The aim of this essay was to create an understanding of teachers strategies to respond to children in economic hardship in school and if these children can participate on equal terms in school. To examine this, we chose to do semi-structured interviews which is a qualitative method. Eight teachers were interviewed from four different elementary schools. In our interviews, we found that all the schools both had elements of inclusion and exclusion, which can result in both equal and unequal terms for participation in school. We also found that the school with the most students in economic hardship had the most inclusive strategies.

The scope of this project is to make a comparison of costs associated with wind and nuclear power in order to decide which one of these is the most suitable in the case of an increased demand for electricity. It is also investigated if there are other factors that can influence the choice of energy source.An average cost is calculated in terms of kronor per kilowatt-hour (SEK/kWh) using cost of investment, operation & maintenance and taxes & subsidies. Total investment cost is recalculated to production cost using the annuity method at three different interest rates (6%, 9% and 12%).The comparison is made between three cases of wind power and two cases of nuclear power. For wind power there are two ocean-based (300MW and 100MW installed capacity, respectively) and one land-based (60MW) wind farm. For nuclear power there is one EPR-reactor (1600MW) and one AP1000-reactor (1100MW).

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.

This paper investigates and explains the existence of different governance structures in the Swedish film industry. Using a theoretical framework of transaction cost economics, it is shown that trust follows from frequent production projects, affecting the distributors? control of producers, cinemas, video retailers and television. Control becomes more flexible, informal and less time consuming. Furthermore, the control of the distributors? relationship with television and cinemas proves to be multidimensional and affected by transaction activities, as well as by demands from previous parties in the value chain.

The natural disasters of recent time have caused the people of Sweden to donate very large amounts of money to different fundraising organizations. With this in mind, we found it interesting to examine the extent of disclosure in the annual reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 annual reports from Swedish fundraising organizations. To help us explain the levels of disclosure we applied stakeholder theory, institutional theory and legitimacy theory.

Active sensors are used a lot in the society and industry, for example to gain better control over processes or to get proximity sensing features in different products. Within industry there is great interest in developing safe automation products that can be controlled with high accuracy but still at a low cost.The goal of this project is to develop a prototype of a non-contact rangefinder that measures distance using infrared light. The sensor is to be used for various applications in industries with relatively high accuracy and be compact, but at a low cost. By implementing a rangefinder into a product, more accurate detections of an object?s presence can be done.In this project a new distance sensor, EPC600 from ESPROS, was used.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

The cost of construction projects have increased during the past few years. Different actors in the construction industry work together to advocate various measures to mitigate these cost increases. One of these measures is to try to improve the efficiency in the phase of production. By striving for a kind of standardization with a constant quest for improvement, the productivity can increase while the costs of production fall.For this thesis has a case study been conducted at the construction company JM AB which is seeking this. They call the approach structured production and have implemented various measures to achieve a more productive output.Based on information from reconciliations, the cost and the spent hours of craftsmen have been analyzed at the company where the case study took place.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

Construction companies in Sweden have for recent years seen an increase in the numbers ofwarranty complaints associated with the market of resident buildings and the cost for this hasbeen measured to over 1.2 billion SEK per year. Working with poor quality cost as a way ofcreating insight about defects within the company?s processes is a method developed and usedby the manufacturing industry for decades, but have not yet reached the construction industry.This study has been performed in collaboration with a Swedish construction company, wherethe author has been stationed at the aftersales division for residential buildings. Owing tocircumstances, this published report has been made anonymous regarding the company whowill further on be namedthe Company. The Company is aware that warranty claims producegreat costs and has requested a way of putting cost and cause to specific claims in order ofreceiving a more specific cost view and to make the reuse of knowledge more efficient.

Vårt syfte med uppsatsen var att ta reda på om KASAM-begreppet, trots att det har några år på nacken, fortfarande ses som betydelsefullt. Vi utgick från personalens perspektiv gällande KASAM's betydelse för barn 0-12 år, placerade på institution eller med någon form av insats från öppenvården. Genom kvalitativa intervjuer tog vi del av personalens erfarenheter av KASAM's betydelse för barnen, hur de arbetar och om de metoder de använder sig av , ger möjlighet att skapa en känsla av sammanhang för barnen. Vid tolkningen av vårt intervjumaterial utgick vi från tre teman baserade på våra frågeställningar. Det som framkom av materialet var att KASAM har stor betydelse för barnens välbefinnande.

The Swedish production of biogas was 1,5 TWh 2011. About half of the production was used as vehicle fuels. The cost for upgrading biogas depends on the size of the biogas plant and its gas production. If the gas flow is low the cost will be high. However, further development of existing upgrading technologies or development of new ones, have good potential to decrease the upgrading cost for small scale biogas plants.

This thesis describes how a cost reduction project was done on the Packsize ondemand packing machine EM7. The cost reduction was achieved by making minorredesigns of the EM7.The project began by studying the EM7´s structure and function by working on itsassembly line. A short literature study on the subject Design for Manufacturing wasalso done.By working on the assembly line and by speaking with staff from production anddevelopment departments, a number of ideas for reducing manufacturing costs arose.Estimations of the potential cost reduction size for each proposal were done incollaboration with vendors and the purchasing department. Based on the size of the cost reduction, technical risk, impact on the assembly lineand the development time the various proposals were ranked. The two highestranked proposals were selected for further development towards finished solutions.One of the ideas that were selected to develop in to a finished solution meant thatsome of the pneumatic valves were replaced with others.

This study deals with the technical and economic feasibility of replacing the nuclear power plant reactor Ringhals 3 with a biofuel power plant. A technical investigation has been executed to determine which of the systems and components that could be reused and which ones would need to be replaced. The investment costs of the reconstruction have also been estimated. The cost of the electricity production has been calculated as well as the emissions of the new biofuel power plant. Based on the established rate of return, the lowest average spot price of electricity that makes the investment profitable has been calculated.