Wermland was affected by the Spanish flu like the Swedish national average, about a half percentage of Wermlands population would lose their lives to the flu during the autumn 1918. The flu has for many fallen into oblivion. This oblivion is so wide spread that it´s possible to talk about a "collective forgetfulness". The society have selected to remember 1918 for "when the guns went quiet on the western front" and not for the millions who died from the treacherous Spanish flu. The world had already suffered enough from the four years of war that had been fought, thus the victims of the flu would be honored but would soon fade in to oblivion.  When you investigate deeper you get the picture that the national average don´t do Wermland and its cities or rural areas any justice when a large variations seems to occur within regional areas.

The number of new estate agent offices is increasing yearly and each year many hundred new estate agents graduate. The comparing of estate agents by sellers has perhaps been most common in larger cities, but as competition has increased even in smaller towns we experience that it has become a common phenomenon even there. We both come from a small town but are not afraid of the idea of moving to a larger city as newly qualified estate agents. We ask ourselves, which are the determining factors in the choice of a estate agent in a large city as opposed to a small town? Can we see any differences? The purpose with this essay is to give us added knowledge about which factors private persons consider to be important in their choice of an estate agent when selling a house.The body of information is based on two parallel surveys, one in Hudiksvall and one in Stockholm, together with interviews of people in this line of business.

The purpose of this work has been to explore what ecosystem services a small green area in an urban environment can offer and whether specific trees can be used to maximize regulatory ecosystem services in a cultural-historical environment. Additionally, it investigates whether there is any difference in ecosystem services depending on whether these trees, or trees that better fit into the cultural-historical environment, are used. Through simulations and comparisons with existing trees in Pommerska tomten, Mariestad, Sweden, a pocket park within a national interest area, different hypothetical tree planting options are analyzed and evaluated. To measure ecosystem services, the website My-Tree, developed by the US equivalent of the Department of Agriculture, was used. By inputting data about the tree, such as location, species, vitality, stem diameter, and solar exposure, My-Tree calculates some of the ecosystem services the tree provides.

This is a 15 hp (10 p) thesis in biology at the programme for Horticulture Management at the Swedish University of Agricultural Sciences, Alnarp. In this literature study we have processed, reviewed and arranged facts and research, to make it more available for those who want to know more about establishment or cultivation of mosses. Our client is Fredriksdal?s Museums and Gardens in Helsingborg who are planning to establish a moss garden. The information is meant to be used by Fredriksdal and other similar facilities.

SammanfattningStudien undersöker hur revisionsansträngningen hos företag på Nasdaq OMX Nordic Stockholms listor, Mid cap och Small cap, påverkas under hög ? respektive lågkonjunktur genom att undersöka faktorerna:Komplexiteten hos företagRisken hos företag Revisorns erfarenhet Studien undersöker revisionsansträngningen genom revisionsarvodet under 2007-2009. Multipla linjära regressioner har används för att nå resultatet. Resultatet av studien visade att för samtliga tre undersökningsår var komplexitet signifikant, revisorerna ansåg att utländska dotterföretag var en faktor som påverkade revisionsansträngningen hos företag på Small ? och Mid Cap oavsett om Sverige befann sig i en hög- eller lågkonjunktur.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

This thesis is a study of humidity at Knauf Danogips external plasterboard. The study is performed at the building project Kv. Maskinen in Jönköping in cooperation with NCC Construction AB and Knauf Danogips. The measuring was performed during five winter/spring months to see how the weather influenced the plasterboard.The measuring was performed at a small two-storied building and a larger fourstoried building. From the buildings` placement were a couple of measuring dots selected and to get a good result was the dots located in the four cardinal points.

Analysarbetet av finansiella data i samband med prognostisering blir snabbt omfattande, både ur ett teoretiskt och ur ett empiriskt perspektiv. Prognosteorierna står mot varandra. Är marknaden starkt effektiv eller finns det prognosmöjligheter? Att genomföra en empirisk prognosstudie resulterar snabbt i krävande beräkningsintensiva prognosmodeller. Då prognoser för flera tidpunkter behövs så måste beräkningarna upprepas och använda olika delmängder av tidsserierna som beräkningsunderlag.

Globalization and demographic changes are forcing today?s companies to be more competitive in order to reach success. The increasing competition is proving a challenge for companies to recruit and retain competent, talented staff. To meet these challenges, Talent Management was developed during the 1990s and supplies a new and innovative way to deal with personnel management. Due to Talent Management being a relatively new theory, there is at present no generally accepted definition of the theory.

 The english name of this essay is ?One man among many women?. This essay takes its starting point in the situation today with few male teachers in the earlier years of elementary school. I have decided to look at the small group of males that actually started the education to become teachers and why they did it when the profession as teacher today is low-paid, low status and is a profession with a large dominance of female teachers. I have chosen to write about this because of the importance for the children to meet both men and women as teachers in the early schoolyears.

The system tungsten-oxygen has potential of being suitable for decorative coatings since ceramic coatings are often hard and wear resistant, and since modulations in oxygen content or incorporation of small ions could give bright colours. The aim of this report was to investigate the relationship between process parameters and  the properties of the films, with the wear resistance being of special interest.Samples with tungsten to oxygen ratios in the range of 100:0 to 25:75 at% were made using reactive sputter deposition, either with constant gas flow, or gas flow controlled by optical emission of the plasma. The hysteresis of the system, which means that a certain gas flow will cause different pressure and/or target voltage depending on in what way the flow is reached, makes it interesting to control the process where the system makes the steep change from metallic tungsten to ceramic tungsten oxide. This is difficult and thus requires precise control equipment.The samples were analysed using X-ray diffraction, X-ray photoelectron spectroscopy and an empirical wear test suitable for small components like cell phone cover for example, in order to characterize the structure, composition and wear resistance of the coatings. The results could be divided into three groups: (I) tungsten-like, with very low oxygen content; (II) mixed phase and (III) tungsten oxide like, with oxygen content close to 75 at%.

Today small metal parts are mass-produced as for example rollers in cylinder bearings. At high velocity cutting the metal is cut with a great force in a scissor-like device. Both precision and repeatability is important to be able to guarantee good quality, but from an economical point of view it is also important to keep a great manufacturing capacity. The part of the process that is most time consuming is when the metal bar, that is about to be cut, is fed to the right position. Therefore it is interesting to examine if the time used for positioning can be reduced.

Due to a rising debate concerning corporate governance that has caused increasing demands for companies? transparency, several codes of conduct have been introduced. The Swedish Code for Corporate Governance is obliged to companies with a turnover exceeding three billions. There are companies that voluntarily apply the Swedish Code. Possible causes to this phenomenon ought to be that the code for corporate governance conveys legitimacy through the insight into the affairs of a company the public receives, through the report of the corporate governance that is published in the annual report and on the home page of the company.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

AbstractSkanska Sweden has decided to split the organization that earlier handled both large and small projects into two different subsidiaries. A consequence of this is that all construction service handling will from now on be enforced under the name Skanska Direkt AB. The management of Skanska sees this as an opportunity to develop the organization and in the long term achieve higher earnings.   The task which Skanska in connection with the reorganization wanted to be investigated was a proposal on how the organization of work with the insurance work in the future should look like.The organization that is handled is from production manager to professional workers and includes damage handling that has been obtained from insurance companies in the southern and northern parts of Värmland. The purpose with this work is to present a different kind of view to the problem with developing this branch of the company. The main target was to work out a proposal of an organizational plan for the damage handling in Skanska Direkt AB that is possible to apply, less sensitive for dismissals, results in higher earnings, obtains higher customer satisfaction and also a staff stab that develops their skills at their own.The report and work progressed as following:Opening theory study of strategies to obtain the objectives set.Restructuring of existing organization with theories as support.Interviews with the actors involved to verify feasibility of the developed organization plan  Organization chart, the result of work means that some workers at each location shall be responsible for a small group of workers and work independently. They shall manage the process of invoicing and calculate costs at the same time as they work out on the workplace.