The demand for district heating is expected to decrease in the future, due to competition from heat pumps and energy efficiency measures in buildings. Development of existing district heating systems is therefore necessary for district heating companies to maintain market shares. This Master?s thesis describes and investigates the heat and electricity production and profitability of a combined Organic Rankine Cycle (ORC) and heat pump that is integrated with an existing district heating system. The studied district heating system is utilizing heat from waste incineration. In Sweden waste constitute 20 % of the fuel mix used in district heating systems, and this share is expected to increase in the future.

Sweden recently changed the national regulation of chimney sweeping. This study has two purposes. The first purpose is to evaluate the effect of this reform to see if the new regulation has led to an effect in terms of increased chimney fires in single-family houses and for the wood-burning and oil-burning stoves, respectively. The second purpose is an updating of a previous study (Mattsson 1994) of analysis of society´s benefits and Costs of different alternative sweeping frequencies for wood-burning and oil-burning stoves. This study also has a secondary purpose to examine the extent to which the local sweeping rules vary with climate conditions.  Mattsson, based on his results, proposed that the sweeping requirements for oil-burning stoves should be reduced from twice a year to once every second year and for wood-burning stoves the sweeping should be reduced from four times to once each year.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

There are several reasons why organic chicken production is scarce in Sweden. Lack of slow growing (SG) strains combined with higher production Costs, lower meat-yield and uncertainty of consumers? willingness to pay seems to be the main reasons. EU-legislations imply use of indigenous slow- or medium growing strains in organic production, nevertheless, fast growing (FG) broilers are often used due to their effectiveness. Increased consumption of processed food creates a market for conventionally rearing of very heavy broilers.

The interest for children´s clothing has increased in society. More and more children are born and parents are older when they have children. Education has become a natural feature in most people´s life, just as both parents often work today. The households have therefore better economy and thus greater consumption opportunities. Parents are, in greater extent, looking for personal and different clothing with focus on quality and, to some extent, exclusivity rather than just a cheap and functional garment.

The law of preferential rights has, since the 70?s, given företagshypotek a high priority after a company has claimed bankruptcy. After the Costs concerning the insolvent estate and the liens, företagshypotek has received full refund. The effect has been that the unprioritized creditors often have not recieved any of their claims after the bank have re-cieved theirs. Many countries have during the last decades deviated from this law and in 2003, Sweden decided to take the same path.

Difficult calvings and stillborn calves are costly for the producer and lowering these frequencies can decrease the Costs for the dairy operation. Each calving in the herd is registered by the farmer and stored in a central database. The information is used to monitor the level of calving-difficulties and stillborn calves in the herd and nationally. Monitoring of these registrations is important to detect possible changes. Breeding-value prediction for calving traits is based on the calving information in the database.

Lagstiftningen som reglerar förhållandet mellan arbetsgivare och arbetstagare är arbetsrätten som regleras i lagen (1982:80) om anställningsskydd (LAS). Saklig grund måste uppfyllas för uppsägning samt avsked, för att dessa två ska vara giltiga i en rättsprocess. Detta innebär att arbetstagaren måste grovt ha åsidosatt sina åtaganden, detta kan exempelvis ske vid missbruk eller narkotikainnehav vilket framkommer i de rättsfall som behandlas i uppsatsen. Innan ett avsked eller uppsägning bör arbetsgivaren se över ett antal kriterier i valet av de två olika vägarna såsom omplacerings- och rehabiliteringsskyldigheten. En närmare granskning av de lagar samt kostnader som kan uppstå i och med den rådande lagstiftningen kommer att ses över.

Society and the workplace are two factors that are important for the individual's health status. It is important that the individuals has the right skills to take care of their health. For organizations, it is important to strive for the welfare of their employees. This has proven to have a positive impact on work performance, reduced absenteeism and reduced Costs for rehabilitation. In 2007, the local authorities in Umeå implemented a wellness offering for all employees working in the municipality administration.

This thesis analyzes the effects of export subsidies on Swedish cereal export. The analyzes are based on data on cereal export from Sweden to countries outside the EU from 1990 to 2003. In 1995 Sweden became a member of the European Union. Before the membership, the Swedish agricultural policy was decoupled in a larger sense than the European CAP was, which means that the Swedish producers had decreased their production more than the European farmers. When Sweden became a member of the EU the production started to increase again to an EU level.

This thesis was commissioned by Volvo Powertrain, where manufacturing and assembling of transmissions is performed, which is used in the company's trucks and buses. The thesis has consisted of a case study that intends to study the problem areas in the current proposed activities and continuous improvements in the assembly department in the Volvo Powertrain facility.In the current situation, the proposals that are submitted by the employees suggest mainly minor improvements. The proposals concern for example, labelling of materials boxes and holders for tools, which do not generate any significant profit for the company. Directors and executives want an increased amount of proposals with a more results-oriented type, in terms of reduced Costs, time consumption and stops, and improved quality. The company would also deal with the problems that arise when implementing improvements in the production.

The purpose of the thesis is to compare Sweden's and Great Britain's total Costs for their systems regulating producer responsibility for waste packages. Producer resonsibility is a strategy implying that producers are responsible for their waste also after its use. Sweden and Great Britain introduced different systems systems after an EU directive was adopted in 1994 (94/62/EC), and they have resulted in entirely different recycling levels in the two countries. In the Swedish system, responsibility has been delegated to the industry who are responsible for reaching the determined goals. The economic instrument used is a fee, set and managed by the industry. The British system is more centrilised, and the economic instrument used to finance recycling of waste is a system based on transferable permits. The thesis compares the four different alternatives: delegated and centralised methods, and fees and transferable permits analytically.

This thesis aims to examine the viability of various techniques for increased electricity generation in CHP plants and the effect of electricity price fluctuations on the profitability.The techniques examined are fuel dryer, pellet production, methane production, combined methane- and pellet production, seasonal heating storages in caverns and pit heat storages and condensing tail. Using Excel and Matlab, the prerequisites for investment Costs, revenues and expenses were calculated.What affects the price of electricity is a combination of economic and technological development, energy prices, economic structure, population changes and weather. Different scenarios for the electricity price were therefore examined. In the base case, the electricity price was given by the Nord Pool electricity price statistics of area three in 2011. Thereafter, WiMo was used to design the electricity scenarios for 2030, which was then applied to the data to obtain the viability of various scenarios. The techniques examined were found to give greater profits to the CHP plant by increasing and optimizing the production of electricity.

Over the past twenty years, the cooperation within the European Union (EU) has strengthened and expanded with both more number of Member States and stronger influence on international politics. The unique character of the Union and its ability to enforce peace and humanitarian intervention has attracted attention in political science. This prominent position of the Union is perceived by many scholars who often hold this derived from the Union's influence in international relations. Various terms have been used to define the powers of the Union. The British researcher Ian Manners states that the unique identity of the Union in the international arena is formed by its normative power.  An important policy area within the Union is the environmental cooperation.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large Costs for moving equipment and maintenance of a large number of forest roads.