Umeå Energi are working towards a goal, that in the year of 2018, they will be completely climate neutral. As a part of this, one target is to reduce their grid losses by 4 % of the 2012 level, which corresponds to an overall reduction of the grid losses of just over 1.7 GWh. In many residential areas, the distribution grid is designed and rated for electric heating as the heating in the houses. As many of the houses later has been converted to other types of heating, their electricity use has decreased and the total power output from many of the secondary substations has decreased significantly. Because of this, many of these stations today are well oversized, which in turn means that the energy losses in these stations are unnecessarily high.In this degree project, 25 secondary substations have been studied, all located in residential areas in and around central Umeå.

Sweden has today the highest moose (Alces alces) population in the world. The population has been very high since the late seventies and in the beginning of the eighties there was a big ?moose explosion?. The main food source for moose during the winter is young pine (Pinus sylvestris) and birch (Betula spp.). The high moose population has therefore lead to high damage on pine forests over big areas.

After emergencies involving chemical spills it is of great importance that correct measures are taken with short notice, both for the security of people and in order to minimize future environmental consequences. The RIB-unit at the Swedish Rescue Services Agency initiated this study, the aim of which is to propose changes to the existing chemical transport calculation tool: Chemical Spill 3.4, included in RIB - Integrated Decision Support for Civil Protection, so that it can be used for decision support as well as in preventive work. A rough estimation of chemical transport in the subsurface is considered being of great importance when making decisions during emergency response operations.The proposition presented in this report is a non site specific chemical transport model which is designed to give a rough estimation of NAPL flow in homogenous isotropic soil shortly after an instantaneous release. The model can be used at two levels; both in situations without access to information on subsurface properties, and with more accuracy in situations with knowledge of the included parameters. For that reason the user can choose among predefined alternatives or assign the parameters a numeric value to increase the quality of the model output.

The aim of this essay is, firstly, to ? through a text analysis ? compare the curriculum of Waldorf education in Sweden (in the essay referred to as ?WL?) to the Swedish national curriculum ?Lpo 94?, to uncover possible differences and similarities between these documents, and, secondly, to present the roots and educational philosophies that these two curricula, respectively, are based upon. The purpose hereby is to be able to trace, describe and explain the differences between the pedagogical practices of Waldorf education and that of conventional Swedish schools.In the essay, a historical investigation of the main traditions of ideas behind the Swedish national curriculum is briefly carried out, where I swiftly present the educational philosophies of John Dewey (1859-1952) and Lev S. Vygotsky (1896-1934). Next, an investigation of the worldview and philosophy of Rudolf Steiner (1861-1925) is effectuated, where I attempt to bring to light Steiner?s anthroposophical and holistic worldview ? a worldview that throughout the 20th century has developed into an international and wide-ranging anthroposophical movement ? as well as his concepts of knowledge, science and educational philosophy.

BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

Organizational democracy has been a popular research area in recent decades but the implementation in real organizations is slow (Kokkinidis, 2012; Verdorfer, Weber, Unter Rainer & Seyr, 2013). Several researchers (Schön Jansson, 2012; Falkheimer, Heide & Johansson, 2013) argue that communication practitioners have a key role in democratic processes and that because their job role is under constant change there are only a few modern studies regarding the subject. The purpose of this study is to illustrate how communication practitioners in private and public organizations experience their role in the process of internal communication and to what extent they are aware of, and work with internal organizational democracy.The practitioners we interviewed had a strong feeling that they were a support function for the business and the organizational management. As a result of the study it is clear that communication practitioners are very loyal to their employers and to the organization they work for. They are, therefore, not neutral in their professional role and argue that their task is to represent the management's interests.

In order to avoid harmful substances ending up at the municipal sewage treatment plants, it is important to purify the wastewater at the source. One such source is the wheel washers available in many tire garages which are used to wash the wheels on our vehicles when we change between summer and winter tires. It is important to wash the wheels before storage, to extend the tires lifetime. The purpose of this study is to find a green innovative solution for reduction of emissions of heavy metals at the source, so that the sludge from the sewage treatment plants can be used as fertilizer. The target is to find a wheel wash method which leads to compliance with the guidelines for car washers, and that also provides a better washing result than with the existing method.

This is a study of the trade union journal for female blue collar women in Sweden, Arbetets Kvinnor, between 1927 and 1931. The purpose is to examine how a female trade union activist's constructs collective identity by those notions of social class, sex, and moral values that are articulated in the journal. The main theoretical basis is Alberto Melucci's analysis where he argues that a collective identity in social movements is made in an interaction between individuals, where the action possibilities and limits are defined. Another purpose is how the female blue collar worker's resistance and/or adaption to the male hegemonic trade union and the bourgeoisie hegemonic society are presented. The essay shows how the collective identity is made of both historical and contemporary images of the working class women as workers and trade union activists.

Bristly swan-neck moss (Campylopus atrovirens) is in Sweden a very rare moss that only grows on a few blocks and cliffs around Gothenburg. The species can globally only be found in areas with high precipitation. Rain fall in Gothenburg has increased with a stronger greenhouse effect. Air pollution in Gothenburg has also improved. Mosses generally benefit from these conditions and this papers hypothesis is that the population of the species has grown because of these more beneficial conditions.

Organizational democracy has been a popular research area in recent decades but the implementation in real organizations is slow (Kokkinidis, 2012; Verdorfer, Weber, Unter Rainer & Seyr, 2013). Several researchers (Schön Jansson, 2012; Falkheimer, Heide & Johansson, 2013) argue that communication practitioners have a key role in democratic processes and that because their job role is under constant change there are only a few modern studies regarding the subject. The purpose of this study is to illustrate how communication practitioners in private and public organizations experience their role in the process of internal communication and to what extent they are aware of, and work with internal organizational democracy.The practitioners we interviewed had a strong feeling that they were a support function for the business and the organizational management. As a result of the study it is clear that communication practitioners are very loyal to their employers and to the organization they work for. They are, therefore, not neutral in their professional role and argue that their task is to represent the management's interests.

This essay deals with the political upheavals which occurred in Japan with the Meiji Restoration of 1868 and its impact on the Samurai Class. This transitional period in Japanese history is portrayed in the film The Last Samurai from 2003, and it's the comparison between this Hollywood production and the current research on the subject on which this essay focuses. Two key figures who are portrayed in the film are Nathan Algren (Tom Cruise), an American soldier from the Indian Wars of the 1860/70s who travels to Japan to quell the Samurai rebellion but ends up in captivity; only to learn their codex of honor and way of life and eventually become a Samurai himself. The other character calls himself Katsumoto (Ken Watanabe) and becomes the representative of the Samurai's struggle for their existence. Their friendship and cultural exchanges will remain a cornerstone throughout the film.

The purpose of this study is to investigate differences of how the Swedishemployees union ?Unionen? communicates with its members, on one hand thosewho are members of local union clubs and on the other non-club members. Thenumber of non-club members has increased due to labour market changes implyingthat workplaces have been fragmented and hence affect the possibility to form localunion clubs.The questions posed in the study are: How does Unionen communicate with itsmembers? How does the communication differ between club members and non-clubmembers? What are the preferences of Unionen´s members as far as communicationwith the central organization? What kind of information do the members seek andhow do they find it? What values does Unionen represent? Are there differencesbetween the messages that Unionen is sends out and how members and non-clubmembers, respectively, perceive them?A case study method has been used applying both quantitative and qualitativeanalyses. Quantitative methods have been used in illustrating the number ofdiscussion subjects at Unionen´s website, the members needs for receivingcommunication and channel usage while qualitative methodologies have been usedin interviews with Unionen´s members, club chairmen and union representatives aswell as semiotic picture analyses and analyses based on methods of Uses andgratifications theory.One conclusion of the study is that two significant differences of communicationhave been found between members and non-club members.

Fenomenet utsläppsrätter introducerades i Sverige år 2005, detta medförde ett nytt redovisningstekniskt problem för företagen att ta ställning till. IASB:s tolkningskommitté IFRIC gjorde ett uttalande IFRIC 3 ?Emission Rights? som föreskrev att utsläppsrätterna skulle klassificeras som en immateriell tillgång. Detta uttalande drogs tillbaka då en ändring i IAS 38 var nödvändig för att undvika en ?missmatch? mellan intäkt och kostnad.

Access for disabled people in the outdoor environment is an important and accurate issue for landscape architects. The demands on public places are increasing and the aim is that everyone should be able to use the environment and be a part of the society. To enable this, landscape architects must put and extra effort to their design. This report shows examples from Uppsala Travel Centre where different ways of travelling meets in one place and many people pass on a daily basis. The area is newly built and should thereby represent modern solutions that enable access for disabled people.

Diabetes mellitus is characterised by persistent hyperglycemia in all species. Fructosamine is a glycated protein reflecting blood glucose concentration during the preceding weeks. It has become a valuable analysis to differentiate persistent hyperglycemia from transient stress induced hyperglycemia in cats. It is also used to evaluate current therapy in diabetic patients. Although fructosamine is a well accepted analysis, it is sometimes regarded with scepticism.