In my work I have chosen to examine the profitability for small scale production of hemp briquettes. My study also includes a review of which briquette technique that is the most common one among small scale producers. The reason that I have chosen this subject is because of the discussions about climate and energy that we face almost every day. I also think the subject is extra interesting in these days when the grain prizes are at a historic high level. In order for me to achieve a reliable report, a hemp and briquette producer has given me the actual data from his farm. In that way I have been able to make my calculations from a concrete perspective.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

This thesis examines why working time preferences differ between workers and nations, and explains the effect of working time regulation and working time flexibility on negotiating work-life balance. In five separate sections the following working time issues are examined: the number of hours worked by workers in Europe; factors affecting individual working time preferences; how working time preferences are negotiated in the national industrial relations systems of Sweden, France and the United Kingdom; how the institutions of the European Union have influenced working time negotiations through the Working Time Directive; and the benefits and practices available to organisations implementing working time flexibility. Broadly this paper views working time preferences as being a highly personal and influenced by factors such as wages, taxation, culture (national and workplace) and non-work responsibilities. It is argued that negotiating a preferred working time pattern is essential to achieving work-life balance and when such a balance is achieved, workers are more healthy, motivated and committed to their employer. Essentially this provides an incentive for businesses to voluntarily implement working time flexibility beyond the regulatory standards..

The purpose of this report is to examine various roof structures that can operate in a warehouse with large spans. The building that is examined in the report is currently under construction, and the roof construction has already been selected. The selected roof system will therefore be compared with some other structures and materials that have been possible. The report will evaluate three different frame materials, two insulating barriers and two overlaying materials. Another important part in major construction projects is the roof safety.

Det här är en undersökning om holländares val att flytta till Värmland och att starta eget företag sett utifrån ett work-life balance perspektiv. De teorier som har använts är främst work-life balance teorin men även teorier som behandlar flexibilitet, arbete och att starta eget företag återfinns. Inom work-life balance går jag igenom hur olika typer av förändringar i samhället har påverkat och påverkar balansen mellan arbete och fritid. Det tas även upp olika typer av beslut och gensvar som individen kan ta och göra för att motverka obalansen, men dessa individuella beslut är på något sätt relaterade till andra, som till exempel, kommunens gensvar.Jag har använt mig av kvalitativ metod där jag intervjuat nio respondenter i min undersökning. I analys och resultat kapitlet redogör jag för mina upptäckter utifrån den analys jag gjort av mina respondenters berättelser och kopplar det till de teorier jag använt mig av.

Core strength is important in order to be able to do all types of daily activities. One way to exercise ones core muscles is according to the pre- choreographed program Fokus. Previous studies have shown that core training gives better balance and stability in the core and also improved techniques, body awareness and control. Aim: To evaluate the core endurance strength, the balance and the studied individuals self estimated body awareness and control after six weeks of training according the pre- choreographed program Fokus. Methods: A total of 14 people volunteered to participate in the study, six of which completed the study.

Core strength is important in order to be able to do all types of daily activities. One way to exercise ones core muscles is according to the pre- choreographed program Fokus. Previous studies have shown that core training gives better balance and stability in the core and also improved techniques, body awareness and control. Aim: To evaluate the core endurance strength, the balance and the studied individuals self estimated body awareness and control after six weeks of training according the pre- choreographed program Fokus. Methods: A total of 14 people volunteered to participate in the study, six of which completed the study.

Energy costs are high nowadays and that is the reason why the energy consumption needs to become as small as possible in most of the companies. To accomplish the small energy usage one needs to map the energy flows, study them and monitor them. One method that can be used for this is energy balance calculation. The method gives an opportunity to separate different energy flows and see where each flow is heading. There is also another method which is more advanced than energy balance calculation.

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

Background: When firms grow through acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and income statement data.

The purpose of my work is to understand and examine the reasons why Ethiopia has not developed a larger decline of female genital mutilation, despite their ban on it? A ban that has been operating for ten years should reasonably have reached a greater change than the one Ethiopia has developed today. Based on two different branches of feminist theory, the liberal feminist theory and radical feminist theory, I will try to understand the potential power relationship that can be a immense reason for Ethiopia's continued practice with regard to female genital mutilation. I will examine the liberal feminist approach when it comes to seeing the state as the source of the balance of power that generate inequality in the world between men and women. I will also apply the radical feminist theory on my case study and understand the problem of patriarchy and its already set roles for men and women that we are following in the society today, resulting in gender inequality. The result shows that the radical feminist approach with patriarchy as essential explanation, which articulates that because of ancient traditions and the exercise of power, the amendment must be the changing of power relations between men and women in the private sphere rather than the liberal feminist approach which applies that the state repair the problem..

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Bakgrund: Medvetenhet om kropp och rörelse nämns ofta som en viktig fakor i att öka prestationsförmåga, undvika skador, nå högre livskvalitet och förbätta sjukdomstillstånd. Det har länge funnits ambitioner att förbättra rörelse genom ökad medvetenhet. Feldenkraismetoden är en metod för att förbättra rörelse genom förhöjd rörelsemedvetenhet och är förenlig med nutida vetenskap men förhållandevis lite empirisk forskning stöder metodens effektivitet. De flesta tidigare studier har varit på någon form av dysfunktion och ofta subjektiv upplevelse snarare än objektiva värden. Det har varit svårt för Feldenkraispedagoger att finna rätt mätmetoder för att utvärdera metoden.Syfte: Studiens syfte är att utvärdera effekten av träning för ökad rörelsemedvetenhet enligt Feldenkraismetoden på rörelse hos friska personer genom kvantitativ mätning.Metod: Friska kvinnor i en experimentgrupp (n=4, 30±7 år) och en kontrollgrupp (n=4, 26±2 år) testades med fem kvantitativa rörelsetester; one-leg standing balance, one-leg standing long jump, standing triple jump, star excursion balance test och upper quarter Y-balance test, innan och efter en intervention ledd av en auktoriserad Feldenkraispedagog där experimentgruppen genomgick tio träningsfällen enligt Feldenkraismetoden under fem veckors tid.Resultat: Signifikant förbättring (P?0,05) i förhållande till både förtest och kontrollgrupp sågs vid star excursion balance test för vänster ben.Slutsats: Träning för ökad rörelsemedvetenhet enligt Feldenkraismetoden verkar kunna leda till förbättring i kvantitativt mätt rörelse hos friska kvinnor.

The purpose of this thesis is to shed light on the various factors that influence the balancebetween the working lives and family lives of social workers. The research questions posedwere: Do social workers consider there is a conflict between their working lives and familylives? Which factors make maintaining a balance between working life and family life moredifficult and which make it easier to do so? How do social workers describe equality betweenthe sexes in their own family? Regarding methodology, the selection method is strategic andcombines data sources with quantitative and qualitative methodologies. The material collectedand via online survey, targeted to 120 municipal employees social workers in a district councilin a big city, and through interviews with four social workers in a rural community. The studywas performed using gender theory and the demand-support-control model.

Our environment affect us, not least gardens. By practising the ancient Chinese art feng shui, one could find tools how to create harmony and balance in gardens. By paying attention to different energies working with colours, shapes and materials one can create a nice garden with good feng shui. The philosophy, however, includes much more than what plants or what hard materials to choose in the garden. It describes different energies, the movement of energies, which we can learn to live in harmony with.