We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

This master thesis is a study of the Swedish hydropower capacity to balance wind power. The Swedish government has decided that it should be possible to produce 30 TWh from wind power in the year 2020. The Swedish municipalities have to have plans for wind power plants with total yearly generation of 30 TWh. Wind power is an variable energy source that needs to be Balanced by other energy sources. In Sweden the Swedish hydropower can be used for balancing a large scale introduction of wind power.

Dagens samhälle präglas av en ökad internationell konkurrens och snabb teknisk utveckling. Detta ställer allt högre krav på företagens verksamhetsstyrningar. Traditionell mätning som fokuserar på extern bokföring blir allt mer kritiserad. Kritikerna anser att det traditionella systemet blivit förlegat eftersom det uppmanar till ett alltför kortsiktigt tänkande som leder till suboptimering av verksamheten. Det finns styrmodeller vilka kompletterar de finansiella nyckeltalen med andra mätetal.

Magisteruppsats i företagsekonomi, Mittuniversitetet, ÖstersundFörfattare: Lina Allmungs och Sara Noréus MagnéliHandledare: Jan HemlinTitel: Det balanserade styrkortets utbredning bland jämtländska företagBakgrund och problemdiskussion: De senaste två decennierna har den traditionella ekonomistyrningen fått allt mer kritik. Anledningen är att det idag råder andra förhållanden än när den traditionella ekonomistyrningen utvecklades. Kritiken mot den traditionella ekonomistyrningen ledde till att de båda Harvardprofessorerna Robert S Kaplan och David P Norton i början på 1990-talet utvecklade ett nytt koncept under namnet Balanced Scorecard (balanserat styrkort). De traditionella redovisningsmässiga mätningarna fungerade bra under industrialiseringen men i dagens läge är de i otakt med den skicklighet och kompetens som företag försöker att uppnå. Företagen måste därmed eftersträva en balanserad prestation av de finansiella och operationella mätningarna för att få en snabb och överskådlig bild av verksamheten.Ovanstående diskussion leder fram till följande frågeställningar:?Hur utbrett är det balanserade styrkortet bland Jämtländska företag??Vilka perspektiv och nyckeltal tillämpas?Syfte: Studiens syfte var att beskriva och förklara i vilken utsträckning företag i Jämtland använder sig av det balanserade styrkortet.

Bakgrund: Eftersom utvecklingen ständigt växer var oftast finansiella mått inte längretillräckliga och företag började söka sig till mer moderna styrmodeller som inkluderar ickefinansiellamått. The Balanced Scorecard (BSC) omfattar både finansiella och icke-finansiellamått. Modellen är i första hand utformad för stora vinstdrivande organisationer, men har fåttökad användning även i offentlig förvaltning. Eftersom offentliga verksamheter oftast harflera olika mål som de strävar efter är de i behov av en mer övergripande styrmodell.Problemformulering: Hur har omstruktureringen påverkat användningen av BSC samt dessutformning, jämfört med tidigare?Syfte: Syftet med denna studie är att visa, beskriva och skapa en förståelse för om och hur detbalanserade styrkortets utformning och användning har ändrats i samband med enomorganisation.Avgränsning: Vi har begränsat oss till Försäkringskassan i Västra Götalands användning avstyrkort.Metod: För att uppfylla vårt syfte har vi i vår studie strävat efter två faktorer som kommer attstärka vår uppsats, det ena är validitet och det andra är reliabilitet.

The relatively poor economy in European dairy farming might be improved from efficient feeding systems and dietary management. Increasing herd sizes and transition to loose housing systems in Sweden, increases the possibilities for other feeding systems than separate feeding that is the traditional feeding system in Sweden. Other possible feeding systems are partial mixed ration (PMR) and total mixed ration (TMR), where the TMR system sometimes is associated with overfeeding and thereby increased environmental impact and high feed cost. Diets providing nutrients above or below animal requirements are considered as unBalanced, which in turn are associated with reductions in health, fertility and milk production. On the other hand, a Balanced feed ration improves feed efficiency, nitrogen utilization and profitability.

This work has been made in cooperation with the municipality of Eslöv and the inventory area is a part of the deepening of the municipality plan of east Eslöv. The aim of the work is to test the principle of balance in the overall planning. Later in the detailed planning process a more detailed calculation is made and a suggestion of suitable measures for compensation is made. Then the method with green area factors can be used. The goal is to balance the negative influence on the environment from the planned impacts to gain a sustainable development of the city. The principle of balance means that the one responsible for the development also has to compensate for the negative impacts on nature and landscape that comes with the development.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: The effect of naturally existent beta-glucan in adults with hypercholesterolemia. - a systematic review with focus on the Swedish food market.Author: Ida Edman Hellberg, Frida HanssonSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 01, 2014Background EFSA states in 2010 that there are good evidence that three grams of beta-glucan/day from oat as a part of a Balanced diet, has a positive effect on total cholesterol and LDL.Objective Evaluate if there is evidence for primary treatment of lifestyle related hypercholesterolemia with products naturally containing beta-glucan.Search strategyIn February 2014 the databases PubMed and Scopus were used for article research. The search terms used were; cholesterol level, beta-glucan, hypercholesterolemia, oat and barley.Selection criteria Articles, written in Swedish and English, on RCT-studies conducted on otherwise healthy adults with hypercholesterolemia (serum cholesterol >5,0 mmol/L) were included. The intervention product must naturally contain beta-glucan, and an equally product should be retailed in Swedish grocery stores. The control group needed to be supplied with a placebo product and the participants could not be on any lipid-lowering medication.

Budgeten fyller en viktig funktion i Frigoscandias planering och styrning och fungerar som en handlingsplan över hur resurser skall fördelas. Risken finns dock att budget leder till att kortsiktiga mål prioriteras på bekostnad av långsiktiga samtidigt som det är en kostsam process. Istället kan ett företag värdera sin verksamhet utifrån icke-finansiella aspekter med hjälp av ett performance measurement system, som exempelvis BSC, för att kunna fånga den komplexitet och mångfald som råder i ett företag. Syftet med uppsatsen är därför att beskriva och analysera hur ekonomistyrningen kan förbättras med hjälp av ett BSC i ett företag, inriktat på lagringsverksamhet, vars nuvarande styrverktyg är budget. För att uppnå vårt syfte valde vi att använda oss av en kvalitativ metod, då den djupare förståelse vi sökte av vårt ämne ej skulle kunna uppnås med en kvantitativ undersökning.

Today, many people have the need of contemplation due to higher stress levels in every day life compared to before. By examining the conditions of a secularized place of contemplation in greenbelts close to residential areas, I hope to contribute to a more Balanced picture of how we utilize our greenbelts in the future. This kind of place is not a common phenomenon in our everyday outdoor environment.I have taken my starting-point in the traditional memorial and by that means been able to study the design of an existing delicate environment intended for mourning and contemplation. In this paper I review foremost the secularized place of contemplation in greenbelts close to residential areas from two central questions. First I examine its possibility to function as a place for mourning and contemplation.

A reward cycle for investigating the emotional status in animals has been developed and it requires that animals go through three main phases, i.e. anticipation, consumption and relaxation. The reward cycle has not been tested previously for access to play in pigs. Therefore, the aim of this Master thesis was to investigate if growing pigs showed more behaviours indicative of excitement than pigs that were not allowed to play, performed play in a play arena and showed more behaviours indicative of relaxation after play when they were back to their home pen than pigs that were in their home pen the whole time. Forty undocked piglets (10 litters of Specific Pathogen Free half pure-bred Yorkshire and half hybrids of Yorkshire x Landrace Balanced for breed between two treatments were used.

More and more preschools are choosing to reduce the sugar consumption. The reason is, inter alia, the increase of weight in the community, but there is also research showing that sugar is harmful to children. The discussions on sugar and children are also a hot media topic.I have chosen to use a qualitative method, interviews, to gather material for the essay. I have interviewed a teacher and a cook in three different preschools, in different municipalities. I have also looked at their various nutrition policies to see how the guidelines for their work on diet and health look like.

More and more preschools are choosing to reduce the sugar consumption. The reason is, inter alia, the increase of weight in the community, but there is also research showing that sugar is harmful to children. The discussions on sugar and children are also a hot media topic.I have chosen to use a qualitative method, interviews, to gather material for the essay. I have interviewed a teacher and a cook in three different preschools, in different municipalities. I have also looked at their various nutrition policies to see how the guidelines for their work on diet and health look like.

Horse owner?s knowledge about horse feeding and nutrition is directly linked to the horse?s health and welfare. According to several studies, both Swedish and foreign, horse owners generally have inadequate knowledge about horse feeding. The housing systems and feeding routines of today differs in many ways from what horses have adapted to through evolution. Wild horses live in harem herds and roam on large open fields, spending about 60 % of the day grazing, mainly grass and herbs.

More and more preschools are choosing to reduce the sugar consumption. The reason is, inter alia, the increase of weight in the community, but there is also research showing that sugar is harmful to children. The discussions on sugar and children are also a hot media topic.I have chosen to use a qualitative method, interviews, to gather material for the essay. I have interviewed a teacher and a cook in three different preschools, in different municipalities. I have also looked at their various nutrition policies to see how the guidelines for their work on diet and health look like.