Environment and sustainable development are very current topics in today's society, bothnational and international. The government's bill 2004/05:150 ?Swedish environment objectives - a common commission? contains several environmental quality objectives, that in turn is divided up in smaller secondary objectives. One of the secondary objectives says: ?Latest year 2010 shall at least 35% of the food waste from households, restaurants, largescale kitchens and shops be recycled through biological treatment.

This essay focus on the social media Twitter and how three Swedish PR practitioners view and use communication strategies for this social media. Twitter was created 2006 and is kind of a new channel in the digital world. The micro blog has over these few years attracted 175 million users across the world. In Sweden there is 91 000 registered users and according to a survey, 11 000 of them are active by tweeting once a day.Twitter is highly current and all kinds of people are using the social media, for example, artists, companies and individuals. Twitter is with its highly number of users building a new market for organizations to find their stakeholders.

Stage-discharge equations for lakes without disharge measurementsSimon AnderssonIn 2015 all lakes, rivers, coastal water and groundwater should be of good ecological statusaccording to the water framework directive from the European Union. In the process ofimproving the quality of Swedish water bodies, knowledge of where problems occur isneeded in order to utilize the resources optimally. The ability of lakes to store water is animportant factor since it controls the flow of water through the country. A stage-dischargeequation is a mathematical relation between discharge from a lake and its water level. Bybetter understanding of stage-discharge equations for lakes, their storage capacity can bedescribed better in hydrological models.This master thesis aims to evaluate methods for determining stage-discharge equations forlakes where a variable amount of field measurements is available.

Lotsbroverket is the largest wastewater treatment plant on the Aland Islands and it isdesigned for handling wastewater from approximately 30 000 persons. In 2011,Lotsbroverket produced about 2800 m3 of dewatered sludge. The sewage sludge that isproduced is transported to a contractor where it is processed to eventually be used e.g.in the construction of green space. This study aims to investigate available applicationoptions in terms of the sewage sludge that is produced in Lotsbroverket. The main aimis to study the feasibility of using the produced sewage sludge as a fertilizer in theagriculture of the Aland Islands.The sludge already fulfills limit values for heavy metals in accordance with the Act"The Aland Government´s directive on the use of sewage sludge in agriculture." Inorder to clarify the sludge content of pharmaceutical and organic substances it isrequired that the substances are identified and a risk assessment is performed.

Essay in Political Science, Advanced Course, by Christoffer Hagström?The Bush Administration´s view on international cooperation and internationallaw and political-theoretical traditions influence on the administration´s foreignpolicy?Supervisor: Jan OlssonThe purpose of this paper is to analyze the American foreign policy, particularly with regard tointernational cooperation and international law. The two following research-questions are used inorder to fulfil the purpose: (1) what is the Bush-administrations´s view of of the place forinternational cooperation and international law in American foreign policy?, and (2) how does theadministration´s foreign policy correspond to dominant political-theoretical thought-traditions? Thetraditions used are: liberalism, realism and neoconservatism. The sources of the study mostlyinclude literature and policy-documents.

Sewage sludge contains plant nutrients and has earlier been utilised as fertilizer to cropland. Unfortunately not only plant nutrients but also heavy metals, pathogens and organic contaminants tend to accumulate in sludge. The suitability to use sewage sludge in agriculture has therefore been subject to several discussions over the years. The Swedish food industry does no longer accept sludge as fertiliser for Swedish producers. In 1999 the Swedish parliament accepted several objectives for environmental protection. In order to prevent environmental pollution and further exploitation of the earth crust, one of these objectives confirm that phosphorous from sewage shall be recirculated to arable land.

Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.

Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.

AbstractAccording to 3 § in the Equal Opportunities Act should employer fulfil their commitment to their employees and work targeted for the equality in working life. In the report we account for 3?11 §§ Equal Opportunities Act, in purpose to show employer obligations to work actively work for equality between the sexes. This is the main focus of the article and the answer to one of our issue of law. We have also written about how equality work and how the Equal Opportunities Act has grown up, how it work in today?s society and the thoughts about the future.The growth of equality work, the Equal Opportunities Act and a short history are partially written from European law, the Swedish government official reports and in government bills.

Syftet med denna uppsats är att utreda om förvaltningsrevision tillför något värde eller om det bara är en historisk kvarleva som innebär en extra kostnad för företagen.För att uppfylla uppsatsens syfte skapade vi en egen teori om förvaltningsrevisionens värde. Denna teori kretsar kring relationerna VD ? Styrelse, VD/Styrelse ? Ägare, VD/Styrelse ? Bank och VD/Styrelse ? Staten. För att undersöka riktigheten i vår teori gjordes dels en intervjuundersökning och dels en enkätundersökning på Internet.Vår undersökning visar på att förvaltningsrevisionen främst riktas till externa aktieägare. Även leverantörer, banker och staten framhålls som intressenter till förvaltningsrevisionen.

Syftet med rapporten var att studera möjliga återvinningstekniker för Ragn-Sells. För detta användes litteratursökning och intervjuer. Återvinningstekniker som studerats är mekanisk bearbetning, mekanisk återvinning, kemisk återvinning och viskostillverkning. Flera underklasser till dessa metoder studerades också, liksom flera sätt att tillverka återvunna produkter. Rapporten nämner ett urval av återvinningstekniker och försöker inte nämna alla tillgängliga återvinningstekniker.Återvinningsteknikerna har sorterats enligt prioriteringen i EU:s återvinningsdirektiv (2008/98/EG).

AbstractAccording to 3 § in the Equal Opportunities Act should employer fulfil their commitment to their employees and work targeted for the equality in working life. In the report we account for 3?11 §§ Equal Opportunities Act, in purpose to show employer obligations to work actively work for equality between the sexes. This is the main focus of the article and the answer to one of our issue of law. We have also written about how equality work and how the Equal Opportunities Act has grown up, how it work in today?s society and the thoughts about the future.The growth of equality work, the Equal Opportunities Act and a short history are partially written from European law, the Swedish government official reports and in government bills.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The cardiovascular system is one of the three major body systems. When an animal in a critical state arrives at the animal hospital, it is important to know the normal parameters in order to assess the patient?s cardiovascular status. Triage is a process where you considerate the patient?s condition instead of check in time, or other criteria.