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Riskområden med snabb föroreningsspridning via grundvatten – grafisk illustration i ArcGIS Enskilda avlopp utpekas allt oftare som en betydande källa till spridning av förorenande substanser och patogener. Hur kan man identifiera och visualisera transporttider för föroreningar baserat på ett områdes geologiska karaktär? Idag finns cirka 700 000 hushåll med enskilt avlopp i Sverige varav hälften The raw water source lake Vombsjön is situated in the center of southern Scania and provides drinking water by artificial groundwater recharge for approximately 450 000 inhabitants each day. More than 2800 households within the catchment of lake Vombsjön treats their domestic wastewater with a decentralized sewer system. The configuration of these sewer systems varies, but it is common to have som

In the last few years, we have seen an emerging activity among library institutions to release their catalogue data under the terms that are often referred to as “linked, open data”. The linked, open data concept brings some new features to the practice of bibliographic data exchange: It is done in a linked data environment following the technical principles of what is called the “semantic web”. I

Entrepreneurial orientation (EO) can be defined as strategic processes encouraging entrepreneurial actions to support businesses in recognizing and exploiting new opportunities. Previous studies have shown that businesses with higher levels of EO, characterized through actions that are innovative, proactive and risk-affine, perform better than the ones that lack such orientation. Therefore, EO is

Aktieägaravtal är vanligt förekommande i såväl svenska aktiebolag som i dess danska, norska och tyska motsvarigheter. Avtalen kan grovt förenklat sägas tjäna som ett instrument för att säkerställa aktieägarnas intressen när dessa inte anses tillräckligt tillgodosedda genom lag eller bolagsordning. Inom svensk aktiebolagsrätt brukar man skilja mellan ett aktieägaravtals obligationsrättsliga rättsShareholders’ agreements are commonly used in Swedish, Danish, Norwegian and German limited companies. In short, such agreements can be seen as an instrument to ensure the shareholders’ interests when these interests are not considered to be sufficiently protected by company law or by the articles of association. In Sweden, a difference is made between the legal effects of a shareholders’ agreem

Purpose: The purpose of this study was to investigate how theories regarding core values and cultural shifts could contribute to the segmentation research field. The aim of this study was further to investigate how to attract an additional segment without loosing the original target audience. To exemplify we did a case study regarding whether it is possible for, an existing brand operating in the

Denna uppsats tar sin utgångspunkt i den pågående debatten kring en tillgång till assisterad befruktning för ensamstående kvinnor. Assisterad befruktning är ett samlingsnamn för de metoder som finns för att avhjälpa ofrivillig barnlöshet och regleras i Sverige genom lag (2006:351) om genetisk integritet m.m. Frågan är aktuell eftersom riksdagen i mars 2012 gav regeringen i uppdrag att ta fram ett This thesis is based on the current Swedish debate about the ability of single women to access Assisted Reproductive Technology (ART). ART is a general term referring to methods used to overcome infertility by artificial means and is regulated by the Swedish Act (2006:351) on Genetic Integrity. The topic is relevant because the Swedish Parliament in March 2012 gave the government a directive to pr

Abstract Through today’s Cloud platforms, one can easily gain access to several services that eases collaboration and data storage. This thesis focuses on developing and deploying a web application, with the help of a cloud platform, which is able to search through data with the purpose of redirecting a telephone call. The thesis is done in collaboration with Telavox, who wants to broaden the prod

Sammanfattning Examensarbetets titel: IFRS 15 utifrån användarnas perspektiv Seminariedatum: 2 juni 2017 Ämne/kurs: FEKH 69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Alexandra Martinelle, Emma Lindsö, Viggo Nylén Handledare: Kristina Artsberg Fem nyckelord: intäktsredovisning, IFRS 15, resultatmanipulering, korrekt återgivande, jämförbarhet Syfte: SyfAbstract Title: IFRS 15 from a user perspective Seminar date: June 2, 2017 Course: FEKH 69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) or ECTS-cr) Authors: Alexandra Martinelle, Emma Lindsö, Viggo Nylén Advisor: Kristina Artsberg Key words: Revenue recognition, IFRS 15, earnings management, faithful representatio

Marknaden för brobyggnad i Sverige är idag så god att företagen tvingas tacka nej till förfrågningar på grund av tidsbrist. Det är svårt att rekrytera nya konsulter eftersom det råder brist på arbetskraft med rätt kompetens, för att undvika att tacka nej till arbete är en potentiell lösning på tidsbristen att effektivisera arbetet. I samarbete med Skanska Tekniks brogrupp i Malmö utreder därför de

Background: For most companies that handle large material flows there are buffers between different stages in the supply chain, often referred to as inventory. The main reasons for having these inventories are to achieve economies of scale when handling material flows and to buffer against uncertainties when matching demand and supply. Hence, the main objective in inventory control is to decide

INTRODUCTION. Prolonged cardiopulmonary resuscitation (CPR) with manual chest compressions (CC) during simultaneous percutaneous coronary intervention (PCI) is exceedingly difficult, with high mortality rates. The use of a mechanical CC (MCC) device can overcome the ordeal of manual CC. The aims of this thesis were to investigate the impact of the introduction of the LUCAS™ MCC device in the cath-

Nowadays importance of water balance regarding measurements and water cycle pathways are of prime interest in a new perspective. Global issues, like Earth warming, or regional planned uses of water, e.g. irrigation, demand an increase in accuracy and coverage of different components of the water balance. Precipitation and the water loss from vegetation and soil, called Evapotranspiration (ET), are

Populärvetenskaplig sammanfattning: Krkonoše national park är beläget i Sudeterna vid gränsen mellan Tjeckien och Polen. Parken karakteriseras av stora variationer i altitud och ett mosaikliknande vegetationsmönster. Det komplexa landskapet medför svårigheter vid val av klassificeringsteknik och skala för produktion av tillförlitliga markanvändningskarteringar. Denna studie syftar i första hand tiThe Krkonoše National Park is located in the Sudetes mountain range at the Czech - Polish border. It is characterized by large variations in altitude and a mosaic vegetation pattern. The complex landscape raises the issues of appropriate classification techniques and scales. The first aim of this study is to produce a land cover map using 21 classes based on a rule-based classification system and

On January 1, 2009, new rules regarding limitations of the deductibility of intra-group interest payments came into force in the Swedish legislation. The rules aim to prevent the use of certain tax planning practices, where a company appropriates itself tax advantages by taking advantage of the unlimited right to deduct interest expenses. The tax advantage is ensued when the paying company makes a

En vegetationskarta och en digital höjdmodell har gjorts över ett 54 km2 stort område beläget på Svalbards västkust, vid Isfjorden. Vegetationskartan är baserad på flygbilder och en undersökning gjord i fält under juli månad 1994. Systemet som användes vid klassificeringen av de olika vegetationstyperna är utarbetad av Elven et al. (1990) för en liknande studie i Gipsdalen på Svalbard. Vår vegetat

Berggrunden i sydvästra Sverige består av bergarter som deformerades och metamorfoserades under den Svekonorvegiska kontinent kollisionshändelsen. Den så kallade ”Sveconorwegian Frontal Deformation Zone” norr om Vättern och Protoginzonen söder därom anses utgöra den östligaste gränsen för Svekonorvegisk omarbetning. Söder om Vättern är Protoginzonen en 20-30 km bred N-S deformationszon. FortsättniThe bedrock in the southwest of Sweden was deformed and metamorphosed during the Sveconorwegian orogeny. The Sveconorwegian Frontal Deformation Zone north of the lake Vättern and the Protogine Zone south of the lake is regarded as the eastmost boundary of Sveconorwegian reworking. South of lake Vättern the Protogine Zone is 20-30 km wide made up of a system of discrete ductile (and locally brittle

The strain on water resources with the increased man-induced environmental changes through water pollution, is creating a growing demand in the understanding and management of complex hydrological systems where both water quality and quantity are concerned. This is beyond the capabilities of lumped models and more advanced tools are needed to predict these effects and hence the need for physically