Syfte: Syftet med denna studie är att belysa hur företag kan använda normativ styrning för att styra självgående medarbetare. För att uppnå detta syfte studeras självgående medarbetare inom revisionsbranschen.Metod: Studien är av kvalitativ art med semistrukturerade intervjuer där vi utgår från ett hermeneutiskt tolkningssätt. Intervjuerna utfördes i november 2013 och spelades in så att vi noggrant kunnat analysera aktörernas svar.Resultat och slutsats: Syftet med denna studie är att skapa förståelse för hur normativ styrning kan användas och det har påvisats att det finns en del gemensamma mönster när det gäller rekrytering, identitet och kultur. Vi fann tydliga gemensamma värderingar och normer inom varje företag, både uttalade och outtalade. De tydligaste gemensamma värderingar och normer som förekommer är inriktning på företaget, viktiga personliga egenskaper, klädkod, samt hur aktörerna bör agera inom företaget.

The purpose of the study is to investigate the possible effects of an unstable ventilation system and its influence on energy use and thermal comfort. The report also explores how qualified personal working with HVAC view and handles system control.In order to meet the requirements in energy efficiency and a comfortable indoor climate control regulation is a prerequisite. With optimized increased complexity of the climate systems, it becomes more challenging to control the system and the risk of unstable control increases. No previous studies about what affect an unstable system can have on energy use and thermal comfort have been found.The report is based on several tests were the controlling variable has been increased until the system becomes unstable. Two different types of unstable systems have been investigated.

The purpose of the study is to investigate the possible effects of an unstable ventilation system and its influence on energy use and thermal comfort. The report also explores how qualified personal working with HVAC view and handles system control.In order to meet the requirements in energy efficiency and a comfortable indoor climate control regulation is a prerequisite. With optimized increased complexity of the climate systems, it becomes more challenging to control the system and the risk of unstable control increases. No previous studies about what affect an unstable system can have on energy use and thermal comfort have been found.The report is based on several tests were the controlling variable has been increased until the system becomes unstable. Two different types of unstable systems have been investigated.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

This thesis seeks to investigate how an agreed written form requirement is met in an electronic environment. Swedish Contract law is applied since Sweden lack specific regulation for electronically closed agreements. Since contractual freedom prevails in Swedish law, it is up to the parties themselves to decide if the formal requirements to be applied.In order to assess whether the written requirement is fulfilled in the electronic environment, a purpose-oriented analysis should be made. When the purpose of why a written form requirement applies has been clarified, the analysis continues to assess whether the objective can be achieved with the modern form of communication. The method is called functional equivalence and means that when an electronic media fulfill the same functions as the paper medium so will the electronic medium as a starting point to give the same legal effect as if it were the case of a written paper document.

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.

Cannibalism can have major influence on fish population dynamics. A prerequisite for cannibalism is that the cannibal and the potential victim meet, and besides density effects, the encounter rate between cannibals and their victims is therefore also largely dependent on habitat use and habitat heterogeneity. In this study I quantified and compared the potential for cannibalism in stream-dwelling European grayling populations in three rivers in Jämtland by means of habitat classifications. I also analyzed population dynamic consequences of varying the potential for cannibalism in terms of intensity, using a physiological structured population model. Findings based on habitat characteristics were that the potential for cannibalism is in general not favourable in these types of streams.

This paper examines the opportunities and challenges of integrating conservation practice and the circular economy into practical planning processes. In recent years, the discussion of circular economy and its relevance in the sustainability debate has intensified. According to the Swedish Environmental Protection Agency, the transition to a circular economy is crucial to achieving the national and international environmental and climate goals as well as the global goals in Agenda 2030. Parallel to this, there is a long established heritage discourse that emphasizes the importance of preserving buildings and cultural environments as part of our cultural heritage. These two discourses have common goals, but they differ in how they present their respective arguments.

The purpose of the project has been to work out recommendations that reduce the energy-related costs and environmental impact of HPW Fresh & Dry Ltd., a fruit drying factory in Ghana. The factory produces electricity with diesel and biogas but also purchases electricity from the national electricity company. Heat for the drying process is produced from biogas, kerosene and solar panels. In the project the energy system was analyzed by measuring production and consumption of heat and electricity. The project results show that the factory can become self-sufficient on heat if the available energy is used more efficient. The production units for both electricity and heat have low efficiencies.

AbstractSweden has had a long tradition of freedom of the press and freedom of speech. Today the judicial area is regulated by the constitution of the press and the constitution of speech. The purpose of the two constitutions is to secure the right for every Swedish citizen to express their thoughts, opinions and feelings.The constitutions are designed to regulate the techniques with which the information is distributed and not to regulate the information in itself. This fact has caused a debate to arise on the subject whether the constitutions are still suitable to regulate the judicial area when the technical development causes the constitutions to get out of date and in need of constant updating. As a rule the usage of social media is not regulated by the constitution of speech the information distributed through these webpages can be included by the protection given by the constitution but very few of these webpages fulfill the criteria?s demanded by the constitution.The purpose of this essay is to ask the question whether the constitution of speech should be reformed to better regulate the technical development in the future.

This study has an integration policy direction as it focuses on the qualification for the new arrivals to quickly establish themselves in the labor market, and how the government's interventions, which in this case is the establishment reform, have affected municipalities and what its role is in this context. The purpose of the establishment reform is to faster the new arrivals integration in to the labor market. The aim of this study is to analyze the interaction factors that is affecting the integration of new arrivals into the labor market by study the professionals opinions on the interplay between involved organizations in two municipalities before and after the establishment reform. Studies have shown that the establishment reform has not achieved its goal and the purpose is to analyze the aspects behind this problem. The results of the study were analyzed with help of the interaction theory and the new institutional theory which is a part of the organization theory. An important aspect in the results of our study is the deficiency with the interaction between the participating organizations that obstruct the new arrivals path to becoming self-contained. In order to identify the problem, the study focuses on the co-operation among two communities in Sweden with the new arrivals way into the labor market.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

Sammanfattning Den här uppsatsen behandlar den höga organisationsgraden som vi har i Sverige idag. Huvudsyftet är att ge ett svar på varför organisationsgraden är så hög. Syftet är också att undersöka hur fackföreningsrörelsen kommer att utvecklas i framtiden. Uppsatsen inleds med en redogörelse av faktorer som bidragit till den höga organisationsgrad vi åtnjuter idag. Fackföreningarnas struktur behandlas I första delen av uppsatsen.

Alternativ splicing av pre-mRNA ger upphov till proteindiversitet. Histonmodifieringar kopplas till den alternativa splicingens reglering genom adaptorsystem som overfor den epigenetiska informationen direkt till splicingfaktorerna. De cis- agerande RNA- elementen pa exoner och introner med tillhorande trans- reglerande splicingfaktorer paverkas darfor direkt av specifika histonmodifieringar. En sammankopplande integrerad modell over en rad DNA- baserade processer foreslas. Denna komplexa modell ger en bild av interaktioner och paverkan mellan dessa delar.

The Swedish Aviation Safety Authority has decided to standardise a classification system for reporting deviations found in inspections. The purpose of a classification system is that similar deviations always should be reported in the same way since this will enable better decisions regarding different risk areas. The inspectors are therefore constrained to use a standardised classification system and are not free to use their own words when reporting deviations. A hierarchal classification system with predefined phrases is in aviation referred to as taxonomy. Taxonomy is already in use when reporting accidents and incidents but not when reporting deviations found in inspections.