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).

 AbstractThe background for this study is that there were a great amount of buildings constructed in Sweden in the years 1965-1975 in a program designed to create one million apartments in a time-period of ten years. These buildings are now, somewhat forty years later in most cases in very poor condition and the need for renovation is great and urgent. This has become a growing problem and more and more voices are being heard pointing towards the vast and extremely expensive task of renovating these buildings. Lately, it has also been more and more important for buildings to be energy-efficient and sustainable environment friendly.In recent years there has been an atempt to solve these problems by renovating such buildings but at the same time making them very energy-efficient. This is in some cases being done by isolating the shell of the building and changing the ventilation-system and so forth.

Background: As a result of the financial markets ever ongoing product innovation a new derivative was introduced in the USA in 1997. A derivative that derived it's value, not from the price of an underlying asset, but instead from a climate factor. It's been known for a long time that revenue in certain industries are affected by weather conditions. The suppliers of weather derivatives claim that these weather sensitive businesses can user weather derivatives in order to lessen weather risk. Purpose: To do a critical evaluation of how weather derivatives can be used by companies as a risk management tool.

This diploma work has been carried out in collaboration with the building contractor Sh Bygg Fastighetsutveckling AB in Uppsala with the intention to investigate how the height of a building affects various energy aspects such as transmission losses, infiltration, and the specific energy usage. Three different reference objects have been studied. The reference objects have been simulated for four different heights in the calculation program VIP-Energy.The results show that an increase in floor number can lead to both advantages and disadvantages. As the number of floors increases, transmission losses per square meter floor area decreases. However, as the height of the building increases, the reduction rate decreases.

The economic climate that has been going on for the last years has more or less affected everyone. This has created a need to get more knowledge about how our banks work and also how peoples own personal financial situation looks like. When our banks over this last period have compensated their employees with even greater deals of money, reactions has gone to the roof. This discussion has made us interested in the subject, which led to the decision to write an essay about remunerations within banks.The purpose of this essay is to investigate if our banks remunerations to their employees have any effect on their profit numbers. Does the size of the compensations vary with changes in the market? Do larger compensations contribute to a greater result?The study will look at Sweden?s four largest banks, Handelsbanken, SEB, Nordea and Swedbank.

Fuktskador på uteluftsventilerade vindar är ett ökat problem, i det mer miljömedvetna Sverige. Genom tjockare vindsbjälklagsisolering minskar både energiförlusten genom bjälklaget och uppvärmningsbehovet i huset, men hur många funderar på vad som händer med det förändrade klimatet på vinden och hur det kan påverka fuktförhållandena i utsatta delar av konstruktionen.Studier från Chalmers Tekniska Högskola har framställt ett fuktberäkningsprogram för uteluftsventilerade vindar vid namn Simple Cold Attic Model. Programmets funktion och potential har prövats i denna rapport genom en beräkningsanalys av en uteluftsventilerad vindskonstruktion. Försök till att förbättra fuktsäkerheten i konstruktionen har utförts och redovisas i rapporten. Studien har påvisat att den studerade konstruktionen inte är fuktsäker om den uppförs i Stockholmsområdet. Det visades även att aktiva val i konstruktionen kan förebygga fuktskador. Studien har påvisat vikten av inte beräkna med medelår för klimat och hur det påverkar beräkningsresultatet av mögeltillväxt.

After 9/11 and the following War on Terror, Muslims are often understood as global enemies. However, the idea of an international, Islamic enemy is in some circumstances criticized, not least after the actions of Anders Behring Breivik in Norway in 2011.This study analyses the North American, Emmy Award-winning television series Homeland. It centres on the War on Terror and the following social and political climate, and there are opposing understandings regarding how religion and ethnicity are portrayed in the series. Accordingly, the aim of this study is to analyse how such aspects are constructed in the series. A text analysis is used methodologically and the theoretical perspective contents of Semiotics, Eurocentrism and Orientalism in general, and Islamophobic themes in particular.This study shows that in Homeland, the portrayal of heroes and enemies plus good and evil is complex.

The Swedish Parliament has decided to increase the share of electricity produced by wind power. The same parliament has decided that the Sami have the right to herd reindeer over 50% of the country's land area. In this literature review the potential impact wind power development and associated infrastructure may have on reindeer husbandry conditions are examined. The unique physiology of the reindeer enables it to live out of grazing in the arctic climate in the north of Sweden. For reindeer husbandry to be long-term productive and sustainable, it is important that there is enough land for grazing. The research available on how reindeer are disturbed by human activities such as roads, mines, hikers, etc., clearly indicates that the reindeer avoids areas close to such disturbance.

Background:Due to a more open climate in society for homosexual people several lesbian couples have given birth to children in their relations. Research has shown no differences between children in lesbian families and children in heterosexual families considering mental and social health. International research has also shown that lesbian parents often have bad experiences from meetings with healthcare providers.Theaim of this study was to describe lesbian child families/familyplannings and the lesbian parents experiences and expectations of the healthcare.Themethod for the study was qualitative interview with 9 lesbian parents. The data was analysed by the queer theory heteronormative concept.Theresults of the research was that lesbian families considered themselves as a nuclear family and at the same time distanced themselves from the nuclear family concept. The findings showed that lesbian couples are involved in a very long process when they try to become parents.

In Adult Education-Restaurant students often have a negative attitude towards the subject of math. Often mathematics is associated with what experiences the students had of this subject in elementary school - experiences that many times reduce the motivation for the same that is so frequent in the catering industry, in different contexts. Mathematics more or less unconsciously permeates restaurant profession at large, and as a chef you must realize the importance of mathematics in your daily work in the kitchen. The purpose of the work is to develop the mathematics lesson weight and volume by planning and designing more stimulating lessons accommodated in the kitchen - combining calculation problems with the work in a real kitchen environment. The aim is to help increase the students? motivation for and understanding of the importance of mathematics in the kitchen work. An action-oriented research method was used where students in a survey were asked to answer questions about their previous experiences with mathematics and how they themselves thought that motivating lessons on mathematics in cooking should be designed. The survey revealed that the majority of the students thought that the mathematics lessons weight and volume preferably should take place in the kitchen.

Människan har genom sin industriella framfart bidragit till ökade nivåer av växthusgaser i atmosfären och på så sätt rubbat den balans av gaser som naturligt förekommer. En klimatutveckling med trender som tyder på en framtid med varmare klimat är en av konsekvenserna av den process vi i alldagligt tal benämner växthuseffekten.Ett varmare klimat förväntas medföra förändringar av en rad faktorer, där medelvattenståndet i världshaven är en. Med en geografisk lokalisering i direkt anknytning till kusten och en topografisk lokalisering på dryga 2.65 m över havet skulle Karlshamnsverket kunna vara i farozonen för de konsekvenser en höjning av intilliggande hav kan medföra. Karlshamnsverket är ett värmekraftverk som ägs och drivs av Karlshamn Kraft AB. Anläggningen ligger utanför Karlshamn, vid Blekinges kust, och redan idag råder viss problematik vid högvattenstånd.

When it comes to investigating the motives behind activism, the members of political study have a lot to say. I aimed to critiqually rewiev this in my thesis. I asked the question ?What do the actor themselves claim lay behin their decision to become motivated?? To highlight this complex dilemma, I sought to discuss new social movement theory by comparing it to reality. This includes a literate examination on contemporary political science approaches, and a study of two organisations in the south of Sweden, choosen not to despise any excisting theory, but to give it a sense of reality.

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.

Syfte: Syftet med studien är att undersöka och presentera vilka investeringskriterier som svenska kommuner använde år 2011 vid byggnadsinvesteringar, samt i vilken utsträckning extern hjälp vid investeringsbedömning och utförande av byggnadsinvesteringar användes.Frågeställning: Vilka samband fanns mellan investeringsandel per omsättning och i hur stor utsträckning beslutade byggnadsinvesteringar blev dyrare än beräknat?Vilka skillnader fanns mellan större och mindre kommuner med hänsyn till investeringsbedömningar i byggnader?I vilken utsträckning förekom samarbete mellan kommuner gällande byggnadsinvesteringar?I hur stor utsträckning anlitades extern hjälp med projektledning och kalkylering vid byggnadsprojekt?Metod: Studien är baserad på en webbenkätundersökning med 44 deltagande kommuner och en personlig intervju. Denna undersökning analyserades och jämfördes sedan med en referensram baserad på sekundära källor.Slutsats: Större kommuner behöver förbättra sina planeringar och kontrollera sina byggnadsinvesteringar i och med att investeringarna ofta är större och fler saker kan gå fel än för mindre kommuner.Fler kommuner borde samarbeta mer vid byggnadsinvesteringar för att på det viset kunna matcha byggföretagen vid upphandling.Kommunerna bör fortsätta kontrollera den externa hjälp de använder vid byggnadsinvesteringar och göra tydliga kontrakt..

Ledarens roll förutom att styra verksamhetens uppsatta mål och visioner är att se till att få medarbetarna med sig, utan dem fungerar inte verksamheten. Ledarens stil påverkar medarbetarnas välmående. Ett auktoritärt ledarskap har visat sig leda till större sjukfrånvaro både på kort- och lång sikt medan en demokratisk ledare oftare har medarbetare som mår bra, utvecklas och presterar bättre. Åtta intervjuer gjordes med ledare inom olika branscher inom näringslivet. Studiens syfte belyser ledarens tankar och agerande kring sin egen hälsa samt deras anställdas hälsa.