This report is our Master thesis. Our work has taken place at a one-stop-shop in Sölvesborg during the spring of 2002. We have conducted ethnographical studies concerning the one-stop-shops frontdesk and telephone exchange. During these studies we became aware of some differences under which the daily work was to be carried out. When operating the switchboard the staff usually work alone and perform the tasks individually.

AbstractThe research project Liberation, supported by the European Commission under the Environment and Sustainable Development Programme (Fifth RTD Framework Programme) aimed at developing a decision support system for ecological risk assessment of contaminated sites has proposed a tiered system including the triad method. This method integrates contaminant chemistry and bioavailability analyses with observed ecotoxicological effects in soil and groundwater. In this study the triad method was used to perform a risk characterization of a former surface treatment and metal industry, now used for the student union buildings of the Mälardalen University in Eskilstuna, Sweden. On the site, high concentrations of copper, zinc and nickel have been detected in the soil in a preliminary investigation of contaminant levels with XRF. For performing the risk assessment of the site according to the triad method, contaminant bioavailability, soil metal concentrations and soil toxicity were determined and an ecological assessment was carried out on four selected soil samples (one reference soil and three samples with low (B), medium (C) and high (D) contaminant levels). Contaminant bioavailability was measured through leaching (ISO TC 190/S7) and biouptake tests (DGT).

Uganda has the largest pig population in east Africa, and most of the animals are owned by smallholders. Infectious diseases among pigs have a devastating impact on the livelihood of these farmers, which are dependent on the proceeds from pig rearing. In a metagenomics study of the wild pig species bushpig (Potamochoerus larvatus), the porcine viruses Torque teno sus virus (TTSuV) 1and 2 and Porcine parvovirus 4 (PPV4) were detected. TTSuV1 and 2 are ubiquitous in the world?s swine population, and PPV4 has been found in USA and China, but neither of them has been studied in Africa previously.

Sweden has long had access to low electricity prices due to the wide availability of hydro and nuclear power. This has now changed because of today's rising electricity rates resulting in increasing heating costs for properties, especially in the properties with electric heating systems."Ankaret" is a parish for "Svenska Alliansmissionen", which is located at "Gullbrannagården".The parish has installed electrical radiators and an exhaust ventilation system that makes the energy demand high due to the large ventilation flows. The building was built as the price of electricity was still low and would reduce energy use today by combining its heating system with an air/air heat pump. The heat pump delivers more heat into the room than the electrical energy that it uses. This lowers the electricity needs.

Examensarbetet är utfört på Albin Components i Kristinehamn som med gamla anor inom motortillverkning och komponenter till motorer har specialiserat sig på transmissionskugghjul till tung fordonsindustri.Projektet har gått ut på att analysera ställtiderna på kuggcellerna 3, 6, 8, 5 och 7. Förutsättningen för att använda produktionsfilosofin Lean Production och dess bruk av små batcher är att ha korta ställtider. Ställtiden är den tid som en maskin står stilla under bland annat byte av verktyg inför körning av en ny order. Då inget produceras under ställ är det en spilltid och som all spilltid måste det reduceras till ett minimum.SMED- metoden (Single Minute Exchange of Die) är en metod för reducering av ställtid där stället delas upp i OED (Yttre ställ) och IED (Inre ställ).Analysen har till stor del kretsat kring tidsåtgången för mätning i mätrummet som är en stor del av ställtiden. Dessutom undersöktes möjligheten att minska tidsåtgången vid själva ställets utförande och kommunikationen mellan operatörerna och mätrummet.För att uppfylla målen har kvalitativa och kvantitativa undersökningar gjorts.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

The thesis aims to investigate the farmer?s perception of currency hedging and interest rate bonds and to investigate the farm size of companies categorized by number of acres, has no effect on this. The work also aims to gain an insight into what active farmers consider to be important what to consider when they choosing a bank and a personal banker. The work is based on the survey and has been supplemented by a literature review on the subject. For the survey were selected out randomly 50 farmers with Agriculture and Rural Management education. The requirement of the farmers was that they should be farmers by profession, and also made sure that the farmers of various sizes came with. We got a total of 32 responses within the set response time we said, which was better response than we expected. When the final result came we ranged the farms in a size range. We found out that all farmers in the study diligently follow the market and are easy to assimilate new ideas, providing opportunities to profitability of their business with the different instruments that are available on both the financial level and farm level. The investigation revealed that the major in favor of having a personal banker. They think it´s good to have a special plug to turn to who has knowledge and experience of how the agriculture sector operates.

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.

To work in an unpredictable work environment requires communication that functions well. In every organization it?s important that employees receive information that is relevant yet not confusing. Due to that, our ambition with this study is to understand how rescue effort organizations communicate in meetings; and whether their communication is clear or not. Our subject for this case study is the Emergency Services in the region of Karlstad.

The purpose of this report is to increase the awareness about the problem that occur when the waste hierarchy is applied to management of contaminated land. The work with remediation of contaminated land in Sweden is part of the efforts towards reaching the national environmental objectives. Therefore a subsidiary aim is to analyze how this influences the prospects of reaching the objectives. The work consists of two parts; a case study and a comparative literature study that focus on England, the Netherlands and Sweden. The case study is intended to provide a practical perspective through a comparison of the climate impact from two methods.

The forest owner cooperative has observed difficulties with keeping women as forest advisers/ buyers. This is a problem because the organisation wish to have both men?s and women?s qualifications. The organisation?s purpose in their equality and multiplicity plan is to increase the knowledge and awareness of equality and multiplicity, increase the credibility to the members and customers, and to be well prepared for the future need of qualifications. The purpose of this paper is to identify if there are any conditions that may limit female employees at this particular service.

The moose is a keystone species in the boreal forest ecosystem, but the dense Swedish population do cause some serious problems. From a forestry perspective, their browsing on young Scot pine (Pinus sylvestris) causes extensive losses of revenue. Adjusting the cleaning along roadsides of low trafficked forest roads can favour the production of plant species preferred by the moose. This is thought to redirect the moose´s browsing to the roadsides and thereby decrease the damages on commercial forest.The aim of this study has been to present a first evaluation of the vegetation in roadsides, one year after wildlife-adapted roadside clearing has been undertaken. In the wildlifeadapted clearing operation, the roadside was widened by removal of some trees in the forest edge whereupon a complementary clearing with a conventional chain flail was conducted.

ABSTRACTBackground: The incidence of type 2 diabetes is increasing worldwide. Early intervention in form of medication, advice on self-management and lifestyle changes is necessary to avoid complications. Few Swedish studies are made on the diabetes nurse?s views on promotion of self- management.Purpose: To examine the diabetes specialist nurse?s experience of promoting self-management to patients with type 2 diabetes in primary care.  Method: A qualitative explorative study where eight diabetes nurses were interviewed. The interview guide consisted of semistructed questions concerning the promotion of self-management.Results: The diabetes nurse?s role in promoting patient self-management is significant, if resources are available in the form of adequate time for the patient and good team work.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

Mental illness in school ? A counselors perspective - The purpose of the study is to examine school counselors work with students (13- 15 years of age) who are struggling with mental illness. Focus on mental illness is discussed in a school context. From the school counselors perspective questions like, what kind of working methods are they using and, how they collaborate are examined. The research design is based on a qualitative approach, with ten Semistructured interviews with ten different informants who work as a counsellor at 10 different schools around Skåne.