out if emissions trading systems can be morally justified with the method of wide reflective equilibrium. From the study it was found that the moral intuition; it is wrong to pollute the environment, and perform activities, which legitimates pollution, finds support from the different theories within environmental ethics and Kantian ethics.

In order to make take-off and landing procedures possible at an airport, an organized allo- cation of slots is necessary. How these slots shall be distributed among airlines is, at pre- sent, governed by the European Parliament and Council Regulation (EEC) No 95/93 of 18 Janu- ary 1993 on common rules for the Allocation of slots at Community airports. It is important for the air- lines to be allocated a beneficial slot. Hence it is of great interest for the airlines to ex- change and transfer the allocated times among themselves, a form of secondary market. Whether such practices are allowed or not is not regulated by specific detail in the regula- tion, which leads to legal uncertainty.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

The function of budgetary controls is to control the resource Allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The function of budgetary controls is to control the resource Allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The first four AP-funds have a well-diversified Swedish portfolio, which is managed in similar way as the largest Swedish bank funds. Up until today, there has not been any comparable study that focuses specifically on this part of the AP-funds. Our aim is two-folded; First we will look at how well the AP-funds have managed their Swedish assets compared with Swedish funds of the four largest banks in Sweden during 2002-2006. This will be done by looking at some important key ratios and both absolute and active return. Secondly we will present a descriptive analysis of the management structure within the respective organisations, to be able to draw conclusions regarding the possible deviations in investment return.

The purpose of this thesis is to examine and analyze the characteristics of the management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the management control system.

Our state of emergency is good - is the public library prepared for the future?Our state of emergency is good! These are the words spoken by Prime Minister Per Albin Hansson in 1939. He claimed that Sweden had nothing to fear from a future war, we were safe. Today we know it was not so. Is this the situation for Swedish public library of today? Is the public library ready to face the future, or is it only fancy words?We have to form the future, not let the future form us.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Risken för att drabbas av stressrelaterade sjukdomar är hög bland sjukvårdspersonal bland annat då kraven på kvalitet, effektivitet och arbetstempo har ökat. I diskussionen kring sjuksköterskors arbetssituation är saknas det aktuell kunskap om hur sjuksköterskor inom den neonatala intensivvården fördelar sin tid under arbetsdagen och vilka arbetsmoment som sjuksköterskorna utför i sitt dagliga arbete. Syftet med studien var att undersöka vilka arbetsmoment en sjuksköterska på neonatalintensiven utför under ett arbetspass samt kartlägga hur tidsåtgången fördelade sig mellan dessa arbetsmoment. En strukturerad tidsstudie genomfördes därför på en neonatal intensivvårdsavdelning i Sverige. Resultatet visade hur sjuksköterskorna fördelar sin tid mellan 69 olika arbetsmoment i 23 kategorier inom åtta kompetensområden samt hur omvårdnadsarbetet fördelade sig tidsmässigt mellan den direkt patientnära kontakten och övriga patientrelaterade uppgifter.

For systems with multicore processors contention for shared resources is a problem that occurs when several memory-intensive processes are executed in parallel within the same memory domain. This contention has a direct influence on the performance of the system and is a complex problem that has been recognized for a long time. An attractive and actively studied way to minimize this problem is by using a process scheduler adapted to allocate processor cores in a way such that contention for shared resources is minimized.With the introduction of multicore NUMA-systems (Non-Uniform Memory Access) the situation has become even more complex. In these systems the access time for processor cores to different memory domains vary depending on factors such as distance and load. Thus, the process scheduler also has to consider where the memory of each process is placed to minimize the distance and balance the load on each memory domain.This report presents a user-level process scheduler for a NUMA-system based on the multicore processor Tilera TILEPro64.

Debatten om matfett är ständigt aktuell och i stort sett dagligen så matas vi med olika aktörersåsikter om vilket fett som är att föredra. Ska vi äta omättat eller mättat fett? Vilket matfett ärdet mest hälsosamma? Fokus i denna studie har varit att synliggöra den professionellapedagogens förhållningssätt till matfett och vilka olika strategier som lärare i hem- ochkonsumentkunskap har använt sig av i sin undervisning relaterat till matfett. Studiens syftevar att synliggöra och analysera hem- och konsumentkunskapslärares skilda förhållningssättrelaterat till matfett i undervisningen med utgångspunkt i perspektiven hälsa, ekonomi ochmiljö. Studien bygger på kvalitativa intervjuer samt observationer med lärare i hem- ochkonsumentkunskap på högstadiet.

The report is the result of a master thesis at ENEA AB during the fall of 2009. Itaims to create a specification of flash memory management system which focuseson power efficiency and low RAM usage for embedded systems, and to design andimplement a prototype of such a system to facilitate further development toward thecreated specification. The system used by ENEA today is a Flash Translation Layer(FTL). It has a complex structure which prohibits modifications and customization,therefore a new flash memory management system needs to be developed.The suggested solution uses a translation layer called Metadata FTL (MFTL), wherefile system metadata and userdata are separated from each other in order to improveperformance. The partition holding userdata uses a block-level mapped translationlayer system called Fully Associative Sector Translation FTL.

That the Swedish society looks different depending on the location is a fact and that in turn means different schools with different conditions and resources depending on the localization. We have in this study interviewed four teachers in a high-status school and four teachers at a low-status school in a municipality south of Stockholm. The purpose of our study is to find out how teachers / educators perceive children's physical and psychological safety in their workplaces, and if there is a difference between the schools in resource Allocation.In order to answer our purpose of the study, we chose to interview teachers about how the school looks for the kids in order of enough resources such as books for all, enough facilities and competent and even skilled teachers. To take into account and consider people´s backgrounds, experiences, and cultural frames of reference is a way to interact within a respectful world, and as a good approach to educating children from all parts of the world and with all the different mental and physical difficulties. The two schools in our study show lack of resources but of different kinds.

The aim of this study is to clarify the Swedish government?s purpose of participating in theEuropean Union Emission Trading Scheme. Taking as its departure point state-centricinternational political economy this study presents three plausible hypotheses on what thepurpose might be. Either it is to promote consumers interests, or to promote the Swedishnational climate goal ?Reduced impact on climate?, or to promote the profit of Swedishcompanies.