Background: The reasons why this study is conducted is because of the latest recession in the global economy. The current recession has made a lot of companies more aware of its cost, and in order to fit the new harsher economic climate the companies has to be more cost efficient. In order to do so many companies choose to reduce their amount of employees. When this happens in a recession, most of the layoffs are an effect of reactive causes, such as lower incoming orders, and fewer customers. This leads to a problem for the companies that don?t know how these kinds of layoffs will affect the value of the company?s stock.

Milk fat is an important feature in many different milk products and other foodstuffs and it is often crucial for the dairy plants that the milk fat is stable for different manufacturing processes. Lipolysis is the enzymatic degradation of fat and is the one of the causes for an elevated amount of free fatty acids (FFA) in milk. Further, the change in fatty acid (FA) composition in milk can affect the stability of the product and also the manufacturing process. Both internal and external factors, at farm level or at the dairy plants can affect both FA composition and content of FFA. Milking frequency (MF=number of milkings per cow and day) and the composition of feed are two examples of factors generally performed at farm level. The objective of the present study was to evaluate how FA composition of milk and amount of FFA are influenced by two different ingredients supplemented to concentrate.

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

The debate about questions concerning corporate governance has intensified in Sweden the last decade. From July 1th 2008, the Swedish Code for Corporate Governance was extended to comprise all Swedish companies listed on the OMX Nordic Exchange Stockholm. Our aim with this master thesis is to examine the effect of the Revised Code on Swedish corporate governance and in particular its contribution to creating value or costs. We do this through a qualitative study of 22 interviews with representatives for different interests. With our study, we have found that the Revised Code in several areas has had considerable influence on Swedish corporate governance.

Since the 1970s voting behaviour has changed. Party identification and class voting has declined. As the electorate becomes more volatile, campaign strategy and party image becomes essential. Political communication and mass media now play an important role in election campaigns. Therefore, researchers take an interest in the impact of media on public opinion.

This report will point out the income for a scania plant production farm, this has been estimated through a case study. The outcome of this report will later be used to calculate a reasonable leasehold charge. This case study is solitary based upon this particular studied farm, at this very point, and can therefore not be used as a general guide. The reason why this particular scania plant production farm has been selected, is because the author is born and raised at the farm and has the intention to run the farm in the future. The chosen farm for this report is based in the southwest of scania and cover 300 hectare of plant production. The crop rotation consists of autumn wheat, sugar beats, spring wheat, spring barely, winter rape and fallow. The farm owns all machinery required.

The acid deposition of sulphur- and nitrogenoxides from combustion of coal and oil cause acidification that lowers pH and gives increased contents of metals and altered aquatic biodiversity in the stream. The liming of lakes and streams, which was introduced to resist the acidification, demand large economic resourses despite of the decreased deposition of the acidifyng substances. Some of the streams are influenced by the acid deposition, while others are naturally acidic. It is therefore importaint to separate the anthropogenically acidified waters from the naturally acidic, in order to optimize the use of governmental fundings for liming. This thesis aims to estimate the acidity status and impact of acidification on 24 catchments upstream liming dispensers, which is part of the liming activities at the County of Dalarna.The acidity status of the streams was classified according to the Swedish Environmental Protection Agency old classification system (Naturvårdsverket 1999) as very acid to acid, with small ability to withstand a pH-change (alkalinity) due to acid deposition.

This thesis adresses the subject of stormwater management and the problematic with stormwatermanagment and landuse in the compact city. The thesis research different solutions in stormwater managment and how to implement them in the context of the compact city. And at the same time preserve and make good recreaational places and keep quality green land per capita. The thesis also analyses risks and problems that could effect the environment with focus on stormwater managment and hov to minimize these problematic factors an create a good environment. In an urban context where the water has a natrual place, and is used as a asset.

The inherited education and the (un)free choice?- A comparative survey between five different programs on University of ÖrebroThe aim with this paper has been to examine and to report for different sociocultural background factors (class property, the parents' level of education, the parents' income) importance for the choice of type of education and to see if there is any differences between different university courses with respect to class property. Our issues were following:1. What/which sociocultural factors have had most importance for the choice of programs on universities?2.

This two years master's thesis in Library and Information science, examines how the implementation of new technical equipment can affect how staff in public libraries organize their work and activities in the library. One Swedish public library in specific is the subject of research in this thesis, which has been anonymized as Kvarntuna city library. The study takes place in the beginning of the implementation of RFID-technology in the library. RFID, which stands for Radio Frequency Identification, is supposed to make the handling with different types of media in the library more efficient and in connection with the implementation one wants to reorganize work and activities in the library to make it even more efficient and also create a modern library.The thesis' method is qualitative interviews with six members of the staff. The theoretical framework of the thesis is a sociocultural perspective, especially inspiered by Roger Säljö, a Swedish professor in pedagogical psychology.

The major environmental problems that we have today are frequently mentioned in the media today. One example is the ongoing debate regarding global warming and its causes and consequences. There are also several other problems in our society such as segregation and social tensions. Most agree that we must do something to solve these problems and that we must try to achieve a sustainable development for the entire planet. But how should it actually be done and what trade-offs, compromises, sacrifices and changes must be made?The purpose of this paper is to examine how these issues are being dealt with in Swedish city planning.

A titania-supported nickel catalyst was prepared and tested in methanation in order to evaluate its catalytic properties (activity, selectivity and specially, activity loss), and compare it with an alumina-supported nickel catalyst.The titania-supported catalyst did not only show higher stability than alumina, but also presented a different cause of deactivation, carbon formation. In addition, a kinetic model was obtained for the titania-supported catalyst, and a study of the effect of different operating conditions (temperature, composition and partial pressures of synthesis gas and water) on the deactivation rate and carbon formation of this catalyst was performed.

AbstractTitelEffektmätning av ett utbildningsprogram ? genom lärande utvärderingEngelsk titelEffect Measurement of a Training Program ? through Learning by EvaluatingHandledareLars HolmstrandExaminatorMagnus SöderströmDatumJuni 2011Antal sidor77Nyckelordutvärdering, lärande, effektmätning, lärande utvärdering, formativ utvärderingKeywordsevaluation, learning, effect measurement, learning by evaluating, formative evaluationThe aim of this study was to investigate which effects a competence development effort has had on individuals and group, as well as in which way formative elements of evaluation possibly could have contributed to learning. The target group of the study was employees (eleven), their managers (seven) as well as co-ordinators (two) of a maintenance department at a nuclear power plant. The training program lasted from December 2009 to May 2010. The study was in progress as of September 2009 when a decision was made at the maintenance department?s training board to carry out the evaluation.

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.

Mothers of small children often work part-time in Sweden. Since old age pensions are based on lifetime income, part-time work leads to lower pensions, as long as there is no compensation from non-actuarial benefits such as minimum pensions. In this paper, I investigate whether different components of the Swedish pension system provide incentives for part-time work among women. The analysis is performed through a simulation of future pensions for 9 typical women in a certain cohort. For three levels of education, I compare pensions of women with different labor market participation rates in different growth scenarios.