The objective of this report was to analyse and compare vulnerability and preparation in Swedish municipal drinking water production, in case the commonly used water sources were inoperative. Methods used were a questionnaire and a less extensive study of regulations for water protection areas. The questionnaire was answered by 41 Swedish municipalities. A handful of them were companies co-owned by a few municipalities. Only one out of four municipalities had source protection areas to all their water sources and for many sources the protection was not satisfactory.

The Employment Protection Act (1982:80; LAS) is one of the cornerstones of the labour law that regulates the relationship between employer and employee. The central rule as stated in 4 § LAS is valid for an indefinite term. LAS is a semi-optional law in accordance with 2 § LAS which facilitates deviation from the central rule.Temporary employment is dealt with in 5 and 6 §§ LAS, regulations and collective bargaining agreements. The purpose of the legislative change on July 12007 was to simplify the use of temporary employment and to make the law more predictable and easier to interpret. The previous law was unnecessarily difficult for the employer to know when to put into practice.

In order to stay competitive and to be the first choice for customers in a world driven by a high level of competitive advantage, it is important for companies to stay ahead of the competition by conducting thorough market research. Even if this tends to be the case, many products still fail when reaching the market, leaving companies with great losses. The reason for this could be that the development of existing research methods has stagnated, or that they simply lack the ability to find the true answer as to what intentions underlie consumer?s decision making when shopping. Many believe that a new method is desired in order to get a better picture of what customers really think.

There have been various results in research focused on why people are attracted to religion and religious movements. This is also the case with the reasons why people are attracted to far?right nationalist movements. The focus of this thesis is to analyze British National Party?s political documents after nationalistic quasi-religious elements.If nationalism was to be seen as a form of religion or as a Substitute for religion the result could be a better understanding of why people are attracted to nationalist movements in general, and also to far-right movements.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible Substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a Substitute for the audit?Method:The study is qualitative in character through six interviews.

As revenues from newspaper advertising plummet and their readers loyalty erode, the need to understand newspapers' changing environment and the actors involved in this change is growing in importance. Evidence is the entire industry is entering into a restructuring phase and that this restructuring is driven by the rapid consumer adaption of internet media.In this thesis I elaborate on "how the Internet is affecting the conditions for value creation in printed newspapers" and "how the Internet is affecting the conditions for other actors involved in the printed newspaper's value creation". These two questions land us in the bigger question of "Does the Internet act as a compliment or a Substitute to the printed newspaper ".To answer these questions the printed newspaper is represented as the actor in the middle of content producers, advertisers and consumers. It is in its role as a means of distribution and as a co-ordinating force that we study the value creation of the printed newspaper. The empirical base of this thesis is a qualitative participant observation where the author during a period of time interacted and collected data from the open discussion in blogs by several of the industry's top influentials combined with material from seminars and reports on the current state of media.

With higher prices for oil and increased focus on fossil fuels impact on the environment the heating sector are searching for alternative fuels. Pellets are a quite new product whose production has risen exponential in recent years. Today there are small-, medium-and large-scale users, where the large-scale consumers are the heating sector. The heating sector is mainly using oil to cover the increased demand during cold periods. The purpose of this study is to analyze the potential of pellets if it would replace thermal power plants oil and coal. The study will also analyze the economic impact a conversion would mean for a heating plant and if the pellet is a reasonable Substitute. 2008 statistics from the Swedish district heating association were analyzed and a calculation was performed to determine how many tons of pellets is needed to replace coal and oil.

In the informational age of today, continuous learning is of greatest importance. The demand for this seems to be increasing, while at the same time people are under more pressure to carry out more tasks in shorter amounts of time. A way to solve the problem of finding time to learn could be to make use of the possibilities that Internet offers for learning at a distance. The purpose of this thesis is to, from a pedagogical perspective, contribute to the discussion concerning Internet based distance education for a target population consisting of professionals. We have found that some of the courses included in the two certification programs which we have investigated are suitable for Internet based distance education.

The goal of this paper is to examine whether the introduction of a qualifying day in the use of sick insurance in the Swedish welfare system resulted in an increase in the use of parental benefits as Substitute to avoid the qualifying day. We believe that this could be the case because of the higher gain from the welfare system. We use OLS to perform a linear regression from a data set from the data base LINDA during 1991-1996. The results in this paper are that there is a significant increase in the parental benefit after the reform although there is a negative trend for parental benefit during the examined period..

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of Substitute for audit will be demanded in order for the companies to be granted credits from the bank..

Information is one of the organization's essential resources, and as such it needs strategic management. The authors use the information audit, which was developed by Orna 1999 and Henczel 2000 as a tool to evaluate how well an organization's information activities connect to its mission, goals, and objectives, to evaluate the municipal politicians' information support in Härryda municipality. The decision situations met by politicians often are complex; they are ambiguous and unstructured, with a high level of uncertainty. Human information sources meet needs arising in this kind of decision situations best. Since most of the politicians work full-time besides being politicians, Härryda municipality has to Substitute the human sources by textual ones composed of highly summarized information.

New energy resources that can replace petroleum diesel are needed and biodiesel may be an excellent Substitute. During storage and use, biodiesel can oxidize and form peroxides, leading to degradation of the fuel. It is therefore important to determine the peroxide content of the fuel. In this thesis the triphenylphosphine method, which involves GC-MS analysis has been compared to the standard iodometric method which involves titration with sodium thiosulfate. Working standards were made to see how well the iodometric method worked and also in order to make a calibration curve in GC-MS.

Abstract This paper focuses on whether individual development plans as well as action programmes are needed.Pupils in need of particular support get to be involved in an action programme ? the school needs to provide any particular support a pupil needs. However, the individual development plan does not Substitute the action programme. Thus an action programme as well as an individual development plan will be provided to students in need of particular support.The individual development plan follows the pupil throughout the entire education, regardless of whether its content changes, whilst the action programme pertains to a limited period of time. Pupils that are not in need of particular support are not likely to need to set goals for themselves in addition to those already set outside of school.

The purpose of the study was to examine what possibilities and obstacles, according to the personnel and patients in a methadone treatment, exist in the patient's social rehabilitation. How does the methadone treatment encourage the patient's social rehabilitation, what possibilities/obstacles are there according to personnel and patients? What does the patient see as important aspects of his/her social rehabilitation and what importance does the methadone have on the treatment? The results show that there are difficulties for patients to rebuild their life, find employment, start new social networks and get by with everyday tasks. The support from friends and family will simplify the patient's social rehabilitation, otherwise they get isolated and alone. Patients feel that they are fighting for a successful treatment so that they can have a relationship with friends and families again.

This report is an inventory of the street lighting in half of the residential estates owned by Karlstad Bostads AB, a public housing company. The inventory was made to reduce the environmental impact of the street lighting. From the inventory an estimation of the total installed power and the energy consumption was made. The total estimated power of the street lighting was 125 kW and the energy consumption was 500 000 kWh/year with an estimated running time of 4 000 h/year. The dominating source of light was 125 W discharge mercury lamps.