This thesis was commissioned by Tekniska verken, Energy Division with the overall aim to investigate the concept of environmental debt and what it means for a business. Furthermore, a sustainable risk and responsibility investigation shall be carried out on the concerned areas. Finally, the priority areas shall be highlighted and proposed actions presented. The Swedish Environmental debt concept was presented in 1992 by Arne Jarnelöv. Environmental debt is defined as restoration costs for environmental damage. In the early days the concept did not take into account who was responsible, but the environmental debts was regarded as a humanity debt to future generations.

This paper discusses how four people in the Swedish Radio station P3, together interact to account therapy trends towards a third party. The focus is on whether, and if so, how they collaborate to make the conversation intelligible for radio listeners. This is done by means of conversation analysis and methods developed by the CA. The result is interesting when the conversation participants do not follow their expected roles as broadcasters and experts while they disagree about the communicative projects to be carried out..

The purpose of our essay is to investigate the trust in accountants. The method we used to investigate the trust was a survey and a questionnaire was used to collect the data. The data was gathered from three different groups, shareholders, lenders and tax authority. When we analysed the data we found out that the groups trust in accountants were neither strong nor weak. The results can be generalized on all the three groups because the observations were scattered around the means and we used random selection to collect the data.

Begreppet ?impose will? är något som används frekvent inom kampsportsvärlden som något individen strävar efter i en duellsituation. Syftet med studien var att utveckla en teori eller modell av kampsportares syn på begreppet ?impose will?. I studien användes 16 kampsportare med olika erfarenhetsnivå samt olika stilar.

Syftet med uppsatsen är att undersöka hur fakta konstrueras i situationer där det finns en stor risk att tappa ansiktet. Det sociala fenomenet ansikte studeras med hjälp av Erving Goffmans teori om ansiktsarbete och hans dramaturgiska perspektiv. Goffmans teori kombineras med Jonathan Potters diskursanalytiska teori om hur fakta konstrueras. Ett socialkonstruktivistiskt perspektiv tillämpas i studien. Den metod som används är Potters diskursanalytiska metod för analys av faktakonstruktion.

At the turn of the year 2009/2010 there was a change in the regulations on sickness impact. This led to 328 persons in County of Kronoberg had an expired period of sickness benefit from the Social Insurance Office (Försäkringskassan) when they reached the maximum time for sickness or temporary disability compensation. These individuals were offered introductory programs with the employment services. The purpose of this study is to investigate how the population with expired period of sickness benefit from the Regional Social Insurance Office in the County of Kronoberg (Försäkringskassan Kronoberg) is described in the initial stage, and to explore how individuals who achieved expired period of sickness benefit from the Social Insurance Office (Försäkringskassan) talks about the meaning to get an expired period of sickness benefit regarding economic and social issues. The study was inspired by Grounded theory.

In this paper, the legal situation regarding freedom of expression versus the duty of loyalty is investigated, this in a context where an employee makes critical statements about his employer through social media.The duty of loyalty is a part of all employment relationships and it follows implicit from the contract regardless of whether it is specified in it or not. This duty means that an employee is required to put the employer's interests before his own and avoid all situations that end up in collision of the duties. The employee may no t either act in such a way that is intended to harm the employer. This means that the employee must be even off duty careful not to appear disloyal to the employer. This may lead to that a status update on Facebook, even when made on the employee's free time, can be regarded as disloyal conduct, with the dismissal or disciplinary action as a result.Case law states that the point of departure regarding criticizing the employer must be that the employee has an extensive such a possibility to that, without that being considered as disloyal conduct.

Uppsatsen syftar för det första till att applicera ekonomisk teori på patientskadeförsäkringssystem. Fyra viktiga teoretiska problem identifieras och analyseras: ansvarighetsproblemet, orsaksproblemet, informationsproblemet och ersättningsproblemet.För det andra är syftet att utifrån de teoretiska problemen beskriva patientskadeförsäkringssystemen i Sverige, Storbritannien och USA. Analysen avslutas med en jämförelse.Det tredje syftet är att diskutera och analysera möjliga förändringar i patientskadeförsäkringssystemen. Fokus ligger på systemens effektivitet.Policyimplikationerna som föreslås är för det första införandet av ett så kallat self-reportingsystem, som styr vårdgivarna att själva rapportera om skador.För det andra bör en slags självrisk utredas mer, och eventuellt få utrymme i patientskadeförsäkringssystemen.För det tredje föreslås en översyn av ersättningsnivåerna i patientskadeförsäkringssystemen, eftersom det är svårt att förklara dagens stora skillnader utifrån individers preferenser. Denna översyn bör ske med utgångspunkt från forskningen om betalningsviljan för ett QALY.

Syftet med denna uppsats var att belysa och bidra till förståelsen av individens upplevelse av separationsprocessen. Vi ville även undersöka om det fanns några könsskillnader när det gäller denna upplevelse. Vi har genomfört en intervjuundersökning med fyra kvinnor och fyra män. De teoretiska utgångspunkterna var Giddens teori om intimitet och modernitet, Beck och Beck- Gernsheims teori om individualisering samt Antonovskys teori KASAM. Intervjuerna har tolkats enligt hermeneutiska principer.

De grundläggande värdena för statsförvaltningen är demokrati, rättssäkerhet och effektivitet. I denna studie undersöks det hur rättssäkerhet och effektivitet förmedlas på Skatteverket, hur tjänstemännen på Skatteverket hanterar dessa krav och i vilka situationer det kan uppstå att tjänstemännen måste prioritera mellan dessa krav. I kapitlet den offentliga förvaltningen och tjänstemännen redogörs det för den teori och den tidigare forskning som använts i denna studie. Den teori som använts är Max Webers teori om byråkrati och tjänstemän. I den tidigare forskningen beskrivs det hur kraven på rättssäkerhet och effektivitet behandlas inom statsförvaltningen och det redogörs för två reformer som genomförts inom den offentliga förvaltningen de senaste årtionden.

Background and problem: There is a continuous debate regarding incentive programs in public companies. Since the global financial crisis and the subsequent recession in 2008, the criticism has reached even higher levels. Various regulatory authorities as well as influential external actors require stronger regulations and limitation of the monetary compensation in publicly held companies. Share-based payments are based on the development of the market value of the company. This means there is an existing relation between the owners? and the managers? interests.

The company Olofsfors AB manufactures drive belts for forest machinery, known as ECO-Tracks, and abrasion-resistant steel and cutting edges for graders, excavators and tractors, known as Bruxite and SharqEdges. Manufacturing these products requires the steel to be heated and molded, then submerged in water and hardened. The water used in the hardening of steel is pumped to the process from pits below the floor and then pumped back to the pit after it?s been used. Since the temperature of this water rises after being used to harden the steel the temperature of the pumping pit needs to be adjusted to maintain its setpoint of 21°C.

The aim of our study was to examine how the elderly experience their meal situation in a sheltered housing. We have used a qualitative approach. We conducted individual interviews with six elderly in a sheltered housing to collect our empirical material. To reach the purpose of this study we tried to answer the questions: which factors affect the elderly person?s experience of the meal and which significance does the meal have for the elderly? To reach deeper understanding for our collected material we used Maslow?s theory of human motivation, the two concepts of Tönnies; gemeinschaft and gesellschaft, disengagement theory and the concept of Bourdieu, called habitus.

Heart failure is an illness that requires life-long treatment and often affects everyday aspects of a person?s life. Self-care is a significant part of the treatment. Good self-care resources make it possible for people with heart failure to make the lifestyle changes they often need to maintain or improve their level of health. Self-care means having knowledge of and being able to recognize the symptoms and signs of deterioration that can occur with heart failure, so that the person can take appropriate measures ? and it also means knowing when it is time to seek professional help.

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.