In this report an MCNP (Monte Carlo N-Particle) model is described for the reactor vessel at Ringhals 2. The model is validated against the specific activity in neutron dosimeters, extracted in 1977, 1984 and 1994. The validation showed that the calculations of the model are within the requirements of a maximum of 20 percent uncertainty for every neutron dosimeter except one, extracted after the first cycle. The uncertainty of this cycle was mostly due to the operation data rather than to the MCNP model.The model has been used to investigate various questions concerning radiation damage. The reliability of the traditional measure of radiation damage, fast neutron flux (En > 1MeV) has been evaluated.  This has been done by taking the ratio for this and another measure of radiation damage, DPA (Displacement Per Atom), for various positions and layers.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

The reduction of coarse, dead wood is considered to be the biggest threat to flora and faunain boreal forests. Extensive harvest of logging residues would increase this reduction evenmore. However, the role of dead wood created at final felling for boreal, epixylic species isstill largely unclear. It is therefore of interest to examine whether epixylic species inhabit thedead wood in young, boreal stands, especially species considered to be confined to forests inlate successional stages.The aim of this study was to investigate whether forest-interior species in fact can inhabitearly-successional forests arisen after logging. The study was conducted in young standsbordering dead wood rich woodland key habitats.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

This thesis tries to explore how different strategies of internal communication are used in actual situations within an organization. Specifically, the purpose is to investigate how the internal communication within the Swedish University of Agricultural Sciences (SLU) has been carried out during their work to change their organizational structure, and, how this can be understood in terms of existing theories for strategic communication. The research questions explored are:What are the chosen strategies used to communicate the changes internally?How can these strategies be understood in terms of existing theories?What are the views of the employees on the communication and what are the relations between their views, the chosen strategies and existing theories?The theoretical ground work chosen is mainly the work by Cornelissen (2008), Dalfelt (2005), Johansson (2011) and Larsson (2008). The method chosen for the empirical part of the study is semi-structured qualitative interviews.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

The main purpose of the essay was to evaluate whether investments in index-linked bonds were suitable investments for smaller investors on the international finance market. To determine whether the index-linked bonds are good investments, the variables yield, cost and risk were used to measure the index-linked bonds against investments in stocks and funds. The reason for the interest in this subject is that investments in index-linked bonds have grown furiously the last few years. With the growth of the investments the criticism of index-linked bonds has also grown stronger. The critics? main point is the cost of the product, and they imply that investors can create their own index-linked bond and thereby avoid the bank fees.This study used a quantitative approach, because all the data of yield, cost and risk consist of numbers.

In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

Background: The need for structured practice has in recent years appeared in connection with the request for a more evidence-based nursing. In psychiatric care with its complex disabilities, it is important to have methods to identify these. Research has demonstrated the importance of patient participation in nursing that has been shown to affect their mental health. It is essential to get to know how patients with mental illness are capable of involvement in their life situation. The ICF emerged as a useful theoretical framework for development of questionnaires of patient participation.Aim: The aim of the present pilotstudy was to develop and test a questionnaire for participation, based on ICF.

The digital map product kNN-Sweden contains nationwide data of the country?s forest land. The estimated forest variables are mean age, mean tree height, volume per tree species and total volume. Today Södra Skog?s assessments of timber potentials are mainly based on experience rate and subjective assumptions.

Titel: Bankrevisorers yrkesutövning i det förebyggande arbetet mot penningtvättSyfte: Studien syfte är att öka förståelsen samt förklara hur externa och interna bankrevisorer arbetar förebyggande mot penningtvätt inom banksektorn. Syftet besvaras genom att undersöka hur penningtvättslagen tillämpas i bankrevisorers yrkesutövning, hur det arbetet förhåller sig till god revisionssed samt om berörda parter upplever ett förväntningsgap gällande bankrevisorers ansvar att upptäcka finansbrott, såsom penningtvätt.Metod: Studien har tillämpat en kvalitativ forskningsmetod för att studera hur externa och interna bankrevisorers yrkesutövande förhåller sig till det förebyggande arbetet mot penningtvätt. Detta har genomförts med hjälp av tio stycken semi-strukturerade intervjuer med externa och interna bankrevisorer samt berörda parter för att kunna bidra med ytterligare perspektiv.Resultat och slutsats: Ett resultat som studien kan påvisa är att varken interna eller externa bankrevisorer rapporterar misstänkt penningtvätt direkt till Finanspolisen. Interna bankrevisorer rapporterar misstänkt penningtvätt till Compliance-funktionen samt att externa bankrevisorer rapporterar misstänkt penningtvätt till företagets VD eller styrelse i första hand. Studien finner stöd i att god revisionssed är en betydande faktor i det förebyggande arbetet mot penningtvätt för externa och interna bankrevisorer.

This study is conducted with a focus on managers and its different forms as found in a nation wide Swedish bedroom specialist-organisation, Sängjätten. Leadership is perceived in many forms and depends on a large variety of factors within and outside the organisation. One of these factors is ownership and the characteristics these imply on the forms in which the manager works. Within the studied organisation there were two distinctive forms of ownership regarding to the stores we studied; such as franchising compared to the franchiser owned through a national headquarter, so-called ?self-proprietary stores?.

The purpose to this study is to find an understanding of the effects of how sponsorship can affect companies and their business and at the same time get a better understanding of how sponsorship is or can be used as a marketing tool in today?s marketing. By using a quality research method we have chosen to use a half structured research method to make it possible to find out how sponsorship as a marketing tool can be used from a company perspective in relation to our chosen thesis. To enhance the readers understanding we describe the base of sponsorship and principals for sponsorship, after that describes a deeper perspective of sponsorship, what sponsorship is, and what factors are needed to be taken into consideration. Further on we illustrate the figure that later on will constitute the analysis with attributes like: association, exposure, relations and integrated communication.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

By using univariate analysis, tobit and logit regressions, this thesis investigates determinants of asset writedowns. After controlling for variables indicating reductions in asset values, the results show that changes in senior management are significant in explaining the writedown decision and magnitude, which is in line with previous research. The explanatory power of changes in senior management has not increased with the transition to IFRS in 2005. No evidence is found supporting the hypothesis that the explanatory power of management incentives is higher for more discretionary types of asset writedowns..