Environmental subsidies are used as incitements to farmers for development of sustainable land use. In 2014, applications for funding constructed wetlands were not available. This paper examines the environmental consequences of this lack of funding in one intensively cultivated region Skåne län, southern Sweden.A review of wetland applications between year 2007-2013 show that the average rate of applications has been 31 projects per year with a wetland size of 4,48 ± 1,61ha per project (mean±95% CI). Based on interviews, the result suggests that the lack of funding in one year leads to between 102 and 140 ha of constructed wetlands that is not built. This correspond to a total loss of increased nitrogen retention capacity between 6,0 and 91,7 tons/year and a loss of increased phosphorus retention capacity between 0,17and 2,1 tons/year in the drainage basins of Skåne.Further the interviews show that continuity of environmental regulations and funding is important for the farmers? interest in environmental measures.It is concluded that the total loss of increased retention capacity is small compared to the annual transport of nitrogen and phosphorus in the drainage basins.

High quality within a Lean production system begins with standardised work, which creates stable processes able to generate predictable output. If nonconformity from the standard procedures occurs, routines are needed to analyse, correct and prevent the nonconformity from occurring again. In that way, the nonconformity can be a trigger for continuous improvements toward more stable processes. In takted production lines, where the operator follows a standard sequence with tasks set to be completed within the takt time, a nonconformity leads to downtime in the operator?s sequence, and no value is added.

Using leaching test is a way to get a picture of pollutants retention and leaching in a risk assessment on contaminated land. There are several different types of standardised leaching tests today, where the natural leaching processes are speeded up to make it possible to predict the leaching of pollutants. These leaching tests have been developed for waste and there are no specific guidelines on how to judge the results from the tests, when making a risk assessment on contaminated land. This work is an investigation on how to use leaching test in this type of risk assessments. The strengths and weaknesses of the different types of tests are discussed. Depending on what type of information you want from your leaching test, different types of tests are suitable.

Many research reports mention the fact that a huge number of all system development projects never reach a successful ending; with other words never fulfil formulated goals. By identifying and forming success factors (and in some aspect risk factors) that the project manager in practice can use, this study may be seen as a step in the direction towards minimising the high number of failed system development projects. The purpose of this research report is to investigate how a system development project, where the development process is based on a specific development or process model (in this case the Waterfall model), can and should be driven. I aim to clarify what is demanded of a project leader for the specific development process and give an account for which eventual leadership qualities that can be well suited for given situation in relation to the need for technical competence. Among other things the project manager should inspire confidence, drive, be a decision maker, engage and own some form of basic knowledge in the field of system development.

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 report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

As a company it is required to work with strategies to minimize costs such as packaging and logistic costs. The increased market of industrial produced wooden buildings results that the time and the cost which the packaging of prefabricated building elements consume, is experienced to be in greater need of development than before and demands a better solution. The aim with this dissertation was to discover how the development of the handling of the packaging can improve the packaging process. The goal was to present improvement proposals for a simplified and thereby a more efficient production in time and cost perspective.The packaging process which includes packaging, handling, storage and transport were studied. Interviews were made with participants from the market for manufacturers of wooden houses and a case study was made at the company A-hus.

Today's industries are constantly evolving and the demands according to quality for products and services produced and performed are becoming more and higher. ISO 9001 is a standard that serves as a tool for organizations who wants to effectively control and manage their quality workforce on business different processes. A background to the introduction of a quality managementsystem towards Skärås svets och mekaniska in Västerås are that more and more customers demand this from a company to enable it to obtain an order of production.Efforts to introduce a quality system such as ISO 9001-2008 all begin with to carry out a situationanalysis of the business. Skärås svets och mekaniska currently has no existing quality management system so therefore there is no current directives regarding who is responsible, for a future certification in the business.By structuring a situation analysis of the business. You get a good overview of the business and how it is conducted today.

Background: A common view about people with diagnosed psychosis is that they are socially withdrawn and that they neither cope nor want to engage in social relationships. Newly published specialist books on this subject also support this view.Aims: To unveil further dimensions of the phenomena by explorative analyzing consumers? own depictions about their ?social relationships".Method: The material is taken from a larger study that followed consumers regularly during a lapse of 3 years. Within this material 15 interviews from three respondents were chosen, a selection which gives maximal spreading concerning age, sex and background. The interviews where analyzed by methods based on Grounded Theory.Results: Three main dimensions were identified: supportive relationships, difficulties and social withdrawal.

In school, pupils learn to critically relate to sources of various texts. In the course of time they also learn how to make references and cite properly. Yet, alarming reports show increasing cheating and plagiarism in colleges and universities. Plagiarism prevention services are used today in Swedish high schools. We are questioning how this relates to the sociocultural perspective and curriculum view of imitation as a natural part of the learning process, communication and language.Material from depth interviews, with four teachers in the school subject Swedish about their theoretical and practical approach to students' writing process and writing development are used to deal with the issues of this thesis.

Abstract                - ?Mergers and acquisitions ? How does the integration process affect the result in mergers and acquisitions?Date:                              May 31st 2012Level:                             Master thesis in Business administration, 15 ECTSInstitution:                  School of Sustainable Development of Society and Technology, Mälardalen UniversityAuthors:                       Mikael Hansson              15th May 1984                                         Jani Timonen                   12th June 1983Title:                              Mergers and acquisitions ? How does the integration process affect the result in mergers and acquisitionsTutor:                             Staffan BoströmKeywords:                   Mergers, acquisitions, synergies, cultural, competitive advantage, integrating, stakeholder theory and institutional theoryResearch questions:                   How has the integration process affected the outcome of the acquisition of Jokab and what can ABB do differently in future acquisitions?Purpose:                       The purpose of this master thesis is to identify the factors that affect a merger or an acquisition and the factors that make the integration process a success or failure.Method:                       The method used in this study is based on systems theory, this means that reality is explained as objective and completely as possible. The study is qualitative in nature, in which a deeper understanding of the subject mergers and acquisitions wants to be achieved. The study uses an abductive approach and the data used was both from primary and secondary sources.Conclusion:     The result of the study shows that the integration process is influenced by several factors. The most important factors from the acquirer are to have a time schedule, clear communication and a person in charge of the integration process.

This Master?s thesis is one of two parts of a combined project called Sustainable development around the Lake Victoria, the purpose of which is to investigate the importance of local anchoring and active participation in the work towards sustainable development. The present study aims to investigate whether men and women are empowered by the participatory rural appraisal (PRA) process promoted in their villages by the VI Agroforestry Project Masaka/Rakai. The study is primarily based on interviews with farmers within the project area and brings up a local perspective on the concepts sustainable development, active participation and empowerment. The study shows that to improve the farmers? livelihood and to create a sustainable development in the community, the farmers have to be actively involved in, and in control of, the process.

This study, carried through interviews with six individual elderly persons, describes their stories in regards to how they experience growing old in Sweden as well as the connection between having a different ethnic background in the aging process. Therefore, the main purpose of this study is to highlight important themes and issues, i.e. the shortcomings and the advantages of growing old in Sweden, which these persons experience in their everyday life. As many of them have not by their own choice chosen to grow old in Sweden, the importance of having a relationship with fellow countrymen, being able to communicate in their own native language as well as have a basic knowledge about the elderly care system are aspects these individuals emphasize to be of great importance. The result of this study, based on several theories that reflect over individuality and perspective ethnicity, indicates that aging is based on an individual primary process experience and that there are no rights and wrongs of how one should deal with/experience the growing old process.

The purpose of this thesis is to describe the work process and the results of our work with developing a web based auction system for students at Linköpings University. The present options open for students to sell objects within the University is limited to a billboard that doesn?t support bidding. Because of that a system was developed to offer an environment where they could present there objects and let demand set the final price level. A new function in this process is the option of alternate ways to end an auction with the intention of eliminating some of the problems that exists within the currently available web based auction systems with last second biding..

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..