This paper discusses the advantages and disadvantages of using different benchmarking models to measure and compare the efficiency of Swedish gas distributors. It also discusses to which extent the results of a benchmarking study should influence the revenue-cap which will be implemented in the gas distribution sector in Sweden from year 2011. The discussion is based on arguments from both theory and practical applications of benchmarking. The results suggest that benchmarking Swedish gas distributors against distributors in another country using a parametric model is most favorable, but the reliability will be increased if non-parametric models are used also. Partial and total productivity measures could be used to confirm results of other benchmarking analyses.

Samhället är mer eller mindre konstant utsatt för risker. De flesta av dem är så små, och har kanske till och med så pass obetydande effekter för individen om de realiseras, att vi negligerar dem i våra dagliga beslut. Vid vissa tillfällen står vid dock inför beslut som är betydligt svårare, t.ex. i vilken mån vi ska handla kostsamma försäkringar för stora olyckor som högst osannolikt inträffar men skulle få katastrofala konsekvenser. Liknande situationer uppstår för centrala beslutsfattare där man fattar beslut att genomföra riskreducerande åtgärder i samband med potentiella katastrofer.

Syftet med denna uppsats är att skapa en förståelse för vilka bakomliggande krafterna som gör att människor använder Blocket och se vilka strategier som kan användas för att bryta dessa krafter..

This study concerns how Muslims are portrayed in a choice of twelve news articles from Swedish dailies and tabloid newspapers on the aftermath of the film Innocence of Muslims published on YouTube. All articles are distributed in the newspapers Aftonbladet, Expressen, Dagens Nyheter and Svenska Dagbladet in the period of September 11th, 2012 until September 30th, 2012.For this study, a qualitative text analysis has been embraced and focus has been on van Dijk?s Critical discourse analysis to the texts, with additional features from semiotics applied on the images.The theories consist of Critical discourse analysis, hegemony, ideology and power, postcolonialism and stereotyping.In the qualitative content analysis, concrete examples from the articles are retrieved and commented. These have been divided into various themes, which are trends that the authors have been able to distinguish in the analysis.The result shows that Muslims in the analyzed newspapers are portrayed as the others, unimportant and extremely religious, in a negative manner rather than a positive. Moreover the press has tendencies to generalize Muslims as a group.

The purpose of this thesis is to examine the conflict of interest between shareholders, life insurance companies and insurers in stock life insurance companies operated on a mutual basis from an agency-theoretic perspective. Further, this thesis aims to explore from an ownership-theoretical perspective, why this conflict of interest exist. A qualitative research has been performed and the empirical data is foremost based on interviews with persons from the life insurance industry and public prints. The study concludes that the stock life insurance company operated on a mutual basis has two principals whose interests are in conflict. History has shown that stockowners? interests have been prioritized on the expense of the insurers.

In the spring of 2014 Sweco Systems AB were commissioned to design a ventilation system for a newly built preschool in Linköping. Terms from the client was that it cost efficiency would cope with the energy demands that are placed on the building. The unit chosen was a cross-flow heat exchanger, and this work is to compare it with two other heat exchangers to see if a more energy and cost efficient could have been chosen. The heat exchangers that was chosen for the comparison was a rotating- and a counterflow heat exchanger. Simulations have been made to the different heat exchangers by the manufacturers.

Who is the most typical woman in ELLE Sweden (2013)? In this study we investigated the typical woman represented in the Swedish fashion magazine ELLE (2013) for women. Does a typical woman exist in the magazine at all and if so ? in what words and roles is she described in? How is this woman perceived in relation to the male gender? Based on the theory of constructionism; that the gender (i.e. What is female versus male) is constructed in the society and that media has an affect on our physical and psychological well being as well as our behavior and thoughts, the investigation of the female gender representation in women magazines, was of great importance to us.

Purpose: The purpose of this thesis is to examine how students who also serve as writers of bachelor theses mainly utilizing the discourse analysis methodology comprehend the method of discourse analysis, and in what way the students bestow it in their research.Methodology and Material: This is a case study of the theses, which are also the text material, as it can be used examining numerous cases. Another beneficial factor is the relationship to the theoretical framework. One does not need to divorce the two institutions; instead they cooperate with each other.Results: A thoroughgoing apprehension of the Discourse Analysis is it being strongly attached to semiotics and how texts can be analyzed by the method in question to reveal institutions in our society alongside with mapping out the agency of words. In other words, language and soceiety mirror each other in a way or another...Key words: Discourse Analysis, thesis, Foucault, Fairclough, Laclau & Mouffe, language, reality, readings.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

This Master Thesis is a product development project that has been carried out in cooperation withSvea Teknik AB. The company has developed an apparatus for attachment of a keel to a hull base ofa boat. The purpose for this thesis has been to compare a new concept of keel attachment incomposite material to thetraditionaldesign solution. This new keel attachment minimizes thedamages that may arise on the keel and the hull of the boat in shape of stresses impacts at grounding.Today it is a problem, relating to keel attachment on sailing boats having a fin keel or a bulbous keel.The manufacture focus on developing larger draught and shorter keel blades. The overall purpose isto increase performance of the sailing boat.The task for this thesis was to develop a concept of keel blade in composite material and investigateattachment to a sheet-shaped element.

The purpose of this analysis was by qualitative semi-structured interviews with twelve children 5-years old and six pre-school teachers at three pre-schools, a total of six departments, find out how pre-school teachers worked with waste separation, if it motivated the children to take care of the environment, and if the work was understandable for the children. The results showed that the children did not comprehend what the pre-school teachers expressed that they worked with regarding waste separation and actions connected to caring for the environment. The pre-school teachers also expressed that the children was not mature enough to learn about the process when waste separated garbage is recycled, and that the work with the subject therefore had been carried out on a lower level. The children however expressed knowledge that did not come straight from their actual every day life, but since dialogue about the subject did not seem to exist between pre-school teachers and children, the pre-school teachers appeared to have failed in making the learning meaningful and understandable for the children, from their knowledge, experiences and interests..

Through a thorough analysis of the current situation, we have highlighted differences inworking methods for the various workshops and drew up proposals for improvements incombination with a practical work description that can be implemented in the company..

In this study potential health risks for employees in connection with handling of bottom ash and bottom ash water at a Municipal Waste Incineration (MWI) plant have been investigated. Air surrounding the bottom ash and the bottom ash water has been examined. MWI is one of the primary ways to manage solid household waste, and bottom ash is the main solid residue produced by the incineration process. Bottom ash constitutes about 15-20% of the original waste. The bottom ash is extinguished in a water bath (bottom ash water).The study was carried out in a MWI plant in Karlstad, Sweden.

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.