This essay discusses the Laholm?s bay and its eutrofication problems. The question of issue is: Have the efforts to limit the eutrofication in the Laholm?s bay been effective? What is the local actor?s opinion whether the measures have been effective or not? What efforts have been made to prevent the leakage of nutrients from fields and forestland? The Laholm's bay is located in the south part of the Swedish west coast. The problem was noticed in the 1960´s by local fishermen that experienced a lack of catch.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

The Swedish government have a goal that wind turbines shall produce 30 TWh by the year 2020, compared to about 3,5 TWh produced in Sweden during 2010. To minimize the disturbance that wind turbines create the Swedish Environmental Protection Agency has stated a guideline value that noise from wind turbines at nearby residents shouldn?t exceed 40 dBA, at 8 m/s wind speed. With advanced calculation models, like Nord 2000, the emitted sound from future wind turbines can be calculated at an early stage to optimize the power production without exceeding the 40 dBA. When the turbines have been built there is a need to verify that they really are within the guideline.

The industrialization in Sweden has increased the large number of areas that have been contaminated with various types of pollution. One of those sites are the property Höjen 3:24 in Arboga where ?Arboga Mekaniska Verkstad? once been. The property wants to increase the use of the old former foundry building with the adjacent ?plate-workshop? and believe there are two options for the building: That the building either should be used as a warehouse/concert hall, or rebuilt into a cultural center. An environmental evaluation has shown that the levels of heavy metals are over the Swedish environmental protection agency guidelines of less sensitive land.

Vårt syfte är att undersöka om och hur budgetens roll skiljer sig åt mellan en offentlig och en privat hälso- och sjukvårdsorganisationer. Vi har baserat vår uppsats och våra slutsatser på intervjuer, som vi gjort på Blekingesjukhuset i Karlskrona och S:t Görans sjukhus i Stockholm. Vi har gjort intervjuer på fyra till fem olika nivåer i båda organisationerna, för att få ett djup i vår undersökning. Vi har kommit fram till att det finns stora skillnader mellan det offentliga sjukhuset och det privata sjukhuset. Den största skillnaden fann vi vara budgetuppföljningen, men att det inte finns någon större skillnad mellan sjukhusen på lägre nivå, däremot på högre nivåer kan vi urskilja relativt stora skillnader.

The Swedish social insurance agency provides financial support for families and children, but also for people with work injury, illness and at old age. During 2012 they saw the amount of notifications of insurance increasing in Sweden, which is a development that cost our society a great deal of money. With the aim to pursue a sustainable development I have therefore devoted this project to wellness and stress management within preschool.The employees of preschool are often dealing with a lot of stress, due to the big groups of children that causes high noise and sound levels. The high noise and sound levels is a contributor to stress which additionally can damage the health and cause impaired hearing loss. About half of the people around their forties until the age of retirement have difficulties understanding speech in large groups.The purpose of this project has been to investigate the causes of negative stress for my target group, women between 30-60 years old who works in preschool.

When exposed to them, isocyanates can induce serious injuries in the respiratory tract and irritation on the skin and in the eyes. They are therefore interesting from the point of view of occupational health. The purpose of this thesis was to collect isocyanates in air with impinger-filter samplers and solvent free samplers. Furthermore the isocyanates were to be analyzed with liquid chromatography-mass spectrometry. The solvent free sampler consists of a polypropylene tube and filter holder fitted with glass fiber filters impregnated with derivatization reagent, coupled with a pump.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

The drama of Kristina Lugn?s Kvinnorna vid Svansjön (The women by the Swan Lake) takes place in the dialogue and language; the same ambiguous language that is found in Lugn?s poetry. In this essay I examine how meaning and dramatic tension is created in the dialogue of Kvinnorna vid Svansjön.I describe the play, using concepts from various drama theories. However, the most important concepts of classical drama theory such as "story" and "plot" are not really applicable. This is because of the contradictory information given in the dialogue.

This study is intended to increase the understanding of the impact of knowledge on recycling levels. The investigation will furthermore look for other factors in the inquiry that influence the recycling level. I?m also going to try and develop a model for what influences the recycling level according to the basis of the investigation..

Periods of hypoxia are a recurring issue in Brunnsviken. Main factors that trigger hypoxia in Brunnsviken are eutrophication  due to anthropogenic emission of nutrients, stratification in the water column due to salinity and temperature differences  that prevents mixing and a sill inlet that prevents water exchange. As an attempt to improve the oxygen levels, bottom water is pumped from Brunnsviken causing aerated surface water to flow back into the basin.  The objective of this Master?s thesis was to study the change in dissolved oxygen levels due to pumping.

This report is presenting an approach that can be used to measure water surfaces in difficult conditions caused by dense vegetation and lack of nearby known points. The objective was to make a contribution to necessary measures for adaptation against floods in Grums Municipality along the stream Karlbergsån, which may occur when persistent rain raises the level of the stream. Along the river there are low-lying areas prone to flooding. According to Grums Municipality, the stream may widen where the water level differences are large, to create a better flow path and to counteract flooding. Grums Municipality was also interested in survey stormwater discharges which may affect the water level in the stream.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

Social workers in the Social Services are seen as professionals and they are associatedwith a substantial degree of freedom to carry out their work in order to interpret theSocial Services Act and make decisions. This freedom is referred to as discretion andis a central aspect of the role of the social worker. But the social worker is employedwithin an organisation that exists in an environment influenced of political decisionswhich sets boundaries to how far the freedom stretches. The general aim with thisthesis is to gain insight in how social workers within the Social Services experiencetheir discretion. Secondary this thesis also aims to explore how discretion is shapedand negotiated.