The interest for power and energy measurement has greatly raised with todays increasing electricity prices and enviromental awareness. In the search for energy efficient solutions, the measurements are more complex due to increasing of non linear components. Harmonics and non sinusoidal voltages put high demands on sampling and filtering. Meanwhile, the price must be controlled so the customer still will find it interesting to invest in smaller plants. ITT W&WW asks for a robust, heat resistant power meter with compact dimensions to allow mounting inside the casing of a pump.

The decrease in the number of dairy farms in Sweden has been ongoing for a longer period of time. But the fact is that this has previously not had any big effects on total amount of milk produced in Sweden. The main reason is that the remaining dairy farms get larger. However, during the past year, there has been a decrease in the total amount of produced milk, because the decrease is faster than the increase within the farms that are left. During the same period of time the supply of milk on the global market also has decreased. In spite of the fact that the global supply have decreased and the fact that the milk price increases, there are dairy farmers in Sweden who chose to exit the market.

I följande studie kommer rekryterings- och utvecklingsmetoden Assessment Center (AC) attstuderas. Syftet med studien är att utifrån verksamma organisationers erfarenhet av AC skapa en ökad förståelse för; metodens innebörd, vilka argument som ligger till grund förorganisationers användande av metoden samt dess värde för organisationer. Studien är avkvalitativ karaktär och fokus fästs vid tolkning och förståelse av AC baserat pårespondenternas subjektiva uppfattningar och upplevelser. Studiens teoretiska referensrambehandlar; Human Resource Management, rekrytering, personalekonomi, Talent Management och Assessment Center. Empiri har samlats från sex verksamma organisationer, varav fem organisationer vilka arbetar med AC samt en organisation som har påvisat ett eventuellt intresse av att utveckla ett AC.

Denna studie redovisar den frivilliga information som svenska VD och koncernchefer tar upp i VD orden i sina årsredovisningar. Syftet är att analysera var Sveriges redovisningsutveckling är på väg, genom att bland annat ställa de svenska VD orden i jämförelse med utvecklingen av öppenhet i årsredovisningar inom detta område i framför allt USA och Storbritannien. De undersökta VD orden kommer från årsredovisningarna hos de 18 svenska börsnoterade företag med högst värde på sin aktieomsättning år 2005. Eftersom det fortfarande inte finns någon fullständig teori inom detta område har ett induktivt förhållningssätt använts. De metodologiska val som gjorts är inspirerade av det som Glaser och Strauss (1967) kallar för grounded theory..

From an investigation by Finansinspektionen and KTH (2009) it is apparent that financial advisors and their clients develop relations, believing that they understand each other, while in fact, they do not. The media tends to notice the conflict of interests between advisors and retirement annuity clients. The aim of this study is to create a greater understanding as to why misunderstandings occur between advisors and clients. This will be accomplished by a quality study of how advisors and trade unions assess how the relationship functions. The theoretical part consists of theories concerning relations and uncertainty.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

Safety and risk management currently have a starting point based on the negative outcome of safety, thus the lack of safety. The starting point for the thesis is to find a way to measure the positive outcome of safety through ergonomic aspects regarding chemical plants that are covered of the Seveso II Directive.Through a literature study of safety and ergonomics fourteen key aspects of safety were found. Safety Performance Indicators (SPI's) are used to assess the fourteen identified proactive indicators of safety. An analysis in three steps - called risk status assessment - is design to give an SPI its value. A pilot study of the risk status assessment was performed at the ethanol producer Lantmännen Agroetanol in Norrköping, Sweden..

Denna uppsats beskriver fenomenet shared services, varför företag satsar på shared service centers (SSC) och hur de går tillväga när de designar dem. Studien har genomförts med hjälp av en litteraturöversikt och en fallstudie av TeliaSoneras nu pågående implementering av ett shared service center, FSS. Fallstudien består av fyra intervjuer och en genomgång av TeliaSoneras egna informationsmaterial och medarbetarenkäter. Litteraturöversikten visar att shared services utlovar väsentliga förbättringar av ekonomifunktionen och besparingar, att det finns en stor tilltro till dessa löften men att det saknas underbyggda bevis för hur stora besparingarna egentligen är. Designen på TeliaSonera FSS visar sig följa litteraturen relativt noga, förutom vad gäller placering.

Modern technology and fast development of heat pumps, the hunt for savings in energy consumption and the strive for environmentally friendly energy sources, convenience, and financial profit, have made heat pumps a reasonable alternative for the heating of houses.When the heat pump starts it will consume a considerable amount of current, which may result in a short-lived voltage-drop if the power grid is weak compared to the start-up current.The company Fortum Distribution which owns and administrates electrical network is interested in an investigation that deals with heat pumps affect on the quality of electricity.The purpose of this investigation is to study fast electrical fluctuations (flicker) as a result of start-up currents for single as well as multiple heat pumps on the same electrical station and from this evaluate whether there will be any problems installing heat pumps..

Purpose: The purpose of this paper is to examine if companies? incentive programs for employees is designed in such a way that it makes it possible for managers to reach their goals. Method: Qualitative with a semi standardised questionnaire Results: Our results is that the incentive programs for employees in their present form don?t give the companies a good possibility to effect the employees to perform towards the goals of the system. The performance measures in the incentive programs for employees is suitable in comparison with the goals of the program but the construction and the use of the systems doesn?t give a satisfied result in comprising with the goals.

A variety of demands have to be considered in the design of a new opera house in Galärvarvet. All possible viewpoints are important to be aware of, as is the need for the new building to be a contrast to the already existing opera house in Stockholm. The restricted site also makes a multitude of demands on the building's design.By rationalizing the layout and structure and also by making the footprint smaller, the complex building of over 30 000 square meters can be fitted and blended into the existing physical context. Unlike the existing opera house in Stockholm, the new opera house shows the rationality and the advanced technology that lies behind the scenes and becomes the character of the entire building. Through the dynamic façade, the new opera can convey any character it so desires, just like scenes do through different settings.

This study is based on a statistical analysis of fundamental key ratios on the Stockholm Stock Exchange during the period 2004-2012. In total 35 financial ratios of 90 companies were tested, ultimately five ratios remained within the 5% significance level. These ratios were ROA, P/B, Total Yield, EV/EBIT and Operating Margin. A custom made investment model was created based on the purpose to achieve a risk-adjusted excess return. The results in general did not show any significant difference in return between the model's portfolio and index.

Syftet med den här uppsatsen var att undersöka om bibliotekarien upplever känsloregler i sin yrkesroll, vilket känsloarbete som i så fall utförs, hur det påverkar jaget, samt om yrkesrollen kräver något iscensättande av kön och hur det i så fall påverkar eventuellt känsloarbete i mötet med låntagare. Hochschilds teori om känsloarbete används tillsammans med teorier om performance-diskurser och olika modeller för biblioteksarbete. Materialet bestod av fyra kvalitativa intervjuer med bibliotekarier, baserade på dagböcker skrivna av tre av dem.Min studie visar att känsloarbete ingår i bibliotekarierollen. Att vara social och trevlig upplevs av mina informanter som de främsta känsloreglerna i yrkesrollen. Jag ser tre performancediskurser samexistera: yrket som en roll, yrkesrollen som uttryck för något inre och att man blir det man gör.

Most descriptions of stereotypic behaviours have in common that these repetitive behaviours only has been observed in captive animals and therefore it has been proposed that stereotypies exist because we house animals in environments that are sub-optimal to them. Some scientists claim that performance of stereotypies in itself decreases the animal's welfare due to costs in time, energy and health and a poorer quality of life. Other scientists assert that individuals performing stereotypies may have a better welfare compared to the rest of the animals in the same environment, since these individuals have developed strategies to cope with stress. Studies have estimated the prevalence of abnormal behaviours in horses to 18-30 % of the population. Several studies on cribbing have revealed a prevalence of 4-5 %, although some results indicate that more than 10 % of the horse population performs this stereotypy.

The swedish healthcare is in many situations one of the best in the world. But still, the healthcare system includes elemnts that reduce the efficiency. Partly becouse the swedish healthcare is largely monopolized, the servicecs are not properly prized and the economic responsibility and the liability legislation is limited. The main problem this study evolves around, is how a different liability rule would change the shape of the healthcare organisation. Abouve all, how would the approach to riskmanagement and preventive and riskreducing performance change with a diffrent liability rule.