Cost allocation ? a study of how Swedish energy companies allocate costs between electricity and district heating in a combined heat and power plant District heating is today the most utilized alternative for heating in Sweden. In a combined heat and power plant (CHP) electricity and heat are cogenerated. The environmental and economic advantages with this kind of production are high. A problem in a CHP-plant is to allocate costs between electricity and heat since both products are generated in the same process.

The Department of Forest Products and Management, Swedish University of Agricultural Sciences has received means from Vinnova for a preliminary study of the organisation of logging work of today and how a better logging organisation should be brought about. This thesis reports results from qualitative interviews with nine forest machine contractors regarding the situation of their companies. The interviews have been analysed with respect to the genesis of the companies, which tasks they perform or that they could consider perform-ing, business relationships of the companies, relationships between the different partners of the companies, and the state of competition experienced by the contractors. The companies have developed either from the contractor previously being machine operator employee or from that the contractor in making has owned a machine and needed work. Their primary business is mechanised logging.

The main purpose of this essay is to investigate the legal position for employers concerning protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the protection of sources or the right to criticize can offer some protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

The intention of this essay was to describe and analyse the participant's experience in a work project based on a holistic model. The main purpose of the project was to integrate homeless people back into society. My main questions were: 1. What meaning did the project have in the participant's life? 2.

The purpose of our research was to explore the social situation of unaccompanied children. We also aimed to reveal the relation between their social situation and their identity development. The overall purpose were to describe their social situation, the value of significant others, how different languages influence their identity development and finally how their origin affects their future dreams.In order to achieve the best result in our research a qualitative method was used. This was based on qualitative interviews and was disposed around a very loose set of questions in order to let the interviewees lead the way. The analysis of the result was conducted on the basis of a set of theories and concepts in order to understand the identity development.

By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

The capability to know what knowledge there is and where it resides within an organization is becoming increasingly important in the new knowledge-based economy. This paper takes on a practise-based view of knowledge in order to decide on a course of action for how to successfully implement knowledge management within a knowledge-based company. By considering all knowledge as more or less contextual and socially constructed, knowledge is divided into three dimensions depending on the degree to which it is tacit, namely: information, knowledge and skills. The paper then discusses inhibitors and enablers for transferring knowledge via these three dimensions respectively. The empirical findings are based upon a case study of Faveo. It is shown that Faveo, like most organizations, has til now focused on the collection of codified knowledge, i.e.

Professional wrestling has been around for over a hundred years. Its origin can be traced back to immigrants in the 1800´s whos collar and elbow style of wrestling became popular. Soon it found its ways into the carnivals traveling the country and there it became the wrestling that we know today. Two men, screaming and bragging how good and strong they are, trying to convince its audience that it shall pay to see the fight.The purpose of this essay is to look at two of wrestling?s biggest names in Hulk Hogan and Ric Flair from a rhetorical standpoint and see what they do to convince their audience to buy their matches.

Lund who has over 90 systems in 12 departments and now wants to streamline the management of these IT systems. Governance of IT systems is something that Lund would treat as it carried a large amount of changes in their practices, where the control is something missed in trying to standardize their systems. What's missing for Lund Municipality is routine to fall back on in order to streamline the management when they get into these complex situations.Given that Lund treat so many systems make it so that the situation quickly becomes very complex due of the organization's structure. The municipality is divided into twelve departments that have their own goals, it is an organization that is organized, which makes creating standards become complicated when all departments have different needs. Our study was based on a framework that deals with complex environments that lack a clear definition.An analysis was conducted where we started from the theory associated with the interviews conducted in which we aimed to understand their decision and understand the processes that affect system development.

This graduation paper is based on my interest for wood and its different tonal quality?s.After some time of thinking I decided to write my paper on the tonal difference between two of the most common woods in guitars, East Indian Rosewood and European Maple. I had built two identical guitars before my graduation paper in which the difference was the wood the back and sides were made of. One was being made of East Indian Rosewood and the other being made of European Maple.I chose to speak with a number of people with different angle of approach to the two kinds of wood and its tonal difference and quality?s.

Structural rationalizations and regionalization of the agricultural sector in Sweden has lead to unevenness in thedistribution of plant nutrients. Nutrients are lost from crop producing farms as harvest products are sold, whilefarms with animal production often have manure in excess of their needs. In addition to this the retention ofwater and nutrients in naturally occurring wetlands has decreased due to a reduction of wetlands in number andsize in the agricultural landscape. This increases nutrient levels in agricultural run-off and causes eutrophicationas well as nutrient losses from arable soils. One potential solution to both problems would be to store nutrientrichsurface water from agricultural areas and use it for irrigation of agricultural crops.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

The aim of this thesis is to investigate how students in higher education use talking books. This has been inves-tigated through qualitative interviews with nine students. The intention has been to find out how they use talk-ing books and why they have chosen to do it in the way they have, looking specifically on whether there are strategies shared by most of the interviewees.As a theoretical basis of the thesis I have chosen a study, described by Sigrid Hongset, where dyslectic pu-pils tried using printed text and text on tape, as well as both simultaneously. George Kingsley Zipfs ?Principle of least effort? will act as a supplemental theory.The interviews show that the students use talking books in different ways.

Mobility Management is about affecting and changing the demand of mobility. It?s not about what traditional planning?s been focused on; to supply for the demand. The demand of mobility is created by us humans since the traffic exists of us. That means that Mobility Management is about changing our needs.

The French historian Marc Bloch is considered to be one of the masters of medieval history, particularly his creation Feudal Society has been an essential piece of work for everyone who desires a deeper understanding of the general feudal society. Bloch gives his readers a vivid and living picture of a society so far beyond our present that it is sometimes hard to keep in mind that this society is part of our legacy. At the same time Bloch endows his readers with the special historical outlook he and his successors has developed, the history of the mentalities. By reaching further back in time, to the Roman and Germanic cultures and the manorial system, he proves his point that the feudal society was build on the legacy of older structures and institutions.In the coming study I will disentangle the early feudal structure of power as Bloch has described it in his Feudal Society. The essence of this power structure is to find in the very characteristic tie between two men, the vassalage.