More frequent and intensified rainfalls are expected to occur due to climate change in the nearfuture. This together with a higher proportion of paved areas increases the pressure on today?sstorm water systems (Risinger, 2014; Boverket, 2013; Stahre, 2006). Traditional storm watersystems (i.e. underground pipe systems) have during last decades started to be questioned(Olshammar & Baresel, 2012).

Due to the wide usage of different databases administrated by the Swedish government to keep control over its citizen?s the issue has arisen concerning if this information is subject for other purposes then originally acknowledged. Executives induced in recruitment for labour has over the years extended their need for information accumulated by these systems. Especially data from the criminal records registry are now being used as a normal step in the employment process among a vastly growing spectrum of enterprises and businesses all over the country. This thesis aims to illuminate the subject by grasp to what extent the described behaviour can be considered legally accepted according to the law or if these actions are inflicting with the foundational juridical principles that has to be ensured by the Swedish government due to our constitutional law.A strict jurisprudential method has been applied throughout the entire thesis to ensure the reliability of the results. The diversity of sources has gently been put together to assure the overall quality.

The purpose with this project is to explore and verify three renovating systems for Miljonprogrammet (common expression forbuildings constructed during the years 1965-1975 when over a million houses where built in Sweden) to take measure to thelargely transmission losses of these buildings. Many of the buildings from this period have similar constructions and thereforethe same techniques can be used to renovate several of them. This project only considers the climate scale, although thereare many more factors to concern for to efficient the buildings of Miljonprogrammet.This thesis presents examples of renovations carried out using two of the three renovation systems.The essay presents a reference house of choice on which we apply the three systems and calculate the new U-values,consumption of energy and the investment costs. The new U-values the building is given is matched to the values ofrecommendation for passive houses. Our reference house is a two story apartment building, located in the village ofLammhult, with brick facades at the ends and plaster at the long sides.

Differences between groups or individuals in a society with regards to access to information and communication technologies (ICTs) are known as the digital divide. The digital divide pertains to differences in physical access to computers and the Internet as well as knowledgein using technology. Important factors affecting the digital divide are disabilities, age, gender, socioeconomical background, ethnicity and geography. The digital divide appears on several levels: internationally, nationally, regionally and locally. Individuals who, for some reason, have limited or no access to information and communication technologies risk, among other things, to experience social exclusion.

In the last couple of decades, corporate law firms have rapidly grown to become both influential and highly profitable corporations in the business world. Today, the largest law firms are assumed to bear far greater resemblance to large and often multinational public limited companies than the small businesses generally associated with legal services. However, one interesting specific set them apart from the majority of other companies; the partnership and its interrelated profit sharing. The aim of this study has therefore been to investigate partner compensation systems in corporate law firms and further examine what implications chosen compensation systems have on the organizations. Using a multiple case study, including 7 of Scandinavia?s largest and most well known law firms, the results show that partner compensation systems are highly individual and the critical question is whether to employ seniority based or performance based compensation systems.

The retail banking market in Sweden is highly concentrated and oligopolistic. This has been confirmed by numerous reports from different competition authorities within the EU, for example the Swedish competition authority. A considerably high number of different sorts of competition barriers has been pointed out in these reports. The competition barriers are mainly directed to the smaller banks and the potential competition. The retail banking market in Sweden is dominated by four major banks, which together has over 80 percent of all market shares.

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

The increasing complexity in the development of a configurable real-time system has emerged new principles of software techniques, such as aspect-oriented software development and component-based software development. These techniques allow encapsulation of the system's crosscutting concerns and increase the modularity of the software. The properties of a component that influences the systems performance or semantics are specified separately in entities called aspects, while basic functionality of the property still remains in the component. When building a real-time system, different sets of configurations of aspects and components can be combined, resulting in different configurations of the system. The temporal behavior of the system changes and a way to ensure the predictability of the system is needed.

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

This report relate a concept study that consider a number of different proposals to improve the overcharging system in BAE Systems Ha?gglunds tracked vehicle series BvS10, to maintain sealevel power at extreme altitude.At high altitude the power losses beacuase of the air density that decreases, which results in less fuel can be burned. The decreasing of air density also gives rise to fatigue failure of the turbocharger unless power is reduced.The proposals shall be as required by BAE Systems Ha?gglunds economically sustainable and defensible from a packing perspective. That means the selected solution must have a reasonable price tag and at the same time a minimal impact on adjacent components.The basis for this thesis is based on benchmarking of both the auto industry as the flight industry, to find inspiration and tips for improvement.Some of the concepts have after gathering facts and calculations been excluded while other solutions has been considered as workable and thus interesting for BAE Systems Ha?gglunds.Initially the current turbochargingsystem was analyzed in order to determine the starting point and thus be able to fix the current problems surrounding high altitude driving.

Test bench for air bearingsThis thesis work consisted of bringing forward and defining the test parameters relevant for a test bench and constructing a test bench that can test and verify the largest existing air bearings that are of use in Micronic Laser Systems AB machines. Because the knowledge about air bearings is limited it is thought that with the help of the test bench the knowledge would increase and in that way improve the air bearings.After learning more about air bearings and their purpose at Micronic Laser Systems AB, I started the concept phase for the test bench. For each part in the test bench I consulted my two tutors, Torbjörn Hedevärn and Johan Bergqvist, at Micronic Laser Systems AB. The final concepts where documented as 3D-modells in Solidworks and some of them have been tested in Solidworks FEM-program.The test bench is designed so that, with the help of a pneumatic cylinder, 25 kilo weights are placed on the air bearing to test its stiffness, damping and the pressure performance under its surface area. To test these parameters the test bench has to have a pressure meter, accelerometer and a microcator.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

During the last few decades a new kind of business operation have developed and this hasforced organisations to adapt themselves to a new competitive environment characterized byincreased customer demands as well as a larger amount of competitors. Therefore companieshave had a shift in their strategies from focusing on sales numbers to focusing on thecustomer. To build lasting customer relationships, in order to create customer loyalty, havebecome an important part of the organisational strategy and the collection of consumer datais essential in achieving this loyalty. Customer relationship management systems assistorganisations in managing information about individual customers as well as managing allaspects of customer contact, with the purpose of increasing customer loyalty towards thecompany. The collection of consumer data also enables for companies to design personalizedoffers to individual customers in the form of direct marketing.