This thesis treats how accountancy companies works to maintain customer relations. This is getting more important in the accounting business because there are several inner and outer factors available that may affect customer relations in this business area. The main question with the thesis is: How works accountancy companies with keeping customers?The purpose with the research was to investigate and identify which inner and outer factors that may be important from a company perspective to keep customers. Another purpose was to investigate if there existed any differences between the companies in how they are handling different factors like for example a law change and how it could affect customer relations.

The objective of this thesis is to explore opportunities to enhance the phosphorus use efficiencyof inorganic fertilizers in crop production, with techniques available today and in thefuture. Phosphorus is a finite resource of declining quality; therefore a phosphorus use efficiencyin crop production of only 15-30 % is unacceptable. The main reason for low efficiencyis the retention by Ca and Mg in calcareous soils and Fe and Al in non-calcareoussoils. Due to the low mobility of phosphorus, plant uptake is mainly dependent on root growthrather than diffusion. Therefore, measurements need to be taken that benefit contact betweenroot and fertilizer, before fertilizer phosphorus becomes unavailable to the plant.

Introduction: Urinary retention is a common postoperative complication associated with bladder distension. Permanent damage to the bladder affects the patient?s quality of life and may lead to a lifelong inability to empty the bladder and needs of self-catheterization with the risk of urinary tract infection. Bladder distension was classified as the fourth largest health care related injury in Sweden in 2013. Bladder distension may occur before the operation starts and is more common among orthopedic patients.

Utvecklingen av informationssamhället har bidragit till att organisationer idag är mer kunskapsberoende. Människor beskrivs som organisationernas viktigaste tillgång och det är företagen som bäst lyckas utnyttja och ta hand om sina anställda som i framtiden kommer att vinna konkurrensfördelar. Ekonomisk ersättning är ett ständigt lockbete för att attrahera och behålla personal i företagen. Däremot kräver dagens högpresterande arbetare mer än ekonomisk trygghet för att stanna i en organisation..

An excessive input of nutrients to lakes and other water bodies has created a problem with eutrophication in Sweden. Untreated, or partially treated, domestic sewage is a major source for discharge of phosphorus (P), which is the nutrient most frequently responsible for eutrophication of most fresh waters and the Baltic Sea. The waste water can be cleaned by filter materials, which have a high P-retention ability and which after saturation may be used as fertilizers. Four potentially suitable filter materials were tested in batch- and column experiments in this study. In the batch experiments, the following materials were shaken with waste water in time series ranging from 5 seconds to 60 minutes: coarse (1-4 mm) and fine (0-2 mm) Polonite® (heated bedrock from Poland); Filtralite® (light expanded clay aggregates with limestone added before burning); water cooled blast furnace slag (BF-slag) and BF-slag mixed with 10% burned limestone.

Wetlands play an important role in the ecosystem. They reduce the impact of flow flux in the drainage area, acts as upholder of biodiversity, as an esthetic and recreational component in the landscape and they have the ability to reduce nutrients such as nitrogen, and help preventing eutrophication in costal areas.The number of wetlands in Scania have, due to the intensified agriculture been reduced to maximize the area suitable for crops.However since the mid 80th the consequences of this has been acknowledged, and many wetlands have been restored.This master?s thesis aim to see what impact this development have had on wetlands in Scania over the last 60 years. And also look at some of those factors important for the efficiency of nitrogen removal in wetlands. During the process a detailed manual for inventories of this sort was created.The material used to execute the inventory of wetlands where aerial photographs over Scania from the 1940th, 1980th and 2000.

The focus of this thesis is positioning and customer retention in newly started small service businesses. The thesis is based on the case study of two small newly started service businesses: Kåffe In that is based in Skellefteå and Lundström Aaro Design! which is based in Umeå. The thesis presents the conclusion that newly started small service businesses, regardless of industry, seem to work in accordance with the theoretical framework of the thesis..

In this project a LC-MS-method for the analysis of gamma-hydroxybutyrate, gamma-butyrolactone, 1,4-butanediol, amphetamine and methadone was developed.Initially, the efficiency of the ionisation of the analytes was evaluated with respect to the ionisation technique (ESI, APCI and APPI) and the composition of the mobile phase. In the next step a number of different columns was tested in order to find the one with the greatest potential for separation of the substances in question. Using the selected column, the separation was optimised by means of experimental design and the software The Unscrambler 7.8. The parameters studied were the flow rate, the column temperature and the mobile phase composition. The response variables were the resolution between the target compounds and the retention time of the last eluting compound.These experiments showed that, in order to obtain the best ionisation, the mobile phase should consist of 5 mM formic acid in water and acetonitrile.

The aim of this study was to examine the amounts of heavy metals in the sediment of a wetland constructed for stormwater treatment. The wetland is called Vattenparken and is located in the city of Enköping. The heavy metals which were analysed were Pb, Cd, Ni, Zn, Cu, Cr and Hg. The total metal concentrations were determined using HNO3 chemical extraction. From 8 sampling sites 5 sediment cores were taken.

Hammarby Sjöstad is a new district of southern Stockholm built with focus on reduced environmental impact by recirculation of materials and sustainability. The environmental goals aim to cut the water consumption by half and a separate storm water treatment. Thus, the wastewater will be more concentrated and will originate from the households only. The Sjöstad project includes the idea of a local treatment plant for the household wastewater. To evaluate this possibility, Sjöstadsverket, an experimental treatment plant was constructed.

Ambulatory surgery is common and develops alongside surgery and anesthetic methods. Time admitted is short and aftercare takes place in the home environment.Objective: The aim of the study was to investigate which symptoms patients experience after ambulatory surgery related to anesthesia. Furthermore how strongly symptoms affect the patient. Symptoms appear as a result of anesthesia and surgery and can therefore be interpreted as nursing induced suffering.Method: Participants were recruited at ambulatory clinics at a Swedish university hospital spring, 2015.  Prior to the study permission was granted from the clinic managers. The study is a quantitative descriptive longitudinal study.  Data collection forms were administered and data collection was performed by phone.

This paper investigates the relation between stock performance and owner share retention in Swedish public equity listings during 2009 to 2013. The listings during the period are studied and divided into binary groups of "exits" and "non-exits", which are used in a statistical regression model to determine if there is a significant difference in average stock performance. The study finds that stocks of exit-companies on average significantly underperformed stocks of non-exit-companies during 2009 to 2013. Nevertheless, due to the limited number of observations available and the unusual market conditions, caution is required in interpreting these results..

During the timber floating era, most of Sweden?s watercourses were altered. This decreased the amount of available spawning habitats for salmonids, and hence had a negative effect on the riverine brown trout (Salmo trutta) populations. Reconstruction of spawning grounds is today a common measure in restoration of altered streams in Sweden. However, very little evaluation of the effectiveness of these reconstructed spawning grounds exists.

The purpose of this thesis is to investigate how students relates to and perceives the schoolswork with the value base. To answer my purpose has been two studies conducted. The first study aimed at finding out students' perceptions regarding the content and concretization of the value base and on their perceptions of participation and retention of this work. This study was conducted using a questionnaire survey.The second study has aimed to highlight the approach embodied by the schools' plans and treatment plans. This sudy has been conducted trough a review of policy documents available on the websites of education departments, municipalities and schools.

The effects of the deregulation of the electricity market 1996 in Sweden on short-term hydropower regulation are unknown. This report investigates patterns in subdaily regulation in the Ångerman River Basin during the period 1993-2011. Differences in subdaily flows and zero flow events between the periods 1993-1995 and 1996-2011 were studied by analyzing hourly data from 8 regulated and 8 unregulated locations with four subdaily flow variation indices. No correlations between the market deregulation and the regulation intensity in the Ångerman River basin were detected. The number of days natural ranges of variability were exceeded and the magnitude of subdaily variation were significantly higher at regulated locations.