Mindre företag upplever ofta en del hinder vid införande av miljölednings-system såsom ISO14001 och EMAS. Standarderna uppfattas som byråkratiska och införandet tar för mycket resurser i anspråk, i form av både tid och pengar. I Storbritannien har en ny standard för miljöledning tagits fram för att bättre passa framförallt mindre företag. Standarden, BS 8555,erbjuder ett stegvist införande av ett miljöledningssystem, med möjlighet att få intyg på vägen mot ISO 14001 eller EMAS. Företagen kan också välja att stanna på en lägre nivå än ISO14001 för en längre period..

The present study aims to examine how teachers write polemical articles. This genre often occurs in national standardized tests in Swedish schools. The study seeks to analyze argumentative structures in the articles. It also categorizes assessment notes written by the teachers in response to each others? articles, by interpreting response texts.    The examination shows that there is uncertainty among the teachers about how to create structures in argumentative text types.

Internationaliseringen har ökat under de senaste åren, och företag väljer att lägga delar av verksamheten utomlands. Tidigare forskning undersöker sambandet mellan denna diversifiering och dess konsekvenser för företagen. Gränsöverskridande diversifiering och företagsförvärv bör enligt tidigare forskning ge en lägre systematisk risk då risken sprids ut över flera marknader.Syftet med studien är att se om tidigare forsknings resultat går att tillämpa idag när svenska företag gör gränsöverskridande företagsförvärv. Vi har valt att applicera en event study-metodik för att undersöka detta samband enligt marknadsmodellen. Studien undersöker 66 svenska fall av gränsöverskridande företagsförvärv, gjorda under perioden 2005 ? 2007.Resultatet visar att tidigare empiri, att företagen skulle ha lägre systematisk risk efter ett gränsöverskridande företagsförvärv, inte går att tillämpa idag på de svenska företagen.

Evaluations of open Ditch status and function, with an assessment of suitability of a conversion to a two stage ditch as a low maintenance alternative. To illustrate Swedish drainage problems this work focused on two agricultural drainage associations assessed in detail with a new method called MADRAS (Minnesota Agricultural Ditch Reach Assessment for Stability). With the assessment of the MADRAS method estimates were made to conclude the ditches operating problems. This was made through measurements of sediment depths, mass bank failures etc. in order to quantify ditch problems and propose practical actions for improved ditch stability and water quality. The MADRAS surveys were conducted in two main ditches that drains 2900 hectares of land on the northern shores of Mälaren. In the study measurements of the ditch cross-sections were also conducted to compare actual profiles with the original map profiles. The evaluation showed that parts of the studied ditch sections were operatively poor; main reason was mass bank failure, undercut channel banks, sediment aggregations and narrowed ditches. The profile survey shows that a majority of the profiles 80 % has sediment accumulations there remains only 64 % of the original profile from the map.

The aim of this small thesis is to investigate if the probability of business failure is higher at the time of divestment than at the time of acquisition for portfolio companies that have been subject to private equity ownership. The background for this thesis is the widespread critique aimed at private equity firms, claiming that they increase the risk in their portfolio companies. We have performed a study of 53 buyout transactions, involving Swedish manufacturing companies, covering a time span of 13 years, from 1995 to 2007. We find evidence of an increased risk of business failure for the portfolio companies with a short forecasting horizon (within one year). The absolute increase in the sample is however small.

The society of today is largely dependent on electricity and the dependence does not show any signs of declining. Reliability of supply will become increasingly important in the future and it is therefore important to investigate factors affecting the failure rates in electrical components.Sweden was hit by several severe storms during the 00?s. As a result of this many overhead lines in forests were cablified. In urban areas underground cable systems have been the norm for many years.

This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.

This report was written by Lisa Bengtson and Hanna Paradis and describes the degree thesis "Environmental impacts of solid waste treatment in the Metropolitan Region, Santiago, Chile ? a comparison between current system and incineration with energy recovery". The purpose of this thesis was to investigate if incineration with energy recovery could be motivated through an environmental perspective as an alternative to landfilling of solid waste in Santiago, Chile. The study was performed with Life Cycle Analysis as a theoretical base. In Santiago, situated in the thirteenth region of Chile, Región Metropolitana, lives 6,5 million inhabitants. The major part of the solid waste produced in the region is landfilled on three different sanitary controlled landfills situated outside the city center.

The insurance industryis challengedby major changesthrough internationalizationand thusgrowingcompetitionwithmore optionsand greater availabilityfor customers.Solvency II, a new regulatoryframework and anew standard forinsurance companies,is therefore implemented in a steptowardsa more competitive Europeaninsurancemarket. Solvency II will result in extensive structural changes for many insurance companies. Newstandards andinternal models must also be implemented by the companies. Solvency IIhasa tightening effect on thesolvency capital requirements forinsurance companies. At the same time it also leads tomajor changesandincreased demandon risk management andinternal control, alongside with demands fordisclosure of informationto the market.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

Reducing the CO2-pollution, resulting from the combustion of fossil coal for energyproduction, is important to affect environmental changes. One way to achieve a reductionis to use the oxy-fuel technology. The technology uses O2 and re-circulated flue gasduring the combustion which results in a flue gas mainly consisting of CO2. The flue gascould then be compressed and stored without environmental effects. A problem thatfollows from the compression is the risk of acidification in sensitive parts of the process.Acidification can occur because of reactions following from the contact of condensedwater and sulphur- and nitrogen-oxides which are also present in the flue gas.This report compiles and evaluates the basis of a scientific unit with the purpose ofexploring the possibilities of extracting impurities of SOx and NOx from the flue gases.The dimensions of the unit are based on basic conditions, defined for an existing oxy-fuelprocess at Chalmers, and on the results of computer modelling.

BACKGROUND: Pressure ulcers are unpleasant and painful and causes anxiety not only patient but also for the relatives. It also results in longer hospital stay and increased costs for health care sector and because of this it?s important to identify and survery the origin and what preventive measures there are to prevent pressure ulcer. AIM: To illustrate the nurses´ work to prevent the origin of pressure ulcers. METHOD: A general literary study where scientific articles were searched and found in electronic databases and through manual searches.

In this report a systematic working procedure for risk classification of processing equipment from a maintenance point of view is described. How this system has been worked out is also an important part of the report. The classification system is adapted for use in complex processing plants. Preemraff Göteborg has been subject for the underlying study and application of the system.The system aims to give a good overview of the maintenance related risks at the plant. Furthermore, the analysis result is a good motivation for the suggested maintenance activities and as motivation for extended or decreased maintenance resources in total.

Uppsatsens syfte är att undersöka brukarens erfarenheter av socialtjänstens försörjningsstöd. Författarna undersöker hur brukarna upplever kvaliteten, bemötande, servicen samt informationen från socialarbetaren. En kvalitativ metod användes och intervjuer med brukare utfördes för att få djupgående svar på syftet. Ett totalurval utfördes och alla som sökt försörjningsstöd i oktober månad i Fagersta kommun fick ett brev med en förfrågan om att delta i en intervju. Sex brukare valde att delta, två kvinnor och fyra män i åldrarna 24-40.

Social workers in this study describes various experiences of the assessments of interventions for children and adolescents. Social workers experience of the many different situations where an assessment of best effort must be made on the basis of BBIC, which is the Social Services investigation records. To make this assessment, the Social workers need social assistance and support of their colleagues and manager. Knowledge mixed with experience is also an important part when it comes to being professional and not let emotions control that could otherwise be happened when the social worker meets and builds relationships with clients. Social workers are also those who will decide which achievement the client needs from the needs.