This study is an investigation of a sub community within the community of Hovsjö. The local government has financed a project in Hovsjö which is intended to bring about positive development. The prior object of this paper is to describe the project, it?s planning, it?s methods, it?s carrying through, and it?s goals. This study presents the district of Hovsjö in Södertälje.

This Paper examine how a municipality hire employees and in what way they use relevantlegislation in the recruitment process. The purpose of this paper is to clarify one specific municipality and their recruitment process, where the selection of the candidates is in focus of the process.The premiss is that municipalities can hire whoever they want, although some legislation needs to be considered. The principle of objectivity, the precedence and prohibition against discrimination are some restrictions municipalities must be aware of and not contravene.Further on candidates have an opportunity to require probation of the legality if they experience that mistakes have been made with the recuritment. However, only members of the municipality can emphasise this request.The municipalities job advertisements conformation and demands will be clarified in the paper. Job advertisements has a validity regarding disputes refering to discrimination because only the advertisement can justify employers procedure and choise.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

Enköping?s Rugby Club has long lacked a bigger hall to gather their members in, where they can meet and socializes outside trainings and games. Thanks to Enköping?s municipality, The Swedish Inheritance Fund, Swedish Sports Confederation, sponsors and club members the clubhouse will be built out with additional 100 square meters.The project is planned in two phases of which phase one is the buildup of the new clubhouse and phase two is the renovation of the existing part. Phase one started with the first groundbreaking in December 2006 and was finished for the season 2007.

Recent turmoil surrounding nuclear power as an energy source, especially since the accidentat Fukushima, has largely contributed to the debate of whether or not nuclear power should beused as an energy source. This study has examined the economic feasibility of replacingForsmark?s 3rd nuclear reactor with a bio fueled power plant, and find out how this could bedone.The power generation that has to be replaced is equal to 1170 MWe. To replace this, 6 largescaleCFB-boilers, each providing over 200 MWe, were necessary. In addition to this, eachboiler required their respective turbine sets, comprising one high-pressure-, and one lowpressureturbine with intermediate reheating capacities.Based on this, a rankine-cycle was modeled using the software EES, to be able to calculatethe total heat required in the power plant.

This essay focuses upon the Kivik monument and its conservation difficulties, since its discovery at 1748 until modern time. The Kivik monument is found in southeast of Scania, and dated within the Bronze Age period. The perspective of the conservation on the monument has merely been on the monuments inner cist of stone and the rock carvings on the cist-slabs. When the monument was first archaeological examined at 1931, its sizeable cairn (75 m in diameter) had almost vanished and the cist was sheltered by a casing of concrete and metal roof. Between 1932 and 1933 the monument has undergone a large-scale restoration, and this criticized restoration resulted in a low antiquarian value with the responsible authority.

Background: There has been a process of de-institutionalisation and mental health care re-forms in Sweden. Social services are, according to the law, responsible for helping persons with mental illness to live a life like others and to participate in the community. The aim of the study was to describe the culture in one of the social services adult day care center for social relations and activities in Stockholm. The aim was also to focus on the importance of the adult day care center for recovery and empowerment from the participants´ perspective. Methods Observations in the adult day care center were combined with four interviews with regular participants.

 AbstractThis study is performed by studying seven livestock businesses in the agricultural sector. The focus of the essay has been put on the structures that limit and enable the lives of the farmers in this study. One of these major structures that affect everyday life is the gender structure and to this day the housewife role exists where the women are responsible for the home, family and domestic pets while the men are responsible for the production, machinery and the heavier tasks on the farm. This is grounded in the history and the development that agriculture has gone through, but also in the strong patriarchal power structure that exists in this industry. In this essay I also show how the life form analysis of Liselotte Jakobsen and the independent life form can not be fully applied to the farmer as he is not completely independent in his work.

This study focuses on the politics around ecological sustainable development in Sweden today, with emphasis on urban development, building and living. The starting-point for this study is the environmental adapted city district of Stockholm, Hammarby Sjöstad. The primary focus of the study is to investigate what means of control the environmental investment in Hammarby Sjöstad is expressing, and to elucidate their ideological, political and social implications. The empirical material is primarily based up on the local Hammarby Sjöstad environmental program along with qualitative in-depth interviews with citizens of this district. The study is based on critical discourse analysis The result of this study is that the ecological investment in Hammarby Sjöstad partly constitutes a hidden exercise of power, taking shape as built-in physical measures in the dwellings and the neighbouring surroundings.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

Bullying in workplaces has been a growing problem the last ten years. Anyone can be a victim or a bully. Either you are a leader or a worker a bullying situation can be activated. There is no difference between ages, line of business, education or the size of the firm. A person is defined as bullied if he or she is repeatedly subjected to negative acts in the workplace. However, to be a victim of such bullying one must also feel inferiority in defending oneself in the actual situation. Bullying often occurs when situations or conditions at the workplace are unsatisfactory. Employers are always responsible for the working environment at the workplace. Victims of bullying very often develop psychological stress. To prevent bullying you have to accept the fact that bullying exists. If the company has a clear policy against bullying and a plan for action if the problem occurs, it will be easier to handle the situation.

Biogas is a gaseous fuel, rich in methane, produced through a biological route in an anaerobic digester. A gas engine generates combined heat and power, which can be used at the farm to reduce energy cost. The process also generates a digestate, with better utilization of nutrient compared to cattle manure. The aim of this study is to analyze the profitability of a farm-scale biogas plant for combined heat and power (CHP) at Wapnö. Wapnö is an agriculture company located in the southern part of Sweden.

A Biogas plant in SLU?s (Swedish University of Agricultural Sciences) management sustains to behave in con-nection with the new animal stables at Lövsta. There will primarily manure from stables that rot to biogas. The biogas plant will also have the capacity that rot others substrates that can arise in the farm operation. The aim with the biogas plant is to produce non fossil electrical and gas heat for own customs, to reduce smell impact from stables and to make possible different types of research investments within the area.This study has implemented multiple cases study of different investment scenarios.

The guest harbor on Utö, Utö Gästhamn, is currently using electricity for heating all of the water used in the showers and taps. Because of the large amount of visitors, especially during the summer months, the hot water usage gets very high and that is also the case for the electrical bills. During the year of 2011 the cost of electricity for Utö Gästhamn reached a total of 257 500 kr. Out of these 257 500 kr approximately 142 000 kr, 55 % of the total cost, were because of the water heating.The report is the result of a cooperation with Skärgårdsstiftelsen, the Green Islands-project and Utö Gästhamn where the mutual goal is to dimension a solar energy system, to promote the sustainable development.Initially the different techniques for the solar energy system are researched. The techniques are plane solar collectors, evacuated tube collectors, pool collectors and photovoltaic cells.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.