The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

In the world of today, crises and crisis situations are inevitable parts of an organization?s everyday life and it is important for the organization to be prepared for these crises. The organization and its employees have to be in a constant state of alert and they should also have an organized plan for what they will do when (not if) the crisis occurs. The charter tour industry has during a long period of time been active in the global market. They serve thousands of travellers every day and it is the responsibility of the companies within the industry to make sure that their customers are safe and that crises can be prevented, or at least be handled.

Title: The way to successLevel: Final assignment for a Master?s Degree in Business AdministrationAuthors: Larisa Glazkova and Veronika LarssonSupervisor: Jonas KågströmDate: 2011 ? JanuaryAim: Many companies are started each year, but only some of them are successful and generate worthwhile profits. Many new companies do not survive the first few years. The purpose of this thesis is to identify factors that can lead to success for small and medium-sized enterprises in Gästrikland.Method: We analysed 559 interview surveys that were collected during the years 2004-2010 and success factors were defined. Additionally, financial reports from the database Retriever were analysed.

As a result of directives from EU, with the ambition to reach environmetal goals, The German organisation Passivhaus Institut has defined a passive house. A passive house is a building that is very energy efficient and makes a small impact on the environment. The energy from the inhabitants as well as the appliances & fixtures in the building should equal the energy that is required to heat the building. A Swedish version of the passive house definition has been defined, taking into account the climate conditions and the difference in building regulations.This thesis is a request from Skanska on how it can improve and develop an ongoing passive house project, involving an infant school. The intention of this thesis is to identify difficulties & display potential development areas for infant schools.The method of research conducted is as follows: interviews of clients, ventilation consultant, consultant for heating system and an energy calculation consultant, an inspection of the infant shcool in process, investigation of completed infant schools and a study of relevant literature.From this research it was found that it is difficult for infant schools to pass the criteria for passive houses. The conclusion of this thesis provide several guidelines on how to improve the outcome of existing projects & the steps needed to be taken for future development in this area..

ProblemIdeation in group is used by many, often as a tool for creating new and innovative ways to solve problems and creating change. Groups may have difficulties to move from the phase of inspiration to the phase of ideation, if information and ideas aren?t defined in the team.The authors claim that this process can be helped by providing practical tools that are adapted and tested for the purpose. The reason is to foster concretization of volatile thoughts in form of inspiration and information.PurposeThe study aims to investigate how Storyboard as a tool can be used to concretize thoughts and inspiration in a group before ideation.MethodIn order to collect empirical data the authors along with four other facilitators, conducted 24 DO TANK:s for the innovation contest Smart Lunch. The empirical data where then analyzed using theories related to the topic.

Title: The customer?s contribution to the innovation-process ? a study of using customers to discover latent needs. Level: Final assignment for Bachelor Degree in Business Administration Author: Robert Klein Supervisor: Agneta Sundström Date: 2014-06 Aim: The purpose of this study is to gain enhanced understanding of what knowledge costumers contribute with in an innovation-process lead by a producer of goods, and how that knowledge is used to fulfill latent needs. The area of research has formerly described which results customer-involvement lead to, but have been scarce in describing how results are produced. Method: From a qualitative onset, a case-study collecting data through observations and interviews capturing customer knowledge contributions, and producer use of fetched knowledge has been conducted. Data has been analyzed using a grounded theory approach. Results have been processed in several steps in which material has been categorized and enriched continuously. Result & Conclusions: Customer-knowledge is broken down into market-knowledge, everyday-knowledge, and specialist-knowledge, which all are significant to a producer of goods.

Disinfection methods for drinking-water produced at the two water works of Stockholm Water Co are compared in this study. Three different nethods are compared; disinfection with chlorine gas, disinfection with sodium hypochlorite and disinfection with UV-light and monochloramine. The method used is Life cycle assessment, LCA. LCA is defined as the compilation and evaluation of the inputs, outputs and potential environmental impact of a product system shroughout its life cycle. The environmental burden is compared for the three different disinfection methods.

The purpose with this report is to make a contribution to Bodycote heat treatments workshop in Värnamo, how to introduce, establish and constantly improve its environmental system. The rapport will help Bodycote with there certifying in ISO 14001: s demand standard. Organizations who continuously work with environmental issues have a lot to gain. Two things an active environmental development process will convey are, building of thrust within the circle of customers, and great financial savings. An increasingly numbers of organizations realize the importance to introduce a functioning environmental system into their activity.

Title: The customer?s contribution to the innovation-process ? a study of using customers to discover latent needs. Level: Final assignment for Bachelor Degree in Business Administration Author: Robert Klein Supervisor: Agneta Sundström Date: 2014-06 Aim: The purpose of this study is to gain enhanced understanding of what knowledge costumers contribute with in an innovation-process lead by a producer of goods, and how that knowledge is used to fulfill latent needs. The area of research has formerly described which results customer-involvement lead to, but have been scarce in describing how results are produced. Method: From a qualitative onset, a case-study collecting data through observations and interviews capturing customer knowledge contributions, and producer use of fetched knowledge has been conducted. Data has been analyzed using a grounded theory approach. Results have been processed in several steps in which material has been categorized and enriched continuously. Result & Conclusions: Customer-knowledge is broken down into market-knowledge, everyday-knowledge, and specialist-knowledge, which all are significant to a producer of goods.

This multiple use forestry plan is made on the property Basunda which is located in the southern parts of the province Östergötland. The owners of the property today are Jonas and Ulrik Saanum, but it has been in the family since their grandfather bought it 1933. There is a slaughterhouse on the property in which they take care of domestic cattle and animals from the forest. Jonas and Ulrik are also dedicated hunters. These are the two reasons to why the focus is wildlife and wildlife management. The question at issue of this work is simplified: what demands does the wildlife have; and how will the owners be able to fulfill these, what changes in the forest management must be made and will these changes result in a different budget, compared to the ordinary forest management. This work is based from a freshly made forestry management plan. I based my fieldwork on this plan, but made my own management proposals, that would benefit the game.

Inledning: Det har länge varit viktigt att kartlägga de hygieniska riskerna i ett restaurangkök, men få vet hur det ser ut på hotellrum. Kartläggningar har gjorts på vad gäster först lägger märke till och städningen är en av dem. Frågan är om man kan göra en HACCP-plan, Hazard Analysis and Critical Control Point för hotellrum.Syftet med studien var att undersöka och i förekommande fall avslöja den dolda smutsen som finns i nystädade hotellrum samt att undersöka om man kan göra en HACCP-plan för hotellrum.Metod och material: Bakterieprov togs för att kunna analysera vad som finns kvar när rummet anses som rent. Tio mätpunkter har valts ut i rummet, provtagningen har skett på fem hotell, tre rum på varje hotell. För att kunna se den dolda smutsen i badrummen har en UV-lampa använts.Resultat: Proverna visar att sängkläderna är relativt rena i jämförelse med fjärrkontroll, telefon och områdena i badrummen.

Our starting point has been to examine how a project manager without knowledge of the industry is able to plan a project. And also which difficulties that may arise. A qualitative study was conducted at project managers who worked in the construction industry and events industry. Seven interviews were conducted, four in the construction sector and three in the events industry. Respondents are active as project manager in Värmland and Närkes counties.

The aim of this Masters thesis is to examine subject positions of masculinity in the fantasy novels by Michael Moorcock, spanning from the sixties to the present. Questions are: Which positions of masculinity dominate in four fantasy works by Michael Moorcock? How do these positions differ from each other or are there similarities? Do they strengthen or undermine the hegemonic masculinity? How do these positions of masculinity relate to historic configurations of masculinity? In order to find feasible answers to these questions I have used a theoretical and methodological approach rooted in the sociology of literature, mens studies and discourse analysis. Different masculinities are defined as subject positions. The hegemonic masculinity is defined as the image of masculinity that dominate and that every man has to relate to, in one way or another.

Bestämmelser om användningen av mark och vatten samt bebyggelsemiljöns utveckling stadgas i plan- och bygglagen (PBL). PBL är dessvärre ett komplext och svårtillämpat regelverk. Sedan PBL:s ikraftträdandet har behovet av en mer lättförstådd plan- och bygglagstiftning successivt ökat vilket föranledde utvecklandet av en ny plan- och bygglag (nya PBL) som träder i kraft den 2 maj 2011.Syftet med magisteruppsatsen har varit att studera bestämmelserna om bygglov och bygglovsprövningen inom detaljplan med särskilt fokus på mindre avvikelser från detaljplan i PBL. Syftet har vidare varit att göra en jämförelse med motsvarande bestämmelser i nya PBL och därefter sökt fastställa bestämmelsernas framtida rättstillämpning med utgångspunkt i nya PBL.Bestämmelserna om bygglov och bygglovsprövningen inom detaljplan har till stor del tolkats i rättspraxis vilket i de flesta fall givit en klar bild av rättsläget. Bestämmelsen om mindre avvikelser från detaljplan har dock varit svårtillämpad och givit upphov till subjektiva tolkningar av kommunerna.