The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

Yesterdays common fertilizing strategy was to apply phosphor (P) and potassium (K) in thefall a few times in the crop rotation. In the spring only nitrogen (N) was applied. Recent trialsand studies has shown that this strategy, N+P/PK, is ineffective compared with the systemwhere NPK is spread every year in the spring. The strategy with annual NPK-fertilizer in thespring has proven to be better for the crop, the environment and the farmers economy.In the NPK-system the crop responds with higher yields and better quality, especially in thespring cereals. This is mainly because of an interaction between the different nutrients in thefertilizer.

In this study the practical work with the EU Water Framework starts on the island of Gotland. 33 lakes and 32 streams have been characterized and classified regarding to their ecological status. The aim with the characterisation is to create a uniform discription of all waterbodies and a comparable estimation for the future. The aim with the classification is both to study the waterbodies ecological status and to gain knowledge of where the resources should be concentrated so that the ecological status in all waterbodies will be good in 2015.The characterisation has been done according to the EU Water Framework Directive, and the factors that have been applied are the mean depth and area of the lake. The length and size on the catchment area are the factors that have been used on streams.

The demands for higher production yields and better quality materials from the forests are increasing globally. Tree breeding programs are directed to meet the future demands on forests. In order to capture the full benefits from the breeding programs, clonal propagation is necessary. For most conifer species, somatic embryogenesis (SE) is the only available option for large scale clonal propagation of Elite clonal material. For Norway spruce (Picea abies L.

During the nineties, ecological handling of urban storm water became very popular in Sweden. Together with Chalmers University of Technology and two Swedish communities, DHI Water and Environment has been doing research of storm water ponds and constructed wetlands. This thesis work is a part of that research project. The work has been applied at the Bäckaslöv storm water treatment plant in Växjö, Sweden. The plant consists of one storm water pond and a downstream constructed wetland.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

Uppsatsens titel: Management ? våra lärdomar och reflektioner Seminariedatum: 14 januari, 2004 Ämne/kurs: Management FEK 261, 20 poäng, magisternivå Författare: Emelie Bischoff, Staffan Cederwall, Christoffer Ekström och Daniel Lindström Handledare: Heléne Tjärnemo Företag: Sekretessbelagt Fem nyckelord: Management, lärdomar, reflektion, grupputveckling, självinsikt Syfte: Vårt syfte med denna rapport är att presentera våra lärdomar utifrån de områdena inom management, vi skaffat oss insikt i. Metod: 20 poäng projektarbete med en kvalitativ ansats. Teoretiska perspektiv: Management, grupprocess, team, ledare, chef, strateg, projektledning Empiri: Djupintervjuer med ledningsgrupp, gruppövningar, självinsikts- och personlighetstest, intervjuer med professorer och lärare vid EHL. Slutsatser: Vi svarar på vårt syfte genom att presentera våra viktigaste lärdomar utifrån oss själva, både som individer och som grupp, samt kommunikation och projekt..

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Working with health-management has become something most organizations would describe as essential for being legitimate today. The aim of this thesis is to investigate how this subject is handled in an existing company and how this work is percieved by the employees in the organization. Due to the fact that limited research has been conducted on this issue, we see this thesis as a potential for increasing the understanding of how health management is articulated in practice. Our results show that health management in our studied organization is far reaching in comparison with most organizations, but has room for improvement according to the Integral Theory. The consequence of differences in perceptions between management and employees could result in that health management does not become an integral part of the company and its daily operations to the potential extent..

Inventories of epiphytic lichens on Scots pine (Pinus sylvestris) were conducted at three sites in east central Sweden: along the newly build motorway (Road E4), along the old road (Road 600) and in a reference site, to compare the effects of traffic pollution on lichen diversities. At each site, species richness, lichen mean sensitivity value (MK), air quality index of the forest stand/sample plot (LKI) and nitrogen impact value (N) were calculated and it was tested if there was any difference between the sites. Twenty-four species were observed in total, and Parmeliopsis ambigua and Hypogymnia physodes were the most common species at all sites. At Road E4, fewer lichen species were observed than at the other sites and this might be due to the impact of air pollution. The species richness at Road 600 was similar to that of the reference site, which might be explained by the improved air quality.

The requirements for wastewater treatment plants (WWTP) are gradually increasing, partly because of higher incoming loads, which in turn require a more efficient treatment process. In parallel with environmental and economic goals there are also desires to lower energy consumption without compromising the wastewater treatment. Furthermore, there is a demand on WWTP´s to alter eutrophication in aquatic systems through better nitrogen and phosphorus removal. An increasing number of WWTP´s have acquired biological nitrogen and phos-phorus removal. A by-product of this type of biological treatment is the formation of nitrous oxide, which is a potent greenhouse gas.

This paper deals with diet and gender in the early roman iron age in Sweden. Human bone and tooth material from the Iron Age cemetery at Bjärby in Kastlösa parish on the island of Öland have been analysed for stable carbon and nitrogen isotopes. 21 individuals were sampled. Where possible 4 samples were taken from each individual, from the first, second and third molar respectively and from one compact bone. By doing so it is possible, at least in theory, to trace intra-individual diets throughout life.