The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

In motion ?a traffic program for Nacka is the result of a survey of the traffic system and transportation situation in Nacka and suggests possible development opportunities. A new traffic strategy will be developed in the municipality of Nacka the coming years, which is the reason for this study: to map the current situation, identify strengths and weaknesses, needs and opportunities. This program suggests possible development opportunities and gives an historical overview of the transportation system, the current situation and an analysis of different transportation modes. A mapping of other municipalities? traffic strategies or programs have been done and included into the program as well as a prognosis for the coming years in the municipality.

In our modern society, time is important. Technology is used in countless ways to faster get us from one point to another. The purpose of this report is to inquire whether there is a way to implement an option for personnel at Swedish hospitals to claim priority on an elevator call, and to do this in an efficient way. An ordinary elevator system has been simulated with an implementation of textit{Nearest Car algorithm}, an algorithm which calculates the most suitable elevator car to serve a specific call considering the distance between the call floor and the car and the direction. Along with this algorithm, different ways to handle priority calls has been implemented to see how they affect the mean transport time for both passengers with priority and regular passengers in the elevator.

The purpose of this study is to examine the effects of joint venture announcements on stock prices behavior and simultaneously to test the German stock market (Frankfurter Wertpapierbörse) for efficiency. We tried not only to analyze the general impacts of a JV-announcement but also to look for differences in the market response to announcements of different types of joint ventures, namely: domestic, international, horizontal and vertical. Our expectations of efficient market were confirmed during our paper, which employed the technique of the standard event study. The calculation of abnormal returns which are the signals for market efficiency or inefficiency respectively were based on the market model, establishing linear relationship between the return on the market and the return on an individual security. The parameters of the model were obtained through regression analysis..

Arkitektkontoret Sweco Architects i Göteborg har tagit fram ett förslag för ett bostadsområde i Varberg, där Varbergs kommun var beställare. De föreslog att ett eget områdesförslag skulle tas fram i Revit Architecture utifrån de planbestämmelser som gäller i området. Som en fördjupning i detta arbete valdes att även studera arbetsprocessen i programmet samt hur denna process kan tidsoptimeras. Ett problem idag är att en sådan process kan vara tidskrävande och ineffektiv. Syftet med detta arbete var att finna idéer på hur processen kan effektiviseras och att utveckla kunskaperna om Revit.Som en inledning modellerades hur området ser ut idag i Revit utifrån en ritning skapad i AutoCAD.

This Master Thesis has been carried out as a new product development project in collaborationwith G-Man Tools AB located in Edsbyn. The purpose of the project was to construct a newpruning saw there the blade is integrateble in the handle, thus a foldable pruning saw.The work has been performed on the occasion of G-Man Tools AB wanted to improve theirproduct range by creating a saw that complement their range of quality saws. They have a similarproduct today, but they do not manufacture this product by them selves and it is not directlytargeted against garden use, which is a disadvantage when it is one of their major markets.Even though almost the entire chain from the requirements of the users to drawings has beentaken into consideration, emphasizes has been put on generating ideas. However the first thingthat was carried out was to establish a productspecifikation from interviews with users and thecompany?s experience.

The purpose of this thesis was to examine how locally produced bioenergy may contribute to meet the climate target year 2050 in the municipality of Uppsala. The goal of reduced GHG-emissions from current 6,8 ton CO2-equivalents to 0,5 ton CO2-equivalents per capita and year, year 2050 is based on avoiding harmful penalties of an increased level of GHG in the atmosphere. By estimating available biomass in the county together with examining future technologies and emission factors for the substrates used, four possible future scenarios has been developed focusing either on electricity generation or production of biofuels. GHG-emissions of year 2050 have been calculated using the software LEAP. The conclusion is that bioenergy, depending on how it is integrated in the energy system, may reduce greenhouse gas emissions between 0.6 ton CO2-equivalents and 1.4 ton CO2-equivalents per capita or 12% to 25% compared to 5.5 ton CO2-equivalents in the reference scenario 2050. The greatest reduction is obtained if biofuels are produced in combination with energy efficient heat requirements in buildings..

Arkitektkontoret Sweco Architects i Göteborg har tagit fram ett förslag för ett bostadsområde i Varberg, där Varbergs kommun var beställare. De föreslog att ett eget områdesförslag skulle tas fram i Revit Architecture utifrån de planbestämmelser som gäller i området. Som en fördjupning i detta arbete valdes att även studera arbetsprocessen i programmet samt hur denna process kan tidsoptimeras. Ett problem idag är att en sådan process kan vara tidskrävande och ineffektiv. Syftet med detta arbete var att finna idéer på hur processen kan effektiviseras och att utveckla kunskaperna om Revit.Som en inledning modellerades hur området ser ut idag i Revit utifrån en ritning skapad i AutoCAD.

Arkitektkontoret Sweco Architects i Göteborg har tagit fram ett förslag för ett bostadsområde i Varberg, där Varbergs kommun var beställare. De föreslog att ett eget områdesförslag skulle tas fram i Revit Architecture utifrån de planbestämmelser som gäller i området. Som en fördjupning i detta arbete valdes att även studera arbetsprocessen i programmet samt hur denna process kan tidsoptimeras. Ett problem idag är att en sådan process kan vara tidskrävande och ineffektiv. Syftet med detta arbete var att finna idéer på hur processen kan effektiviseras och att utveckla kunskaperna om Revit.Som en inledning modellerades hur området ser ut idag i Revit utifrån en ritning skapad i AutoCAD.

The aim of this paper is to analyze aid, grouped into sectors, and its effect on growth in developing countries, to find out which type of aid has had the most positive effect on growth. We compiled a regression analysis based on panel data over 81 developing countries from 1975-1999. In our first regression we considered and group countries by institutional quality, in the other we considered and group countries after regional differences. As a measure on institutional quality we used the KKZ-index. The principal aim of this paper was to find out what kind of aid is the most efficient in its influence on growth in LDC?s.

There are regulations in sweden that require organizations to manage occupational,  health and safetey (OH&S) issues in a systematic way. The contents of the management system vary depending of the activity of the specific organisation. An accurate management system is crucial in order to assure that rules and regulations are fullfilled. The OHSAS 18001 standard covering OH&S management is intended to provide organizations with the elements of an efficient OH&S management system. The work with this thesis was done at Swemat AB in Härnösand wich is a mechanical industry. In the thesis, the requirements of the OHSAS standard are compared with the current management system.

iProspect is a global digital marketing agency and work primarily with search marketing. They were the first search engine marketing agency in the world when the company started up 1996 in Boston, Massachusetts, and the first in Sweden to offer services in search marketing after establishing themselves on the Swedish market the following year. iProspect can be found in the södermalm office in south central Stockholm. They are a comprehensive agency within search and offer everything from search engine optimization and sponsored links to advertising on social media. They?re goal is to lead developments in search marketing and to keep ahead of competition.

Mobile telecom and the Internet are converging, which opens new possibilities for market actors to create business through the mobile handset. At the same time market experts are predicting that mobile operator?s existing dominance in the telecom market will in the future decline as new technology such as VoIP and services will erode the operator?s traditional revenue model. This implies that mobile operators will need to rethink their dominant business logic to create new value for their customers. Mobile operators are aiming to expand their existing revenue model through advertising in the mobile handset and are searching to create new business models that evolve advertising sales.

Sweden is a country that has made some progress in developing energy efficient solutions. The problem in Sweden is that many houses and apartment buildings are old and have inefficient ventilation- and heating systems. This energy is lost when systems are inefficient, which then results in huge economic costs. Luckily, more and more people are becoming aware of this, which means that Sweden is on track to become even better within energy efficiency.Energy use for the housing- and service sector amounts to 166 TWh of total use at 616 TWh. Without distribution and conversion losses, these figures show that the housing- and service sector accounts for almost 40 % of the country's total energy consumption.

The heating of companies premises is today functional with electrical heating and heating offossil fuel. The energy cost for these kinds of heating in buildings has heavily increased duringthe last years and the influence on the environment has become more visual. This leads to thatenterprises today become more anxious to render energy more effective and find alternativesolutions to their ancient heating systems. This is something that Skandinaviska kraftprodukterAB in Halmstad has become aware of.The purpose with this examination is to find the most cost-efficient and environmental measuresfor the office and workshop premises of SKP AB. Where one of the bigger things is to find agood alternative for their current oil furnace, which was heating the workshop.