The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Risk management is a key competency that is constantly being researched how it can be improved within project management. The risk management process consists of four major steps: identify risks, assess the risks? significance on the project, evaluate and address the key risks and follow up.The majority of companies seem to neglect certain identified risks, and decide not to mitigate if the risk does not cause adverse effects to the business. To counteract undesirable consequences and help organisations to become more effective at managing risks an initial work has been conducted for a risk repository.The project develops a proposal on the design of a risk repository which aim to effectively support a database implementation. The study includes literature studies which resulted in a relational model for database implementation.

The digitization in the Swedish health care sector is rapidly growing. This study investigates whether the digitalization in health care has led to higher quality and an increased value for patients. Interviews with staff in various health care professional categories were conducted to qualitatively study how the implementation of digitization is perceived in practice by those directly involved. Furthermore, an observation was made, where a doctor was followed duringa workday to study the different digitalization software tools that are being used. Previous studies and other relevant literature accompanied the study of digitalization in health care. Organizational theories were compared with the practical organization management at the studied health care organization, as well as their dependence on other authorities and companies.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

This thesis aims at analyzing why the municipality of Flen, in the eastern part of Sweden, has experienced strong depopulation for the last forty years in spite of its relative vicinity to Stockholm. The study uses current theories on regional developement, population theory and theories on regional enlargment to help explain and to evaluate the different regional factors that affect the developement of Flen on the local level. The thesis is primarily focused on the subject of regional policy and strategies to meet regional depopulation. The study also gives a presentation of the strategies of major regional institutions as well as analyzing what impact regional policy have on local policy in the municipality of Flen.Interviews with local officials, politicians and other people representing the population of Flen were carried out to achieve a better understanding of the specific challenges that the municipality faces and of the measures that are taken to meet them. Regional policy in Sweden prioritises measures that promote regional enlargment to link the housing and labour markets together with the regional infrastructure.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

The purpose of this paper is to highlight the issue of preferential rights in relation to the increased practice of hiring temporary staff. The object is illuminated from a diversity perspective by seeing what a circumvention of the preferential rights may have consequences for vulnerable groups on the Swedish labor market. The question of preferential rights to reinstatement is controlled in  The Employment Protection Act. The preferential right is for the protection of workers made redundant due to redundancy. The use of agency workers has increased significantly in the Swedish labor market since the industry's legalization in 1993. This has created some problems in terms of preferential rights. To a circumvention of the law, shall exist requires that the measures constitute circumvention is justified, measures should have been sought to circumvent the law and been unfair in view of the particular case.

The purpose of this thesis is to map out and investigate how the banking sector affects a customer?s willingness to change bank, and what the switching costs are for a customer when making these changes. A case study was performed through qualitative and quantitative questionnaires and interviews. The qualitative part was carried out to create hypotheses. The hypotheses was tested in a quantitative survey to be able to either accepted or rejected these them.

The purpose of this study is to investigate how students in a Swedishjunior high school (grade 7-9) view their possibility to participate in thecollection management of their school library, and how the schoollibrary works to involve the students when purchasing media. The studyhas resulted in a model for easy and effective involvement of studentsin the collection development.To achieve this aim both quantitative and qualitative methods are used.A survey in three classes in the school, observations at the schoollibrary and a qualitative interview with the library assistant have beenperformed. The collection management at the school library isdescribed using the School Library Taxonomies developed by DavidLoertscher and two models for participation developed by Roger A Hartand Harry Shier. In the survey, the students are asked about their libraryand reading habits, their perception of their own participation in thecollection management of the library and their opinions of theimportance of student participation in the library.The results show that all students view the possibility of participation as something important, but not all of the students are willing to be active themselves. The proposed model for effective involvement of students in the library focuses on simplicity, voluntariness, distinct information and visible results..

Climate change is an increasingly widely known concept. In the EU the construction sector is responsible for more than a third of the carbon dioxide emissions and 40 % of the total energy use. In Sweden, measures have been taken to prevent this climate change. By 16 targets, three of which can be linked to the construction sector, Sweden will reduce the negative trend. None of the three goals with relation to the construction sector will however be achieved before 2020.

The purpose of my essay is on one hand to research and evaluate the measures that one intermediate school in Sweden, uses in order to prevent bullying and stop it in the event that one pupil happens to get bullied or harassed. In other words, I would like to show how that school is capable of creating a safe environment. Qualitative research is used to obtain these findings.On the other hand, I also wish to examine what pupils at the school think about these measures and how they perceive the attitudes of the school?s teachers and management regarding the prevention of bullying. In order to acquire this information quantitative research is used.The conclusions that I draw after conducting my research are as follows:1- Regarding the ?Anti ? bullying Performance Plan?, my essay shows that school teachers and management actively work in order to maintain a safe environment and as a result bullying is successfully prevented the school.

Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

The projects objective is to find an alternative method of heating (the current method being via electric heating) the sewage treatment plant on the island Utö in Stockholm?s archipelago in order to reduce the energy consumption and ultimately the cost for heating the plant. The project is given by ?Skärgårdsstiftelsen? (The Archipelago Foundation) and is a part of the larger EU-project ?Green Islands?.A model for the plants total heating demand is established in order to get a good perception of how much money can be saved using alternative heating methods. The heating demand model gives an annual heating demand of approximately 32 500 kWh and a maximum heating power demand of around 24,7 kW.

Background:The adult inpatient psychiatric care is regulated by law and allows certain amount of coercion, most commonly restraint, forced medication and seclusion. To be treated according to this law you need to suffer from a serious mental disorder, oppose to the care and have an indispensable need of care. Many studies describe patients experiences to be treated with coercion but few about health care workers experiences.Aim:To describe health care workers experiences of performing coercion in psychiatric compulsory care.Method:A literature review was made and eight articles is the basis for the result.Results:From the articles used inthis study four themes were created. These are coercions impact on relations, health care workers feelings during coercion, coercion as a necessary evil and health care workers need for reflection. The themes are presented as headlines in the result.Conclusion:To use coercive measures brings out many different feelings among health care workers.