Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

The objective of this study was to assess validity and reliability for five different owner-completed instruments evaluated to assess chronic musculoskeletal pain in cats. All of the instruments were questionnaires, three asking about behavioral changes, one about the degree of pain and one about quality of life. One of the instruments was written originally in Swedish, the other four instruments were translated into Swedish before use. Data available were records from 57 cats with no signs of pain and 11 cats with different pain-related diagnoses. The diagnoses were ensured by clinical examination including palpation and manipulation of joints, gait testing on a force-plate and X-ray scans. Instrument 1 was completed by 57 pain-free and 11 pain-affected cats.

This thesis was carried out to give some background information to a report of SLU (Swedish University of Agricultural Sciences) for the Swedish National Rail Administration (Banverket). The requested information was to provide basic data for an environmental impact assessment of the construction of the tunnel through Hallandsås. The aim with the thesis work was to discuss and quantify the leaching of nitrate and the emission of nitrous oxide from the soil at the groundwater level established through the tunnel project. The nitrogen related processes that could be affected were described and discussed. The different areas where a decreased groundwater level can cause changes in the nitrogen processes are the wet and moist areas.

In the middle of Australia there is a city called Alice Springs. The city has one of the highest amounts of daily sunshine hours and sun irradiation in the world. The Australian Government runs a project called Solar Cities, and Alice Springs is one of the participators. The main part of the goal with the Solar Cities project is to increase the amount of electricity generated by solar power and by doing that lower the impact on the environment. This thesis examines the possibilities for construction of a large scale solar power plant in Alice Springs. This is done to determine the potential of creating a more sustainable energy system in the city.

The project description is to draw an extension or annex to the existing Nationalmuseum building from 1866.The annex is designed to complement Nationalmusems activities and contain internal and public functions. Artentering the building must not be crossed by public visitors. Art and staff must be able to seamlessly move betweenthe extension and the main building. The new building includes a public study room for scholars working withthe collection of art on paper, workshops, conservation studios, art spaces and warehouses. Additionally, theannex is designed to host a large number of office spaces.With the renovation of Nationalmuseum they intend to open up the today built in south atrium.

This work examines the students´ thoughts on climate change with a focus on carbondioxid through photosynthesis and the carbon emissions from cars. The study is based on two subject areas, one with a focus on enhanced greenhouse effect, and the other focusing on photosythesis. The survey was conducted by means of qualitative interviews with students in grades four and six. The results describe that student´s understanding for photosynthesis and the carbondioxids function for photosynthesis doesn´t change significantly from grade four to grade six. I have divided the students inte three levels based on their understandingof the various fields, and their use of adequate concepts.

In the middle of Australia there is a city called Alice Springs. The city has one of the highest amounts of daily sunshine hours and sun irradiation in the world. The Australian Government runs a project called Solar Cities, and Alice Springs is one of the participators. The main part of the goal with the Solar Cities project is to increase the amount of electricity generated by solar power and by doing that lower the impact on the environment. This thesis examines the possibilities for construction of a large scale solar power plant in Alice Springs. This is done to determine the potential of creating a more sustainable energy system in the city.

The projects objective is to find an alternative method of heating (the current method being via electric heating) the sewage treatment plant on the island Utö in Stockholm?s archipelago in order to reduce the energy consumption and ultimately the cost for heating the plant. The project is given by ?Skärgårdsstiftelsen? (The Archipelago Foundation) and is a part of the larger EU-project ?Green Islands?.A model for the plants total heating demand is established in order to get a good perception of how much money can be saved using alternative heating methods. The heating demand model gives an annual heating demand of approximately 32 500 kWh and a maximum heating power demand of around 24,7 kW.

Old hollow trees of oak contain a large amount of wood mould. Unfortunately, these trees have in the last century been greatly reduced in numbers. It has resulted in that species that depend on these habitats, saproxylic species, have become at risk to decrease in numbers or die out regionally. Previous studies have shown that the volume of wood mould is an important factor for occurrence and population size of saproxylic organisms. The aim of the present study was to examine how the volume of wood mould varies among ash (Fraxinus excelsior), lime (Tilia sp.), maple (Acer platanoides), aspen (Populus tremula) and oak (Quercus robur).

Although Lean has received an increased amount of attention in the service context, research still has not established how successfully Lean manages to increase service productivity; since service productivity consists of both efficiency and quality. Research regarding productivity discusses the risk of a tradeoff between efficiency and quality in service production processes. Therefore, this thesis aims to explore if the tradeoff in a production setting with low variability in demand and low customer participation exists, after Lean has been implemented. With a qualitative approach, a case study has been conducted at Scandinavian Airlines Ground Handling to evaluate the effects of Lean in the baggage handling process. The result of the study shows that the tradeoff has not been overcome; efficiency has increased at the expense of quality.

Old hollow trees of oak contain a large amount of wood mould. Unfortunately, these trees have in the last century been greatly reduced in numbers. It has resulted in that species that depend on these habitats, saproxylic species, have become at risk to decrease in numbers or die out regionally. Previous studies have shown that the volume of wood mould is an important factor for occurrence and population size of saproxylic organisms. The aim of the present study was to examine how the volume of wood mould varies among ash (Fraxinus excelsior), lime (Tilia sp.), maple (Acer platanoides), aspen (Populus tremula) and oak (Quercus robur).

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

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.

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.