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.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that Draw valid conclusions.

SummaryIn the area to the east of Hue city, in Vietnam, lays Tam Giang lagoon, one of Asia's largest lagoons, with an area of 22,000 hectares. This lagoon is suitable for aquaculture. One reason for this is because the salinity differs from sweet to salty in different parts of the lagoon. The Vietnamese Government advocates an increase in environmentally-friendly aquaculture and the fish Siganus guttatus (Rabbit fish) is a candidate for this. This fish eats mainly algae and can be cultivated in a polyculture.

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.

The content of teaching materials considerably affects pupils? attitudes and worldview. This paper is an analysis of textbooks used in 7th through 9th grade of the Swedish School system in Swedish as a Second Language (SSL) and English as a Foreign Language (EFL). The purpose of this paper is to look at which minority groups, the five official national minorities as well as other minorities, are included and portrayed in the textbook series Tre gånger svenska and Wings Mini as well as to see if there is any bias in their portrayal. The seven types of bias investigated; invisibility, stereotyping and generalizations, unreality, imbalance and selectivity, fragmentation and isolation, linguistic bias and cosmetic bias are an adaption of the framework to detect bias in curriculum materials presented by Sadker and Zittleman (2002/2003).

The Angola black-and-white colobus (Colobus angolensis palliatus) is a subspecies of Colobus angolensis inhabiting fragmented forests in coastal Kenya and Tanzania. C. angolensis is regarded as Least Concern in the red list of IUCN because its populations are abundant. However, the populations of C. a.

In this essay I present an outline and examination of the Finnish Luther research, withan aim to learn more about some different aspects of Luther?s teaching on justificationas sanctification, and sanctification as the growth of the new man. I will also Draw myattention to the formal language of metaphysics, as it is continuously employed by Luther to depict the issues and the content of his reformation theology. Apart from the program of research in Helsinki, I have turned to the writings of Luther himself; and I have as well tried to engage in a broader survey of Luther-scholars, some of which seem to, or in fact, support the Finnish interpretation, others which raise a critical stance towards it. The later portion of the essay picks up on the Finnish critique of dominant 19th and 20th century German Lutheran theologians, such as Albrecht Ritschl and Gerhard Ebeling.

During the last 50 years the production of milk per cow has increased. This has, however, been followed by a decreased reproductive performance. Shorter and more indistinct signs of oestrus make it harder for the Swedish farmers to discover when the cows are in oestrus. There is a need for ways to control reproduction. The use of pheromones could possibly provide means to satisfy this need.

The public transport network in Täby commune consists currently of two types of bus line of whichboth belong to the category of feeder lines. The first type terminates at Danderyds sjukhus and feedsto the subway whereas the second type terminates at Täby centrum and feeds to Roslagsbanan, asuburban narrow-gauge railway system in northern Stockholm. The trunk bus line that connectsgreater parts of the commune with Danderyd is the ring line 604 and goes both clockwise (604H) andcounterclockwise (604V). The main negative aspect of this structure is the complicity in incorporatingit timetable-wise with other bus lines that share the same route, such as through Enebyberg.The goal of this project is to investigate the possibilities of splitting ring line 604 and connecting theends to two different bus routes that terminate at Täby centrum today. Apart from easing thecoordination with other bus lines through Enebyberg, the extension also creates new directconnections from various areas in Täby to Danderyds sjukhus.

I ett samhälle där det råder allt större konkurrens mellan företag och produkter, och då kunderna blir allt mer krävande, har Cause Related Marketing (CRM) blivit något av en unik win-win strategi. CRM innebär att ett företag tillsammans med en välgörenhetsorganisation skapar ett samarbete för att marknadsföra och sälja en produkt för välgörande ändamål och därmed nå ömsesidig vinst.Syftet med uppsatsen är att se vilka effekter CRM kan ha i jämförelse med traditionell marknadsföring. Vi har valt att undersöka varför företag väljer att engagera sig i välgörenhet och om man kan använda ett sådant samarbete som ett marknadsföringsverktyg.Den metod vi använt för studien är en kvalitativ metod. Till vår hjälp har vi använt oss av tidigare forskning inom ämnet samt genomfört intervjuer med företag som varit relevanta för studien. Företagen som medverkar är verksamma inom detaljhandel eller dagligvaruhandel och samtliga har valt att engagera sig i Rosa Bandet.Slutsatser som dragits genom studien är att CRM är en strategi som alla företag inom detaljhandel och dagligvaruhandel kan använda sig av.

The intensity of cleaning declined dramatically in the early 1990?s in the Swedish forests. Recession, an economic depressed forestry and the new law of silviculture from 1993, where the duty of cleaning was removed have been considered as sources to the decline. This has led to a situation where huge areas of forests are untouched, which can lead to negative effects for those stands in the future. The purpose of this thesis was to find out how the individual landowner acts and feel when it concerns cleaning activities. Has the landowner noticed Södra?s campaigns about cleaning and what sort of measure should Södra implement to increase the members? cleaning activity? The thesis is based on a opinion poll made through a random Draw among all Södra?s members.

A district heating plant has the advantage that it can take advantage of the waste heat from industries and use of cheap fuels to produce heat. But for the long term is competitive requires that energy is also saved in district heating plants. One way to save energy in a district heating system is to increasing cooling to the return temperature. This leads to less power needed to drive the distribution pumps,  and that more energy could be extracted from the same amount of fuel by an improved flue gas condensation.In Karlskoga the return temperature into the district heating plant is high. They would therefore reduce the return temperature in order to extract more energy from the flue gases.

Syftet med den här uppsatsen var att undersöka vad som påverkar revisorns val att arbeta eller inte arbeta internationellt och i vilken mån detta påverkar honom.Eftersom vi inte fann någon passande teori beslöt vi oss för att skapa vår egen. Denna teori utgår från egna antaganden och andras teorier och har byggts upp med hjälp av fem hypoteser, vilka vi rangordnat efter hur mycket vi antar att de påverkar revisorns val. De fem hypoteserna är: legala, stabilitet, sociala, kulturella och ekonomiska. Då vi ville gör arbetet mer intressant valde vi att undersöka tre länder: Sverige, Storbritannien och Kroatien, detta medförde att vi kunde göra jämförelser mellan revisorer från dessa länder.För att det skulle vara möjligt för oss att uppfylla syftet och för att kunna testa om vår teori var korrekt samlade vi in primärdata och sekundärdata. Primärdatan består av svaren vi fick på våra e-postenkäter medan sekundärdatan innehåller information om revisorsutbildningarna samt information om Sverige, Storbritannien och Kroatien.Utifrån analyser på dessa data drog vi slutsatsen att vår teori inte var korrekt fullt ut då hypoteserna legala och stabilitet ej påverkade revisorns val att arbeta eller inte arbeta internationellt i den utsträckning som vi antog.

When the public artwork Dr?mmarnas monument was installed at G?taplatsen in Gothenburg in the summer of 2023, it became the starting point for one of Gothenburg's most talked about and controversial cultural events. Politicians, journalists, artists and the public made their voices heard, either criticizing the art installation or defending it. The local newspaper G?teborgs-Posten became a central arena for this cultural debate.

AbstractIn this essay I am examining the representation of popmusic with particular focus on gender and identity in two youth magazines called Kamratposten and Julia. Using the method of Norman Faircloughs critical discourse analysis I have studied ten interviews with popmusicians from each magazine based on the theorys of representations, discourses within popularmusic and queer theory. The intention with this study was to examine how popularmusic is represented in youth magazines. If the magazines were reproducing femininity and masculinity in the interviews with the musicians, and in the representation of popmusic in the magazines. And also if there were any differences and similarities between the magazines regarding the representation of popmusicians.The analysis lead to the conclusions that how popmusic is represented in the magazines depends on what the magazines wan´t to represent on the basis of their target groups and ideologies.