The purpose of the study was to investigate the use and losses of energy in an existing older building. Another purpose was also to look through various options for heating systems with renewable energy in the building. The aim was to reduce the use and losses of energy. The first step was to study the related electricity bills of the building and also perform measurements and calculations of the building envelope and ventilation. The next step was to find out the possible actions for energy saving by performing measurements and calculations.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

Abstract   This degree project comprises 30 credits, i.e. 20 weeks of work. The work mainly deals with the energy balance for a multi-family house in Västerås and the requirements for energy conservation in the Swedish building code, BBR. Calculations of the energy balance are supplemented by a number of interviews. Energy conservation in general has become more important in recent years and the subject is in line with increased public awareness. This importance and attention is explained by environmental problems in general and global warming in particular, but also by rising energy prices.

After a workshop in Kuopio held in June 2006, Interbull decided to go forward with the development of a system for beef international genetic evaluation and a three year project called Interbeef was launched in June 2007. The participating countries are so far limited to Europe and the only trait evaluated at present is adjusted weaning weight (weight at 200 days). The results from a first international genetic evaluation have been shared with the countries but are not yet official. The evaluation is based on data from purebred Charolais and Limousin. To achieve good estimates of proofs in an international context it is important that methods for data validation and model selection are implemented.

This is a work that look at the factors that affect future monthly costs when buying a house in Sweden and which options are the most financially favorable over a 30 year period. The work also examines whether it is economically beneficial to invest in a low-energy house regardless of geographic location in Sweden, and discuss about whether a calculation template can help individuals to choose more environmentally friendly options. The work has been limited so that a certain number of predetermined factors and its measurable values have been developed with the help of a literature study. The factors chosen are building type, climate, heating systems, loan interest rates, energy prices, energy price increases, inflation rates and down payment. These are then combined into 72 different calculation cases which get put in a calculation model made in excel.

The Kedertruss is the loadbearing part in the Keder weatherprotectionsystem and it has been analyzed concerning its loadbearing capacity. The Kedertruss is produced and manufactured by Wilhelm Layher GmbH & Co. KG and this report has been made for their Swedish division Layher AB.  The Kedertruss, designed in Germany according to German designcode, has been recalculated concerning Swedish conditions according to Eurocodes and a ongoing European standardization project. The two-dimensional program Winstatik Frame Analysis has been used for evaluation of load effects. Capacity has been calculated by hand-calculations and it has been verified that the Kedertruss in its larger spans isn?t able to withstand the loads.

Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.

Through geopolitical theory this thesis explores how conflicts within states can be read and understood according to an analytical model determining one or several possible causes for the conflict.  The model is created by the author and reflects geopolitical theory by giving three possible explanations to an intrastate conflict: culture, economy or territorial construction. The aim of the thesis is testing this model on two selectively chosen case studies ? i.e. two intrastate conflicts ? namely: the upcoming referendum in Scotland and the terror attack at Tiananmen Square in China.

The work with this report has been focused on developing a methodology model for control at purchase. The methodology model covers parts classification, dispatching systems, batch shaping and more. The aim with the methodology model is that it will be used as an aid for a cost effective material planning to increase the value for customer.The work covers also a description of the present situation and the purchase process at Company X. Six parts have been applied, two from each class (A, B and C), in the methodology/model. The parts that have been applied are included in the flow between Company X and their supplier Company Y.Data have been collected trough literature studies, interviews and the company?s business system.

This essay answers the question: How can a manufacturing business fulfill the information demand in the processes; purchasing, production, warehousing, order and delivery?The question has been answered through different kind of studies, such as literature, documents, Internet search, interviews and observations. The essay is written from a hermeneutic point of view and by using qualitative research. The result has been validated by two different manufacturing businesses.A simple information logistic model is the result of a comparison made between theory and empery. The aim of the model is to describe how a manufacturing business can fulfill the information demand by using different methods.

The Kedertruss is the loadbearing part in the Keder weatherprotectionsystem and it has been analyzed concerning its loadbearing capacity. The Kedertruss is produced and manufactured by Wilhelm Layher GmbH & Co. KG and this report has been made for their Swedish division Layher AB.  The Kedertruss, designed in Germany according to German designcode, has been recalculated concerning Swedish conditions according to Eurocodes and a ongoing European standardization project. The two-dimensional program Winstatik Frame Analysis has been used for evaluation of load effects. Capacity has been calculated by hand-calculations and it has been verified that the Kedertruss in its larger spans isn?t able to withstand the loads.

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 this report is to analyse the logistics of a medium sized restaurant and give an overall solution for improvements on the restaurant's logistics. The restaurant of interest belongs to Laponia Hotel and is located in Arvidsjaur, Sweden. Investments for over 100.000 Euros are planned for the hotel, which includes a reconstruction of the restaurant. The details on how the restaurant will be reconstructed are not yet known. I therefore chose to analyse the problemin general terms and find a solution that is focused on the logistic system itself rather than its layout.

District heating covers around 80 % of the heating demand in apartment buildings and 10 % in single-family homes in Sweden. In the year 2010 the total input of energy to the Swedish district heating grids was about 70 TWh, which corresponds to 11 % of the total energy input to the whole energy system in the country. Through the combined production of heat and power the CHP-plants often reaches an efficiency of 90 % from energy in the fuel to produced heat and power. In order to keep the efficiency high it is important for the owners of the plant to have good knowledge about the plants performance at different operation points. Strängnäs Energi AB initiated this diploma work together with FVB Sverige ab in order to come up with a program for short term planning of the production of heat and power at the company´s CHP-plant.The work consists of three main parts.