The aim of this thesis was to explore and analyze the sponsored debates on Newsmill, so called seminars. How does the sponsor use Newsmills seminars for marketing purposes? Who is allowed to write in Newsmills seminars?To answer these questions we used both a quantitative survey and a qualitative survey.To examine how the sponsors use Newsmills seminars for marketing purposes we conducted a qualitative analysis which included three of the eleven seminars - a total of 26 articles. We examined how the sponsors conveyed the picture of themselves and if the written content in Newsmills seminars contained any hidden marketing. We could see that the sponsor has a great deal of influence on the seminars and also used them to market their brand with hybrid messages.

Today dairy farmers in Sweden are obligated to have lights turned on during night time in addition to the mandatory daylight inlet. This presents a cost for the production but many argue that it can be economically beneficial, especially in loose housing of dairy cows. In loose housing and even more so in herds with automatic milking, well functioning cow traffic during all hours of the day is crucial to optimise production. In order to keep the cow traffic flowing, lights may be an important management tool. It is also perceived among farmers with tied up stall that night light decreases the incidents of cows accidental stepping on their own or neighbours udders.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

Under lång tid har två olika inriktningar för redovisning utvecklats, den anglosaxiska och den kontinentaleuropeiska. Dessa traditioner har olika syn på syftet med redovisningen. För att möta globaliseringen inom kapitalmarknaden finns i dagsläget ett behov av att få en internationellt harmoniserad redovisning. Arbetet med att ta fram rapporteringsstandarder som ökar jämförbarheten och transparensen av företags ekonomiska resultat leds gemensamt av den internationella normgivaren IASB och den amerikanska normgivaren FASB. I dag finns ett förslag från IASB om att införa ett nytt sätt att rapportera resultat, total recogniced income and expense.

The LSH-study started in 2003 at the department of Health and Society at the University of Linköping. The purpose of the study was to examine the relationship between life condition, stress and health. A total of 1007 people from ten different health centres in Östergötlands län participated. At the follow up, a couple of years later, 795 of the 1007 participated. 127 of the 212 in the attrition turned down the follow up, twelve people were not invited (for example in case of death) and the rest did not respond at all.

This paper focuses on traditional clothing enterprise IT strategies. The purpose was to investigate the correlation between traditional clothing companies IT strategies and their brand. In a market where the competition is high it has become more important that the company targets a customer segment. To reach their targeted customers the company builds their brand with different corporate strategies. This segmentation is necessary because of the high exposure to competition, and a well-established brand could be a prerequisite for profitability.  In today?s market, IT has a major impact on the clothing business.

Inledning Det är bevisat att hög-intensiv intervallträning två gånger i veckan i sex till åtta veckor kan förbättra aerob kapacitet. Syfte Syftet med denna studie var att undersöka om sex veckors hög-intensiv intervallträning en gång i veckan i kombination med snabbhetsträning kan ge ökad prestationsförbättring hos kvinnliga fotbollsspelare. Metod Tjugoåtta damlagsspelare från samma fotbollslag deltog i studien varav elva fullföljde hela studien. Studien genomfördes en gång i veckan i sex veckor och innehöll hög-intensiv intervallträning i hinderbana inomhus med snabbhetsträning. Före- och eftertester utfördes i form av ett Yo-Yo intermittent återhämtningstest nivå 1 (YYIRTL1) samt ett 6 x 30 meter upprepat sprinttest.

The use of Web applications is a growing area. While the possibilities and functionalities are increasing, so is the complexity of them, together with the threats against them because the complexity also opens up the application to vulnerabilities. It is therefore important for developers to know how a web application can be developed with security in mind.This study?s intention has been to create an introductory documentation of what kind of techniques that exists which can produce higher security, which methods there can be within the development process and what to think about when programming secure web applications. In this paper we have investigated how theoretical manuals in the IT security department handles that area, and interviewed two developers from two different companies to see how they use security in their web applications.The study has an exploratory technical perspective and does not explain how to practically use and interconnecting different security-enhancing technologies, but is more suppose to give a first glance at what is available and sow a seed for those interested to continue reading further about the subject.

Deregulation on the market for agricultural products leads to a more globalised market with increasing price fluctuations. This, in turn, places the farmer in positions influenced by new risks but also improved opportunities. The farmers are faced by uncertainty in terms of financial outcome. To be able to utilise these new market conditions it becomes increasingly important for farmers to continuously follow the price trend, and to develop strategies how to manage the risks exposed by a volatile market. Farmers with different conditions perceive risk in different ways. Hence, their risk management behaviour will vary.

The farm management system controlled traffic farming (CTF) aims to reduce soil compaction by restricting the field traffic from agricultural machinery to permanent traffic lanes. Literature and empirical findings show that soil compaction and field traffic from heavy machinery may affect crop growth negatively, reducing crop yields. If grass-clover leys are subject to heavy field traffic the botanic composition might be altered, providing a lower clover content in the forage. Clover as a silage feed is rich in protein providing good conditions for high yielding dairy cows. Grass-clover silage production is generally associated with intensive field traffic.

The building industry consumes approximately 40 % of the total energy consumption in Sweden, where the using stage is dominating with 80 %. There is a lot of work in progress to reduce energy use in the building industry, and the demands from authorities regarding energy use increases. As a part of this work Building and planning department of Sweden has established a requirement that has been applied since 2006, and restricts a maximum energy use for buildings.The requirement includes that an energy simulation must be done in advance to demonstrate that it is possible to meet the demands.Reality is however more complex than an energy simulation program, that frequently underestimates the energy use of buildings. The purpose of this thesisis to study and analyse deviations between estimated and actual energy use in modern apartment buildings. The study includes four apartment buildings in Stockholm, Gothenburg and Jönköping that were built in 2007-2009.

This examination paper is an energy-inventory of Soldathemmet at the regement in Halmstad, in colaboration with Fortifikationsverket in Halmstad. The building is first an foremost for the soldiers, where they can go for a cup of coffee or watch TV. There is also a museum and a drivers school in the building. Calculations have been done with two computerprograms; VIP+ and ISOVER Energy. The results were well matched with the statistics that were provided by Fortifikationsverket.

In Uppsala CHP Plant, there are six pressure reducing valves to reduce the pressure from 15 to 3 bars, before six absorption heat pumps. During the process the energy is conserved but losses occur in form of exergy. The aim of this thesis is to reduce the losses of exergy. This can be done by letting turbines replace the pressure reducing valves.In this thesis an investigation has been done of the conditions today, the conditions after the change from pressure reducing valves to turbines and a comparison of three different types of turbine solutions. The three examined solutions are one turbine, several helical screw expanders and several small turbines in parallel with asynchronous generators.The six absorption heat pumps have been divided into two groups; one group of four and one group of two absorption heat pumps.

Kommunalt avloppsvatten innehåller stora mängder föroreningar bland annat organiskt material som påverkar organismerna i naturen. Reningsverken runtom i Sverige arbetar ständigt för att minimera utsläppen av föroreningar. Det är viktigt att kontinuerligt analysera vattnets kvalité för att kontrollera reningsverkets funktion. Total Organic Carbon (TOC) och Chemical Oxygen Demand (COD) är två analysmetoder som används för att mäta organisk halt i avloppsvatten. Från COD-analysen uppkommer farligt avfall som innehåller kvicksilver varför analysmetoden enligt EU-direktiv ska fasas ut.