Recent turmoil surrounding nuclear power as an energy source, especially since the accidentat Fukushima, has largely contributed to the debate of whether or not nuclear power should beused as an energy source. This study has examined the economic feasibility of replacingForsmark?s 3rd nuclear reactor with a bio fueled power plant, and find out how this could bedone.The power generation that has to be replaced is equal to 1170 MWe. To replace this, 6 largescaleCFB-boilers, each providing over 200 MWe, were necessary. In addition to this, eachboiler required their respective turbine sets, comprising one high-pressure-, and one lowpressureturbine with intermediate reheating capacities.Based on this, a rankine-cycle was modeled using the software EES, to be able to calculatethe total heat required in the power plant.

Title: Artists? identity and image ? a brand perspective The purpose of this study has been to create an understanding of how artists in the music business can be seen as brands and to see what stands out when having this approach. During the study we have focused on the two terms identity and image. We find this issue interesting and relevant since branding has been widely discussed in business economy, but not enough when it comes to artists in the music business. To answer our research question we have targeted three aims for this essay, which is to clarify and analyze:? Identity and image when people are viewed as brands? What specifically characterizes the image of the artists when they are seen as brands and what it might mean that artists are considered as brands? How artists identity and image can be highlighted, shaped, influenced and how it can changeIn this study we have used a qualitative approach to get the topic in depth and gain a greater understanding for the subject.

Calculations of net present value are based on a discount rate, which requires knowledge about the company?s cost of debt. A common way to do this is by observing the company?s credit rating, when no credit rating is given it?s possible to use a synthetic rating model based on quantitative data to estimate a credit rating. Thus, the aim of this study is to increase the understanding of which quantitative data, in terms of key figures, that can be used to explain the given credit ratings for companies from the Nordic countries.In developing the model, key figures found significant in previous studies are being tested for whether or not they are applicable for companies from the Nordic countries.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

The economic prerequisite to many farmers in Sweden after the EU membership and the new agriculture policy has generated large demands on the farm management. Until year 2004 you got a grant based on what you had produced and not on consumer demand. In 2005 a new economic aid (Mid Term Revue) was introduced and the conditions has changed again. Due to this I have chosen to do a cost-benefit analysis on a case, to investigate if the present production is sustainable in the future. My conclusion is that the profitability is acceptable even if the farm has a high debt. But to make the production more profitable the products produced should be refined as much as possible at the farm, to get maximum economic return.

This essay deals with risk management and social risks, which have received increased attentionin recent years. Methods for dealing with social risks, for example within local Risk andvulnerability assessment (RSA), are currently under development. The purpose of this paper is toexamine if and how social risk can be quantitatively assessed and mapped using GeographicInformation Systems (GIS). The definition of social risk that the essay is based on states: "Theprobability of unwanted events, behaviors or conditions originating in the social conditions thathave a negative impact on the objects that are worth to preserve.? A number of social riskindicators that can be used for a spatial analysis have been operationalized based on thisdefinition.

Background: Urinary tract infections caused by indwelling urinary catheters causes unneccesay suffering among those it affects. These infections are also financially straining on the health care services. It is therefore of importance to gain knowledge about which evidence based preventive interventions that have the possibility to reduce the risk for bacteriuria and urinary tract infections among patients with indwelling urinary catheters. Aim: This study aimed to compile available knowledge concerning i) if silver alloy catheters does reduce bacteriuria in this patient group, ii) if aseptic catheterization does reduce bacteriuria in this patientgroup, iii) which routines for changing the urinary drainage bag reduces the risk of bacteriuria, iv) which routine genital hygenic care reduces the risk of bacteriuria? Method: Litterature was searched for in the data bases Cinahl, Medline and The Cochrane Library using the data bases? thesaurius combined with OR/AND.

This study examines university employees? perception of their employment situation and career opportunities. By tradition, fixed term contracts are used in the Swedish research community due to dependency on insecure funding. There is a current debate that questions this use of insecure employments. The employments are said to negatively affect the university?s societal role and international competitiveness.

This paper explores the emic use of ?Internet trolls" and trolling behaviour in one specific Internet community. The findings are compared with, and put in relations to the conventional definition of Internet-trolls as individuals who deliberately, typically anonymously, antagonize other users of online common spaces.A forum dealing with matters of relationship issues in the Swedish online community Message Board of Familjeliv.se, was the subject of field-work that provided the basic empirical material for the research; three comparable threads on the subject of infidelity. These could all be said to contain suspected trolling, and such suspicions were also ascribed participants throughout the discussions. The analysis was undertaken mainly in terms of quality of narrative, performance and interaction.A comparative method and a genre analysis out of a holistic and functionalistic perspective is used to shed some light on how forum participants organize themselves and steer narratives towards desired outcomes.

The aim of this thesis is to explore and outline the cataloguing of sound recordings at two main Swedish audiovisual archives, The National Archive of Recorded Sound and Moving Images Statens ljud- och bildarkiv, SLBA and The Grammophone Record Archive of the Swedish Radio Sveriges Radios grammofonarkiv and its data base GAMBA. As non-book, non-printed, material in many ways differs from printed material, the institutions that deal with this kind of material have often developed their own rules for the cataloguing of it. The general codes for cataloguing, AACR2 and KRS, are insufficiently suited for audiovisual material. That is the reason why the IASA Cataloguing Rules, presented in this thesis, have been created. After the presentation of the IASA rules the problems of accounting for important sections of the catalogue record are discussed such as title, statement of respeonsbility, performers, physical description and notes.

Problem StatementAfter the hurricane Gudrun in January 2005 EON Elnät Sverige AB started the project KRAFTTAG, were 17,000 km of the airborne power grid shall be replaced with cables underground. The transformers in the airborne power grid shall be dismounted, renovated if necessary and then conveyed to stations, of type kiosk.Additional new transformers, more than planned, have been bought. This is due to the dysfunctional transformer flow from the demolished power supply to projects, were the new power supply is built, the general picture is complicated, since the reconstruction involves other companies and many employees at E.ON.PurposeThe purpose of this master thesis is to map and understand the existing transformer flow. The objective is to make a recommendation on how to increase the level of E.ON? s transformer recycling.Methodthe authors have worked with a system approach, including both qualitative and quantitative data.

According to the Employment Protection Act, the permanent employment is the main condition of employment in Sweden. Nevertheless, nowadays a large number of employers choose to apply other conditions of employment than the permanent employment in their businesses. The rapid technical development and the demands for shorter perspective investment in companies on the Swedish labour market have started the requirement for a more flexible workforce. On-call employment is one of the conditions of employment that is increasing the most. This condition of employment is adjusted by the parties on the labour market.

Syftet med denna undersökning är att få ökad förståelse för bedömningsprocessen vidansökan om socialbidrag. Även önskas en ökad förståelse för handläggarnasbeslutsmotivering och bedömning i klientärenden och om könet på klienten är en avgörandefaktor. För att uppnå syftet har en kvalitativ vinjettstudie med ett identiskt typfall presenteratsendast med en variation, klientens kön. Studien har genomförts på enheten för ekonomisktbistånd i Gotlands Kommun och fjorton av de tjugo handläggare som arbetar inom dettaområde i kommunen deltog. De sex som inte medverkade befann sig alla på utbildning.Studien kan sägas ha hög reliabilitet då respondenterna svarat individuellt och inte underpåverkan av annan person.

Rättsläget vad gäller beskattningen av FoU-samarbeten i enkla bolag synes i vissa avseendenvara oklart. Trots detta har inkomstskatterättsliga implikationer av FoU-samarbetenmellan företag inte behandlats i någon större utsträckning i doktrinen. Tyngdpunkten idenna uppsats ligger på den resultatfördelning och de förmögenhetsöverföringar som kanuppstå i samband med FoU-samarbeten och de tänkbara inkomstskatterättsliga effektersom de för med sig. Vid en belysning av dessa transaktioner har vi funnit att det finns ettbehov av klargöranden för hur dessa skall behandlas inkomstskatterättsligt.Utifrån vår studie framgår det att samarbetsavtalet får en avgörande betydelse för beskattningeni enkla bolag. Den rådande uppfattningen synes alltså vara att ett bolagsavtal kan haskatterättslig verkan avseende inkomstfördelningen utan att en äganderättsförändring behöverske.