BAKGRUND:  Skattepolitiken kan bidra till att människors villkor förbättras eller försämras. Detta har sällan belysts i folkhälsovetenskapen. Skattereformen 1990/91 finansierades delvis med höjda indirekta skatter. De dynamiska effekter, som utlovades inför skattereformen 1990/91, uteblev. Snart efter reformens införande visade SCB:s undersökning av levnadsförhållanden en ökad oro för familjens ekonomi hos befolkningen.SYFTE: En jämförande analys före och efter skattereformen av lättare psykisk ohälsa med en beskrivning av skattereformens effekter på typfamiljer samt reformens effekter på samhällsnivå.METOD: Litteraturstudie och analys av tillgänglig statistik från SCB.RESULTAT: Under 90-talet ökade den lättare psykiska ohälsan bland såväl yngre som medelålders.

This project is implemented as a thesis at the Royal Institute of Technology in the master?s degree program Integrated Product Design and Industrial Design Engineering. The project has involved development and efficiency of a free starter package for expectant parents with useful content consisting of useful products for both before and after childbirth. Areas that have been investigated include packaging development, service design and appropriate content for the package.During the work, theory about packaging design, materials, manufacturing techniques and logistics have been processed to base the further work on. The project process has involved competitor analysis and interviews with store owners and customer surveys, that have been conducted to identify areas for improvement of the current solution.

SammanfattningBakgrund: Äldre är en växande grupp i samhället som är samtidigt sårbar ur ett hälsosynpunkt. Detta på grund av de fysiologiska förändringarna och förändringarna i livssituationen. Förändringarna i livssituationen så som pensionering och förlusta av partner kan förknippas orsaka känslor av ensamhet och meningslöshet.Syfte: Syftet med undersökningen är att framförallt belysa området upplevd ensamhet-hälsa-meningsfullhet hos seniorer. Studiens sekundära syfte är att undersöka huruvida den upplevda ensamheten har någon relation till upplevelse av hälsa hos seniorer samt att se om den upplevda meningsfullheten i livet har någon relation till upplevelser av hälsa och ensamhet.Metod: Ett frågeformulär (Health Profile Institute Seniorprofil) delades ut till 25 hemmaboende seniorer (65år och uppåt) från Täby kommun. Testpersonerna var besökare på Täby Seniorcenter.   Frågeformulär fylldes i på egen hand.

Titel: Revisorers arbetsuppgifter ? En kvantitativ studie om revisorers arbetsuppgifters förväntade utveckling efter avskaffandet av revisionsplikten med paralleller dragna till Tyskland Författare: Bohman, Kaisa (Mälardalens högskola) Gunstad, Anna-Karin (Mälardalens högskola) Handledare: Riitta Lehtisalo Seminariedatum: 2010-06-04 Institution: Akademin för hållbar samhälls- och teknikutveckling Kurs: Kandidatuppsats i företagsekonomi, 15 hp Examinator: Cecilia Lindh Nyckelord: Revisionsplikt, revisor, revision, arbetsuppgifter, Tyskland Bakgrund: Den 1 november 2010 träder en ny lag i kraft som avser avskaffandet av revisionsplikten i Sverige för små aktiebolag. När ramverket runt revisorerna förändras måste de anpassa sig för att bli så effektiva och verksamma som möjligt. Tyskland har i dagsläget ett system där mindre aktiebolag inte behöver revidera sina räkenskaper. Sverige och Tyskland har sina rötter i kontinental redovisningstradition vilket bidrar till att Tyskland kan anses vara ett föregångsland till Sverige.

Organic cotton has been in the medias field of vision for quite some time. This interestalso reflects in a growing awareness in the textile industry where more and morecompanies today offer organic cotton in their product range. With this in mind wequestion whether organic cotton has become a viable commercial product. We alsoacknowledge there is a lacking of understanding the complex problems that organiccotton manufacture involves, for example the huge effort and cost required for a transitionfrom conventional to organic cotton farming.The purpose of this paper was to study how textile, ecology and competition today arebeing combined by companies. We wanted with our investigation to find out whethercompanies in the textile industry use ecology as a competitive advantage.

Dagens arbetsliv och samhälle står under ständig förändring. Att arbeta och samtidigt bidra till vår välfärd är för de flesta en naturlig del av vardagen. Men för personer med funktionsnedsättning är förutsättningarna inte nödvändigtvis detsamma. Strax över en kvarts miljon människor med funktionshinder står idag utan sysselsättning och det i en tid då det politiska budskapet tydligt talar för att all potentiell arbetskraft behövs för att upprätthålla nivån på vår välfärd. Samtidigt visar oroväckande statistik att personer med funktionsnedsättning utsätts för diskriminering när de söker arbete.Arbetet belyser dels vilka skyldigheter arbetsgivare har vid en rekryteringsprocess för att inte en arbetssökande med funktionsnedsättning ska utsättas för diskriminering och dels vilka incitament som finns att tillgå för att underlätta för personer med funktionshinder att beredas plats i arbete.

Due to higher standards of living around the world, greater industries and larger infrastructures causes an increase of the global energy consumption. This harvest of energy puts a great stress on the global environment. With this development, it becomes increasingly important to utilize energy resources in the best possible way.Fans are components that are often used in the industry and in households. A common problem is that the fan is oversized. An oversized fan causes an excessive flow, which has to be adjusted in order to achieve the correct flow.

This report is a result of a project that been conducted on System Andersson. System Andersson sells and develops MPS-systems for small and medium sized manufacturing companies. System Andersson are today located in the central parts of Jönköping and has about 20 employees. The goal for the project is to develop a new version of Andersson Qwick mps. The project has been divided into a number of smaller projects were the authors been part of the planning module project.

A large proportion of businesses around the world is today ISO 9001 certified and is consequently conducting internal audits on a regular basis. It has however not been possible to conclude that internal audits always add value to the organisation, despite the large utilisation of this tool. Some authors, e.g. Alic & Rusjan (2010) and Wealleans (2000), mean that there are possibilities that internal audits may be used as a value-adding improvement tool. This has led to the emergence of this master?s thesis.The purpose of the case study was therefore formulated to examine how internal quality audits can be made more effective and used as an improvement tool.

Change is a natural state for both people and institutions, but as the surrounding world moves faster it becomes important to quickly be able to adjust to new conditions. Customers? force of negotiation increases as the global competition grows. One factor that becomes more vital to customers is the amount of quality standard a company can offer them. Several factors are essential if a work of change will be considered a successful investment, where the change can be perceived in both a positive and negative way for an employee.

The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand. The method implies that the substrate is sanitized during ten hours in the digestion chamber, where the temperature is 52°C.

The purpose of this study has been to investigate advantages and problems with distributionsystem metering in substations. This report is a study in cooperation with Göteborg Energi.The analyses in this report are made for GENAB, a subsidiary company of Göteborg Energi.To analyse advantages and problems in advance is interesting information for GENAB. Theresult of the report could be based upon whether installation of metering in distributionsubstations will be implemented and in that case which kind of measurement that is relevant.The most relevant and strategic place to implement measurement is at the distributionsubstations on the secondary side (400V), this is due to the placement of the currenttransformers. The measurements in this study involve current, voltage, power, power factor,temperature, energy and power quality.Measuring instruments that are relevant to implement are intended to measure current,voltage, power, power factor, energy and, possibly, power quality in the same measuring unit.It is desirable to have a measuring instrument that measures both energy and power qualitybut since it is most often a cost question, it can be established that energy meters have a lowercost.Metering in distribution substations gives a better illustration of the power network. Thisresults in many advantages for GENAB.

A protection helmet for young people (3-7 years) in winter environment has been developed in this thesis. The result is a concept proposal for development at STIGA Sports AB in Eskilstuna. This thesis work has been performed during 20 weeks, for a Master of Science in Product and Process development at Mälardalen University Eskilstuna Sweden in September 2009 to January 2010. The helmet is shown as a CAD model with detailed solutions to the outer shell, interior and adjustability (in sizes 50-56 cm) which are the three focused areas in the development. Also a physical model in scale 1:1 has been developed and is shown in this thesis work.To achieve the best result possible the process started with an analysis of the market and the product.

During natural conditions cattle live in large herds, which are divided into subgroups of 10-15 animals. Humans have held cattle for over 9000 years. Today we mostly have cows for milk and meat production during more or less intensive forms. Most of the Swedish cattle have the opportunity to graze during the summer time. This partly arises from the Swedish Animal Protection law which stipulates that cattle must have the option to be outside and graze, also partly because it makes it easier for the farmer.

The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by one hour?s pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand.