To the sewer systems households, industries and other activities are connected. The wastewater is collected at treatment plants where a nutritious sludge is produced. The sludge does not only contain nutrients, but also hazardous substances originating from different activities in society. To reduce the flow of hazardous substances to treatment plants and to create a sustainable recycling of plant nutrients the Swedish Water & Wastewater Association has developed the certificate system REVAQ. This certificate requires a good quality of the sludge but also that the treatment plants maps the origin of the unwanted substances.

Abstract Master Thesis in Business Administration, School of Business and Economics at the Linnaeus University, 2013 Authors: William Funseth and Tobias Åkesson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Title: The liquidity route to more informed investment decisions - A study on the relationship between concentration of ownership and liquidity on Nasdaq OMX. Background and problem: Previous studies have shown that liquidity can explain differences in returns in corporate shares, the company's cost of capital and the valuation of the company. Based on the effects of liquidity we developed a research question concerning how concentration of ownership effects liquidity of corporate shares the studies conducted for companies listed on Nasdaq OMX during a period with major changes on the stock market and is also investigating weather other company-specific differences can explain differences in liquidity. Purpose: The study's purpose is to study the relationship between ownership concentration and liquidity, and whether other factors might explain differences in liquidity. Method: The study is conducted with a quantitative method and it?s based on data collected from 2006-2011 for companies listed on Nasdaq OMX.

The thesis examines the relationship between consumer attitudes and a scented shopping environment. A relationship and phenomena concerning scent marketing, which could be seen as one of the more provocative forms of marketing since the human sense of smell, is connected to the limbic system where motivation and attitudes are created. The use of scent marketing has, so far, been proven effective in sales increasing whereas it is one of the less explored forms of marketing.The purpose of the thesis is to answer the following question: Is it possible to find differences in consumer attitudes in a scented buying environment compared to a nonscented buying environment, and thereby create new basis for segmentation?The thesis is based on a quantitative study where data has been gathered in a scent manipulated buying environment through structured interviews with consumers. The thesis applies a deductive approach to the main theories in the area of interest.The findings suggest new theory discussing that it is difficult to use consumer attitudes, towards a scented store environment, as a foundation for market segmentation.

Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

Over the past thirty years the political parties in Sweden have lost five out of six members. In order to retain existing members leadership in these organizations has become increasingly important. The aim of this paper is to identify what group leaders for party groups within the municipal council believe are the driving forces that underlie the councillors' voluntary commitment, identify the group leaders' leadership style and identify whether there exist a relationship between these driving forces and the leadership style. The approach applied is qualitative consisting of twelve interviews with twelve group leaders from six different municipalities in Stockholm county. The theoretical framework of this paper includes the Volunteer Functions Inventory and the Full Range Leadership Theory.

The purpose of this masters thesis is to find out if public libraries provide new age materials or not. My research is done using the point of view of the library users. Do they think libraries hold a sufficient amount of new age literature and do the users find this literature of good quality? To find an answer to this question, interviews have been made with a number of library users interested in new age related issues. Interviews have also been made with librarians, to get their point of view on this rather controversial subject.

Fibromyalgia is a chronic pain disorder. It affects muscles and connective tissue. It's a very complex disorder that has no adequate treatment or cure. The research has progressed but there are still some questions to be answered. Quality of life for these patients is decreased and leads to suffering.

In 1998 a new regional development policy was introduced by the Swedish government. A central feature in the policy was the formation of partnerships at the regional level. The partnerships were meant to consist of local and regional stakeholders, representing a great variety of interests, who would collaborate in order to improve regional development. The new policy was promoted, besides being more efficient, as a way to broaden political participation and to break male-dominated structures.This thesis discusses whether the regional partnership actually favours ?women's interests?, in terms of how the relationship of power between women and men is constituted by the model.

Social media on the internet allows both public and private actors to communicate with each other. The aim of this qualitative study is to explore the relationship between the public and the private in social media on the internet, specifically with emphasis on the identities which are shaped in this relationship. The social media explored in this study is the micro blog Twitter. Data was collected from the pages of three public and private actors on Twitter, specifically with concern to their interaction with public and/or private actors. The data was analysed with support in sociological theories on modernity, identity, self-identity, socialisation and Erving Goffman's theories on everyday expression.

Syftet med detta examensarbete var att undersöka vilka faktorer som påverkat acceptansen hos användare, inom den kommunala verksamheten, vid införande av ett datoriserat system. Med acceptans menas att användarna ska kunna utföra sina arbetsuppgifter på ett bra och lätt sätt. Studien har gjorts utifrån användarnas perspektiv.Genom att genomföra en intervjuundersökning på ett flertal kommuner där användarna använder systemet Vabas/Duf, har undersökts hur användarnas upplevda acceptans påverkas av faktorerna delaktighet, användbarhet och lättanvändhet, vid införande av ett datoriserat system. Delaktigheten vid införandet av ett system innefattar även information och utbildning.Resultatet från undersökningen visade att delaktigheten ökade användarnas acceptans. Ingen avgörande slutsats kunde däremot dras mellan acceptans och faktorerna användbarhet och lättanvändhet, då resultatet från de båda grupperna inte visade någon märkbar skillnad..

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This report will detail the participator view of partnering in Kvarteret Frodeparken. Kvarteret Frodeparken is a new construction project being jointly delivered by Skanska Sverige AB and Uppsalahem AB. The report will focus on the comparison between the participators view of partnering with an emphasis on common partnering goals. The report will also focus on the economical benefits, the time benefits and the social environment benefits you can find in partnering.The principals of partnering are; participants together make the common goals for the projects, make ice breaking activities to improve stakeholder engagement and working with an open economy to find the profitable choice for the project. With a combination of the three principals the team together decide the best solution for the project.

This thesis was commissioned by Volvo Powertrain, where manufacturing and assembling of transmissions is performed, which is used in the company's trucks and buses. The thesis has consisted of a case study that intends to study the problem areas in the current proposed activities and continuous improvements in the assembly department in the Volvo Powertrain facility.In the current situation, the proposals that are submitted by the employees suggest mainly minor improvements. The proposals concern for example, labelling of materials boxes and holders for tools, which do not generate any significant profit for the company. Directors and executives want an increased amount of proposals with a more results-oriented type, in terms of reduced costs, time consumption and stops, and improved quality. The company would also deal with the problems that arise when implementing improvements in the production.

The aim of this essay is to examine how important marketing and networking is for the meeting industry in Stockholm. The meeting industry is one of the most profitable areas of the tourism industry today and a major contributor to economic growth in Sweden. The meeting industry has grown rapidly in Sweden and Stockholm has during the last five years been one of the ten most popular congress cities in the world. This has resulted in that the city has become a strong competitor to other European cities.Stockholm International fairs are for example the largest trade fair organizer in Scandinavia and Stockholm Waterfront Congress Centre is the new arena of opportunity.However the marketing and a broad network is necessary for meeting facilities if their aim is to be successful. Marketing contributes to the meeting facilities establishment and makes it well known for the potential market, while the collaborations and relationships is important for facilitating their work.

An Internet application, VEDAIR, for estimation of air quality in regions with small-scale combustion of bio fuel has been developed by Swedish Meteorological and Hydrological Institute with financing from Swedish Energy Agency and Swedish Environmental Protection Agency. The model contains user interface and a coupled model concept where concentrations of atmospheric pollutions are calculated for regional, urban and local contributions. In this report the model is described and a first study of air quality considering PM10 (particles with a diameter less than 10 µm) in two Swedish municipalities, Vänersborg and Gnosjö, is introduced.According to the result, there are areas with poor air quality even in smaller Swedish municipalities, mostly due to high emission from buildings with older wood heating furnace without hydraulic accumulator.In Vänersborg three areas were analysed in VEDAIR for the year 2003: Vargön, Mariedal and the downtown district. In the whole municipality the upper evaluation threshold for PM10, which is defined as 14 µg/m3 for annual average, was exceeded due to background contribution of particles. In all areas, however, the concentrations of PM10 were less than the environmental quality norms.