Hur kan producentkooperativa företag utforma sina nyckeltal så att de är anpassade till företagets vision och styrelsens intressen? - en fallstudie av Skånemejerier

Syftet med uppsatsen är att utforma en teoretisk nyckeltalsmodell som är lämplig att använda i ett producentkooperativ och som är anpassade för företagets vision och styrelsens intressen. Detta utför vi med hjälp av en fallstudie då vi valt ett kvalitativt och abduktivt angreppssätt. För insamling av empiri har vi i vårt fallföretag utfört djupintervjuer. De teorier vi valt att arbeta med är; agentteorin, nyckeltal, Balanced Scorecard samt producentkooperativ. Resultatet av vår insamlade empiri och den teori vi valt att fokusera på har mynnat ut i att vi har konstruerat ett Balanced Scorecard anpassat till ett producentkooperativ vilket underlättar uppföljningen mellan ledning och styrelse

A Contraction Based Solution for the Improvement of Fish Ladder Attraction Flow

A new, potentially cost efficient, concept for improving the attraction flow to a fish ladder has been investigated in a case study. For the upstream migrating Atlantic salmon to reach the fish ladder and by-pass the case study hydropower plant, it must be able to localize the attraction flow where it enters the main flow from the tailrace of the hydropower plant in the so-called confluence area. Here the comparatively small and limited attraction flow from the old river channel must be improved in order to be able compete with the substantially larger main flow. The objective of the present study is to investigate the feasibility of a new concept for further improvement of the attraction flow using guiding walls forming a contraction channel. Field measurements were performed tracing tagged fish in the confluence area downstream of the case study hydropower plant in order to understand the movement pattern of the fish. Based on the results, and results from bathymetry measurements in the same area, a physical scale model was constructed where it was experimentally demonstrated that it is hydraulically feasible to construct guiding walls, forming a contraction, which accelerate the attraction flow and generate a concentrated turbulent jet with a higher velocity, while keeping the flow rate unchanged. The attraction flow penetrates about half-way (70 m) into the main flow and reaches the position where most fish are positioned according to fish position measurements and therefore potentially has a good ability to attract upstream migrating fish. There is no negative impact on the water level in the confluence area and thereby not on electricity production. It was shown that the results can be scaled up to prototype conditions and the strategy can presumably be generalized to similar flow situations, existing at other hydropower plants, allowing for improved upstream fish migration in coexistence with a sound hydropower production

Energy efficient fish attraction

Fish migration past a hydro power plant (HPP) requires not only flow in the actual fish passage (e.g. fish ladder) but also sufficient water to attract the fish to the entrance. Such attraction water is typically created by spilling water of the order of 10 m3/s, and there are potential savings if the amount of water can be reduced without loss of functionality. The possibility to use ejectors (jet pumps) to pump water from the area downstream of the HPP into the fish passage has been investigated with physical model tests and numerical modelling (CFD). The ambition has been to make use of fairly simple geometries without changing the layout of the suggested fish ladder, and a solution in which the ejectors are located in a separate channel parallel to the fish ladder has been evaluated. The results show that the required spill can be reduced to 1/3 despite the low head (7 m) of the considered HPP, and the savings will be even larger in HPPs with higher head. More energy efficient ways to attract fish can be obtained if the jets are positioned within the actual fish way, but a prerequisite for such solution is that the fish is not intimidated by the jets. Another interesting option to evaluate is the possibility to guide the fish to the fish ladder entrance by an array of individual jets positioned in the river. To investigate these ideas tests with live fish are scheduled during second half of 2018

Atlantic salmon in regulated rivers: Understanding river management through the ecosystem services lens

Known as the "king of fishes," the Atlantic salmon (Salmo salar, Salmonidae) is an iconic freshwater species whose contribution to human well-being has long been recognized, as have widespread declines in its abundance, partly due to river regulation. To understand how salmon conservation has been addressed within the ecosystem services (ES) framework, we synthesized the peer-reviewed literature on ES provided by salmon in regulated rivers. We developed a search string to capture allusions to provisioning, regulating, supporting and cultural ES and assessed the results to identify knowledge gaps. The effects of hydropower on fisheries catches and on modelled populations were shown in several publications. Overall, few studies focused explicitly on ES from salmon and hydropower; this is surprising given the considerable body of literature on salmon in regulated rivers. Wild salmon as a food source and other provisioning services are less important today than historically. Because predators such as salmon are important for facilitating biodiversity by cycling nutrients and controlling food webs, there is a scope of work for future assessments of these regulating and supporting services. Few papers explicitly addressed cultural ES, despite the salmon's longstanding iconic status; this is a knowledge gap for future ES assessments in relation to hydropower. The influence of ES assessments for policy makers is growing through the Intergovernmental Panel for Biodiversity and Ecosystem Services (IPBES) and the post-2020 biodiversity strategy. Explicitly addressing ES poses an opportunity for river managers to raise awareness of aquatic conservation efforts and well-informed decision-making for sustaining ES

Exploring the genetics of irritable bowel syndrome: A GWA study in the general population and replication in multinational case-control cohorts

OBJECTIVE: IBS shows genetic predisposition, but adequately powered gene-hunting efforts have been scarce so far. We sought to identify true IBS genetic risk factors by means of genome-wide association (GWA) and independent replication studies. DESIGN: We conducted a GWA study (GWAS) of IBS in a general population sample of 11\u2005326 Swedish twins. IBS cases (N=534) and asymptomatic controls (N=4932) were identified based on questionnaire data. Suggestive association signals were followed-up in 3511 individuals from six case-control cohorts. We sought genotype-gene expression correlations through single nucleotide polymorphism (SNP)-expression quantitative trait loci interactions testing, and performed in silico prediction of gene function. We compared candidate gene expression by real-time qPCR in rectal mucosal biopsies of patients with IBS and controls. RESULTS: One locus at 7p22.1, which includes the genes KDELR2 (KDEL endoplasmic reticulum protein retention receptor 2) and GRID2IP (glutamate receptor, ionotropic, delta 2 (Grid2) interacting protein), showed consistent IBS risk effects in the index GWAS and all replication cohorts and reached p=9.31 710(-6) in a meta-analysis of all datasets. Several SNPs in this region are associated with cis effects on KDELR2 expression, and a trend for increased mucosal KDLER2 mRNA expression was observed in IBS cases compared with controls. CONCLUSIONS: Our results demonstrate that general population-based studies combined with analyses of patient cohorts provide good opportunities for gene discovery in IBS. The 7p22.1 and other risk signals detected in this study constitute a good starting platform for hypothesis testing in future functional investigations. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions

Efterfrågan på revisionsbyråernas tjänster för företag utan revisionsplikt : En studie om varför revisions- eller rådgivningstjänster efterfrågas

Titel: Efterfrågan på revisionsbyråernas tjänster för företag utan revisionsplikt. En studie om varför revisions- eller rådgivningstjänster efterfrågas. Bakgrund: Revisionsplikten avskaffades för de minsta företagen i Sverige 2010. Ett motiv bakom denna lagändring var att de minsta företagen skulle kunna få välja vilka revisions- och rådgivningstjänster de har behov av. Tidigare studier har gjorts i utländska företag för att se på varför företag anlitar en revisionsbyrå trots att det inte längre är lagstadgat. Vi vill utifrån detta studera varför företag i Sverige anlitar en revisionsbyrå för antingen revisions- eller rådgivningstjänster trots att de inte behöver det enligt lag. Syfte: Syftet med denna studie är att beskriva efterfrågan på revisionsbyråernas tjänster för de minsta företagen som går under gränsen för revisionsplikten. För att därefter skapa förståelse för varför företagen efterfrågar antingen revision eller rådgivning från revisionsbyråerna och utveckla en modell kring möjliga samband. Problemformulering: Hur kan efterfrågan på revisionsbyråernas tjänster förklaras för företag utan revisionsplikt? Metod: I denna studie har en kvalitativ undersökningsmetod använts med en abduktiv ansats. Primärdatan har samlats in genom besöksintervjuer hos både revisionsbyråer och företag utan revisionsplikt för att besvara vår frågeställning. Resultat: Vi har i denna studie kommit fram till att företag utan revisionsplikt efterfrågar rådgivning från en revisionsbyrå, främst operativ rådgivning. Denna efterfråga beror på att kompetensen saknas i företaget, vilket en revisionsbyrå kan tillföra. Respondenterna anser att en revisionsbyrå skapar en trygghet för både en själv och utomstående part, då den ekonomiska informationen blir korrekt utförd och därmed går att lita på.

Intrycksstyrning i arbetslivet : - En studie om mellanmänskliga relationer i anställningsintervjuer

som individen tror uppskattas i det sociala sammanhanget, så den får fram rätt framtoning? Frågor av denna karaktär har varit med att bygga upp denna uppsats och drivit oss att ta reda på mer. Ovanstående är temat som denna uppsats behandlar och utreder. I fokus står det mellanmänskliga mötet som sker under anställningsintervjun och hur intrycksstyrning används. För kandidaten och för rekryteraren är anställningsintervjun ett tillfälle då de båda i de flesta fall vill framstå i så god dager som möjligt. Intrycksstyrning är en metod för att skapa och förstärka intryck med hjälp av olika taktiker. Vi har med utgångspunkt i den symboliska interaktionismen hämtat både kunskap och inspiration och överfört dem till anställningsintervjun som är en del av rekryteringsprocessen. Symbolisk interaktionism fokuserar på kommunikation mellan människor och det område som vi studerat närmare. Vi har intervjuat tre rekryterare och tre kandidater som är anställda på Skol- och barnomsorgsförvaltningen inom Växjö kommun. Syftet med denna uppsats har varit att få en ökad förståelse och kunskap för hur människor agerar under anställningsintervjun. Vi har bland annat kommit fram till att parterna vill se intervjun som ett samtal istället för ett stelt förhör eller ett tillgjort skådespel. Vi har även kommit fram till att individerna vill agera mänskligt och tillåtas ha fel och brister istället för att ge sken och uppfattas som perfekta. Det har visat sig att det inte enbart är positivt att visa sina goda sidor och agera som en reklamkampanj. Det som framkom var att överdrivna förmågor förr eller senare kommer fram, därför är det av vikt att ha en allmänkunskap som gör det enklare att genomskåda intrycksstyrningen.Should an individual expose his true personality, express his emotions, reveal his inner-self and disclose exactly how he feels or should the individual assess the social environment and act according to what the individual deems to be the most acceptable behaviour in the social context, and so project the right impression? Questions like this have helped us to put together this essay and have motivated us to find out more. The above is the theme this paper deals with and investigates. Its focus is on the interpersonal interaction that takes place during a job interview and how impression management is used. For the candidate and the recruiter a job interview is a time when both want to appear in as good a light as possible. Impression Management is a method to create and reinforce an impression by using different tactics. We have, from theoretical starting points of symbolic interaction, obtained both knowledge and inspiration and transferred them to the job interview as part of the recruitment process. We have interviewed three recruiters and three candidates who are employed at Växjö municipality’s School and Child Care Administration. The aim of this thesis has been to achieve a better understanding and knowledge of how people inter-act during an employment interview. We have drawn the conclusion that both parties want to see the interview as a conversation instead of a rigid interrogation or play-acting. We also found that the two participants want to appear humane and accept faults and shortcomings instead of giving the impression of being perfect. It is not considered positive to only show their good sides as in an advertising campaign. What emerged was that exaggerated capabilities sooner or later are exposed. It is therefore important to have a general knowledge that makes it easier to expose impression management

Estimating localized pressure fluctuations in Gävunda hydropower tunnel

A numerical investigation of a hydropower tunnel has been implemented in this project. The tunnel geometry data were taken from a laser scanning of a tunnel positioned in Gävunda, Sweden. While the average cross-section of the tunnel is even, in accordance with the pre-excavation schematics, the instantaneous deviations are significant. ANSYS-CFX was applied for the simulations using a RANS approach with k-ε model for turbulence closure. To evaluate the results, the pressure was area averaged in 30 planes evenly spaced perpendicular to the flow direction inside the tunnel. Additionally, the pressure was sampled along a line running from the inlet to the outlet of the tunnel. Results show that the area averaged pressure is similar to the pressure modelled along the center line. This means that the roughness has a dominating effect on the bulk flow inside of the tunnel. Hence, cross-sectional based methods of evaluation (e.g. Gauckler-Manning) could potentially be used to evaluate the localized pressure inside the tunnel. Further evaluation show that the Gauckler-Manning and Haaland equation both can be used as an estimate of the modelled pressure inside of the tunnel. Both equations are highly dependent on the hydraulic radius and cross-sectional area. These results have many implications, continuous pressure measurements can potentially be used to monitor the structural integrity of tunnels. Similarly, tunnel data could be used to estimate pressure effects within the tunnel, which would enable easier and reliable risk assessment studies