In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

SammanfattningI början på 1970-talet infördes ett låneförbud i den svenska aktiebolagslagen som innebär ett förbud för aktiebolag att lämna penninglån till den som äger aktier, är styrelseledamot eller verkställande direktör i bolaget eller annat bolag i samma koncern. Detta förbud träffar även närstående till dessa personer. Från detta förbud finns även en rad undantag föreskrivna då det under vissa förutsättningar ansetts affärsmässigt motiverat att tillåta lån till subjekt i den förbjudna kretsen. Ett av dessa undantag är det så kallade koncernundantaget som tillåter lån inom koncerner under den förutsättningen att moderbolaget har sin hemvist inom Europeiska ekonomiska samarbetsområdet (EES). Motivet bakom låneförbudet är framförallt av skatterättslig karaktär och genom detta önskade man förhindra den skatteflykt som uppstår då fysiska personer lånar medel från bolaget för att finansiera sin privata konsumtion och på detta sätt skjuter upp eller helt undgår beskattning av detta kapital.

The community Vessigebro, in Falkenberg and its surrounding areas housing one percent of all dairy cattle and two percent of all pigs in Sweden. This means that there is a large amount of manure as a basis for producing biogas in the area. A number of farmers have therefore formed a cooperative named Vessigebro biogas and started the project Green Vessigebro, with the goal of creating the conditions for a more profitable and more sustainable agriculture production.The study deals with the conditions and sale opportunities of the feasibility study Green Vessigebro. The study has looked at the work that was previously carried out for the biogas that could be produced on the farms in Vessigebro, The main pipeline for natural gas on the Swedish west coast and its operators, the Swedish Competition Act , Electricity Act , Natural Gas Act, the District Heating Act , Sustainability Act , previously proposed measures, municipality interest in biogas from Vessigebro , possible collaborations, possible sale opportunities and perform calculations with data from the municipality Ljungby for a suggested transportation of biogas between Vessigebro and Ljungby.The study shows that there are several interesting sale opportunities for biogas from Vessigebro. The production and use of biogas in Sweden is increasing and the trend seems set to continue.

Aim and questionsThe purpose for this study was to investigate how marks and mark settings are formed in physical training at some compulsory schools. We also wanted to see how the criteria for marks are formed. These were the main questions during this study.? How do the students find the evaluation and the making in physical training?? Are there differences between different student groups when it comes to their experience around estimation and marking in physical training? (gender, marks, schools etc.)? How do the teachers motivate their marking in physical training?? Are there any differences between the criteria for marking between different schools?MethodThe study was carried out during the spring 2005 at eight schools in a municipality in the middle of Sweden. The study involved 339 students opinion polls and 12 teacher opinion polls.

The purpose of my report is to create an interest in hand caning and different caning patterns, both for professionals and interested laymen. My hope is that they will use my report as a guide and an inspiration, for techniques such as braiding a cane seat. I also discuss how better to preserve cane furniture and different ways in which to finish it. Weaving is easier than you might believe.Today many people discard old and inherited furniture with elements of hand caning because it is too costly to have it repaired by a professional. Some people also remove the cane work and replace it with upholstery and fabric.

The project was performed in collaboration with Husqvarna, one of the world?s leading manufacturer in the market of electric outdoor products. The report is a thesis work of a bachelor mechanical engineer program, in the field product development and design.The project is a study of the development opportunities within drive belt for a gear driven gearbox to one of Husqvarnas petrol powered hedge trimmers. A big part of the project was also to find combinations of materials for all components in the gearbox, to reduce weight and maintain or improve the performance of the system. Belt drive was of interest to investigate as an alternative solution to the current design that can reduce wear on the system at a performance test performed in the company before the product is released to market.

Previous studies have pointed out the potential risks involved with targeting homosexual consumers by using ads with homosexual imagery in mainstream media. Many of these studies have indicated that there may be drawbacks with exposing heterosexuals to these kinds of advertisements. The purpose of this paper is to investigate whether this is true for all groups of heterosexual consumers. An experimental study was carried out to examine the effects of explicit homosexual imagery on a heterosexual group with a generally positive attitude towards homosexuality. Empirical evidence suggests that homosexual imagery does not elicit any negative reactions among these heterosexual consumers.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

To Swedes in general and, to hunters in particular, there is a great interest for moose (Alces alces), witch is Sweden?s largest deer species. In the province of Öland (Sweden?s second largest island) the local people show a great interest for the moose existence, both for consumptive (hunting) and non-consumptive use (tourism). This became apparent in 2002 when the moose hunters on Öland voluntary agreed to temporarily postpone the moose hunt on the island.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

AimThe aim with the work is to investigate if outdoor life at an early age will contribute to a maintained interest as a grown-up, and what other reasons play a part in maintained/lost interest. Questions:? Are the people active within outdoor life/physical activity today?? How much time do the people devote to outdoor life/physical activity?? What factors during the growth, from preschool to grown-up, contribute to a maintained or lost interest in outdoor life?MethodSince we wanted to bring forth all eventual factors that may have effected the people in their physical activity today we chose to do a qualitative study using deep interviews. The investigated group consists of six former students, four girls and two boys, from the I Ur och Skur preschool Mulleborg. Today the respondents are between 20 and 24 years old.ResultsThe investigation shows that all respondents are active with some kind of outdoor life or physical activity today, but there is a difference in how much.

The knowledge of early employment experiences has evolved over the last decade in countries such as Australia and Great Britain. In Sweden, this type of research is still unusual and the aim of this study was to break new ground by highlighting some areas that could be of extra interest in the Swedish early employment research to come. A focus in the study was to give an overview of what job sectors school students work in; and the amount of jobs aquired through school-organized work placement, private social networks or personal marketing of own merits. In addition to this, a multi variate analysis was carried out to find patterns in the picture of early employment experiences among students at upper secondary school. The findings of the study has relevance for ways of conducting career counselling and therefore the general aim of this study is to point out the importance of developing the practises of vocational psychology.A survey among 74 teenaged school students with economics as their main subject has been carried out in a mid-size Swedish city May 2012.

Det har länge förts en diskussion kring om det materiella sambandet till redovisning är det bäst lämpade sättet att fastställa beskattningsunderlaget. Den senaste utredningen kring förslaget om en frikoppling är SOU 2008:80. Denna utredning har varit utgångspunkten för vår undersökning, för att besvara vår frågeställning kring huruvida det föreligger ett behov av den föreslagna frikopplingen samt eventuella konsekvenser. Vi har utgått från en induktiv ansats och har utfört denna uppsats som en kvalitativ studie. Våra primärdata är inhämtad från intervjuer med revisorer från två av Sveriges största redovisning- och revisionsbyråer.  Vi har även inhämtat information från sex olika intressenter i deras remissyttranden över SOU 2008:80.

In Sweden there is a large interest in renewable energy but the market for solar power is still small compared to other countries such as Germany. Here many farmers produce their own electricity. The Federation of Swedish farmers have acknowledged the potential for Swedish farmer to produce electricity and there is an interest among the farmers. The agricultural branches in Sweden most suitable for solar power are pig production and poultry due to the even electricity need throughout a year. Swedish pig farmers are going through a period of unsteady profitability which makes it interesting to see whether producing their own electricity can affect the economic situation.

The purpose of this law-sociological study was to, on the basis of the District Court's decree to single custody, analyze the District Court?s comprehensive ideas and fall-oriented interpretations of the concept of the best interest of the child and the way they are constructed in connection with the District Court's application of the new law regulation of 6kap. 5§ FB regarding collaboration between parents. Our empirical data consisted of ten decrees to single custody. The decrees were examined and analyzed on the basis of social constructionism as a theory and the idea-analysis as the study's method.