Syftet med arbetet var att undersöka hur olika reaktionsbetingelser skulle påverka syrgasdelignifieringen av en sur sulfitmassa. De betingelser som undersöktes var utbyte, slut-pH, viskositet och kappatal. Massan som användes kom från Nordic Paper Seffle och alkalit som användes var magnesiumoxid. Syrgasdelignifiering av massan gjordes  i autoklaver i ett PEG bad där tid, temperatur och alkalisatser varierades.Resultaten visar att alla utbyten låg mellan 90-97% och att även de mest aggressiva betingelserna bara gav en viskositets reduktion på 260 enheter, motsvarande 19% av den totala viskositeten.Slut-pH för syrgasavluten hamnade mellan 6,5-9,4 beroende på alkalimängd och temperatur under delignifieringen. Slut-pH minskade när mängden alkali hölls konstant men temperaturen varierades mellan 110-140°C.Kappatalet för massan kunde effektivt reduceras från ett startvärde på 23,4 till ett slutvärde på under 5 med en temperatur på 140°C, alkalisats på 10 kg/ODT och en tid på två timmar utan större förluster av vare sig viskositet eller utbyte.En ovanligt resultat som upptäcktes under arbetet var att delignifieringen tappade i effektivitet med ökad alkalimängd och detta samband gällde vid alla betingelser.En teori om detta kan vara att jonstyrkan i lösningen gör att fibrerna i massan drar ihop sig och att syrgasen får svårare att reagera med ligninet..

Bakgrund och problem: Enligt IFRS Föreställningsram är Årsredovisningens huvudsakliga intressentinvesterare. För att attrahera riskkapital från investerare är det angeläget att bolagets finansiellaställning är god. Detta kan skapa incitament för bolaget att anpassa sin finansiella ställning för attmöta investerares krav. För att uppnå detta kan bolag använda sig av olika redovisningstekniskametoder, beroende på hur årsredovisningen skall framställas. Merparten av dessa metoder, vilkasyftar till att framställa den ekonomiska ställningen som bättre än verkligheten, går underbenämningen Designad redovisning, där Big Bath Accounting ingår som en del.Syfte: Studiens syfte är att undersöka om det finns statistiska belägg för tillämpning av den teoretiskadefinitionen av strategin Big Bath Accounting på NASDAQ OMX Stockholmsbörsens Large Cap.Avgränsningar: Studien avgränsar sig till att undersöka företag, som per 2009-04-01 fanns noteradepå NASDAQ OMX Stockholmsbörsens Large Cap.

TPB, The Swedish Library of Talking Books and Braille, has requested a study to investigate the organization and content of a possible future Swedish web portal for users with reading disabilities. The aim of this thesis is to conduct such a study, with an emphasis on knowledge organization. The main aspects studied are formal description, representation, search and retrieval, document retrieval, and additionally also aspects related to content. The following questions are answered in this thesis: - How are web portals, online databases and Internet libraries for users with reading disabilities constructed, from an organization of knowledge point of view? - How can these solutions for knowledge organization be incorporated into a possible Swedish web portal? - With regards to content, which additional aspects are present in the studied web portals, online databases and Internet libraries? The questions are addressed through a detailed study of ten web portals, online databases and Internet libraries from Nordic and Anglo-American parts of the world.

Background: Pain can be a constant problem in many older people's daily life, associated with particular physical and social disability, depression and poor quality of life. Dementia diseases are often associated with old age. Communication difficulties are one of the consequences of the disease, which clarifies the role of nursing staff in detecting and assessing pain. Objective: The aim was to compile knowledge about how nursing staff can identify pain in people with dementia. Method: A systematic literature review, where data were collected through manual and database searches.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

This paper is the result of a study of competition and cooperation in regard to tourism between the five largest municipalities in Norrland in northern Sweden. The municipalities are Luleå, Skellefteå, Umeå, Sundsvall and Gävle. The aim was to study the relation between competition and cooperation between these municipalities. An important theoretical aspect in this study is coopetition, where competition and cooperation occur at the same time. The studies on coopetition in the Nordic kontext is limited and the main literature on coopetition study the relationship between firms. This study however takes a geographical standpoint and aims to fill the gap in the literature on how competition and cooperation are connected to each other between chosen municipalities. To do this the tourism strategies of the municipalities were studied thoroughly. These written strategies provided information about how the municipalities view their competitive advantages and disadvantages and some general information about how they cooperate with the nearest regions. To find out how the municipalities think about competition and cooperation with the other four specific municipalities interviews were made with experts on the tourism field in each municipality. The results show that the municipalities do not have established strategies for how they are to be competitive compared with other specific municipalities. They do not see it as profitable to compete, instead they should complement each other. At the same time however, most of the municipalities mostly cooperate with municipalities in a short distance from them, and due to lack of resources only briefly or not at all with the municipalities studied here..

Soybean meal from South America is the most common protein feed used for animal production in Sweden. Production of soybean has negative effects on the environment and the transports from South America to Sweden causes considerable CO2 emissions. Therefore it is a growing interest in locally produced protein feed in Sweden. Protein feeds that are possible to grow in Sweden are rapeseed, peas, faba beans and lupins. Those are adapted to the Nordic climate and are perfect to grow in cereal rotations.

Municipal Real Estate Companies runs by a political boarder who makes decisions in large investments. In some cases the municipal counter have to take the decisions about big and expensive investments. A successful investment needs to be built on solid ground.Media has lately focused on energy topics as a part of the environmental discussion and the real estate companies tries to use the new technology that the market has provided. Energy investments in new buildings are not longer a small part of the energy saving program. Long-term investment demands needs large knowledge and awareness about the energy topics that have recently grown in the municipal real estate companies.

Bakgrund och problem: Samtliga börsnoterade företag är på något sätt exponerade för finansiella risker, inte minst efter den senaste tidens turbulens på de internationella marknaderna. Att företagen via de finansiella rapporterna upplyser om vilka finansiella risker de är exponerade för och på vilket sätt de hanteras är därför viktig information för företagets användare. Standarden IFRS 7: Upplysningar har tillkommit år 2005 och ställer i förhållande till tidigare standarder högre krav på företagens riskupplysningar gentemot sina användare. Avsikten med standarden är följaktligen att minska informationsasymmetrin mellan företaget och användarna vilket är ett dominerande problem inom redovisningen.Syfte: Syftet med studien är att undersöka hur väl företagen på Small respektive Large Cap företag uppfyller de krav IFRS 7 ställer och om det möjligtvis föreligger samband mellan företagens upplysningsgrad och Cap tillhörighet. Vidare granskar studien även vilka konsekvenser företagens upplysningsgrad rörande finansiella risker kan tänkas ha på prisutveckling på egna aktier.Avgränsningar: Studien begränsar sig till företag på OMX börsen i Stockholm noterade på Small och Large Cap som är verksamma inom industribranschens kapitalvaror.

In today?s society, there are many people who suffer from physical pains due to their work situation. To work sitting down by a desk long hours every day is quite normal but this is a problem. People that sit down and work in the same position all day long the whole week will eventually be affected by long-term work injuries.Large multinational companies around the world offer a customer service where they serve customers who have experienced a problem with that company?s products or services.

In our everyday life we are faced with many choices that have consequences on the environment. One of these is the food we choose to eat since food production has a big impact on the environment. In organic production the aim is to have a natural production process, where environmental impacts are minimized. By choosing organic food it is therefore possible to contribute to a better environment. A large number of meals are served every day in the public sector, which makes it an important player in the consumer sector that could make a major difference for the environment..

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations.

This work broadly illuminates the conditions for increasing the commissions of forestry services within the whole, or parts of, the western regions of Stora Enso?s operating area. Through a questionnaire, a survey was made examining whether the owners of the forests themselves do the forestry on their woodlands. This foremost concerns the pre-commercial thinning, but also planting and soil scarification. The survey also shows who are buying the most part of their forestry services and who are carrying it out themselves.

The structural rationalization of the agricultural sector in Sweden has led to many expansive, professional companies orientated towards growth. The agricultural sector is a very capital-intense sector and is characterized by the need for large sums of capital in form of buildings, inventory and arable land. The capital need is especially large for companies who have an ambition of growth and development of the company in the near future. The study is built upon six cases that all can be categorized as large agricultural farms with a turnover exceeding 20 million Swedish crowns. The companies are located in the middle and in the south of Sweden and are in the sector of primary production with focus on dairy-, pork-, egg-, chicken-, beef-, vegetables- and grain production as well as in the business of refining milk towards consumers. The study aims to identify the motives and driving forces that lies behind the growth of a farm-based company. The agricultural companies' motive for growth is studied based on which factors that influence the ambition to grow and to what extent these factors accord to the picture given by earlier research of small companies outside the agricultural sector.

Organisationspsykologi kan ibland upplevas allt fo?r problemorienterad med stort fokus pa? just problem och konflikter i organisationer. Det finns dock en inriktning pa? de fo?rha?llanden och processer som bidrar till att ma?nniskor, grupper och organisationer kan frodas och fungera optimalt. Denna studie syftade da?rfo?r till att underso?ka eventuella samband mellan positiv feedback, self-efficacy, locus of control och socialt sto?d.