This report discusses the constructionof different types of exterior wallconstructions and analyses wall layers.Standard wall constructions from theSwedish building contractors NCC andSkanska and also from the materialproducer Isover have been chosen for theresearch. Life cycle cost analysis hasbeen made to conclude the mostprofitable wall type, seen from asustainable and economic perspective.The calculations have been made for aperiod of 50 years.The report shows that building with wellinsulated walls is a more profitablesolution both economically and whatconcerns sustainability even though thehigher investment. However, when wallssimilar insulation properties are beingcompared, the study proves that lowerinvestment cost is more profitable.The report introduces requiredconstruction techniques of walls inorder that the reader should understandwall constructions with different layersand properties. The essay shows theimportance of properly constructed wallsto avoid air leakage and moisturedamage.The essay has been implemented byliterature studies, contacts with NCCand Skanska and by energy calculationsmade by hand and using the software VIPEnergy..

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Syftet med denna studie är att utvärdera IASB:s kvalitativa egenskaper utifrån kapitalmarknadsperspektivet. Vi har använt oss av en deduktiv metod med utgångspunkt i empirin. Denna utgörs av IASB:s kvalitativa egenskaper. Dessa har utvärderats främst utifrån de teorier som lades fram i Trueblood-rapporten från 1973. För att få en djupare förståelse för hur egenskaperna ger sig uttryck i praktiken har vi undersökt detta med hjälp av IAS 18, standarden för intäktsredovisning.

Studien syftar till att undersöka chefsrekryterares syn på egenskaper, vilka som kan anses önskvärda hos ledare och om dessa varierar i förhållande till situation. Vidare är vår avsikt att undersöka om synen på önskvärda ledaregenskaper varierar i relation till dåtid, nutid och framtid. Utifrån en kvalitativ forskningsmetod med semistrukturerade intervjuer har vi intervjuat chefsrekryterare på fem olika företag. I studien tillämpar vi teorier som innefattar ledaregenskaper, hur situationsfaktorer påverkar synen på önskvärda egenskaper hos ledare samt teorier som speglar ledarskapegenskaper i förändring. Genom en kristallisering av önskvärda egenskaper som behandlas i resultatet utarbetades en matris, bestående av fem huvudkategorier vilka tar upp samtliga egenskaper.

Studies in the recent years have showed that the preschool playground is important for both the physical and emotional development of children. The Botkyrka local government has decided to improve their preschool playgrounds in order to take advantage of these studies. The administration of childcare and education in Botkyrka is arranging a network between the different preschools where they work together to improve their outdoor environments. The network is arranging workshops and seminars where people from the different preschools can come and gain inspiration for improvements of their own preschools. The administration of properties has created a document where they describe the changes that are supposed to be made to the different outdoor environments. Through the administration of properties and the person who is responsible for the outdoor environments I was introduced to their work with the preschool playgrounds.

Public concern about the release of toxic compounds from wood-based products drives legislation towards enforcing industries to find and use more sustainable solutions for wood treatment. Plant oils are good alternatives to treat wood, minimizing or even neutralizing the impact on the environment. Wood modification with epoxidised linseed oil (ELO) and acetic acid as catalyst has proven a suitable method to impregnate and protect wood. However, the mixture presents a serious inconvenience because of the quick polymerization of the ingredients that limits its practical application. Therefore, this study was designed to evaluate an alternative method using a two-step process which bypassed the problem above.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

Cement manufacture accounts for 3-5 percent of total global carbon emissions. There is a growing interest in reducing the environmental impact and conserve limited natural resources. In cement production, clinker productions consume 87.5 percent of the total energy consumed in the cement manufacture.Cementa has since many years, focused on reducing the environmental impact of cement production. The work has involved the entire production process from selection of alternative fuels to the development of cement with less clinker content. During 2013/2014, two new types of cement (Bascement and CEM II / B) will be introduced to the Swedish market.

This study is done on behalf of Södra skogsägarna in the autumn of 2012. The main purpose of the study is to get an explanation to why some of the members are passive in their forestry, and how Södra can stimulate them to become more active. To achieve this a questionnaire study was conducted on the members of Södra in the community of Gislaved. The result of the study shows that there are many different factors that influence whether the forest owner is active or not. Examples of those factors are timber prices, the forest owner's objectives and the forest owner's financial situation. The main goal for the forest owners in the survey was to obtain high economic result and to increase the standing timber volume for the next generation.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

The way to acquire forest in Sweden from parents has been unequal, men were prioritized over women, which was the traditional inheritance pattern. Research has made this clearer by using gender, which ?values? our stereotypes of sexes and can help us understand inheritance patterns. The gender determined who would inherit but also the form of ownership, praxis, property rights, regulations, power and work invested made by a sibling could influence. The purpose with my study was to find what conditions governed inheritance of forest on the properties I investigated and what influence gender had.

Background: The standard of living should be the same for everyone, whether the apartment is placed in an old or new building. The residential properties that were built from 1965 until 1974 is now beginning to become old and in need of restoration. The financial crisis during the nineties contributed to the lack of maintenance on the buildings in Sweden. As the public buildings gets older more and more defects occurs. The coordination and maintenance will therefore have a more significant role in the housing company ?s work.The increasing interest about how old a building can be, attract much attention.

Nitrogen deposition leads to environmental damage in areas where the nitrogen deposition is high. Southwest Sweden receives an annual nitrogen deposition of up to 20 kg N/ha. Nitrogen that is not assimilated by the vegetation is accumulated in the soil, which may lead to nitrogen saturation and an elevated risk of nitrogen leaching. Nitrogen leaching from forest areas in southern Sweden has proven to be higher than from agricultural areas, which have been thought to be the main contributors to elevated nitrogen levels in rivers and lakes. The amount of nitrogen that leaches depends on the fraction of the total nitrogen in the soil that consists of nitrate, since nitrate is easily transported through the soil.

In southern Sweden, beech (Fagus silvatica) and spruce (Picea abies) are two species with similar demands on soil properties. With increased global warming and high acid deposition the future may bring larger areas were the two species are overlapping, competing for the same soil. The aim of this study was to compare spruce and beech concerning distribution, cultivation and soil properties. From available data comparisons were made between spruce and beech forests in Sweden. Soil analyses were made on samples from beech forest in southern Sweden, with and without natural regeneration of spruce.