Cost allocation ? a study of how Swedish energy companies allocate costs between electricity and district heating in a combined heat and power plant District heating is today the most utilized alternative for heating in Sweden. In a combined heat and power plant (CHP) electricity and heat are cogenerated. The environmental and economic advantages with this kind of production are high. A problem in a CHP-plant is to allocate costs between electricity and heat since both products are generated in the same process.

A secondary and a pioneer tree species can with advantage be included in a mixed stand to increase the use of sunlight. Nitrogen-fixing plants have been shown to increase the supply of nitrogen in the soil by, for example, litter fall. This deposition acts as a biological fertilization, which may be used by non-fixing plants. Alder is a nitrogen-fixing, pioneer tree species that loses its nitrogen-rich leaves late in the autumn. The aim of this study was to examine the effect on the total volume of production, when different proportions of nitrogen-fixing Alder were part of spruce stands.

With the rise of the internet especially and information- and communication technology in general, the opportunities for fast and effective communication and sharing of information have proliferated. In relation to the new technologies, the citizens? demands on organizations? communicative efforts have increased. Today?s citizens have high standards regarding transparency, the opportunity to dialogue and have hopes to influence the public sector.

Torstensson, Niklas (2012): Anledningar till olikheter mellan Svenska kommuners skolkvalitet (Causes behind the differences in Swedish municipality´s quality of school) Örebro University.This essay is an explorative case study that will compare four Swedish municipalities quality of local school system against the municipality ´s backgrounddata and a governing document: Skolplan. This study begins in a previous benchmarking study made by one of Sweden?s teachers unions Lärarförbundet. This is a statistical study that ranked the Swedish municipalities against each other?s according to their accomplishments in a number of areas related to their school systems.

Lately, more and more music festivals have emerged in Sweden. People?s desire and need to visit these events only seems to increase. Cultural tourism and music tourism has developed into a significant and important part of the experience industry and it employs more and more people within the tourism industry. The purpose of this paper is to investigate which effects this can have on the local community.

Inledning: Resursproblemen inom vården ökar genom att behandlingar och mediciner blir dyrare, andelen äldre blir fler och för att möta dessa problem måste vården bli effektivare. Utbildningar inom förbättringsarbete är på framtåg och Lean Production blir alltmer populärt. Bakgrund: Redan på 1800-talet tog Florence Nightingale upp betydelsen av en säker och god vård. Styrdokument som lagar och riktlinjer beskriver att sjuksköterskan kontinuerligt ska arbeta med att förbättra och skapa kvalitet på vården. Verksamheter som använder sig av Lean Production har visat sig kunna förbättra kvalitet och genom värdeflödeskarta kan värdeskapande steg för patienten identifieras och icke värdeskapande plockas bort.

NorFor is a cooperative project between the consulting organisations owned by the farmers in the Nordic countries ? Sweden, Norway, Denmark and Iceland. The project started in 2001 and the outcome, the system for ration calculation NorFor Plan and the model for evaluating the ration NorFor Evaluation, was completed in 2006. Along with NorFor Plan economical optimization are available and according to literature, the optimization will generate a 2 öre lower feed cost per kg milk, and thereby improve the profit for the farmer. The use of NorFor Plan in Sweden for feed optimization during spring 2008 has been very small. In this study eight herds in the middle of Sweden fed half the herd according to the classical system used in Sweden and the other half according to NorFor Plan system.

This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

The aim of this Masters thesis is to examine how Jane Austens Pride and Prejudice, first published in 1813, was established in different literary orbits after the transformation to the television medium in 1995. I also want to find out what this adaptation meant for the popularity of Jane Austen, the circulation of her works and the rebirth of her authorship. It has furthermore been of interest to discuss the reasons why Jane Austen and her works became so popular. Questions posed in the study are: What has the 1995 production of Pride and Prejudice meant for the spreading of Jane Austens literary work and for the rebirth of her authorship? How has Pride and Prejudice moved between the literary orbits after it became a television-serial in 1995? Why did the circulation get the character it got in the 1990s? In order to find feasible answers to these questions I have used Hans Hertels model of the five literary orbits as theoretical starting point.

The aim of this paper is to make a plan for local treatment with Klucel® G of a book with moulddamage. The biggest problem concerned handling the book without loosing fragments and tohandle pages that were stuck together. In some places as many as six pages where stuck togetherand it was not possible to separate them without loosing material or breaking them. The otherproblem concerned the use of waterbased adhesives that might cause tidelines and paperdistortions as seen in another volume. The use of Klucel® G dissolved in ethylalcohol functionedvery well as strengtheners and also as an adhesive for lamination.

In relation with structure transformation in farm companies with bigger animal population and pressure at the milk price, the farmers in both countries have to invest more money in the company to endure. This had conduct what more owners had seen grown requirements to invest in bigger population barns. The investment is necessary to retain stability in the economy for the companies, at that time when the profitability for small production barns decrease. This essay carries out through a case, there the activities main part are milk production. The present operation consists of 82 milk cows in long stall with a yield on 10 500 kg ECM. The idea is that the company should increase the activity to 180 cows.

West Pokot County is located in North Western part of Kenya where the previous lifestyle was nomadic pastoralism. However, in recent years the semi-arid county has been under dramatic developments and a sedentary agro-pastoral lifestyle is now growing. This is a major change in production systems and there is a big knowledge gap especially for the livestock based agro-pastoral systems. The main objective of this study was to investigate the current situation of animal husbandry in West Pokot. Twenty farmers were interviewed in Chepareria Division, using semi-structured interviews to investigate if the use of enclosures have had any effect on animal husbandry in West Pokot and if so, how have this method affected the animal husbandry? The results of the study indicated that there is a difference in animal husbandry between farms using enclosures and farms not using enclosures.

The purpose of this study was to examine how a local newspaper, Landskrona Posten, describes the youth that commit crimes. More specifically the aim was to see what kind of discourse the newspaper had about the young criminal and to see if that picture could create and confirm stereotypes. The theory and method used in the study is a discourse analysis. The study was based on nearly seventy articles that were published in Landskrona Posten in 2006. Three items were identified in the newspaper's description of the youth.

The competition for people´s attention becomes harder and harder. If the libraries want to continue to attract visitors it´s important that their business is promoted. The purpose of this thesis is to in-vestigate how two public libraries work with marketing. The study is based on a marketing model, introduced by Philip Kotler and further developed by Eileen Elliott de Sáez. Kotler believes that marketing is a social process and that everything can be promoted.

Wildlife is a valuable and renewable resource that promotes economical, ecological and social values. These values are important for developing and maintaining many rural societies. However, growing ungulate populations have led to increased browsing pressure on valuable forest trees and crops. Previous studies have proposed supplementary feeding and gamefields as potential methods for controlling the ungulate foraging and reducing browsing damage by providing other attractive food resources. However, quantitative estimates of potential biomass production of various gamefield crops and browsing pressure on the surrounding forest have been lacking.