Lerbodaälven is a river in the municipality of Kil which, due to high phosphorus content is not meeting the requirements for good ecological status according to the Water Framework Directive. The purpose of this report is to investigate the causes for the high content of phosphorus that has been measured in Lerbodaälven between 1995-2010. Four questions will be answered in this report. 1. Does the sewage treatment work affect the phosphorus level in Lerbodaälven? The result from the time series analysis shows that the sewage treatment works have a small impact on the phosphorus level in Lerbodaälven.

AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

The current situation for Swedish grain farmers facing a situation with decreasing profitability makes it necessary for the farmers to find ways of increasing the margins in their grain growing. Decreasing profitabilities along with Lantmännens closing of grain elevators contribute to the necessity for farmers to invest in grain storing and drying at the farm. By investing in capacity for drying and storage of grain on the farm it is possible to recieve a higher price on the grain sold due to the possibility to sell when the price is higher compared to the harvesting season. An investment in grain drying and storage with a relatively low investment cost that recently has appeared on the Swedish market is the grain stir drying system. This study contains a comparison of an investment in a grain stir drying system where the grain is dried and stored in the same silo and a conventional drying and storage system.

Syfte och frågeställningar:Studiens huvudsakliga syfte var att undersöka vilka elever som går på Sveriges elitinnebandygymnasier efter reformen av den gymnasiala idrottsutbildningen.Ytterligare ett syfte var att urskilja påverkansfaktorer i utvecklingsprocessen som innebandyspelare.- Hur ser förekomsten av relative age effect ut på elevpopulationen?- Hur upplever eleverna sina förväntningar och egna förmåga i sitt innebandyutövande?- Hur ser elevernas idrottsbakgrund ut?Metod: Enkätundersökning har använts som metod i denna studie. Totalt har 132 elever på Sveriges elitinnebandygymnasier besvarat enkäten. Könsfördelningen var 46 flickor och 86 pojkar. Enkäten bestod av både öppna och slutna frågor där eleverna fick besvara frågor som rörde deras idrottande idag samt idrottsbakgrund.Resultat: Elevernas födelsefördelning var spridd sett till hela populationen.

The purpose of this thesis was to create a strategic/tactical road access plan. This was done by designing an analytical method which gives the road manager a template to create long-term road access plans. The analytical method will help to identify and appraise roads to be upgraded and give information when it is time for building new roads. The study method involved developing an analytical method. The method was comprised of five main parts: the harvest plan, analysis of the road network, transport costs, quality and storage costs and finally, identification of investment alternatives.

This report examines the industrialization of a newly developed household machine on behalf of Technogarden Engineering Resources in Karlstad, Sweden. The report is a part of the final course in the Bachelor Program in Mechanical Engineering at Karlstad University and takes place in spring 2014.An innovator, an investor and a engineering consultant firm have through collaboration developed a new type of gruel machine. The product is in its final stage of construction and is planned to be manufactured in a production located in Sweden, autumn of 2014.To compete against today?s trend in outsourcing manufacturing to low cost countries for better profitability, the industrialization of the gruel machine must be done with a minimum amount of resources in order to become successful, which also describes the problem of this study. Using pre-study material in form of Lean production literature, visiting a successful production site and gathering data from involved engineers a specification was developed which describes what this industrialization must achieve and which requests can be accomplished.

Title: ?Content, Contact, Cash?- En kvalitativ studie om framgångsrik marknadsföring viasociala medierAuthors: Andreas Hadzikostas and Helli ShahidiAssigner: NewsroomCourse: Degree thesis in Bachelor of Media and communication at the faculty ofJournalism and mass communication at University of Gothenburg, SwedenSemester: Spring semester, 2010Tutor: Ingela WadbringPages: 49, including two enclosuresPurpose: To elucidate which factors are significant for successful marketing via the social media.Method: Expert interviews, Informative interviews and content analysisMaterial: Interviews with Lena Carlsson at Kreafon PR agency, Peter Baeza at IHM Business School, Eva and Kalle Bodestig at Mandel, Lena Ekman at Saltå kvarn and Rick Short at Indium Corporation.Main result: This study has resulted in both comprehensive and concrete proposals for how Newsroom should work and market themselves, but mainly their customers via the social media tools such as Facebook and blogs. In order for companies to be successful with their marketing, they ought to build a strong, personal and enduring relationship with their customers by being attentive of their target group. The main purpose of the social media is to encourage individuals to interact and conduct dialogue with the participants rather than focusing entirely on one way communication. Furthermore, in order for a company, regardless of size, to be successful in building a healthy relationship with their costumers, they ought to showcompassion for their feelings and needs, as well as providing them with as much information as possible, via all of the selected social media tools to work with.

Health and convenience trends dominate the food industry and retailing business of today. The health consciousness is spreading while appealing product attributes concerning taste and packaging also are increasingly important. At the same time, the competition is growing fierce in the Swedish market with hard discount formats and niche concepts who also are trying to provide the market with perishables. Therefore, the pressure to lower prices is increasing making economies of scale and rationalization progressively more important. In 2004, ICA launched private label meat packaged in a modified atmosphere. Consequently, many stores went from in-store cutting-up and packaging to selling centrally packaged and distributed meat. ICA is now developing a concept with fresh fish in modified atmosphere packages and needs to increase the knowledge about the market and the consumer.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Society?s interest for environmental issues was reinforced in the 1960:s when the book by Rachel Carson, ?Silent Spring?, came out. She described a picture of a world without birds singing and this got the environmental debate going. Today, this debate has reached the corporate world since stakeholders are putting pressure on companies to show greater environmental awareness. Many companies show uncertainty when they are faced with these new market demands.

AbstractA continuous improvement of products and production is an important goal for a modern industrial company. A small engineering group located in Sweden came in touch with the authors of this report during the spring semester of 2014. The aim of this report is, as part of the group´s ambition of improvement, to analyse ways in which the quality of component casted parts can be verified. Non-destructive testing (NDT), and methods to use it for quality control, is the main focus of this report. However, fields such as material standards, component casting and quality engineering are analysed as well.

Eutrophication of lakes and streams are nowadays a well known environmental problem and implies an enrichment of the nutrients phosphorus (P) and nitrogen (N). Phosphorus is considered to be the most important component for the growth of aquatic plants and leads in too large quantities to an intensification of growth. Phosphate (PO4) is the fraction of phosphorus that can easiest be taken up by plants and thus have the greatest impact on eutrophication. Increased plant growth in lakes and unfavorable conditions for aquatic animals are two examples of negative consequences. A significant portion of the increased nutrient supply to nearby water can be derived to phosphate leaching from agricultural areas, where private sewers and agriculture is two main sources.

This report is an assessment of the feasibility of using aerial photographs to estimate number of stems per hectare in young forest stands, used together with upper height to determine the need for pre-commercial thinning or ordinary thinning cutting. Aerial photo-interpretation was conducted in 2007 on assignment of Stora Enso Skog AB. A mean height function based on stand age produced with data from Bergvik Skog AB?s 2006 forest inventory assessment was used as a proxy for upper height and used together with photo-interpreted number of stems per hectare to determine the need for thinning cutting according to Bergvik Skog AB?s definitions. The test area is located north of Falun on Bergvik Skog AB?s land.Flight altitude was approximately 900 m above ground and the aerial photos were taken by L&L Flygbildteknik AB.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

A large part of the interactions between horse and rider during horseback riding takes place through the reins and the bit and devices for measuring the tension on the reins, rein tension meters, has fairly recently been developed. To safeguard the welfare of the ridden horse riders need to be aware of the rein tension they apply and actively work to decrease it. Furthermore, there is a need to develop the study of rein tension through new techniques and refined analysis procedures. A good-quality rein tension meter should be small in size, sensitive, durable and as accurate for light rein tension as for strong forces. Rein tension meters used in research on horse and rider interaction commonly depend on strain gauge technique for generating rein tension data.