I detta examensarbete har energiberäkningar och analyser enligt FEBY12 gjorts på ett radhusområde för att undersöka vad som krävs för att lågenergihusen ska uppnå passivhusstandard. Att uppföra energisnåla byggnader är i dagens samhälle viktigt för alla företag eftersom människor blir allt mer energimedveten och krav från beställare blir allt högre. I arbetet har en modell av radhusområdet modellerats i Revit Architecture för att på ett smidigt sätt få korrekta värden i de olika energiberäkningsprogrammen Vasari, Energihuskalkyl och PHPP. Programmen har helt olika kvalitéer därför har en jämförelse och analys av programmen utförts. Analyser har tydligt visat att det krav som finns för att uppnå passivhusstandard på värmeförlusttalet är betydligt svårare att uppnå än det krav som ställs på den levererade energin. För att uppnå passivhusstandard vidtogs diverse åtgärder såsom U-värde för väggar förbättrades, ventilationsaggregatets verkningsgrad höjdes samt fönsterpartierna reducerades avsevärt.  .

The essay concerns "the knowledge society", IT and the possibilities of school being changedto meet the future. The purpose was to reflect the ideas of researchers and authorities concerningwork and education in "the knowledge society" and to illuminate/shed light on theimportance of information technology in this connection, to map organizational and pedagogicalshortcomings in the current school system and the changes that can be needed, and to investigatehow these changes can affect teachers, pupils and librarians.The investigation, which was a text analysis of normative and futurist sources, was especiallydirected towards how modem information technology can influence education/teaching.The differences between researchers and authorities were most obvious in the view of theimportance of knowledge of facts and central control mechanisms for standards or grading.For the authorities, who were devoid of a thought out/carefully prepared and consequent viewof knowledge and by that also of pedagogics, the information technique was the foremostcause of a change in pedagogy. The researchers also perceived the possibilities of IT, butemphasized the importance of pedagogical innovations irrespective of the technology.

The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved.

Energy-wise houses in Järinge - technical follow-up The company JM built energy-efficient houses in Tensta in Stockholm. They have built a total of 16 houses divided into two parts of A-houses and B-houses. The buildings are an attempt by JM to minimize energy-use of the buildings without affecting the comfort and living standards. The project aims to examine the data for the 16 houses on the basis of data and produce a report showing how the buildings worked through a technical perspective. JM approximates that the purchased energy will not be higher than 95 kWh/m2 per year.

The purpose of the study was to find out how teachers in a school in Kenya conducted the education of mathematics in standard 4-6. The focus was how the teachers worked with children in need of special support in mathematics.To find out the purpose a case study was made with two interviews and seven observations with four teachers on a rural school in Kenya. The following issues were: Which standards were there in the classrooms during lessons in mathematics in Kenya? How did the teachers express the view of children in need of special support? The main conclusion was that different teachers teaching in mathematics looked the same.The teacher was standing in front of the blackboard where the teaching occurred and the pupils were sitting lined up in their benches. The teaching of the pupils was about repetition and imitates the teacher and mostly filling the gap that the teacher made them say.

Bullying is today a major problem in schools worldwide. Far too many children are forced to undergo bullying day in and day out without anyone seeing or doing something. My purpose with this study is to find out how four F-6 schools in a municipality south of Stockholm are describes their work to get zero tolerance for bullying at their school.My questions are:How does the four F-6 schools' anti-bullying group in a municipality south of Stockholm describes their work to have zero tolerance for bullying?What do the employees in the school anti-bullying groups consider that bullying is?Why do the employees in the school anti-bullying groups think bullying occurs?Who do the employees in the school anti-bullying groups think are bullies or are being bullied?To get my results I have done four interviews with those in charge of the school's anti-bullying group. My theory is based on standards, what is acceptable behavior and normative theory, hypotheses, what is right and wrong as well as desirable or undesirable behavior.

Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

The purpose of this study was to understand how social workers experienced working with Addiction Severity Index (ASI) in relation to the goal set by the National Board of Health and Welfare. The method is spread nationwide and therefore it is of great importance to examine how the social workers themselves experience the demands and the resources surrounding ASI. We choose to do a qualitative study interviewing eight social workers at six different occasions. The result was analyzed using Max Weber?s ideal type bureaucracy and Michael Lipsky?s thesis on street-level bureaucrats.

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

In 1995, the World Trade Organization WTO was established. Today WTO has nearly 150 member countries, accounting for over 97 percent of the world trade. WTO has a number of agreements and one of them is the General Agreement on Trade in Services GATS. GATS control the service sector, and the public library is a small part of this sector. The purpose of this study is to examine the Swedish debate about GATSs possibility to affect the public library.

I am interested in humans, bodies, movements, directions and how they affect each other. How we move towards each other or away from each other, inside a home or outside. How we relate to each other and to what people say and do. Co-operations between people that occasionally, possibly, do not work; how certain relationships, like certain materials, can have various breaking-points; that materials can be laden with numerous preconceptions, for instance what they should be used for.Beginning from the perspective of a feminist commune, I have explored the concepts of family, belonging, and loneliness. I have interviewed, observed, photographed, and through living in the commune during shorter periods of time, I have taken part in their every-day life.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.

This thesis examines underpricing and the long run performance of IPO firms on the Swedish equity market during 1994-2010. We further investigate whether any correlation exist between underpricing and post-IPO performance during 36 months. We use a sample of 80 IPO firms. To examine the aftermarket performance we compare total return of each firm with a matching industry index. In order to strengthen our analysis, we run a second test, comparing actual return for each firm with expected return, adjusted for firm specific risk.