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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
91

Conséquences de l’acclimatation à différents régimes thermiques sur les taux métaboliques standards des tacons du saumon de l’Atlantique(Salmo salar)

Beauregard, David 06 1900 (has links)
Les poissons vivant au sein d’une rivière sont soumis à des variations circadiennes de température pouvant influencer la croissance, la digestion et le métabolisme standard. Les modèles bioénergétiques utilisant les fonctions métaboliques pour déterminer la croissance d’un poisson ont souvent été élaborés avec des poissons acclimatés à des températures constantes. Ces modèles pourraient sous-estimer l’énergie dépensée par un poisson soumis à des températures fluctuantes. En utilisant la respirométrie par débit intermittent, les objectifs de ce travail étaient : (1) de quantifier les différences entre les taux métaboliques standards de poissons acclimatés à une température constante (20.2 oC ± 0.5 oC) et à des fluctuations circadiennes de température (19.8 oC ± 2.0 oC; 19.5 oC ± 3.0 oC) et (2) comparer deux méthodologies pour calculer les taux métaboliques standards de poissons sujets aux fluctuations circadiennes de températures : respirométrie (a) en température constante ou (b) en température fluctuante. Les poissons acclimatés à des fluctuations circadiennes de température ont des taux métaboliques standards plus élevés que des poissons acclimatés à une température constante. À 20.2 oC ± 0.5 oC, les taux métabolique standards ont été de 25% à 32% plus bas pour des poissons maintenus à une température constante que pour des poissons gardés sous des fluctuations circadiennes de température. Les méthodologies utilisées pour estimer les taux métaboliques standards de poissons sujets aux fluctuations de température offrent des résultats similaires. / Fish that inhabits river are subjected to circadian fluctuations in water temperature. These fluctuations can influence growth, digestion and metabolic processes. Bioenergetic models are traditionally modeled using data recorded from fish kept at constant water temperatures. These models could underestimate the energy spent by fish subjected to fluctuating temperatures. Thus, with intermittent-flow respirometry, the objectives of this study were to: (1) quantify the differences between standard metabolic rates of fish acclimatized to a constant temperature (20.2 oC ± 0.5 oC) and two circadian fluctuating temperatures (19.8 oC ± 2.0 oC; 19.5 oC ± 3.0 oC) and (2) compare two methodology for calculate standard metabolic rates of fish subjected to circadian fluctuating temperatures: intermittent-flow respirometry with (a) constant temperature or (b) fluctuating temperatures. Fish held at circadian fluctuating temperatures have higher standard metabolic rates than fish acclimatized to a constant temperature. At 20.2 oC ± 0.5 oC, standard metabolic rates was 25% to 32% lower for fish held at constant temperature than for fish held under circadian fluctuations. However, results of the two different strategies used to calculate standard metabolic rates of fish subjected to circadian fluctuating temperatures did not differ.
92

Dynamics of astaxanthin, tocopherol (Vitamin E) and thiamine (Vitamin B1) in the Baltic Sea ecosystem : Bottom-up effects in an aquatic food web

Häubner, Norbert January 2010 (has links)
The thesis combines laboratory experiments and field expeditions to study production, transfer and consumption of non-enzymatic antioxidants and thiamine in an aquatic food web. In particular, I (1) documented spatial and seasonal variation of tocopherols and carotenoids in the Baltic Sea pelagic food web, and (2) examined the effects of abiotic and biotic factors on tocopherol, carotenoid and thiamine concentrations in phytoplankton, zooplankton and fish. Moderate differences in temperature and salinity affected α-tocopherol, β-carotene and thiamine production in microalgae. Furthermore, the results suggest that acute stress favors the expression of non-enzymatic antioxidants rather than enzymatic antioxidants. Because production of α-tocopherol, β-carotene and thiamine differ markedly between microalgae, the availability of non-enzymatic antioxidants and thiamine is likely to be highly variable in the Baltic Sea and is difficult to predict. The transfer of non-enzymatic antioxidants from phytoplankton to zooplankton was biomass dependent. The field expeditions revealed that phytoplankton biomass was negatively associated with α-tocopherol concentration in mesozooplankton. Thus, increased eutrophication of the Baltic Sea followed by an increase in phytoplankton biomass could decrease the transfer of essential biochemicals to higher levels in the pelagic food web. This could lead to deficiency syndromes, of the kind already observed in the Baltic Sea. Astaxanthin is synthesized from precursors provided by the phytoplankton community. Thus biomass dependent transfer of astaxanthin precursors from phytoplankton to zooplankton could be responsible for astaxanthin deficiency in zooplanktivorous herring. Astaxanthin in herring consists mostly of all-Z-isomers, which are characterized by low bioavailability. Therefore, astaxanthin deficiency in salmon could be explained by the low concentration of this substance and its isomeric composition in herring.
93

Conséquences de l’acclimatation à différents régimes thermiques sur les taux métaboliques standards des tacons du saumon de l’Atlantique(Salmo salar)

Beauregard, David 06 1900 (has links)
Les poissons vivant au sein d’une rivière sont soumis à des variations circadiennes de température pouvant influencer la croissance, la digestion et le métabolisme standard. Les modèles bioénergétiques utilisant les fonctions métaboliques pour déterminer la croissance d’un poisson ont souvent été élaborés avec des poissons acclimatés à des températures constantes. Ces modèles pourraient sous-estimer l’énergie dépensée par un poisson soumis à des températures fluctuantes. En utilisant la respirométrie par débit intermittent, les objectifs de ce travail étaient : (1) de quantifier les différences entre les taux métaboliques standards de poissons acclimatés à une température constante (20.2 oC ± 0.5 oC) et à des fluctuations circadiennes de température (19.8 oC ± 2.0 oC; 19.5 oC ± 3.0 oC) et (2) comparer deux méthodologies pour calculer les taux métaboliques standards de poissons sujets aux fluctuations circadiennes de températures : respirométrie (a) en température constante ou (b) en température fluctuante. Les poissons acclimatés à des fluctuations circadiennes de température ont des taux métaboliques standards plus élevés que des poissons acclimatés à une température constante. À 20.2 oC ± 0.5 oC, les taux métabolique standards ont été de 25% à 32% plus bas pour des poissons maintenus à une température constante que pour des poissons gardés sous des fluctuations circadiennes de température. Les méthodologies utilisées pour estimer les taux métaboliques standards de poissons sujets aux fluctuations de température offrent des résultats similaires. / Fish that inhabits river are subjected to circadian fluctuations in water temperature. These fluctuations can influence growth, digestion and metabolic processes. Bioenergetic models are traditionally modeled using data recorded from fish kept at constant water temperatures. These models could underestimate the energy spent by fish subjected to fluctuating temperatures. Thus, with intermittent-flow respirometry, the objectives of this study were to: (1) quantify the differences between standard metabolic rates of fish acclimatized to a constant temperature (20.2 oC ± 0.5 oC) and two circadian fluctuating temperatures (19.8 oC ± 2.0 oC; 19.5 oC ± 3.0 oC) and (2) compare two methodology for calculate standard metabolic rates of fish subjected to circadian fluctuating temperatures: intermittent-flow respirometry with (a) constant temperature or (b) fluctuating temperatures. Fish held at circadian fluctuating temperatures have higher standard metabolic rates than fish acclimatized to a constant temperature. At 20.2 oC ± 0.5 oC, standard metabolic rates was 25% to 32% lower for fish held at constant temperature than for fish held under circadian fluctuations. However, results of the two different strategies used to calculate standard metabolic rates of fish subjected to circadian fluctuating temperatures did not differ.
94

Transposable elements in the salmonid genome

Minkley, David Richard 30 April 2018 (has links)
Salmonids are a diverse group of fishes whose common ancestor experienced an evolutionarily important whole genome duplication (WGD) event approximately 90 MYA. This event has shaped the evolutionary trajectory of salmonids, and may have contributed to a proliferation of the repeated DNA sequences known as transposable elements (TEs). In this work I characterized repeated DNA in five salmonid genomes. I found that over half of the DNA within each of these genomes was derived from repeats, a value which is amongst the highest of all vertebrates. I investigated repeats of the most abundant TE superfamily, Tc1-Mariner, and found that large proliferative bursts of this element occurred shortly after the WGD and continued during salmonid speciation, where they have produced dramatic differences in TE content among extant salmonid lineages. This work provides important resources for future studies of salmonids, and advances the understanding of two important evolutionary forces: TEs and WGDs. / Graduate / 2019-04-19
95

Genesis and distribution of lithium enriched pore brines at the Salar de Uyuni, Bolivia

Schmidt, Nadja 13 May 2020 (has links)
With a size of ~10,000 km² the Salar de Uyuni is the largest salt lake in the world. It is located at a height of 3,653 m a.s.l. in the southern part of the Bolivian Altiplano, an endorheic high plateau separating the Eastern and Western cordillera of the Andes. The salt flat is characterized by an alternating sequence of evaporate layers mainly consisting of halite and lacustrine mud layers up to a depth of at least 220 m, whereby the stratification is ascribed to the alternation of dry and humid climatic phases during the Quaternary. With estimated 7 Mio tonnes in brine, the salt lake is considered the world’s largest Li deposit. Knowledge About genesis and distribution of Li is essential for the possible extraction of Li and other valuable elements from the brine in a commercial scale, which is the driving force for the Investigation of hydrochemical properties of the Salar de Uyuni. Practical work comprised the sampling of brines from drilled wells and along transects, salts from the surface, sampling of streams, rocks and sediments in the catchment, as well as chemical and isotopical analyses. The surface catchment, delineated with ArcGIS, has a size of 63,000 km² and is mainly characterized by volcanic deposits as ignimbrites, and unconsolidated sediments, salt deposits and lacustrine material in widespread flood plains. The pores of the upper salt crust, which shows a varying thickness of 2-11 m, are filled with a saturated NaCl brine rich in Mg, K, Li and B. The distribution of Li along the salt lake is inhomogeneous, with two regions of significantly higher concentrations up to 1.5 g/L in the southern part near the delta of the main inflow Río Grande and in the northern part, compared to an average of 0.3-0.4 g/L in brine. The age of brines from the upper salt crust was determined to 6,200 - 13,340 years, corresponding in age to the surrounding evaporates and showing a stable stratification with depth. However, a local mixing of the brine with freshwater feeding from groundwater Aquifers especially near the shore of the salar was observed by the analysis of δ2H and δ18O in the brines. The distribution of stable isotopes also shows the strong influence of evaporation, even smaller tributaries feeding the Río Grande are enriched in heavy isotopes of H and O. Element to bromine ratios in the brine showed that Li, K and Mg are not removed from solution by the formation of precipitates, but are rather released from clay minerals by ion exchange leading to their enrichment in the pore brine. Analyzed rocks, mostly of rhyolitic and dacitic type, show moderate lithium concentrations in the range of 4 to 37 mg/kg. Different types of digestion revealed that rock types occurring in the Salar de Uyuni catchment are a substantial supplier of lithium by the intensive physical and chemical weathering due to the specific environmental conditions. Increased Lithium concentrations in rock and sediment samples from the volcano flanks south of the salar indicate, that the southern catchment is the main supplier of lithium to the salt lake. The enrichment of lithium could also be observed by the analysis of superficial salts from the upper crust. Salt efflorescences are significantly enriched regarding Li, K, Mg and other Ions compared to the surface within the polygons. The enrichment of Li in brine occurs all-Season along shrinkage cracks at polygon borders, where brine rises up, water evaporates and NaCl precipitates, leaving a solution even more concentrated in Li and other solutes as Br, B, K and Mg. In conclusion, the accumulation of lithium in the brine of the Salar de Uyuni results from the combination of various site-specific circumstances, which are analyzed and discussed in the present thesis. / Mit einer Größe von ~10.000 km² ist der Salar de Uyuni der größte Salzsee der Welt. Er befindet sich auf einer Höhe von 3.653 m im Süden des bolivianischen Altiplano, einer abflusslosen Hochebene zwischen der Ost- und Westkordillere der Anden. Der Salzsee besteht bis zu einer Tiefe von mind. 220 m aus einer Wechselfolge evaporitischer Schichten (hauptsächlich halitisch) und lakustrinen Tonschichten, wobei die Schichtung auf den Wechsel von trockenen und feuchten klimatischen Phasen während des Quartärs zurückzuführen ist. Mit einer geschätzten Menge von 7 Mio. t gilt der Salzsee als die gegenwärtig größte Li-Ressource der Welt. Das Wissen über Genese und Verteilung von Li ist grundlegend für eine mögliche Gewinnung von Li und anderen Elementen in kommerziellem Maßstab, worin sich die Motivitation für die Untersuchung hydrochemischer Eigenschaften des Salar de Uyuni begründet. Praktische Tätigkeiten umfassten die Probenahme von Solen aus eigens gebohrten Brunnen und entlang von Transekten, die Entnahme von Oberflächensalzen, die Beprobung von Zuflüssen, Gesteinen und Sedimenten im Einzugsgebiet, sowie deren chemische und isotopische Analytik. Das oberflächliche, mittels ArcGIS ermittelte Einzugsgebiet, weist eine Größe von 63.000 km² auf und besteht hauptsächlich aus vulkanischen Gesteinen wie Ignimbriten und unverfestigten Ablagerungen, Salzausblühungen und lakustrinen Sedimenten in ausgeprägten Überschwemmungsebenen. Die Poren der obersten, zwischen 2 und 11 m mächtigen Salzschicht, sind mit einer an NaCl gesättigten Salzlösung, die reich an Mg, K, Li und B ist, gefüllt. Die inhomogene Verteilung von Li im Salzsee weist zwei Bereiche signifikant erhöhter Konzentrationen von bis zu 1,5 g/L auf, und zwar im südlichen Einmündungsbereich des Hauptzuflusses Río Grande und im Nordosten etwa 20 km von der Küste entfernt, verglichen mit einem durchschnittlichen Gehalt von 0,3-0,4 g/L in der Sole. Das Alter der Solen der obersten Salzkruste wurde auf 6.200 – 13.340 Jahre bestimmt, was dem Alter der umgebenden Evaporite entspricht und eine stabile Schichtung aufweist. Allerdings weist die Analytik von δ2H und δ18O auch auf eine lokale Vermischung der Sole mit Frischwasser aus ufernahen Aquiferen hin. Die Verteilung der stabilen Isotope δ²H und δ18O deutet auf einen signifikanten Einfluss der Verdunstung auf die Entwicklung der Porenlösung hin, denn auch kleinere Zuflüsse zum Salar sind angereichert an 2H und 18O. Das Verhältnis verschiedener Elemente zu Brom zeigt, dass Li, K und Mg weniger durch die Ausfällung von Salzen aus der Lösung entfernt, sondern eher durch Ionenaustausch aus Tonmineralen freigesetzt und folglich in der Sole angereichert werden. Die analysierten Gesteine, hauptsächlich rhyolitischen und dazitischen Typs, weisen moderate Lithiumkonzentrationen von 4 – 37 mg/kg auf. Die Anwendung verschiedener Aufschlüsse zeigte, dass die im Einzugsgebiet des Salar de Uyuni vorkommenden Gesteinstypen aufgrund der intensiven physikalischen und chemischen Verwitterung unter den spezifischen Umweltbedingungen eine wesentliche Quelle des Lithiums im Salzsee sind. Erhöhte Li-Konzentrationen in Gesteinen und Sedimenten der vulkanischen Flanken südlich des Salars deuten auf das südliche Einzugsgebiet als hauptsächlichen Zulieferer für Li hin. Die Anreicherung von Li wurde auch mittels der Untersuchung der Salze der obersten Kruste bestätigt. Im Vergleich zur Oberfläche innerhalb der Polygone sind die Salzausblühungen entlang der Polygonränder signifikant an Li, K, Mg und anderen Ionen angereichert. Die Anreicherung von Li geschieht ganzjährig entlang der Schrumpfungsrisse an Polygonrändern, indem die Sole durch kapillare Kräfte aufsteigt, Wasser verdunstet und NaCl ausfällt. Schließlich bleibt eine an Li und anderen Ionen wie Br, B, K und Mg noch stärker aufkonzentrierte Lösung zurück. Schlussfolgernd resultiert die Akkumulation von Lithium in der Porenlösung aus der Kombination zahlreicher standortspezifischer Faktoren, welche innerhalb der vorliegenden Arbeit untersucht und bewertet wurden.
96

Löslichkeitsgleichgewichte mit Lithiumsalzen und deren Modellierung mit dem Fokus auf das Salar-Brine-System bei tiefen Temperaturen

Sohr, Julia Christine 20 June 2022 (has links)
Eine grundlegende Herausforderung bei der Gewinnung von Lithiumsalzen aus den Brines der südamerikanischen Salzseen stellt die Trennung von Lithium- und Magnesiumsalzen dar. Bei der klassischen salaren Eindunstung fallen schwer zu trennende Salzgemische und Doppelsalze an. Eine effektive Möglichkeit zur Abtrennung von Magnesiumsalzen kann die fraktionierte Kristallisation von Salar-Brines bei tiefen Temperaturen sein. Die vorliegende Arbeit untersucht die Lösegleichgewichte und Prozesse im System 2Li+ , Mg2+ || 2Cl - , SO42- – H2O bei Temperaturen zwischen 25°C und -30°C experimentell und stellt thermodynamische Modelle (Ionenwechselwirkungsmodell nach Pitzer und modifiziertes BET-Modell) zu deren Beschreibung zur Verfügung. Diese Modelle bieten eine Grundlage für die Simulation und Umsetzung von Tieftemperatur-Prozessschritten zur Gewinnung reiner Lithiumsalze. Ein möglicher Prozess zur Abreicherung von Magnesium aus hochkonzentrierten Lithiumchlorid-Lösungen durch Tiefkühlung wurde experimentell im Pilotmaßstab und modell-rechnerisch nachvollzogen.
97

Využití hmotnostní spektrometrie ke stanovení markerů oxidativního stresu a mykotoxinů / Application of Mass Spectrometry for the Determination of Oxidative Stress Markers and Mycotoxins

Čumová, Martina January 2015 (has links)
The first topic presented in the dissertation thesis is determination of isoprostanes as markers of oxidative stress and other compounds affected by presence of oxidative stress. Isoprostanes iPF2-III, iPF2-VI, iPF2-VI, astaxanthin and polyunsaturated fatty acids (PUFA), especially arachidonic acid (AA) were monitored in Atlantic salmon eggs (Salmo salar). Methods for the determination of these compounds have been developed and optimized using chromatographic separation coupled to conventional or mass spectrometric detection. Freshly laid eggs, eyed embryos and non-viable eggs were used to test a general hypothesis that egg viability can be affected by susceptibility to oxidative stress, either through the specific fatty acid concentration and/or the antioxidant capacity of the eggs. Levels of isoprostanes and arachidonic acid (AA) were significantly higher in non-viable eggs than in control (eyed embryos) as well as relative abundance of PUFA. While no difference of isoprostanes was found between freshly laid and control those from the Atlantic stock except iPF2-VI which was observed under the LOQ in the control. Higher levels of PUFA and AA in comparison with the control were observed in the freshly laid eggs. However, the only statistically significant difference was observed in the amount of astaxanthin. Different levels of PUFA and astaxanthin may be related to their biochemical consumption during the development of eggs. This work evaluated potential effect on the viability of eggs Salmo salar due to the presence of oxidative stress. The monitoring of mycotoxins in food and feed was the subject of the second topic. Mycotoxins are secondary metabolites produced by fungi. They are ubiquitous undesirable natural contaminants that are toxic for humans and animals. Today are known more than 500 mycotoxins. However, only few of them are regulated by the European Union. The European Food Safety Authority (EFSA) was asked by the European Commission to provide a scientific opinion on other mycotoxins for which statutory limits could be developed. In this study is proposed simultaneous screening allowing fast, reliable and sensitive approach, identification and quantification of 17 mycotoxins in food and feed sample. The method includes both mycotoxins regulated by the EU and selected mycotoxins required by the EFSA (aflatoxins, deoxynivalenol, nivalenol, zearalenone, fumonisin, ochratoxin A, T-2 toxin, HT-2 toxin, enniatins and beauvericin). Analytes are isolated by the modified QuEChERS method. For separation and target mycotoxins detection, ultra-performance liquid chromatography coupled to tandem mass spectrometry (UPLC –MS/MS) was employed. The method also allows determination of ergot alkaloids (ergocornine, ergosine, ergocryptine, ergocristine and their respective epimers). The developed method was used either for monitoring mycotoxins and ergot alkaloids in feed and raw materials and barley and malt prepared from it.
98

Demokrati i gråzonen? : En demokratiteoretisk värdering av överenskommelsen mellan staten och Sveriges Kommuner och Regioner (SKR) om förlossningsvård och kvinnors hälsa 2023. / Democracy in the Gray Zone? : A Democratic Theoretical Evaluation of the Agreement between the Swedish Government and the Swedish Association of Local Authorities and Regions (SALAR) on Maternity Care and Women’s Health 2023.

Andreassen, Felicia January 2023 (has links)
The relationship between the Swedish government and the Swedish Association of Local Authorities and Regions (SALAR) has sparked debates, particularly regarding the agreements established in the healthcare sector. These agreements strive to ensure national equivalence while allowing municipal influence in governance. However, the agreements entail closed negotiations and bestow decision-making authority upon SALAR – a non-public employers' and interest organization funded by tax money – representing the municipalities. Despite their significance, limited research has explored the utilization and repercussions of these agreements, especially concerning their democratic implications. This knowledge gap is striking given the regional authorities' substantial management of tax revenues and primary responsibility for healthcare, as regional democracy has received scant attention in political science research and society. Therefore, this thesis aims to bridge this gap by mapping and evaluating the democratic legitimacy of the agreement development process between the government and SALAR. The focus of analysis is on the 2023 agreement relating to maternity care and women's health. The empirical material includes accessible documents, as well as interviews with individuals knowledgeable about the decision-making process and those anticipated to have gained insights. Through reconstructing the decision-making process and employing two contrasting democratic ideals – the traditional representative model and the network-based multi-actor model – this study uncovers the challenges encountered in upholding these ideals during the agreement development. Notably, the democratic values of accountability, openness, and transparency were significantly compromised. Therefore, the decision-making process can be assessed as lacking full democratic legitimacy.
99

Balanskravet : – En studie över hur två kommuner med olika ekonomiska förutsättningar hanterar balanskravet

Haddad, Maria, Olsson, Karolina January 2010 (has links)
<p>För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans. Balanskravet fyller sin funktion men när balanskravet utformades tog inte lagstiftaren hänsyn till kommuner med stark ekonomi utan kravet är främst utformat för kommuner med svag ekonomi, vilket skapat inlåsningseffekter av överskotten från kommuner med stark ekonomi. Kritiken av balanskravets utformning har belysts än mer på grund av lågkonjunkturens effekt, och även gjort regeringen medveten om problemet. Därför finns det intresse att undersöka hur en kommun med stark respektive svag ekonomi hanterar balanskravet.</p><p> </p><p>Syftet med studien är att undersöka hur Västerås kommun och Eskilstuna kommun hanterar balanskravet.</p><p> </p><p>För att analysera och förstå hur de två utvalda kommunerna hanterar balanskravet utifrån deras ekonomiska förutsättningar har den kvalitativa metoden använts för att uppnå en djupare förståelse.  Dessutom har den deskriptiva/induktiva metoden använts för att ta reda på varför de normativa teorierna inte varit framgångsrika i olika sammanhang. För att göra en jämförelse har en enhetlig analysmodell konstruerats för att påvisa kommunernas finansiella styrka.</p><p> </p><p>Resultatet av undersökningen visar att Västerås kommun och Eskilstuna kommun har olika förhållningssätt till hur de hanterar balanskravet. Slutsatsen visar att balanskravet inte är utformat och anpassat för att hantera konjunktursvängningar. Även att kommuner med stark ekonomi hämmas av inlåsningseffekten, detta har gjort att kommunerna själva skapat egna lösningar som fyller olika funktioner inom respektive kommun. Dessa lösningar går inte att finna i förarbetena till regelverket, men grundtanken i lösningarna har varit densamma; att underlätta hanteringen av konjunktursvängningar och komma runt inlåsningseffekterna.</p> / <p>To cope with the municipalities and county councils perennial deficits in the early 1990s, the concept of good financial management was inserted in 1992 to create a balance between income and expenditure. When there is no existing clear definition of the concept good financial management, introduced as a complement a specific demand of balance in 1998. The demand of balance means that revenue shall be larger than the costs, that are the economy shall be in balance. The basic idea and intent with insertion of demand of balance is that each generation in the municipalities, shall take responsibility for the cost they decides whether and consume, and create a long-term stable development of economy. If a municipalities not achieve to get the economy in balance and declare a deficit, shall the negative outcome according 8kap 5a§ Local Government Act compensated within three years unless there is no existing especial reasons, and can therefore depart from a budget in balance. The demand of balance satisfies its own intent and basic idea, but when the demand of balance was explicate did not the lawmaker make allowances to municipalities with a strong financial position. The demand of balance is specific explicated for municipalities with a weak financial position, which created the lock-in effects of the surpluses for municipalities with a strong financial position. Criticism of the demand of balance has been elucidated more because of the impact of the recession effect, and also made the Government aware about the problem. There is therefore of interest to investigate how a municipality with a strong respective a weak financial position manage the demand of balance.</p><p> </p><p>The purpose of the study is to investigate how Västerås municipality and Eskilstuna municipality manages the demand of balance.</p><p> </p><p>To analyze and understand how the two selected municipalities manage demand of balance based on their economic prerequisites have the qualitative methodology been applied to achieve a deeper understanding.  In addition, the descriptive/inductive method used to determine why the normative theories have not been successful in different contexts. To make a comparison, a unified analytical model has been designed to demonstrate the financial strength of the municipalities.</p><p> </p><p>The results of the study show that Västerås municipality and Eskilstuna municipality has different approaches to how they manage the demand of balance. The conclusion indicates that the demand of balance is not explicated and adapted to handle cyclical fluctuations. Although the municipality with a strong economy is hampered by the lock-in effect, this has meant that the municipalities created their own solutions that serve different functions in each municipality. These solutions cannot be found in the legislative history of the regulatory framework, but the basic idea of the solutions has been the same; to facilitate the handling of cyclical fluctuations and get around the lock-in effects.</p>
100

Balanskravet : – En studie över hur två kommuner med olika ekonomiska förutsättningar hanterar balanskravet

Haddad, Maria, Olsson, Karolina January 2010 (has links)
För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans. Balanskravet fyller sin funktion men när balanskravet utformades tog inte lagstiftaren hänsyn till kommuner med stark ekonomi utan kravet är främst utformat för kommuner med svag ekonomi, vilket skapat inlåsningseffekter av överskotten från kommuner med stark ekonomi. Kritiken av balanskravets utformning har belysts än mer på grund av lågkonjunkturens effekt, och även gjort regeringen medveten om problemet. Därför finns det intresse att undersöka hur en kommun med stark respektive svag ekonomi hanterar balanskravet.   Syftet med studien är att undersöka hur Västerås kommun och Eskilstuna kommun hanterar balanskravet.   För att analysera och förstå hur de två utvalda kommunerna hanterar balanskravet utifrån deras ekonomiska förutsättningar har den kvalitativa metoden använts för att uppnå en djupare förståelse.  Dessutom har den deskriptiva/induktiva metoden använts för att ta reda på varför de normativa teorierna inte varit framgångsrika i olika sammanhang. För att göra en jämförelse har en enhetlig analysmodell konstruerats för att påvisa kommunernas finansiella styrka.   Resultatet av undersökningen visar att Västerås kommun och Eskilstuna kommun har olika förhållningssätt till hur de hanterar balanskravet. Slutsatsen visar att balanskravet inte är utformat och anpassat för att hantera konjunktursvängningar. Även att kommuner med stark ekonomi hämmas av inlåsningseffekten, detta har gjort att kommunerna själva skapat egna lösningar som fyller olika funktioner inom respektive kommun. Dessa lösningar går inte att finna i förarbetena till regelverket, men grundtanken i lösningarna har varit densamma; att underlätta hanteringen av konjunktursvängningar och komma runt inlåsningseffekterna. / To cope with the municipalities and county councils perennial deficits in the early 1990s, the concept of good financial management was inserted in 1992 to create a balance between income and expenditure. When there is no existing clear definition of the concept good financial management, introduced as a complement a specific demand of balance in 1998. The demand of balance means that revenue shall be larger than the costs, that are the economy shall be in balance. The basic idea and intent with insertion of demand of balance is that each generation in the municipalities, shall take responsibility for the cost they decides whether and consume, and create a long-term stable development of economy. If a municipalities not achieve to get the economy in balance and declare a deficit, shall the negative outcome according 8kap 5a§ Local Government Act compensated within three years unless there is no existing especial reasons, and can therefore depart from a budget in balance. The demand of balance satisfies its own intent and basic idea, but when the demand of balance was explicate did not the lawmaker make allowances to municipalities with a strong financial position. The demand of balance is specific explicated for municipalities with a weak financial position, which created the lock-in effects of the surpluses for municipalities with a strong financial position. Criticism of the demand of balance has been elucidated more because of the impact of the recession effect, and also made the Government aware about the problem. There is therefore of interest to investigate how a municipality with a strong respective a weak financial position manage the demand of balance.   The purpose of the study is to investigate how Västerås municipality and Eskilstuna municipality manages the demand of balance.   To analyze and understand how the two selected municipalities manage demand of balance based on their economic prerequisites have the qualitative methodology been applied to achieve a deeper understanding.  In addition, the descriptive/inductive method used to determine why the normative theories have not been successful in different contexts. To make a comparison, a unified analytical model has been designed to demonstrate the financial strength of the municipalities.   The results of the study show that Västerås municipality and Eskilstuna municipality has different approaches to how they manage the demand of balance. The conclusion indicates that the demand of balance is not explicated and adapted to handle cyclical fluctuations. Although the municipality with a strong economy is hampered by the lock-in effect, this has meant that the municipalities created their own solutions that serve different functions in each municipality. These solutions cannot be found in the legislative history of the regulatory framework, but the basic idea of the solutions has been the same; to facilitate the handling of cyclical fluctuations and get around the lock-in effects.

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