The wind power increase of Gotland as well as other parts of Sweden during the last ten year period has meant that this renewable energy source has increased its share over other fossil sources. The year of 2011 became the first when the wind power produced more energy than an average nuclear reactor. Now that wind power is in an expansive phase, the land issue will be of great interest. Land with good wind resources will be of interest to wind energy developers. The problems that this essay is based on are; how can landowners altering the economic conditions at a wind power establishment? What opportunities and obstacles exist for landowners who choose to set up wind power on their land? The purpose of this essay is to highlight the economic conditions that exist for landowners for the establishment of wind farms, with regard to compensation for the leasing and return on invested capital.

Syftet med denna undersökning är att undersöka hur ett begränsat antal kassaanställda påverkas av och hantera det emotionella arbete som de ställs inför. Jag ville se vad informanterna kunde berätta om kollegor hjälper varandra eller om emotionell hantering är något som den anställde ställs inför ensam. Genom en kvalitativ intervjustudie har jag med fem halvstrukturerade intervjuer utfört insamlingen av min empiri. Uppsatsens centrala begrepp grundas på Hochschilds begrepp emotionellt arbete, Collins begrepp interaktionsritualer och Goffmans dramaturgiska perspektiv med fokus på aktörs skap och regioner. Utöver dessa begrepp har jag även grundat min undersökning på forskning som mer specifikt behandlar emotionellt arbete bland serviceanställda. Min studie visar att de emotionella kraven på kassaanställd servicepersonal är höga, arbetsgivaren kontrollerar i hög grad de anställdas känslouppvisning.

A large number of system development projects are allowed to proceed for too long, and leads to undesirable project outcomes. Research shows that more than half of the authorities involved reported that at least one of their projects have exceeded their budget, and that a third of all the projects had exceeded the budget. This problem led to the following research question: ?Which factors can explain projects continued escalation within public authorities?? To answer the question, a qualitative case study of the Swedish police?s implementation of PUST, a sort of case management system was conducted. The project received considerable media attention and a large amount of criticism was directed towards the project, partly because the project exceeded the timeframe and budget set at the start.

The project ?Investment proposal for grinding station for service work of screw feeders? has been performed during the spring semester 2014 for the course Bachelor?s thesis for degree of  Bachelor of science in machine engineering at Karlstad?s University. The project has been performed in cooperation with Fiber Workshop which is a service department in the company Valmet AB. Valmet AB is a company that develops and manufacture soft paper tissue machines. The screw feeder is a part that is used to feed, and squeeze out the water out of woodchips.

DispositionTitel: Sponsring- en kvalitativ kartläggning av hur företag mäter, bedömer och utvärderar sina investeringarÄmne/kurs: Ämnesfördjupande arbete - ControllerfördjupningFörfattare: Johan Andersson, Philip Olofsson, Johan SvärdHandledare:Anders JerrelingExaminator: Fredrik KarlssonSyfte: Uppsatsen syftar till att undersöka hur företag mäter, bedömer och utvärderar sina sponsringsinvesteringar, i ekonomiska termer. Uppsatsen syftar även till att återge sponsormarknadens olika aktörers syn för att beskriva utvärderingsarbetet ur ett bredare perspektiv.Metod:I metodavsnittet fastställs vilket tillvägagångssätt som används vid genomförandet av studien. Inledningsvis behandlas studiens design, där redogörelse för vald metod och angreppssätt ingår. Vidare diskuterasurvalet till undersökningens empiridel och avslutningsvis behandlas sanningskriterier.Referensram: Inledningsvis i referensramen definieras sponsring och dess delar. Vidare behandlas sponsringens motiv, användningsområden och hur dess effekter kan mätas.

It´s important when you are about to build a new stable or just increasing your production that you choose the right housing system and that it fits your own farm. In this study I have put together facts about different housing system for fattening bulls in order to get a clearer picture of witch system is the most suitable for my own farm depending on the conditions I have. The background of this work is my own interest for breeding bulls and I will hopefully increase my own production. Due to this I wanted to learn more and increase my knowledge about different housing systems. Through a literature study I have found out the facts about the housing systems I find suitable for housing bulls.

In May 2010 the plans for Malmö?s new Concert Hall, Conference Centre and Hotel were announced publically. The purpose of this thesis was to present strategy for communication in order to gain approval for the new concert and conference center from the inhabitants inMalmö and to incorporate the use of it in their everyday life.Material from the receiver?s as well as the sender?s perspective has been collected from qualitative interviews. Through group interviews we have investigated the general consensus of the inhabitants of Malmö regarding the investment, placing, offered events, expectations as well as how they collected information.

The main purpose of this essay is to investigate if Latvia´s pattern of trade has become more similar to the mature market economies, after Latvia´s independence 1991.Today, the intra-industry trade (IIT) dominates the trade of mature market economies. One of the pioneers of intra-industrial trade is Paul Krugman, who was the first to emphasize the importance "of scale and consumers' desire for variety" in explaining the basis for modern commerce. Customers get more variety and usually cheaper goods when the market gets bigger. I mainly use the modern trade theories to explain the trade pattern in Latvia. To measure how Latvia has developed its intra-industry trade, and thereby is approaching the mature market economies´ trade pattern, I use the Grubel-Lloyd index (GL-index).

The purpose of this study is to examine the usage of IT technology within preschool and study how IT tools are used by preschool staff for administrative as well as pedagogical assignments. Several aspects affects the work preschool staff do with IT which concerns availability to technology, how technology is used and how technology is made available for the children. There are a number of questions linked to these aspects where some examples this study examines are which advantages, disadvantages, obstacles or other limitations that comes with introducing IT? This study also examines how, when and in what contexts IT is being used? Other questions examined are the pedagogue?s general views of IT, competence development and eventual needs of investment? Further on this study examines to some part how children interact with IT during pedagogical activities? The overall objective is to shed light on problems that preschool staff encounter  in their daily work and on the basis of identifying important questions at issue that could constitute a basis for further research. The results of this study are based on both a literature review and a field study.

Verksamheter idag bör identifiera ansvarsroller som innehar klart definierade ansvarsområden igenom hela utvecklingsprocessen, för att kunna hantera den ständigt föränderliga miljön IT-utvecklingen framkallar.I den här studien behandlas teoretiskt hur olika författare ser på ansvarsroller och ansvarsfördelning vid IT-investeringar. Därför har syftet med den här uppsatsen varit att identifiera, beskriva och jämföra olika teoretiska aspekter för ansvarsfördelning vid ITinvesteringar. Studien har fokuserat på applikationsinvesteringar men även infrastrukturinvesteringar berörs då författare specifikt tar upp detta i sin syn på ITinvesteringar.Studien är gjord med en kvalitativ metod och en explorativ, komparativ och konceptuellt analytisk ansats.För att ge läsaren en inledande bild av studieområdet har förhållandet mellan IS-arkitekturer, arkitekturfilosofier och ansvarsförhållanden beskrivits. Vi visar också hur ansvarsroller och ansvarsområden har förändrats över åren.I litteraturstudien har ansvarsroller och deras ansvarsområden enligt olika författares åsikter föreställts. Därefter följer en analys där identifierade roller från litteraturstudien har utmynnat i tre huvudroller; företagsledningen, IT-avdelningen och operativ ledning.

Bakgrund: Förvaltningstjänster inom premiepension har ökat i takt med införandet av det nya pensionssystemet. Marknaden för dessa aktörer har vuxit och det har riktats kritik mot förvaltningstjänsterna inom premiepension och dess förvaltare. De problem som förvaltningsföretagen påstås skapa riskerar att hota funktionaliteten och förtroendet i premiepensionssystemet. Aktörerna är ett relativt nytt fenomen i Sverige vilket gör att det inte finns tillgänglig information och statistik om förvaltarna och dess förvaltning. Lagar och finansiella teorier på området vägleder i hur förvaltarna bör och får agera, men anger inte hur förvaltningsföretagen arbetar i praktiken.

The transformer is one of the most common and most important electric machines for power companies. Cost of investment and the economic worth of a transformer are counted in millions of SEK. Because of that, proper maintenance actions that may lead to longer technical life time should be the aim in all situations.The aim with the report was to perform transformer diagnosis by dissolved gas analysis on Umeå Energi AB´s power transformers and a risk assessment. The report should also contribute to longer life time for the transformers.Oil samples were taken from each transformer two times. The first sample in summer 2013 and the second in April 2014.

In Sweden there are 354 000 private individuals owning forest. Of these forest owners there are at least two thirds that are self-employed, which means that about 215 000 forest owners conduct some kind of work in their own forest. Those numbers do not refer to firewood production, but every year 7.3 million piled cubic meters of firewood are used for heating Swedish households. This implies that many households are also producing firewood. The objective of this study was to assess and analyse the small-scale firewood production in the Umeå-region in terms of persons engaged in the work, equipment used, produced volumes and share of forest-owning households involved in these activities. According to results from a questionnaire, the average firewood producing person is a man between 40-60 years old.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

The thesis is an examination of the methods that are appropriate and long-term choice to obtain clamping force and secure screw joints in production. The employer, Scania CV AB, transmission manufactures axle gears to all trucks produced in Södertälje. One of the most common assembly elements is screw joints, where the clamping force is essential to achieve a secure joint. Current methods to secure the joint is due much of the friction effect and is an indirect method to measure the clamping force. The clampforce accuracy becomes more widely with torque angle control.