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Title: Why do some municipalities stop using the balanced scorecard? - A case study in three Swedish municipalities. Seminar date: 2014-06-05 Course: FEKH69 Authors: Denice Klytsareff, Pär-Ola Olsson, Hanna Tengeborg Advisor: Mikael Hellström Key words: Balanced scorecard, not for profit, municipality, management control, organizational change. Purpose: To describe and analyze why some Swe
I Marks & Spencer-domen tillät EUD för första gången gränsöverskridande förlustutjämning för koncerner, enligt Marks & Spencer-målet kan ett moderbolag ta emot ett dotterbolags förlust vid det fall dotterbolaget har uttömt alla möjligheter till att beakta förlusten i sin hemviststat. Med tiden har Marks & Spencer-undantaget utvecklats och sträcker sig idag till att även avse fasta drifThe ECJ allowed for the first time cross-border loss relief in the judgement of Marks & Spencer, according to the Marks & Spencer case ECJ granted a parent company loss relief with a subsidiary in another EU member state in case the subsidiary had exhausted the possibilities of taking losses into account in the state of residence. The case law has developed to also concern permanent establ
The Brazilian LGBT movement has established in the last decades a strategy of action based on the achievement of social transformations through law. The struggle for human rights has become the focal point of the LGBT agenda in the country. For this reason, the linkages between the Brazilian LGBT movement and the law have multiplied. Having the objective of reflecting on the articulations arising
Under anaerobic condition the specific growth rate of Lactobacillus reuteri DSM 17938 on different sugars, was analyzed using spectrophotometry. Electron acceptor (fructose) supported cells to cope with poor energy recovery by re-oxidising the NADH, thus enabling ATP formation thru acetate production, while fermenting glucose via the phosphoketolase pathway (PKP) and simultaneously operating via E
Syftet med denna uppsats är att undersöka till vilken grad FN:s deklaration om de universella mänskliga rättigheterna (UDHR) kan anses vara präglad av en västerländsk uppfattning om mänskliga rättigheter. För att avgöra detta tittar jag på dels UDHR:s tillkomst, dels på dess innehåll och jämför detta med andra rättighetskataloger och deras bakomliggande rättstraditioner. Fokuset ligger på hur UDHRThe purpose of this essay is to critically examine if the Universal Declaration of Human Rights (the UDHR) is characterized by a Western perception of human rights and to examine the effects of such a characterization. This is attempted through studying the process in drafting and passing the Declaration and by looking at the content of the Declaration. When looking at the drafting and passing o
Due to the progressing environmental problems related to global warming, the chemical industry is transitioning from fossil to renewable feedstocks. For added environmental benefits, surplus biomass from the agricultural industry which currently does not have any high-value applications can be used for production of chemicals. This master thesis is written as a part of the tech-no-economic analysi
Pure factory-made protein? Chlorophyll does not only make plants green, but is also a vital part of the plant. It allows the usage of photosynthesis. The chlorophyll production has 20 steps, some more studied and some less. An important but yet not biochemically classified protein in the production of chlorophyll is Xantha-L. The protein forms one of the rings in the structure of chlorophyll and
Cooling systems based on magnetic refrigeration are a promising and environmentally friendly alternative to commonly used gas-compression refrigeration. Magnetic refrigeration is based on the magnetocaloric effect. This effect denotes a temperature change of a magnetic material due to a change in its intrinsic magnetic properties, induced by a change in an external applied magnetic field. MnCoSi i
Abstract Title: Supporting the Innovation Process – An Exploration of Informal Control Mechanisms within Product Innovation Processes Seminar date: June 3, 2021 Authors: Oscar Månsson & Daniel Åhré Supervisor: Ulf Ramberg Course: BUSN09 – Degree Project in Strategic Management Purpose: This thesis aims to explore and understand the influence of informal control mechanisms within product
The aim of this study is to explore the relationship of recent Turkish immigrants with the city of Berlin through the lens of media and communication, and to identify the identity dynamics in this relationship. The relationship with, and links of immigrants to their countries of origin is a common subject in diaspora studies, human geography, and media and communication studies. However, more rese
En pandemi är ett typexempel på force majeure: det är en genomgripande händelse för hela samhället. Så också för byggbranschen. Under våren 2020 drabbades många entreprenader av personalbrist och leveransproblem. Störningarna var dock kortvariga och den övergripande bilden är att byggbranschen klarat sig förhållandevis väl genom pandemin. En långsiktig förändring är kravet på smittskyddsgärder. SyA pandemic is a classic example of force majeure. In spring 2020, due to the corona virus, a lot of construction sites was affected by a lack of personal and delivery problem. The problems were however only temporary, and the overall picture is that the construction business has done relatively well during the pandemic. Something that is permanent is the requirement for prevention of infection at
We live in a world built on consumerist values and a spatial rationale of capital accumulation. This modern society has led to architecture thriving through super consumption and super production ultimately leading to the generic. Cities and spaces that were usually rich in variation and texture have now become an architectural melting pot. Architecture has become smooth, simplified and reduced to
I detta examensarbete undersöks databasen Plantfacts som innehåller data om stålverk från hela världen. Syftet med detta är att utvärdera om det finns en koppling mellan primärt och sekundärt producerat stål och olika typer av stålverk i downstream-processer. För att utföra detta har databasen formaterats om i Excel med hjälp av Visual Basic for Applications (VBA). Från början var Plantfacts databIn this thesis the Plantfacts database is investigated, which contains data about steel plants from all over the world. The purpose is to evaluate wheter there is a coupling between primary and secondary steel and different types of steel plants in downstream processes. To achieve this, the database has been reformatted using Visual Basic for Applications (VBA) in Excel. Initially, the Plantfacts
Drönare används idag inom en rad områden. Projektet H24LEO, som drivs av Trafikflygarhögskolan vid Lunds Universitet (TFHS) och är finansierat av Vinnova, har som mål att utveckla och demonstrera en drönare driven av ett hybridiserat vätgasbränslecell-system baserat på PEM-tekniken. Denna drönare har som tilltänkt syfte att kunna erbjuda understöd i så kallade Search and Rescure-uppdrag hos SjöfarUnmanned Aerial Vehicles (UAV's) offer great versatility in the tasks that they may perform and they are today used in many sectors. The H24LEO project, administered by the Lund University School of Aviation, aims to develop and demonstrate a hybrid proton-exchange membrane fuel cell-powered UAV to aid in search and rescue operations performed by the Swedish Maritime Administration, and reduce
New perspectives on how to best market your brand or products is an ever changing subject. A seemingly unnoticed development in the eyes of ordinary people has been that marketing psychology has become more and more potent in the industry of marketers and brand developers. Benefitting from unconscious behaviors and manipulation has created tools for companies and organizations that this paper is s
I väpnade konflikter så väl som i fredstid har förekomsten av våldtäkter och dess utbredda straffrihet fördömts av FN och förbud mot detta har konsekvent erkänts inom det internationella samfundet. Denna ståndpunkt är dock en för- hållandevis ny strävan. Den sena reaktionen på de krigsrelaterade våldtäk- terna är delvis en konsekvens av att våldtäkt historiskt präglats av myter. My- ter så som attRape and other forms of sexual violence committed with impunity during armed conflicts as well as peacetime has been condemned by the UN and the international community. However, this position is a relatively new. The late reaction to the war-related rapes is partly a consequence of the fact that rape has historically been the subject of myths. Myths such as that rapes represent an inevitable resu
Uppsatsen behandlar de rättsliga regleringar som utgör gällande rätt vid häktning av unga mellan 15-17 år. Syftet för uppsatsen är att utreda om denna reglering är rättssäkert utifrån principen om förutsägbarhet. För att göra detta redovisas regleringen om frihetsberövande generellt, för att vidare begränsas till frihetsberövande genom häktning och sedermera behandla regleringen gällande unga mellThe thesis deals with the legal regulations that constitute the current law on the detention of young people aged 15-17. The purpose for the essay is to investigate whether this regulation is legally secure based on the principle of predictability. In order to do this, the regulation on deprivation of liberty is described in general, then limited to deprivation of liberty by means of detention and
Ett samboförhållande är ett förhållande mellan två personer som stadigvarande bor tillsammans i ett parförhållande och har gemensamt hushåll. Med parförhållande avses en förbindelse vari som regel ingår sexuellt samliv. Sexuellt samliv är alltså en förutsättning för att ett förhållande ska kunna konstituera ett samboförhållande. Men vad innebär detta krav egentligen? Att kräva att ett förhållandeA cohabiting relationship is a relationship between two people who permanently live together as a couple and have a joint household. To live as a couple means to live in a relationship in which a sex life is usually a part of. A sex life is thus a prerequisite for a relationship to be able to constitute a cohabiting relationship. But what does this requirement really mean? Having a sex life as a
The authors of this paper identified a gap in the debate revolving around innovation during a crisis and recognized the importance of exploring whether being highly innovative is universally desirable across all sectors during times of crisis. While previous research has emphasized the positive impact of innovation on performance, it is essential to investigate the negative impact of innovation an
In 1988 Hills proposed that stars can gain velocities above 500 km s−1 if they are in a stellar binary which gets disrupted by a super massive black hole (SMBH). One of the stars would get trapped in an elliptical orbit around the SMBH while the other gets ejected and obtains a relatively high velocity. Normally stars within galaxies have low peculiar velocities but stars ejected with velocities o
