The municipality, of Gatukontoret in Local government of Borås has in the long run, a required need to look after the current heating devices (the gas production plant) in sewage treatment plant, called Gässlösa. The practical work of the examination is about, trying to find a better way to take care of the current heat recovery. That may be one way or another, rather easy to implement in the existent construction.Through the work to increase the efficiency of the gas engine, implement of some external cooling system by heating exchange device. That gives an opportunity to heat (primary) the digester, (but even all internal public areas) with its own superfluous heating.The report shows that if the management group may invest 422 704 crown to implement a heat exchanging device, it gives more space to reduce the need to buy expensive external energy. Gatukontoret´s pay off time, for buying machines, is 20 years, with reservation to calculate with 4 percent internal interest, leads to the yearly mount of 31103 crowns.If Gässlösa increases the gas engine time in (effective) duty approximately (correspondingly) 48 hours a month the entire investment will generate a profit in January in year seven after the implementations.

This report is the final result of the master thesis that have been done at  Sharpman Engineering. Sharpman Engineering is a small development and manufacturing company that produces and make drawings for everything from heavy duty log raft to aids for disabled people. The purpose have been to make one concept that make it easy for elderly and people having problem with knee- and back problem to stand up from a sitting position. The final result will the company have for further investigations and use for a pre-serial production with the goal to produce a new working product.To get an overview of what is on the market have a comprehensive survey has been done, followed by a survey on patent. This patent survey are for no intrusion on existing patents should occur and give new ideas.

Benzodiazepines are drugs used to treat insomnia and anxiety. This group of drugs should be prescribed with the duty of care to the elderly because of it´s negative effects. Life expectancy is increasing because of the progress of drug development. Aging brings physical and psychological changes leading to changes in pharmacokinetic and pharmacodynamic features. Drug treatment is becoming increasingly widespread and contributes to the increasing number of interactions and complications for the elderly.

 AbstractMedia has since a long time back been writing about extensive thievery of recreational boats and their engines. The value of the stolen goods is estimated to several hundreds of million Swedish crowns per year. The widespread stealing creates a secondary market where boats sometimes are sold by sellers that do not have the rights to sell the boat. This creates risk for the buyer who most often is a private person. A situation the buyer can face is that the boat was stolen and that the original owner can demand to get the boat or engine back.

 This essay aim to clear the regulations that adjusts the use of non-compete clauses in contracts of employement. The historical developement shows tendencies that more employees have contracts that includes non-compete clauses. This developement does not always correspond with what is allowed concerning these clauses. Non-compete clauses is adjusted by the regulations in the collective agreement known as the agreement of 1969. The agreement has also been accepted outside its regular field of application.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

The main focus of this study is to explore Swedish soldiers? experiences of the transition back to everyday life after international service missions. This includes the help and support that they have received and also what barriers to care they have experienced during the transition back to everyday life. The theoretical perspectives of this study are social identity and stigma theory. This study was performed using a qualitative method and includes six individual interviews with active duty officers within the Swedish armed forces.

Syftet med min undersökning är att ge en bild av hur lärare kan förhålla sig till det vidgade textbegreppet och hur lärare och elever kan förhålla sig till elevers fritidstexter. Det empiriska materialet är insamlat med hjälp av kvalitativa intervjuer. Informanterna består av två lärare samt sex elever, tre från sjunde och tre från åttonde grundskoleåret. Mina resultat visar att ingen av de två intervjuade lärarna visar sig kunna definiera det vidgade textbegreppet, men de ställer sig positiva till en vidgad läsning. Dock tillämpar ingen av dem en sådan i någon större utsträckning.

The purpose of this essay is to draw attention to the obstacles that affects the internal trade of waste within the EU. The essay doesn?t in any way encourage pollution or illegal handling of waste but unfortunately there are large profits to be made from illegal destruction and recycling of waste and especially hazardous wastes. Therefore the dependable companies handling waste must access a market with fast and flexible (but predictable) regulations as well as lower transaction costs to help make the environment better and encourage a strive for increased recycling. There are examples where some waste only can be sent to a land-fill within the country but could be recycled in other EU-countries.

My essay begins with two stories showing two different perspectives when looking at learning in preschool. These two different learning styles I have chosen to call, the measurable and the difficult to measure learning. As a pedagogue I am involved in both events. In these events I describe how different we pedagogues interpret our governing documents on children's learning. By describing how the educational activities are designed differently in the two events, I try to highlight the pedagogues views on learning in preschool.

This essay contains two stories that reflect the reality I face as an educator, as well as a reflective discussion about my self-perceived dilemma. The dilemma reflects a classroom situation where I as an educator have trouble dividing my focus, my focus is either put on entire the class or on the child with special needs. Through this self-perceived situation I have started to question how children with special needs find their place in the school today. I discuss how I can handle and look at the unique situation that occurs when meeting this child.Terms like integration, inclusion, segregation, social rights and the expression "a school for everyone" will be discussed in this text, as well as how we can connect these terms and expressions to the problems I find in the school system?s way of handling children with special needs.I also highlight my dilemma from different ethical perspective.

Syfte: Vårt syfte med denna uppsats är att, via egna studier och genom att beakta den aktuella debatten, undersöka om revisionsplikten i små företag är nödvändig. Vi vill ta reda på hur stort intresset är att avskaffa plikten i Sverige och dessutom vill vi se vad avskaffandet har inneburit för andra länder.Metod: För att uppnå vårt syfte, har vi genomfört en intensiv studie där vi grundligt har undersökt några få enheter. Datainsamlingen som ligger till grund för vår uppsats är deduktiv, då vi bygger förväntningarna på tidigare empiriska rön och teorier. Vår undersökning är baserad på en redan befintlig debatt och vi vill veta om den accepteras eller förkastas. Således har vi använt en kvalitativ ansats där vi har inhämtat information från fem intervjuer, varav två intervjuer genomfördes med småföretagareResultat & Slutsats: Efter att ha ställt vår empiriska undersökning mot tidigare teorier, har vi kommit fram till att det finns skäl att ifrågasätta revisionsplikten i småföretag.

Syftet med vårt examensarbete är att beskriva pedagogers tankar kring anmälningsplikten och vilka hinder som kan uppstå i samband med anmälningsplikten enligt Socialtjänstlagen 14 kap. 1 §. Vi vill med arbetet också förbereda oss inför kommande anmälningssituationer i våra yrkesliv och önskar att arbetet ska bidra till diskussioner kring ämnet på skolan där vi gjort vår undersökning. Våra huvudfrågor har varit: Vilka tankar har pedagogerna kring anmälningsplikten? Vilka hinder kan uppstå vid tillämpning av anmälningsplikten? Resultaten har vi nått genom litteraturstudier och intervjuer.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

Properties are bought and sold daily, which means that it is of great importance with rules that regulate the acquisition. The rules on who should be held liable for a property brought to a head when the acquisition relates to a property that is loaded with contaminated soil. The purpose with this thesis is to investigate who could be held liable for contaminated land and also whether an exclusion clause can affect the separation of responsibilities. Two different liabilities can occur depending on which law that should be applicable, MB or JB.MB's rules apply to anyone who may be subject to decontamination responsibilities, which is regulated in Chapter 10. MB.