Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

Sammanfattning Syftet med denna studie var att undersöka hur barn påverkas av skilsmässor/separationer och hur relationen mellan barnen och föräldrarna påverkas i samband med detta. I studien har respondenterna svarat på frågor om hur barnen och föräldrarna hanterar en separation och vad som händer efteråt. Det har även diskuterats kring bonusföräldrar och bonussyskon samt vilka personer som kan vara till stöd för barnen i samband med den kris som en skilsmässa/separation kan innebära. Uppsatsen är genomförd med en kvalitativ ansats och har analyserats genom det hermeneutiska tillvägagångssättet och presenterats med hjälp av system- och anknytningsteorin. Materialet har samlats in genom sex semistrukturerade intervjuer med familjerådgivare och familjerättssekreterare.

An analysis of a specific application of anaerobic wastewater treatment at a pulp and board mill, Stora Enso Skoghall, was carried out. A literature study was done and effluent wastewater from CTMP pulp production was analyzed. The analysis consisted of a broad constituent analysis and an anaerobic treatment trial. Results from these test where used to calculate the treatment effectiveness and resulting energy potential at the mill.The literature study and constituent analysis showed that toxicity of the water to be treated, due to wood extractives and sulphur content, was of concern. Detoxification chemicals targeting these constituents where used in the anaerobic treatment trial.

Abstract (magisteruppsats, 61-80p)This paper is concerned with the national sentiments in the Federal State of Germany,regarding the east- and west-German cleavages, since the unification of the country in 1990.The point of departure is the nationalistic theory crafted together by the scholar AnthonyDavid Smith, which implies an ethno-symbolistic perspective on the dynamics of nations.The main question in the paper is to which extent you can consider the East- and WestGermans to be a unity, considering the past and the forty-year-division. For this reason theauthor basically uses two different sources: scientific books and the German journal DerSpiegel.Founded on Smith's theory, the study contains a broad explanation for national identities incontemporary states, which ranges from pre-modern times, when the ethnic communities werecreated, to the national world of today.The discontinuity of the German case, represented by the separation 1949-90 of the Germannation into two entirely different societies, makes it possible to draw conclusions about whichfactor that has the pivotal impact on national identities.The result turns out to be that the national historical core-values and symbols of the currentGerman state and nation are more profound than the splitting national sentiments. Thus theGerman nation is likely to recover from its Cold War break-up.Keywords: German unification, A. D. Smith, Nation and nationalism, National identity, DerSpiegel.

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

En slät yta som förses med längsgående rillor får ett minskat friktionsmotstånd i strömmande medier. Ytor med denna struktur används i många olika applikationer, allt från segelbåtar och simdräkter till flygplan. Även naturen har upptäckt dessa egenskaper. Hajar har en ytstruktur i sitt skin som är av liknande karaktär och med samma egenskaper. Hajskinnet har också en anisotrop friktionsegenskap med ökad friktion i ena riktningen.

Att vårda sjuka barn i ambulansen innebär ofta en stressad situation för ambulanssjuksköterskan. Föräldrarna kan vara mycket oroade, rädda och stressade i samband med dessa vårdmöten vilket kan försvåra situationen ytterligare. Det är viktigt att kunna etablera en god kontakt med barnet och föräldrarna i samband med dessa vårdmöten och bemöta familjen professionellt. Ambulanssjuksköterskan har som uppgift att få föräldrarna att känna delaktighet i vården av sitt barn och då behövs kunskap om hur föräldrarna upplever dessa vårdmöten. Denna kunskap kan öka tryggheten för föräldrarna och barnen i samband med att barnet vårdas i ambulansen.Syftet var att belysa föräldrars upplevelser av vården av sitt barn i samband med ambulanssjukvård.Metoden som användes i denna undersökning var en kvalitativ halvstrukturerad intervjustudie med sju föräldrar till barn i åldrarna noll ? sju år som vårdats i ambulansen under 2012.

The purpose of this essay is to investigate the term equableness in the Swedish elementary school with a take-off point in the free school reform from 1992. This essay starts with the political background of the terms equableness and freedom of choice and the official governmental guidelines. Research from Bo Malmberg and Gabriel Sahlgren act as a framework for the whole essay as their theories are tested. The main problem is presented as the question: is the debated concern regarding a lowered equableness since 1992 justifiable? Both researchers define equableness as a difference in grades but undertake a collective versus a more individual approach.

Since 2007, I´ve been working in the steel industry in a place called ?SSAB?. That?s why itseemed right to contact them for this thesis.The SSAB concern is global, but SSAB Sweden involves raw steel producing in Luleå, heavyplate producing in Oxelösund, and sheet metal producing in Borlänge..

Since 2007, I´ve been working in the steel industry in a place called ?SSAB?. That?s why itseemed right to contact them for this thesis.The SSAB concern is global, but SSAB Sweden involves raw steel producing in Luleå, heavyplate producing in Oxelösund, and sheet metal producing in Borlänge..

The purpose of this essay is to investigate the term equableness in the Swedish elementary school with a take-off point in the free school reform from 1992. This essay starts with the political background of the terms equableness and freedom of choice and the official governmental guidelines. Research from Bo Malmberg and Gabriel Sahlgren act as a framework for the whole essay as their theories are tested. The main problem is presented as the question: is the debated concern regarding a lowered equableness since 1992 justifiable? Both researchers define equableness as a difference in grades but undertake a collective versus a more individual approach.

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

Bakgrund: Att föda barn är en av de mest betydelsefulla händelserna i en kvinnas liv. Direkt efter förlossningen sker den första interaktionen mellan mamma och barn. Om barnet behöver avancerat omhändertagande bryts den första interaktionen. Tidigare forskning visar att interaktion och tidig hud mot hud kontakt mellan mamma och barn är betydelsefullt för anknytningen. För att kunna främja anknytningen och stödja den nyblivna mamman måste barnmorskan ha kunskaper i vad som påverkar mammors upplevelser av en separation med deras nyfödda barn.

Food waste from grocery stores - An analysis of municipal management inSweden and a detailed study of the situation in Umeå municipalityThe objective of this thesis was to analyze the municipal management of food waste fromgrocery stores in Sweden in general and in Umeå municipality in particular. Furthermore theobjective was to account for the different waste treatment methods that can be used and toevaluate them from an environmental perspective. In order to analyze the municipalmanagement a survey was sent to all of the municipalities/municipal waste companies inSweden. A general comparison of treatment methods was carried out on the basis of ascientific review and a system analysis was performed in order to compare three differenttreatment alternatives for the food waste generated in grocery stores in Umeå. The surveyshowed that the legal definition of food waste from grocery stores is unclear and variesbetween municipalities.

Bakgrund: Ca 10% av alla nyf?dda i Sverige v?rdas ?rligen p? en neonatalv?rdsavdelning, d?r separation mellan barn och f?r?ldrar ?r vanligt f?rekommande, trots evidens om dess negativa konsekvenser f?r b?de f?r?ldrar och barn. Nollseparation inneb?r att f?r?ldrar och barn h?lls i s? mycket fysisk och psykisk n?rhet under v?rdtiden som m?jligt. ?ven om tidigare forskning har belyst konsekvenserna av separation inom neonatalv?rden, finns begr?nsad sammanst?lld kunskap om hur f?r?ldrar upplever nollseparation i en neonatal kontext.