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.

Pets like dogs and cats have a considerable importance for humans and research demonstrate a variety of positive economic and social effects in society due to our pet companions. The presences of pets are increasing on a global scale with correlation to economic development in low- and middle income countries. For example dogs have doubled in India over a five year period. The feed industry for dogs and cats is also the fastest growing sector in the food industry and certain pets have a significant animal protein intake which, depending on the choice of resources may provide a high ecological footprint. Examples of environmental effects with distribution and manufacturing of pet food are increased greenhouse gas emissions, waste, use of water and energy.

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.

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.

A tough working climate and the lack of extrinsic motivation at workplaces within health care raise the question of what instead drives employees within this industry. A possible answer to this is Public Service Motivation (PSM) - a type of motivation that is based on the desire to do good for society and its individuals. In order to investigate this further we have performed a qualitative study consisting of ten interviews with people working with institutional care, where the purpose has been to identify the sources of motivation and determine the impact of PSM. The results show that the compassion dimension of PSM appears to be one of the most salient motivational factors. While the rest of the PSM dimensions fail to explain the level of motivation to the same extent as compassion, other factors are recognized, such as relatedness and aspects of the nature of the work itself.

During our formative years, technology has always had a natural part of everyday life, and for us technology has never been particularly gendered. If this depends on the climate and the attitude of our homes, ourselves, the combination of both or something completely different is a question we have asked ourselves at times. But our approach to technology does not seem as obvious to all women, and today the IT industry is heavily dominated by men. This has meant that we have asked the question whether there is any underlying reason why so few women opt for IT courses? Is there a link between how different IT organizations profiles and the prevailing gender ratio? The purpose of this study is to investigate whether there is any connections between how IT organizations are related to gender issues and how the structures, attitudes and gender actually looks like in the IT industry today, and how this can be seen in their branding efforts.

This study was conducted to test the hypotheses that a forest managed by selective cutting can store more carbon than a forest managed by clearcutting. The study was carried out as a meta-analysis. The data that was found was analyzed by performing t-tests on the proportional effect that the two silvicultural methods had on the driving factors of CO2-efflux and carbon stores in coniferous boreal forest. In all areas tested, an effect in favor of selective cutting was found, but not all of them significant however. The soil respiration following selective cutting was significantly lower than that of clearcutting, and the primary production of a clearcut area cannot according to reason exceed that of an area post-selective cutting.

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.

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 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).

Maize for silage has been used as fodder in different parts of the world for a long time and has recently become more common also in Sweden. Our cold climate has been a problem as maize is very sensitive to low temperatures and frost. With new varieties and better techniques for cultivation it is now possible to grow maize in the southern and middle parts of Sweden. As for the north of Sweden the length of the cultivation season is a limiting factor as there are too few days with temperatures of over +10 ºC. Maize is well suited for silage making but oxygen-free conditions are required.

In the west part of Trelleborg, on previous farmland a new society is under construction. It is situated right next to the ocean and close to the European freeway. Eight types of villages, all with different kind of architecture will be built in the area, one of them is Torns Village built by Skanska and Ikea. A concept called BoKlok. This specific village consists of twelve houses and five apartment buildings. They are all somewhat classical in their appearance with wooden panel, but at the same time they have a modern touch.