During the past few years a vast amount of research has been done to increase the understanding of the complex ecosystem of the Baltic Sea. Modelling and simulations are important tools to increase knowledge of the system. A suitable model must be simple to use and the parameters and variables needed in the model must be easy to access.In this paper a dynamical mass-balance model, CoastMab, which is validated for smaller coastal areas, has been used to predict concentrations and transports of phosphorus in three large coastal areas - the Gulf of Finland, the Gulf of Gdansk and the Gulf of Riga. CoastMab uses ordinary differential equations to regulate inflow, outflow and internal flows. To reflect seasonal variations in temperature and different types of flows the model has a temporal resolution of a month.

To be able to give optimal care to patients in small animal hospitals, we have to have knowledge about how to prevent the spread of infection. An important part in this is hand hygiene routines. We have to clean hands whenever they are visibly dirty, and disinfect them regularly in between. Another important part is the cleaning and disinfection of the environment in the clinic, and also the cleaning, disinfection and sterilization of medical instruments. Other important parts are isolation of patients with known infections, to wear clothes with short sleeves and to wash them at least once daily, to wear gloves, having short nails and not wearing jewelry when working.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

India is home to every sixth person in the world, some 30 million dogs and a quarter of the total world cattle population. A vast majority of Indians are Hindus, and even though the Hindu religion proclaims love, nurturing and worshipping of animals, sometimes the same religion constitutes an obstacle for animal welfare in practice. This paper investigates the significance of historic and religious symbols to the way animals are perceived in modern Indian society, as well as the different social factors which underlie attitudes to animals. The concept of karma, as well as that of good versus bad deaths, is probably the foundation of the general Hindu reluctance to euthanasia in any form. Although in theory all species are generally regarded as equal in Hinduism, in practice there seems to be a differentiation; for cultural, religious, medical and financial reasons.

Huvudsyftet med denna studie är att ta reda på om mindre onoterade aktiebolag som arbetar med forskning och utveckling valt att tillämpa K2- eller K3-regelverket. Delsyftet är att undersöka vilka faktorer som kan inverka på valet. En förhoppning med studien är att denna kan vara till hjälp för de företag som står inför valet mellan K2 och K3. I studien har en kvantitativ metod tillämpats. Empiriskt material har samlats in genom årsredovisningar, via databasen Retriever samt via kontakt med ansvarig person på företagen i urvalet.

This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.

IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera de problem som kan uppstå vid implementering av IFRS i ett onoterat aktiebolag, revisorns roll vid implementering samt redovisning av pensioner reglerade av IAS19.Vår studie är en kvalitativ fallstudie av deskriptiv karaktär som tar sin utgångspunkt i företaget Cramo AB. I uppsatsen kommer vi att följa implementeringsprocessen av IFRS i koncernredovisningen hos det onoterade bolaget. Uppsatsen baseras på intervjuer med CFO och redovisningsansvarig i Cramo AB samt auktoriserad revisor från Deloitte.En övergripande presentation av IFRS, pensioner och pensionförvaltare presenteras i uppsatsen som underlag till analysen.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Gothenburg municipality has a lot of natural water. This paper enhances the function and importance of water in the city. It also deals with the problems of sewage water and flooding. Gothenburg has reached an advanced stage of water planning. By developing a Waterplan, the municipality highlight that water has an important position in the urban planning.

Logistics is an important concept in the organizational context in which the planning of flows, services and products are treated. Logistics handles supplier management, supply of materials, production and distribution. The distribution of goods can be managed with different types of transportation depending on price and time aspects. The lowest transport cost for larger amount of goods is by maritime shipping. A common carrier used in transportation of goods is a standardized ISO- container.

For several years Uppsala University together with several companies has been involved in a WISENET project aimed at improving railway transport security. By placing a sensor system near the wheels of each wagon, the temperature of the bearings can be measured and transmitted to a collector placed centrally on the wagon. This in turn transmits the collected data to RFID receivers placed intermittently along the railway.As the signals are transmitted wirelessly, problems may occur as the antennas get dirty or coated with ice and snow. To determine the effects of these coatings, several tests were performed examining the reflection coefficient S11, the impedance Z11 and the efficiency eta of an antenna, and how they varied when various coatings were placed over the antenna. Examined coatings were ice, snow and water to determine the effects of weather, and various metal-based coatings: powdered iron both pure and partially oxidized, and iron ore granules.

This survey deals with textile production and how it was carried out during the late Iron Age,with main focus on a central place, Uppåkra. A comparison has been carried out betweenUppåkra and two agrarian settlements, Fosie and V. Karaby, from the nearby landscape toinvestigate whether any variation in production can be detected. The value of textiles has alsobeen investigated to determine whether a potential specialization in production may have ledto a surplus.An analytical and comparative method has been used with focus on the context of thematerial.The results show that the textile production vary at the different sites, and that a need fordifferent types of textiles has existed. At Uppåkra, the possibility to produce fine threads andtextiles existed as demonstated by the findings of small and lightweighted spindle whorls.This suggests that the production may have included both fine and coarse textiles.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

Syfte: Syftet med uppsatsen är att beskriva och analysera hur kommunala energibolag resonerar vid val av avskrivningsmetod samt hur kommunala energibolag har förberett sig inför införandet och hur de förhåller sig till implementeringen av komponentavskrivningar.Teorier: De teorier som använts i uppsatsen finner vi vara relevanta och applicerbara utifrån studiens syfte och frågeställningar. Vi har bl.a. använt oss av Burns & Scapens ramverk som ingår i den institutionella teorin, vilket är den teori som studien utgått ifrån.Metod: Studien utgår ifrån den kvalitativa ansatsen med hjälp av semi-strukturerade intervjuer och dokumentgranskning.Empiri: Empirin innefattar intervjuer med 5 kommunala energibolag inkluderande granskning av relevant dokumentation.Slutsatser: Studien har visat att de kommunala energibolagen upplever avskrivningsval som en svårbedömd process som präglas av en inre tröghet på grund av påverkande faktorer och inrotade regler och rutiner. I och med tolkningen och införandet av BFNs regelverk avseende komponentavskrivningar har ett internt motstånd byggts upp på grund av svåra och godtyckliga bedömningar. Detta har bidragit till en spretighet, vilket har påkallat behovet av tydligare rekommendationer och direktiv.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.