Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

The latest thing in the area of environmental building today is energy-plus-house. The idea behind the energy-plus-house is to create a house that produces more energy than it consumes. To accomplish this, the house uses renewable energy, in this particular case solar energy. With the help from a proper construction and thoughtfully projected installations you can achieve a surplus of energy. The surplus energy can then be sold to the surrounding buildings and thereby conduce to a financial profit for the household.

The following article consists of two parts; one part is about house construction and the other is a specialization about radon. The house construction part describes how to project a house from start. It contains the conformation of the house, the installations needed, calculations considering the strength of the construction, energy calculation and what materials were chosen. Calculations considering the costs of building and operate the house has been carried out. The result showed that the house would cost approximately two million Swedish kroner to build and thirteen thousand kronor a year to operate.

The purpose with the work is to study Fortums activities with hydro power plants, dams and reservoirs mainly in a premise jurisdictional perspective and to show how GIS would be a helpful tool for the future.A great deal of the information that the Generation Hydro-division at Fortum are managing have a spatial element. That means that it is possible to spatially join this information to a geographical polygon, line or point. This information is today gathered from several different sources, such as files, paper maps and digital data of several kinds. A Geographic Information System (GIS), as and aid besides the ordinary tools should be an effective support in the everyday work with questions of a premise jurisdictional nature.The goal of this work is to account for how to organize, present and analyse geographic information. We will show how to link from the map to traditional tools such as calculation- and register programs.

Blockader används för att tvinga fram kollektivavtal med småföretag, även om arbetstagarna på företaget varken är intresserade av det eller är med i facket. Huvudregeln återfinns i regeringsformen 2 kap 17 § vilken lyder: ?[f]örening av arbetstagare samt arbetsgivare och förening av arbetsgivare äger rätt att vidta fackliga stridsåtgärder, om annat ej följer av lag eller avtal?. Här intar småföretag ingen särställning gentemot större företag. Traditionen är stark när det gäller parternas möjlighet att själva reglera villkoren och utveckla mönstret för stridsåtgärder på arbetsmarknaden.

Thanka är en tibetansk konsttradition som består av religiösa bilder föreställande en rad gudar och heliga personer ur den buddhistiska tron. Motiven är starkt symbolistiska och strängt traditionsbetingade. Detta arbete beskriver denna företeelse i tre delar där den första är hämtad ur litteratur, jag redogör här för uppkomsten, motiven, tekniken, de religiösa aspekterna och dagens plats. Den andra parten består av intervjuer och den tredje delen sammanfattar processen i den tavlan jag själv målat. Slutsatsen blir att denna konst är mycket komplex och tidskrävande, samt att den i sin lugna precision kontrasterar till den västerländska stressen.

Most of the beef production in Sweden has been integrated with milk production. Since the 1990:s, the number of dairy cows has decreased. A specialised beef production has developed in purpose to compensate for this decrease. The consumption of beef have increased in the last decade, but the Swedish production has no followed this trend. In 2004, the percentage of beef self-sufficiency in Sweden was 60 %.

The purpose of this paper is to give examples of different ways of economic planning and calculation within agriculcture. My aim is to use a couple of them as an explanation of a case from reality. My choice went to budgetsimulation and balanced scorecard since those are best suited in this specific case. In the information retrieval I present different instruments of economic planning like theory of cost, budget and productcalculation. The budgetsimulation describes how to use the different methods in a long term economic planning. The balanced scorecard is also a model of longand short-term planning but besides the economy planning it?s also a reminder of your personal goals. In the model I have used a dairyfarm as a case.

This study has examined if importation of waste for energy recovery can reduce the climate impacts of Waste Management Systems. Using Systems Analysis this study will try to examine the complex waste systems in a systematical and strictly logical way to see how these systems interact and affect each other. Specifically examining the climate impact of waste management systems in England. The traditional way of handling waste in England is through Landfills. Land filling leads to emissions of the greenhouse gas Methane. The EU has put in place a landfill directive that is supposed to lead the member states away from land filling as a method of waste management. Today in Sweden there is a competition for the waste available for incineration. The worsening economical situation together with less product packaging and an increase in source separation leads to a lack of waste available for incineration.

The Energy Performance Certification in Sweden was developed as a tool to achieve the Government's target to reduce Sweden's energy consumption by 20 percent by 2020. The Energy Performance Certificate has previously received some criticism for not fulfilling its purpose. Questions that formed the basis for this report is how the energy performance certification provides support to buyers of single-family houses and if the energy performance improved in terms of reliability. The report begins with a background description that describes how the energy declaration works and some of the findings of previous evaluations and surveys. A survey to investigate the broker's position to energy performance have been conducted as well as interviews with buyers and sellers of houses. An investigation whether the energy performance can vary between different calculation programs, depending on various assumptions made by the energy declarant, has been made.Brokers and sellers have proved negative attitudes towards energy performance, particularly brokers.

The aim of this study is to examine new interpretations of homosexuality in Islam based on Scott Kugle?s book ?Homosexuality in Islam? and the documentary ?A Jihad for love? by Parvez Sharma. Through a theological perspective, a critical analysis is performed in order to find new interpretations and compare them with each other and with the Islamic legal tradition. Argumentative analysis is also used for both the book and the documentary for this essay.     Both Kugle and Sharma use new interpretations and arguments about love to find space for homosexuality in Islam. They use a Muslim language to have relevance with their discussions to Muslim readers and viewers.

The aim of this study is to examine new interpretations of homosexuality in Islam based on Scott Kugle?s book ?Homosexuality in Islam? and the documentary ?A Jihad for love? by Parvez Sharma. Through a theological perspective, a critical analysis is performed in order to find new interpretations and compare them with each other and with the Islamic legal tradition. Argumentative analysis is also used for both the book and the documentary for this essay.     Both Kugle and Sharma use new interpretations and arguments about love to find space for homosexuality in Islam. They use a Muslim language to have relevance with their discussions to Muslim readers and viewers.

This thesis work is the last part of the Master of Science education inmechanical engineering at KTH, Stockholm.The aim of this project was the development of a Multi-zone modelfor NOxformation in Diesel engines. Because of the stringent emissionlegislations, great effort is made to decrease the fuel consumption and theharmful emissions of internal combustion engines. Computer simulationsplay a decisive role in this context because they substitute the expensiveand time-consuming laboratory tests.The model is based on a multi-zone approach and uses the wellknownExtended Zeldovich Mechanism which gives a relation to calculatethe NO formation rate using the concentration of different gas speciesinvolved in the process.All the most important phenomena involved in the Diesel combustionhave been modelled. A special attention is then paid to the equilibriumconcentration calculation; this is a significant part of the model whichstrongly influences the following steps.A Simulink model has also been developed. This second version isbased on the previous model and it is made especially to allow theconnection with other external softwares, GT-power in this case.

The aim of this thesis has been to analyze and interpret several different discourses in Japan and from the findings see how the Ainu people and their existence in Japan have been defined in today's Japan and in who's interest it is to keep it this way. My findings was that the Japanese nation in all channels of society are reinforcing and perpetuating the belief that it constitutes an ethnically homogenous nation and that there exists no ethnic problems in the country. I found that schoolbooks don?t give adequate information about the Ainu people and its history, and the Japanese press is reinforcing the status quo by their selective silence and limited coverage on issues concerning the Ainu. The government has defined and legitimized the problem of Ainu within the framework of culture and tradition.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).