The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

The purpose of this study is to explore how different discourses about risk linked to HIV prevention is likely to affect the decisions on the distribution of state funding for preventive activities aimed at 'men who have sex with men' (MSM). This by making qualitative interviews with principals that have an impact on this decision. Using a discourse analytic approach, based on both theoretical and methodological foundations, I investigate the discursive constructions of risk of HIV linked to certain groups and behaviors. MSM is found in the material placed into two different formations of groups, on one hand by the behavior on the other hand on the basis of identity. The identity position is organized discursively from a ?victim? position while MSM provides an "operator" position.

Virtual Design and Construction (VDC) is the definition for using BIM in the construction process to simulate and analyse the building. Resulting use of the technology will according to proponents lead to fewer construction errors, a better understanding between stakeholders for the construction project, less communication problems and a smoother construction process. Although BIM has according to researchers a big potential, few companies have succeeded in broad and continues implementation. The study aims to identify the factors affecting the implementation. More precisely identify what factors influencing the decision to adopt VDC and potential barriers in the diffusion process. The empirical findings are based on a case study of NCC Construction Sweden.

År 2009 startades det europeiska forskningsprojektet COST Action IS0804 med syfte att få mer kunskap om flerspråkiga barns språkutveckling och utveckla bedömningsmaterial anpassade för flerspråkiga barn. Inom COST Action fokuserar arbetsgruppen Narrative and discourse på berättelser (narrativer) som ett sätt att bedöma språk hos barn. Berättande liknar naturlig språkanvändning och anses ge en mer rättvisande bild av flerspråkiga barns förmåga än andra logopediska test. Av narrativgruppen utvecklades bedömningsmaterialet MAIN (Multilingual Assessment Instrument for Narratives). Med MAIN kan barns produktion och förståelse av berättelser undersökas på makrostrukturell nivå.

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

Purpose The purpose of our study was to investigate the changing nature of volatility during the last 80 years. Like in an American study, we tried to find some trends in the risk of stocks and bonds that would have an impact on the balance of a portfolio of stocks and bonds. At the same time we investigated the influence of inflation on the choice of portfolio. Methods We have used standard statistic tools and formulas to obtain our results. In most cases it was a matter of calculating average and standard deviation.

Utvecklingen inom IT-området har under de senaste åren varit explosionsartad. Allt fler branscher har börjat att leta efter nya sätt att tillämpa de olika framsteg som skett inom områdetDetta arbete behandlar en kombinerad litteraturstudie och intervjuundersökning kring objektorientering och Business Process Reengineering. Problemställningen för detta arbete har varit:- På vilka sätt kan objektorientering tillämpas för att utveckla de synsätt och de metoder som används inom Business Process ReengineeringSyftet med arbetet var att hitta ett antal generella tillämpningsområden utifrån problemställningen, samt att hitta ett antal fördelar, som dessa generella tillämpningar skulle kunna medföra.Resultatet av detta arbete visar att det finns områden inom Business Process Reengineering, där en objektorienterad tillämpning skulle kunna medför stora fördelar. Som exempel på detta kan nämnas förbättrade möjligheter att skapa och anpassa de informationssystem som skall stötta verksamhetsprocesserna. Även möjligheterna att skapa dynamiska metoder, där varje metodsteg utgörs av färdiga moduler som sedan kombineras, bör nämnas som en fördel..

Title: Inflation and Investments, with Focus on Inflation-linked Bonds.Investors face many types of risks when allocating assets in a portfolio, e.g. volatility and inflation risk. Inflation risk will mainly affect investments in the long perspective. This thesis will examine those risks that an investor is commonly exposed to when allocating assets in a portfolio and in particular inflation-linked risk and how to eliminate it. We examine the correlation between different assets and inflation to determine the assets? ability to hedge inflation risk.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

The costs of logging and of transportation with truck are dominating the total cost of wood delivered at industry. To support the profitability for the members' forestry the processing and handling with the timber has to be as efficient as possible. Increased length of pulpwood in thinning is one conduct that can result in higher productivity and/or lower costs. The study is scaled as a system analysis with the aim to exemplify the differences between working with 3- and 4-meter as standard length of pulpwood, related to biological aspects, timber receipts, cost of logging and cost of transportation with truck. Important aspects are if the change is technically and biologically feasible and economically profitable.

 Genotyping can be used to link genetic variation among individuals to certain diseases or conditions. Some known disorders and states that are dependent on single nucleotide polymorphism (SNPs) are lactose intolerance, venous thrombosis, hereditary hemochromatosis and the difference in sensibility among people to metabolise drugs.In this project a new kit, TaqManÒ Sample-to-SNP KitÔ for extraction of DNA and preparation of the extract for genotyping with real-time PCR and allelic discrimination, was evaluated. QIAamp® DNA Blood Biorobot® MDx Kit was used as the reference method.The purpose of the comparison was to find a method that makes DNA extraction from blood samples cheaper and faster, but with the same reliability as the reference procedure.The results of the evaluation showed a complete agreement of the genotype results between the methods tested, which means that the new method was as reliable as the reference method. The costs of reagents and material would be reduced with 52% if the new method is adopted, that alone would result in a cost reduction of 144 000SEK a year with a sample volume of 650 samples/month. The time for DNA extraction would also be reduced with the new procedure. .

Abstract The purpose of this essay is to find difficulties and risks in the re-engineering process when restructuring to Model-View-Controller (MVC). A thoroughly theory study has been conducted to be able to understand the important steps in the re-engineering process. The methods and concepts of this essay are re-engineering, UML, system development life cycle, design patterns and MVC. The science approach used is design science where the artifact being developed are a set of models.In the analysis phase of the process the system is analyzed. The result of the analysis is notes of difficulties found and models showing the structure of the system.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

The subject of this bachelor thesis is discrimination and unfair treatment in the employment process where employers discriminate against job applicants. The purpose of this study and research questions is to investigate and clarify the legal protection available against discrimination and unfair treatment of pregnant women and persons on parental leave during the employment process and how this protection differs between men and women. This thesis highlights the Swedish law and EU law regarding discrimination and unfair treatment of individuals. The concept of discrimination and its requisites will be accounted for and exemplified by case law. This statement will be analyzed along with the relevant case law of the EU-court and the Labor-court.