In January 2005 the emission allowance system was introduced within the European Union and the first period ends at the end of 2007. The system was introduced in order to decrease the wastes of carbon dioxide and the system is a part of ratifying the Kyoto ?protocol which first period runs between 2008-2012.The idea of the system is to reduce the wastes of carbon dioxide where it costs less to do so and the expenses for the society therefore are as diminutive as possible. Different theories explain that companies can benefit from environment legislation and can depending on the company?s attitude gain competitive advantages improve its productivity and thereby increase its profitability.With this in mind, the study aims at examining how the introduction of the emission trade system has influenced Swedish smaller companies in the distant heating industry, with focus on the factors attitude, innovation, competition and profitability.

In outdoor education the empirical outdoor experience is an important basis for a learning process ? the teacher can affect learning with the choice of location. In order to develop the model in school, we need to build on teachers' perception of how their every day schoolwork looks like. This paper takes as its starting point at three teachers' perception of their learning environment and outdoor environments as well as a theoretical model of the site's importance in the learning process. The paper addresses both the importance of a structured and a unstructured meeting with outdoor sites.

A current conveyor is an active building block that can be used to implement most active and passive components. It differs from the operation amplifier in that it uses current instead of voltage. The current conveyor also has significantly higher voltage gain over a broader frequency range. To simplify the construction of analogue circuits and increase the construction efficiency it is desirable to use a top-down methodology. This means that the whole system is partitioned into a hierarchy of subsystems.

Companies acquiring ERP systems are often dissatisfied with the project and therefore consultancy firms wish to make use of project models in order to achieve success in implementations. Since research on ERP implementations in service companies is limited, there is a need for mapping of critical activities in implementation projects in this line of business. Under these premises, the purpose of our master thesis is to develop a model for implementation of ERP systems, specified in activities, which can be used by mid-sized consultancy firms with mid-sized qualified service companies as customers.A literature study including project models, modern models and methodologies for ERP implementation, commonly existent activities, success factors and system development methods was carried out. Starting out with this, a theoretical model for ERP implementation was generated. In excess of this, a case study was conducted, where the implementation of the ERP system Microsoft Dynamics AX at the service company Eurostep, performed by the consultancy firm Medius, was studied.

Uppsats behandlar företags kapitalstruktur d v s fördelning mellan främmande och eget kapital. Det finns teorier kring ämnet som menar att ett företags värde påverkas av sammansättningen mellan skulder och eget kapital. Detta föranledde vår problemformulering om att närbesläktade verksamheter uppvisar en likartad skuldsättning. Syftet var att jämföra skuldsätt-ningsgraden mellan kapitalintensiva branscher och kapitaltunna branscher. Utifrån detta ställdes vår hypotes upp om att kapitalkrävande branscherna fastighet och tunga maskiner har en högre skuldsättningsgrad än branscherna läkemedel och tjänster.

The river Göta Älv reaches between Vänern and Gothenburg and is the main raw water source for Gothenburg that supplies about 700 000 people with water. To protect and maintain a high water quality, continuously samples and water analyses are made throughout the river. In 1998 a protection area was founded between surte and Lärjeholm where the raw water intake is. This was made to increase the awareness of the importance to protect the water. However, there is a lot of contribution of untreated stormwater to Göta Älv within the protection area.Göteborg Water and Sewage Works commissioned this thesis where two areas, Tagene industrial area and Kärra residential area, with untreated stormwater outlets within the protection area are studied.

Invandrade kvinnor i Handels. Föreställningar om arbetskraftsinvandrade kvinnor i Handelsnytt 1961-1976. (Immigrant women in Handels. Conceptions of labour immigrated women in Handelsnytt 1961-1976).The primary purpose of this thesis is to analyze the written conceptions of labour immigrated women in Handelsnytt, a Swedish Trade Union magazine. The analyses of the conceptions are based on theoretical categories of class, gender and ethnicity.

This is an explorative study about subject indexing of a special collection of books, administered by the John Andrén Foundation at the library of Ystad. The study summarises a number of theoretical perspectives as well as some practical instructions on how to carry out the task. Theories have been placed into five different groups according to their various approaches to subject indexing. These have been analysed in regard to their usefulness to the Andrén collection. The authors have tested and evaluated six practical models on a selection of books from the Andrén collection.

Since product placement is a relatively new phenomenon in Swedish television, there is a lack of research on what attitudes Swedish TV-viewers hold towards it. This is where our paper will contribute to the research. The purpose of this reserachpaper is to describe and analyze what attitude Swedish TV-viewers has towards product placement. Kim Schröders multidimensional model of mass media reception were used, which is a developed model from Stuart Hall?s ?encoding/decoding? one-dimensional model.

Testing has always been an important task in the scope of software quality. Though it has never been as much appreciated within the management of the organisations as the software development has. However testing is becoming more attractive within organisations because it becomes more evident how much money working systems saves in contrast to defect ones. A tester often use testing tools to simplify the work progress. There are a lot of tools nowadays but not many evaluating models which helps the tester to know which one to recommend.

In this study, the pre-tension force in an insert screw connection are examined in order to establish a greater understanding of the system and to facilitate the process of making new metal cutting tools. Certain especially significant design variables such as the offset, the length of the contact thread and the shank length above the threaded hole, are selected to be closely examined. A comparison of the influence on the pre-tension force between threaded holes made with a worn, versus new, threading tool is also involved in the experiment. The study is limited to handling the screw sizes M2,5 and M3,5. The results show that a regression model, with good approximation, can be fitted to the measured values.

The name of the study means ?The short arm - a study in diversity and arm?s length in the cultural collaboration model?. Right now there is a reform in the Swedish cultural administration where the responsibility for handing out state funds and grants to cultural organizations is changing from the state government to the local regional governments. The purpose of this study is to map the organisational changes caused by the reform and investigate how this affects the regional policies concerning cultural diversity and the arm?s length principle.

Hospital Mergers have been proved to be troublesome, the most crucial ingredient is believed tobe the participation of members of the organization on all levels. When the hospital mergerbetween the hospital of Malmö and the hospital of Lund is a fact, it seems clear that knowledgeabout managing motivation is important. The knowledge could also lead to increased possibilitiesto improve support for motivation where needed at the hospital.I have through a literature review created a descriptive model of the theoretical view onmotivational factors for participation in change and their relationships. The theoretical modelwhere then tested in a empirical study in which additional data created a more true model of themotivation on participation at the hospital.The findings of the study show how the descriptive model illustrates how the twodifferent departments both work with a empowering philosophy that have built in properties thatenable the employees to gain more motivation. The model also underline the importance of thecommunication role to enlighten the employee in what, where, when and why the change takesplace.

Penningtvätt är ett ämne som under de senaste åren fått mycket uppmärksamhet. Nya lagar och regleringar med målsättningen att förebygga och bekämpa penningtvätt har införts. För att uppskatta problemets storlek har ett flertal estimat beräknats med hjälp av olika metoder. I denna uppsats har vi valt att fokusera på de metoder som används för att beräkna estimat, då det finns tecken som tyder på att estimaten som beräknas sällan utsätts för kritik.Syftet med uppsatsen har varit att undersöka och jämföra tre av de idag vanligaste metoderna för att beräkna penningtvättens storlek. De vanligaste modellerna är Walkermodellen, Zdanowicz metoder för handelsbaserad penningtvätt och en två-sektor modell vilka har utgjort fokus i denna studie.

Färg och ljus används som upplevelsegeneratorernyckelord: upplevelse, färg och ljus.