The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

This thesis work was made for Södra Cell Mörrums bruk in Blekinge. The purpose of the work was to develop a computer model in the simulation program Extend for the removal and balance of organic oxygen consuming substances, measured as COD (Chemical Oxygen Demand), in the new biological treatment plant in the mill. The plant produces two different pulp products, TCF- (Totally Chlorine Free) pulp and ECF- (Elementary Chlorine Free) pulp, for sale. The different bleaching procedures affect the characteristic of the wastewater and thus the effectiveness of the biological treatment plant.In the model that was developed the COD in the wastewater was divided into five different COD-fractions: soluble easily degradable (SS), soluble hardly degradable (SR), soluble inert (SI), particulate inert (XI) and particulate biomass (XB). To create the model FlowMac? was used as a base.

Hair care is a hygienic treatment and is supervised by the Local Environment and Public Health Committee in the municipality. According to the Swedish Environmental Code, hairdressers as all practitioners are required to take measurements to protect the environment and public health. In hygienic treatments hazards may arise from inadequate hygiene practice which spread infection. Hazards may also arise from the use of hair care products such as permanent wave solutions, bleaches and hair dyes. Some hair dye components are known to cause contact allergy, mostly in hair dressers who are exposed professionally but also in some cases in consumers.

This thesis describes and examines a new line of business, CleanTech. CleanTech comprises a wide range of different types of companies and is not yet well defined. In this thesis only the Swedish market is considered, and a variety of players on the market are included to give the most extensive picture of the current situation. Recent research shows that a gap has arisen between governmental financing and private equity-investments in CleanTech-companies. This gap occurs mainly in companies in expansive phases and causes problems both for the companies and for the line of business as a whole. To investigate this gap the Swedish CleanTech-business is described in terms of earlier and existing financing, age and size of the companies and their turnover and profit.

The main environmental problem for aviation is the great amount of exhaust gases, mainly nitrogen oxides, carbon monoxide, carbon dioxide and hydrocarbons - mostly "greenhouse gases" leading to climate changes. I decided to sort out what is being done to decrease these problems and what regulations there are concerning air pollution by the means of searching the internet and using publications from aviation authorities for current figures. I chose to scrutinize authorities on political, authority and company level, resulting in summarizing the work of UN and EU respectively, ICAO (International Civil Aviation Organization), JAA (Joint Aviation Authorities) and LFV (Swedish Civil Aviation Authority), and finally SAS, representing the airline companies. Conclusion that I have drawn are thatthere are regulations for air pollution, written down in ICAO's Annex 16, that are to be followed. Secondly, LFV are environmentally controlling their nineteen airports and since economy is an important reason for not giving priority to environmental issues in aviation emission charge and noise charge are added to the landing fees.

There are problems with poor quality, poor scheduling and poor working climate in the Swedish construction industry. Many parts have been involved, trying to solve the problem.This spring a new planning and building-law becomes final. In this law, the requirements set on the controls are greater. Hopefully this will lead to fewer construction errors. The requirements set on the working environment have also increased, forcing consultants and contractors to focus on safe workplaces.For each project requiring a building permit, an inspection plan has to been drawn.

Bakgrund: Alla företag utsätts för risk och en bransch med mycket stor riskexponering är flygbolagsbranschen. Hur risken än hanteras innebär den alltid en kostnad och för att aktieägarvärdet ska bli så högt som möjligt gäller det att minimera denna kostnad. Vilka huvudsakliga risker försäkrar sig passagerarflygbolagen mot? Vilka är motiven till att de försäkrar sig? Är hanteringen av försäkringsbara risker i överensstämmelse med ett aktieägarperspektiv?Syfte: Syftet med denna uppsats är att utifrån finansiell teori analysera passagerarflygbolagens användning av försäkring som riskhanteringsmetod. Analysen sker utifrån ett aktieägarperspektiv.Genomförande: Studien bygger på intervjuer genomförda med försäkringsansvarige på fem olika flygbolag.

AbstractThe research project Liberation, supported by the European Commission under the Environment and Sustainable Development Programme (Fifth RTD Framework Programme) aimed at developing a decision support system for ecological risk assessment of contaminated sites has proposed a tiered system including the triad method. This method integrates contaminant chemistry and bioavailability analyses with observed ecotoxicological effects in soil and groundwater. In this study the triad method was used to perform a risk characterization of a former surface treatment and metal industry, now used for the student union buildings of the Mälardalen University in Eskilstuna, Sweden. On the site, high concentrations of copper, zinc and nickel have been detected in the soil in a preliminary investigation of contaminant levels with XRF. For performing the risk assessment of the site according to the triad method, contaminant bioavailability, soil metal concentrations and soil toxicity were determined and an ecological assessment was carried out on four selected soil samples (one reference soil and three samples with low (B), medium (C) and high (D) contaminant levels). Contaminant bioavailability was measured through leaching (ISO TC 190/S7) and biouptake tests (DGT).

Stödbrev utfärdas av ett moderbolag till en koncernextern part då ett avtal skall slutas mellan stödbrevsutfärdarens dotterbolag och stödbrevsmottagaren. Uppsatsen redogör för hur stödbrev fungerar och dess uppbyggnad. Det undersöks också vad det är för bakomliggande mekanism som förklarar hur avtal kommer till stånd och vilken betydelse det får att gemensam partsvilja mellan utfärdare och mottagare inte finns om stödbrevets rättsliga innebörd. Eventuellt kan Grönfors modell om avtalsgrundande rättsfakta vara en förklaring på avtalsverkningarna. Uppsatsen undersöker också institutet ansvarsgenombrott.

AbstractTitle: Art influences in today´s advertisingimages ? A qualitative study of advertisingimages and work of artNumber of pages: 46Author: Sanna OlssonTutor: Else NygrenCourse: Media and Communication Science CPeriod: Autumn 2009University: Division of Media and Communication, Uppsala UniversityPurpose: The purpose with this composition is to analyse how art has influenced todays advertising images, to see wich influences that can be descovered.Method/Material: Since this is an imageanalys the main material has been consisted of advertising images, a total of seven. In addition, art images have been used as comparative material. The advertising images have been strategically selected, however they are modern and aestetically appealing. A number of questions have been formulated wich is the basis of the analys.Main results: Primarily the study found that art has influenced today?s advertisingimages in different ways.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

Purpose: The purpose of this study was to investigate if there was a difference in the tear film?s osmolarity before and after drinking coffee. 'Method: All subjects in this study were asked to fill in a questionnaire to diagnose factors in their subjective symptoms, the questionnaire TERTC-DEQ. The subjects with a total graduated points of over 17 were not allowed to participate in the further measurements. In the study there was a total amount of 38 subjects, were 5 participated twice for both measurements, coffee and water.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

AbstractAt Saltvikens copperindustry, which is located in the municipality of Oskarshamn, copper was refined from sulphiteore some hundred years ago. The ore underwent several steps in the process before the final product was received. These steps all had an influence on the environment through discharge of heavy metals. The area where the copper industry was located is today considered to be of specific national interest due to its valuable nature and cultural values, as well as its value for recreational outdoor activities. Therefore, it is important to determine the present level of contamination and if any transport of contaminants have occurred, and to identify the risks that are associated with the site both at present and in a longer time perspective.Thirtynine soil samples and 16 sediment samples have been analyzed.