To investigate effects of nitrogen on in-lake CO2 and CH4 production during winter, three pair of lakes was subject for a fertilizing experiment in which one lake in each pair was fertilized with nitric acid (HNO3) directly into the water column in the summer of 2012. The lakes in each pair are assumed to be morphologically, hydrologically and biologically similar, that is, the non-fertilized lakes are considered references. The pairs do differ in one major way by being progressively less humic, going from around 25 mg/l to 10 mg/l DOC. Sampling and analysis was carried out at the end of the frozen period in 2013. Results show a significantly higher concentration of both CO2 (p<0,001) and CH4 (?=0,1, p=0,053) between impact and reference sites in the two less humic pairs.

Internet and media have led to companies' operations becoming more visible and transparent to the public during the 21st century. Several notable corporate scandals have led to society placing greater demands on businesses to assume more accountability for their actions. This study aims to examine and develop existing research regarding accountability, by adding dimensions of time and space. More specifically, the study examines the extent to which stakeholders hold corporations accountable after the revelation of an ethical corporate scandal, through a qualitative case study on a pending lawsuit against the Swedish corporation Boliden. Our theory is based on John Roberts' (1991) research presented in the article "The Possibilities of Accountability" and Martin Messner's (2009) research presented in the article "The Limits of Accountability".

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A Limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

Today many sociologists speak about the modern world and the god and bad that it brings. In association to this discussion there is a tendency to speak about an increased individualization, a process that often also means more choices and possibilities. But in addition to this follows a big responsibility for how we choose to live our lives, since our choices not seldom also influences other people, both locally and globally. The aim of this essay is to investigate the importance of non-profit organizations with social direction in our Swedish welfare society and thereby also in a modern world where people's individual choices are becoming all more important. In order to answer my main issue I have implemented thirteen qualitative interviews, of which ten of the informers are from different non-profit organizations and three from different stately authorities.

Because of the situation around the world with war and poorness many people need to leave their homeland and find safeness in other countries. A big amount of this group is children without company of an adult, so called unaccompanied children. The numbers of unaccompanied children who seek safeness in Sweden grow every year. The aim of this study was to investigate how social workers in four municipalities in south of Sweden experience their work with investigating the needs of unaccompanied children. The aim was also to investigate how the social workers experience their opportunities to meet the children?s needs with personalized interventions.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

This master?s paper first presents some of the principal theories and concepts developed by the poverty researchers Rowntree, Titmuss, Townsend, Sen and Lister. These theoretical frameworks are then related to two documents from the EU and Sweden concerning combating poverty and social exclusion, bearing on the establishment of the ?Year 2010 against Poverty?. Finally, I discuss the value in practice of these theories and policy documents, as regards reducing poverty in Europe.It has become clear in this investigation that the theories and concepts from earlier research are still relevant to the formulation of contemporary policy programmes, and that earlier research helps us to avoid old traps in fighting poverty.

Background: Employees acting towards company goals and having a strong desire to remain in the organisation are very important for the success of a company. In order to generate such organisational commitment of the employees, the knowledge about what motivates and satisfies them is essential. Purpose: The purpose of this thesis is to investigate and analyse the factors which motivate employees, under consideration of individual characteristics. Limitation: Age, gender, marital status, work area, position and the years a person has been working in the company represent the individual characteristics examined in this study. Realisation: Literature research as well as a practical survey consisting of mail questionnaires and personal interviews were carried out in order to best serve the purpose of this thesis.

In this study we have investigated how local journalists in Kalmar think when they choose their sources to interview. We have also studied several factors that can affect their choices of sources.We have interviewed eight news journalists from the two largest local news papers Barometern and Östran in Kalmar.The journalists were asked about the sources they often use as interview objects. They were supposed to tell about how they think when choosing sources and define which sources they commonly use. There are different factors that can affect the choices and we have narrowed them down to ethics, source critics, credibility, stress, hard production conditions, public and their own interest and if they consider themselves to be individualistic or controlled by the news desks. Furthermore the journalists were asked to characterize what changes they would make when choosing sources in a perfect world.All of the journalists had not reflected prominently on the subject of sources before our research.

The short term effect of phosphorus in sewage sludge was investigated to establish howmuch of this a farmer can grant him- or herself, if using sewage sludge as a phosphorusfertilizer. Possible differences in plant availability between sludge phosphorus precipitatedby iron, aluminum or calcium integrations were studied in a sandy soil at two pH levels.The sludges were analyzed using pot and incubation trials. As the intention was to investigategrowth Limitation due to phosphorus deficiency, a soil with low phosphorus supplywas chosen as well as a low phosphorus application rate. Sludge corresponding to 12kg phosphorus per hectare was applied. Treatments fertilized by sludge were compared totreatments where 0, 6 and 12 kg phosphorus per hectare from mineral fertilizer was applied.Every treatment was replicated six times.

To be able to feel a sense of belonging, people need to have the possibility to take part of the information from the society. Hearing-impaired don?t have the same possibility as hearing people when they want to take part of the information, therefore they don?t get the same benefit. This contributes to a feeling of not belonging and a sense of Limitation in different social occasions. Therefore the society needs to be accessible to everyone regardless disability.

Till följd av att Skatteverket hade uppmärksammat problematiken med skatteplanering med ränteavdrag, så kallade räntesnurror, infördes de första svenska ränteavdragsbegränsningsreglerna för koncerninterna lån för företag i intressegemenskap år 2009. Dessa regler var inspirerade av motsvarande ränteavdragsbegränsningsregler i Nederländerna. På grund av att skatteplaneringen fortsatte, utvidgades de svenska ränteavdragsbegränsningsreglernas tillämpningsområde år 2013. Det har dock visat sig att på grund av nuvarande utformning och tillämpningsområde av 2013 års svenska regler, medför reglerna både tillämpningsproblem och fortsatt skatteplanering. Denna uppsats syftar till att undersöka utfallet av att införa liknande regler som nederländska ränteavdragsbegränsningsregler i Sverige, i nuvarande svenska ränteavdragsbegränsningsreglers ställe, för att analysera vilket av dessa regelverk som bäst uppfyller ändamålet med de svenska ränteavdragsbegränsningsreglerna.

In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

Presently Sjöfartsverket do their maintenance according to a standard program, which means that every maintenance task will be done when the task limit occurs. This leads to a very long downtime for the aircraft in some occasions and very short downtime in others. The goal with this work is to reach a higher regularity of the aircraft operation. To reach a higher regularity for the operational needs, this work will present a hypothetic better maintenance concept for Swedish Maritime Administration. The concept is based on equalized maintenance structure, which means that every maintenance occasions are meant to take the same time to perform.

This master?s paper first presents some of the principal theories and concepts developed by the poverty researchers Rowntree, Titmuss, Townsend, Sen and Lister. These theoretical frameworks are then related to two documents from the EU and Sweden concerning combating poverty and social exclusion, bearing on the establishment of the ?Year 2010 against Poverty?. Finally, I discuss the value in practice of these theories and policy documents, as regards reducing poverty in Europe.It has become clear in this investigation that the theories and concepts from earlier research are still relevant to the formulation of contemporary policy programmes, and that earlier research helps us to avoid old traps in fighting poverty.