In ambition to produce more and better harvests, artificial fertilizers are used to produce a better growth of crops in the agriculture landscape. This contributes to leakage of nutrients. Our forests also exhibit a leakage of nutrients. Air pollution contributes to more nutrients. High precipitation with high water flows as a consequence seems currently to occur more frequently in the county of Halland.

In Stockholm, Johanneshov the Slaughterhouse area (Slakthusområdet) can be found. A number of companies have gathered there providing the Stockholmers with meat products. This area has a great need for cooling to supply large cold storages. To facilitate this, a central cooling system has been built, supplying the area with effective and safe cooling.The aim of this master thesis study is to give hints to energy efficient and reliable changes that can be put in place at a low marginal cost depending on the future activities in the area. The suggested changes will be presented to the company Bravida (managing the system), which also desires a deeper understanding of the energy flows through the central cooling system.Firstly visiting the site with proper guidance, we have then tried to understand the function of the system including which machines and media that are used.

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

A passive house in Norra Djurgårdsstaden drawn by Tengbom Arkitekter is going to be built. A shaft for airing is needed for a few apartments in the house.The airing shaft is designed for a few two room apartments in the house, which are not able to achieve satisfactory airing, as their outer walls are facing a single direction. The other apartments on the same floor are corner apartments. These apartments do not have the same difficulty with airing since they have their outer walls in different directions, with different pressures at the facades. The airflow in the airing shaft is supposed to be driven only by natural forces, by the sun. The purpose of natural driven forces is to achieve low energy consumption for the house.In this thesis, a design of the shaft for airing has been developed.Initially an open shaft for all apartments was analyzed.

Business Process Modelling Notation (BPMN) is a way to graphically draw a diagram of a business process. A BPMN diagram consists of several so-called flow objects. These are interconnected in the graph through sequence  flows. BPMN models are merely graphical representations of business process and there is a need to simulate these diagrams for different purposes. The simulation that now is available for BPMN is that the model is evaluated by checking if it is correct.

This examination work is performed at the institution of industrial economy and production at Jonkoping technical university, for JELD-WEN Door Solutions plant in Forserum.Today the focus in the company is on to reduce their inventories binding of capitals as well as inventory of products and that includes to get a good control of the supply and handling of material which is of great importance.JELD-WEN Door Solutions is one of the worlds leading producers of windows and doors and the head-office is located in Oregon, USA.A great number of wooden doors are manufactured by the company in varying of constructions, classifications and performance.The production of the plant in Forserum has a project- and customer focus manufacturing where only internal doors are produced. The overall market they are concentrated on is to different institution such as schools, hospitals etc.The purpose of this work is to investigate possibilities to improvement of material- and production control at JELD-WEN. The report will handle the master production schedule to and from the production divisions within manufacturing industry. Focus will be on the way for information- and material flows from arrival, transport within the company and further on to customers.Further a map of the flow was performed which gave a clearer picture of the connection between the flow of information- and material for the manufacturing process. On the basis of the mapping of the flow, the group discovered that the flow of material had some improvement potential.

Nedskrivningsprocessen av goodwill inneh?ller ofta flera subjektiva v?rderingar som f?retagsledningen beslutar om. Tidigare studier vittnar om v?lk?nda fenomen som resultatmanipulation och big bath accounting, dessa f?rekommer i andra delar av v?rlden, n?r det kommer till goodwillnedskrivningar. Studien syftar d?rf?r till att unders?ka sambandet mellan byte av VD och goodwillnedskrivningar i Sverige.

Då det inom fordonsindustrin blivit vanligare med allianser och samgåenden har jag i denna studie valt att undersöka interorganisatoriska relationer. Jag har valt att undersöka hur olika ekonomistyrningsmetoder används i interorganisatoriska relationer inom den svenska fordonsindustrin. Då leverantörerna inom fordonsindustrin har fått ett större ansvar valde jag att undersöka ekonomistyrningsmetoderna utifrån leverantörers perspektiv. Ekonomistyrningsmetoderna som jag undersökt är target costing, open book accounting och information som underlag i ekonomistyrningen. De olika ekonomistyrningsmetoderna kan karakteriseras av antingen dominans eller ömsesidighet, därför blev det också intressant att undersöka vilka tecken på dominans och ömsesidighet som fanns.

this paper is a study on children's social interactions in role-play. The aim is to try to highlight how children with other develop social skills and how to further motivate children tosee, understand and manage their reality in role-play by highlighting the characteristics of afunctioning role-play. I would also highlight the importance of pedagogue´s role in relation tochildren's social skills in role-play. The purpose flows into these issues, what distinguishes afunctioning role-play? Can the children in role-play influence their thinking to developunderstanding of others and the environment and if so, how? What significance does pedagogue´s role in children's role-play? I used out of a qualitative methodology to carry out this investigation.

Vad gömmer sig bakom alla de produkter som vi finner ute i butikerna? Eller v c ni gömmer sig bakom alla dessa produkter? Varför måste vi köpa, köpa, köpa, utan urskillningsförmåga och ibland helt utan vare sig vett eller tanke på vilka konsekvenser vår köpmani får för andra människor i andra delar av världen, men kanske framför allt för oss själva. Jorden är och förblir rund...I mitt examensarbete, bestående av uppsats, interaktiv gestaltning och performance vill jag belysa och uppmärksamma hur det ser ut inom textilindustrin idag. Mötet mellan dessa två världar är ett ekorrhjul som går snabbare och snabbare. Genom att uppmärksamma förhållandena vill jag övertala betraktaren till att tänka efter.Den konstnärliga gestaltningen av examensarbetet behandlar textilindustrins smutsiga baksida och börjar i "fabriken".

Business Process Modelling Notation (BPMN) is a way to graphically draw a diagram of a business process. A BPMN diagram consists of several so-called flow objects. These are interconnected in the graph through sequence  flows. BPMN models are merely graphical representations of business process and there is a need to simulate these diagrams for different purposes. The simulation that now is available for BPMN is that the model is evaluated by checking if it is correct.

Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.

Syftet med detta examensarbete var att undersöka vilka faktorer som påverkat acceptansen hos användare, inom den kommunala verksamheten, vid införande av ett datoriserat system. Med acceptans menas att användarna ska kunna utföra sina arbetsuppgifter på ett bra och lätt sätt. Studien har gjorts utifrån användarnas perspektiv.Genom att genomföra en intervjuundersökning på ett flertal kommuner där användarna använder systemet Vabas/Duf, har undersökts hur användarnas upplevda acceptans påverkas av faktorerna delaktighet, användbarhet och lättanvändhet, vid införande av ett datoriserat system. Delaktigheten vid införandet av ett system innefattar även information och utbildning.Resultatet från undersökningen visade att delaktigheten ökade användarnas acceptans. Ingen avgörande slutsats kunde däremot dras mellan acceptans och faktorerna användbarhet och lättanvändhet, då resultatet från de båda grupperna inte visade någon märkbar skillnad..

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

Titel: Value stream mapping in practice ? A case study at Light MyFireAuthors: David Rydman and Tomas ÖnnemarMentor: Veronica Ülgen SvenssonExaminer: Åsa GustafssonBackground: Companies push their prices in today's markets to be competitive, which means that companies need to find ways to reduce costs while maintaining profits. (Cudney, 2009) According to Bergman and Klefsjö 2007, the basic rule of quality improvement says "there is always a way to achieve higher quality at a lower cost". One way is to improve a company's processes to get a more efficient flow and improvements that may cut costs. (Bergman & Klefsjö, 2007) Why it's important to look at the processes are that they often contain waste that can be eliminated.