Samhället idag är beroende av energi för att fungera och att eftersträva utveckling av förnybar energi bör ha högsta prioritet. År 2013 produceras 81,6% av världens totala energi av fossila bränslen. Bostads- och servicesektorn står idag för 38 % av Sveriges totala energianvändning. På grund av att bostäder och lokaler står för så stor del av energianvändningen är det väldigt viktigt att ha noggrann koll på energiprestandan av byggnader och lokaler samt vilka energieffektiviseringar som kan utföras.Sörbyskolan är belägen i södra delen av Gävle och fastigheten ägs och förvaltas av Gavlefastigheter. År 2015 planerar Gavlefastigheter en renovering av Sörbyskolan och vill ta fram energieffektiviseringsförslag.

Sweden is one of five nations in the world manufacturing fighter aircrafts. Highly advanced technology is needed in order to develop a fighter aircraft. When developing advanced technology, new applications, other than those initially intended occur, spin-off. Some of Sweden?s largest companies are spin-offs from the fighter aircraft industry.

Syfte: Reglerna angående revisionsplikten för små företag i Sverige är sedan år 2010 förändrad. Det har sedan dess förts diskussioner om huruvida gränsvärdena i Sverige bör ändras eller inte och därför kan revisionsplikten anses vara ett aktuellt ämne. Denna studie syftar till att beskriva och analysera huruvida de tre storlekskriterierna angående revisionsplikt (nettoomsättning, balansomslutning och antal anställda) är lämpliga och tillräckliga för att mäta fördelarna med revision för små företag. Studien syftar även till att undersöka olika faktorer som kan komma att påverka valet av frivillig revision.Metod: Undersökningen har en deduktiv ansats med kvantitativ metod. Genom att formulera hypoteser som är grundade på tidigare forskning har vi därefter undersökt om dessa hypoteser kan accepteras eller förkastas utifrån vårt empiriska material.

Sahlgrenska Academyat University of GothenburgDepartment of internal medicine and clinical nutritionAbstractTitle: Does omega-3 mitigate skin symptoms in psoriatic patients? ? A systematic review about the effects of supplementationAuthor: Anita Borgmästars and Sara LinderSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 22, 2012Background: Psoriasis is an inflammatory skin disease with high prevalency. Its treatment is time-consuming and associated with many side effects. Therefore alternative forms of treatment, among them omega-3 supplementation, have been investigated. Omega-3 is a family of polyunsaturated fatty acids whose metabolites participate in the regulation of inflammatory reactions in tissues and may therefore have a positive effect on skin symptoms in patients with psoriasis.Objective: To determine if omega-3 supplementation has a beneficial effect on skin symptoms in psoriasis compared to omega-6 supplementation by rating the evidence quality in available studies.Search strategy: The literature search was conducted in the databases PubMed, Scopus and Amed.

Tidigare studier visar att sjuksköterskor lägger allt mer tid på omvårdnadsdokumentation.Forskningen tyder på två rationella förklaringar till detta fenomen. Den ena förklaringenbehandlar den ökade dokumentationen som en effekt av sjuksköterskors professionalisering.Samtidigt som lagkravet på sjukvårdsdokumentation trädde i kraft startade enprofessionaliseringssträvan för sjuksköterskor. Vikten låg på att som sjuksköterska ständigtsöka större skicklighet inom sitt yrke för att kunna erbjuda patienter bästa möjliga vård. Dettagjorde dokumentationen till en del i ett kollegialt kommunikationsverktyg för att säkrapatientsäkerheten.Den andra förklaringen till ökad dokumentation kan se fenomenet som en effekt avgranskningssamhället. New Public Management och konkurrensbaserad sjukvård har drivitsjuksköterskor att dokumentera om patienters vård och omvårdnad för att kunna styrka att rätthandlingar ä gjorda och därmed klara en granskning.Tidigare studier visar att både professionalisering och granskningssamhället har uppvisateffekter som kan förklara den ökade dokumentationen i sjukvården.

The interaction between the driver, the car and the road is essential for the road safety. This case study focuses on the road condition and its effect regarding road safety issues. By studying and isolating the road condition aspect and its contributing role to the accident occurrence, the aim is to explore their relationship, as well as highlight the road parameters that are commonly associated with accident occurrence. This result will be used to develop and increase awareness of the impact of poor road alignment and poor road surface conditions on traffic safety, in order to prevent these accidents from occurring. The road parameters chosen for this study include side friction, cross slope and rut bottom cross slope, road texture, curvature, drainage gradient and rutting.The case study was limited to lv 360 in Va?sterbotten, where all accidents with an unclear cause of the accident were studied, between 2003 and 2012 were carefully studied and assessed based on the condition of the road at the time of the accident.

Corporate governance intensified due to the corporate scandals in the USA which led to a new law the so called Sarbanes-Oxley Act (SOX).In 2005 the "Svensk kod för bolagsstyrning" (The Code) was introduced. The main purpose of The Code is to strengthen the confidence in Swedish companies quoted on the Stockholm Stock Exchange. The Code focuses on the working process of boards. The rules set by The Code places higher demands on the board.  Among many other duties the board has to establish long term operational goals and strategy.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

This examination has been made in cooperation with Jernhusen which is an estate company owned by the government, with estates along the railways in Sweden. This assignment is to help Jernhusens business area Projektfastigheter with their experience feedback, which is to-day almost absent. Business area Projektfastigheter has the task of supporting Jernhusens three other business areas with skills and resources for the estate projects that Jernhusen runs. Jernhusen must become stronger with the collecting of experiences and as a business because of the liberalization of the railways, which leads to a more competitive market. A tool for this is successful experience feedback.The concept of experience feedback is to gain experience across a variety of cases, where individuals and/or groups can chose situations with relevant similarities and differences with current case.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: BCAA supplementation in patients undergoing resection for liver cancerAuthor: Mikael Semaan and Viktor SjölingSupervisor: Fredrik BertzExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 10, 2013BackgroundLiver cancer is the fifth most common cancer worldwide and the third largest to cause death. Protein-energy malnutrition is common in patients with liver disease and they often suffer from changes in the hepatic metabolism of nutrients and other substances. There is a basis for recommending BCAA supplementation in other certain liver diseases. Given the similar clinical picture of liver cancer surgery, it is possible that supplementation of BCAA can be beneficial for these patients as well.ObjectiveThe aim was to study the scientific basis for the effect of branched chain amino acid (BCAA) supplementation in liver cancer patients. Can it improve their recovery in terms of nutritional status and albumin levels, and does it changes the duration of hospital stay, after surgery?Search strategyFive extensive searches were performed on PubMed and Cochrane after appropriate study material.

In Europe, the central governments are the ones to coordinate the international standards and strategies regarding GPP; Green Public Procurement. However in Spain a GPP program was introduced late and only applied to the Central Government Institutions, (AGEA) (BOE nr. 027, 2008). These means that smaller administrations, such as, Autonomous Regions, Municipalities and Town Councils were not included in the program. The absence of a national program which excludes those governments made them introduce their own criteria for GPP, and the difference in criteria varies from one government to the other.

Optimization of soil tillage and crop rotation is important in many aspects, but particularly in maximizing profit margins. Since the economic outcome is usually decisive, it can be interesting to study different combinations of soil tillage systems and crop rotations in order to identify the maximum economic outcome. How a crop functions in a particular tillage system determines whether it is profitable to grow that crop. Different tillage systems affect the soil and its processes in different ways. Reduced tillage often works best on weak-structured heavy clays and on silty clays.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

SammanfattningTitel: Lagen om anmälningsplikt ? en retrospektiv studie 1999-2013.Nivå och ämne: Kandidatuppsats i FöretagsekonomiFörfattare: Samir DzaficHandledare: Marianne KullenwallExaminator: Jim AndersénNyckelord: Revisor, revision, tystnadsplikt, anmälningsplikt, förväntningsgap, oberoende, kompetensBakgrund:Ekonomisk brottslighet är ett växande problem, både i Sverige och internationellt. Sedan den 1 januari 1999 har en revisor skyldighet att företa vissa åtgärder vid misstanke om brott i ett bolag som han eller hon granskar. Bestämmelserna härom finns i aktiebolagslagens (2005:551) nionde kapitel 42-44 §§. Innan anmälningsplikten infördes var det praktiskt omöjligt för revisorn att anmäla misstanken om brott på grund av revisorns tystnadsplikt enligt 41 § i ABL nionde kapitel.

Syfte: År 2010 avskaffades revisionsplikten för de minsta företagen i Sverige. Trots att det har gått fyra år sedan dess, så är Sverige ett av de länder som har de lägsta gränsvärdena för frivillig revision i Europa. År 2013 presenterade EU ett nytt direktiv gällande dessa gränsvärden. Det pågår sedan dess diskussioner kring revisionsplikten och regeringen har startat upp en utredning huruvida EU:s redovisningsdirektiv skall införas i Sverige eller inte. Syftet med denna studie är att undersöka vilka effekter en höjning av gränsvärdena för frivillig revision kan få på redovisningen.