The purpose with this study is to investigate funds that are environmentally friendly. Environment issues has become a large subject that affects all aspects in today?s society.  It is a global issue which has affected the awareness of environmentally friendly products and its benefits for the environment.How has this awareness affected the financial market?  In this study the authors have looked at six environmentally sound funds and six energy funds to answer the question if it´s better to have your money in traditional energy or in renewable energy.This study is made in an quantitative way, the data has been gathered from the internet database Morningstar. The energy funds have had its biggest assets in companies dealing with oil, and the environmentally sound funds have had its biggest assets in renewable energy. Bye looking at the different funds rate of return and relating that to risk managing theories of Sharpe and Treynor, the authors compared the two types of funds.During the period that was looked at during this study ( third quarter of 2007 until third quarter 2010) the energy funds outperformed the environmentally sound funds in every aspect. .

sustainable development by reducing the energy use by EU:s directive of energy efficiency and the UN Convention. The second purpose is to present the technical solutions regarding ventilation and heating system that is being used in passive houses. This was done using 8 passive houses, 4 germany and 4 swedish passive houses. Even the international and Swedish system requirements for passive houses have been addressed in this project. The goal was also to explain how and why the mechanical system in passive houses has developed to the technology used today.

This report will show the energy usage of Hotel Princess in Sandviken, Sweden. When the hotel changed owner an examination of the hotels heating, ventilation and sanitary systems were done. The report showed flaws in the ventilation system, and is why the new owner wanted a closer look at the energy use of the hotel. The original building was built in the 1930s and two major extensions have been built, one in the 1950s and the most recent in the 1980s. An assumption made is that the building parts were built to the restrictions during the time. Activities on the hotel include sleep over, conference, night club, massage and swimming in the hotels pool section.

November 1, 2010 the audit requirement in Sweden for small and medium enterprises was abolished, after many years of discussion. This essay aims to examine the effects of the abolishment of the audit requirement on credit. The intention is to draw conclusions about how the possible negative effects of the abolishment of the audit requirement could be prevented.The study has been made using a qualitative method to get a clearer and broader explanation that leads to deeper understanding. It includes an interview with creditors from one of the largest banks whose position represents a large group of lenders. In addition to the lender, two auditors with years of experience have been interviewed.Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing.

In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

Former studies have shown that a considerable part of industries? energy usage can stem from idle times in the production. This thesis, carried out at Siemens Industry sector, evaluates the potential for using the control system to automatically put machines into energy saving mode during idle times. The main part of the thesis consists of a case study performed on machine tools at a Scania production site in Södertälje. Through load measurements the potential for energy savings was determined.The results show that there is a great potential for energy savings during idle times at the site.

In this work an assessment of the compressed air system in the facilities of Vattenfall Heat Uppsala has been conducted. The facilities constitutes, among others, a combined heat and power plant, and two waste incineration plants. The compressed air is supplied primarily by seven rotary screw compressors and yearly electric energy consumption in these has been determined. Furthermore, the usage of compressed air has been mapped in order to find processes with energy savings potential. Several suggestions how to reduce the usage of compressed air have been presented, resulting in decreased need of electric energy and reduced CO2-emissions.The results show that total need of electric energy in the compressors, during a standard production year, amounts to 5.83 GWh.

The energy that the earth receives from the sun hourly has potential to cover a year?s energy demand in the world. Further, this type of energy is environmentally friendly, natural and free of cost. This report covers solar energy in an urban environment and consists of a case study of installations of photovoltaic cells in a part of the city of Stockholm. It is mainly the economic aspects that are covered but there is also a discussion about the practical consequences and the sustainability as a result of integration of solar energy in an urban environment. The aim of the study is to present results from economic calculations for utilization of solar energy in chosen buildings in Kungsholmen in Stockholm.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies? accounts be audited.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not. The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket. The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered. Half the lenders think that they will continue to demand that the companies? accounts be audited.

Finnhamn is a group of islands that are located in the middle north part of Stockholm?s archipelagos. On the main island Stora Jolpan there is a camp called Sommargården, which consists of eleven different buildings in various sizes. The assignment given by the Archipelago foundation (Skärgårdsstiftelsen) is to analyze if it?s benefited to replace Sommargårdens current heating system that consists of electricity radiators, with a more energy efficient heating system. This research is done with help of the literature review and a visit to Finnhamn in order to map Sommargården?s current state and its energy usage.

This report will present an energy efficient building in the centre of Kalmar city. It willbecome energy efficient because of the worldwide goal to reduce our energy using in ourbuildings.The values of architecture have been given a great part in this report. The building is supposed to be placed in Kvarnholmen in a unique environment in centre of Kalmar city.Because of the placement it is very important to show respect to the surroundings and the history of Kalmar..

Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

Background: Energy drinks have been found in everyday-stores since 1997 and their popularity have increased over time. Consumtion of energy drinks takes place because of their ability to increase concentration and to decrease fatigue but also because of the popularity the drinks have got. Target groups for these stimulating beverages are adolescents and young adults. Energy drinks contain caffeine, taurine, glucuronolacton, carbohydrates and B-vitamins and voices have been raised about the eligibility for young people to ingest large quantities of these kinds of substances. Because of the properties of these substances it has become popular to mix energy drinks and alcoholic beverages to make up for the negative effects of alcohol and to be able to drink larger quantaties.Aim: The aim of this literature work was to investigate cognitive effects of the combination of caffeine in terms of energy drinks and alcohol and to determine if these effects could be harmful.Method: This literature work is based on five scientific articles retrieved from PubMed.