This study focuses on small scale hydropower in Sweden. This means plants with a capacity of up to 10 MW. The study has a special focus on plants with a capacity up to 2 MW. The study has three aims. It strives to describe the small-scale hydroelectric industry in Sweden.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

The purpose of the essay was to discover how homeless persons want to live. Does it matter what it looks like? The method used was a qualitative study including literature and 10 interviews with ten homeless persons, of which seven lived outdoors and three in temporarily residences. The central questions were the following:How do homeless people want to live?In what sort of houses do they want to live and where?How do they look upon their situation and their future?What obstacles can occur if they for example got an apartment to live in?Are there any proposals to solve the problems?Most of them had been living outdoors for five to ten years, perhaps more, and they were worried and sad about their future.

Background: Oil is the most dominating source of energy of today, it constitutes for more than 40 per cent of the worlds total energy consumption. This together with the fact that stock in oil companies has soared on the stock exchanges around the world makes oil a very interesting topic to write within. In order to gain knowledge in how to value oil companies, the authors will collect information from theory and through a questionnaire. By applying the information gathered to three companies listed on the Stockholm Stock Exchange the authors will reach an objective picture of valuation of oil companies.Purpose: To investigate how shares of stock are valuated in the oil exploring and producing industry, and what specific measures and metrics that are used in the valuation of stocks in Exploring and Producing (E&P) companies.Method: By using a qualitative approach for this thesis, the authors will investigate how the valuation of oil companies works and what measures that should be applied. The authors will use a part descriptive and part explorative study.

The purpose of the thesis is to compare Sweden's and Great Britain's total costs for their systems regulating producer responsibility for waste packages. Producer resonsibility is a strategy implying that producers are responsible for their waste also after its use. Sweden and Great Britain introduced different systems systems after an EU directive was adopted in 1994 (94/62/EC), and they have resulted in entirely different recycling levels in the two countries. In the Swedish system, responsibility has been delegated to the industry who are responsible for reaching the determined goals. The economic instrument used is a fee, set and managed by the industry. The British system is more centrilised, and the economic instrument used to finance recycling of waste is a system based on transferable permits. The thesis compares the four different alternatives: delegated and centralised methods, and fees and transferable permits analytically.

Occupational stress and the use of alcohol to reduce stress are both separately common in our society. A few researchers have combined the two factors.The aim of this essay was to obtain an increased understanding of how male and female managers estimate their alcohol habits in relation to their occupational stress.We have interviewed nine managers who work at a social services department in Scania. Our main theories were the theory of psychosocial work environment of Lazarus, Karaseks demand/control model, epidemiology- and cultural perspective.Our results were;· Psychosocial work environment contributes to if the interviewed people experienced stress at work.· The grade of control has great influence if the interviewed people experience stress.· There weren't any correlation between stress and increased consumption of alcohol..

This Master?s thesis is an analysis of metaphors in relation to actors, and of discourses used in the copyright-debate in two major Swedish daily newspapers and one American: Göteborgs-Posten, Svenska Dagbladet and New York Times during the years 2001-2006. We aim to answer the following questions: Which metaphors were being used in the copyright-debate to create the archetypal villain, hero, winner and loser in editorials, debate and letters to the editor in the three newspapers? Which discourses did those metaphors relate or conform to? Which similarities or differences could be found when comparing the two countries? newspapers regarding representations and constructions of villains, heroes, winners and losers in the copyright-debate? Firstly we distinguished who the actors in the debate were, following parts of Theo van Leeuwen?s actors? analysis. Secondly we distinguished which metaphors were being used to describe the actors as either villains, heroes, winners or losers.

The purpose of this essay was to examine pupils who leave the Swedish nine-year compulsory school system without reaching the requirements for the Swedish senior high school, and then to compare with those who reach the requirements. I used the following questions to help me reach this purpose:- Where in life are those pupils who reached the requirements for the Swedish senior high school?- Where in life are those pupils who did not reach the requirements for the Swedish senior high school?- What differences are noticeable between these two groups?The method that I used to examine these questions was to send out a questionnaire to the pupils. I also tried to make an explanation to the results with the help of Erwin Goffmanns theories.The result of this essay shows that there is not a big difference between the two groups. They both did equally well after they finished the Swedish nine-year compulsory school..

Thesis purpose: The purpose of the master thesis is to analyse the battle of meaning creation regarding the notion of smoking and to reveal the production of unequal power relations. The battle is fought by different stakeholders through means of language and the study focuses on the tobacco industry in Germany. Methodology: A critical discourse analysis is applied with a qualitative research strategy. Our data collection was inspired by grounded theory and is limited in scope through a relevant case within the context of smoking in Germany. Empirical data is collected by means of an internet based document study of publicly available texts.

Today, the tourism sector is the fastest growing industry in the world and also includes one of the foremost for instance in the number of work and added tax. The sector entails a lot of positive factors but also negative consequences, such as overexploitation and wear on natural areas. However, even the visitor industry contributes to smaller localities boost by creating new jobs where depopulation occurs. This study focuses on the town Kisa in Kinda Municipality. The purpose of the study is to highlight the importance of tourism for migration to a town and to show the importance of developing sustainable destinations.In the results of this study it emerges that more job opportunities are requested by respondents for increasing Kisas attractiveness.

Logistics planning for a construction site is usually limited by traffic flow to and from the workplace. The geographical location of the construction site is determined by roads around the workplace and opportunities for well-functioning logistics. Inventory of material is often impossible because of the frequently small workspaces. As a result, a concern relating material handling remains . Even before the establishment of a construction site, it is required in the construction industry to eliminate errors that might arise in the planning stage.

During the last decade, the construction industry has focused on improving and optimising its production process. The construction industry is now facing larger changes regarding efficiency in their supply chain for the next decade. Many companies are now trying to optimise its supply chain together with its supplier. JM AB, which is one of the biggest construction companies in Sweden, is looking at different options to improve its own logistics together with their suppliers. One option is to use a terminal between JM and the suppliers to solve problems such as quality, custom service and inventory for the in production.

Today, buildings utilize 40 % of the total energy consumption. New energyrestrictions and directives have entered the construction industry. Photovoltaic is asustainable, clean and quiet solution that integrates well in the urban environment buthave not yet reached a breakthrough on the Swedish market. The conditions for solarenergy production are often set in the early planning stages where they rarely arebeing prioritized.This master of engineering project focuses on identifying problems regardingimplementation of photovoltaic in city development projects and giving suggestions topossible improvements in the planning- and construction process. It also givesrecommendations on how the conditions for energy production can be optimized inthe early zoning stage.By conducting simulations with PVsystV5.21, on three ongoing city developmentprojects in Umeå, Malmö and Stockholm and by carry out and analyzing interviewswith city planners, constructors and architects, some conclusions have been made.Several improvements, both politically, with changes in the subsidization systemand/or instatement of a new law with feed-in tariffs, and within the solar- andconstruction industry itself, with better communication between different parts of theprocess as well as better use of experience, can be made.

AbstractThis study aims to investigate the applicability of well-recognized supply chain strategies based on product characteristics. Choosing the right supply chain strategy can be the difference between winner and loser in today?s competitive climate and science offers several recommendations as to which aspects that should be considered. Fisher (1997) and Christopher and Towill (2002) suggest that supply chain strategies should be based on what kind of product the company is handling and that, in order to know which strategy is the most appropriate, the products must be categorized. Some criteria developed for the categorization are lead time, forecast in demand and profit margin.

The main purpose of this essay was to study how the social service and the lawcourt have implemented the UN Convention on the Right of the Child, particularly incorporating the childs best interest in social services, child welfare investigations and the lawcourts judgement. We considered how the needs of the child, and the will and view of the child was documented. Also how the parents capacity and the environment factors, were documented in the social services investigations and the lawcourts judgement. The study was based both as a literature study and a document analysis. We analysed ten child welfare investigations from a social service office and their belonging lawcourt judgements.Our conclusion of the study is that the child is in focus both in the investigations and in judgement.