A performance measurement system can be used as a means to evaluate past performances and to communicate prioritizations. It has also been proposed that a performance measurement system can serve as a method to execute strategies, guide in operational decisions and constitute a tool for making the organization more efficient. Yet one may question if such a system will ever reach this capacity if operating managers do not utilize it as a management tool, but rather treat it as a mere report in the bunch. This paper explores how middle managers in fact apply performance measures and what obstacles there are to integrating them in the management of subunits. Furthermore it serves to investigate whether these managers experience a conflict between how they are expected to use the measures and what they deem possible to adopt.

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

Ekonomiska styrmedel som skatter, certifikat och handel med utsläppsrätter påverkar lönsamheten i ett kraftvärmeverk. Det är viktigt för investerare att ha god insyn i tendenser och förändringar på styrmedelsområdet, eftersom det kommer att påverka investeringsobjektets framtida lönsamhet.I arbetets andra del undersöks hur styrmedelsförändringar påverkar lönsamheten för större investeringar i kraftvärmeverk med naturgas, avfall och biobränslen..

Biogas mainly consists of methane and carbon dioxide, where methane is theenergy-rich gas, and is naturally created when organic matter breaks down in absenceof oxygen, also known as anaerobic digestion. A biogas plant re-creates the anaerobicconditions inside a digester where the organic substrate is fed into and digests toproduce biogas. The gas is then used to produce energy by combustion and can beseen as a completely renewable fuel.Today, energy from biogas is used primarily by major stakeholders such asmunicipalities and thus the plants become very large with high investment- andconstruction costs. There are currently few small plants in Sweden, even though thepotential for agriculture and medium-sized to smaller farms to become self-sufficientin terms of electricity and heat is great. Farms have a natural stock of digestibleorganic material in form of manure or crops for example, which are constantlyavailable.

Air tightness in new buildings has been discussed for several decades. But the knowledge in the subject is low. With tougher requirements from the Swedish government about energy consumption for a new building required competences how these shall be met. It's not only the thick mess of insulation that are important, it's also the air tightness. This report is about air leakage in Swedish houses.

Overdue cleanings have for a long time been an important topic of discussion within the forestry sector. When stands that have not been pre-commercially thinned are reaching the level of commercial thinning, many problems occur in terms of decision-making and economical outcomes. These types of stands are commonly known as conflict-stands. The work was carried out partly as an interview survey towards representatives from the forest sector and the energy sector, partly as a case study of conflict-stands situated in Böksholm, north of Växjö and in Tönnersjö east of Halmstad. The criteria for the studied stands were that they had to be dominated by Norway spruce and be in a severe status of ?conflict?. The aim of the interview was to get an overview of the situation today, and also analyse trends in terms of conflict stands.

What role does the state play in economic development? This thesis seeks to investigate the relationship between a strong state and economic development. To define the concept of a strong state I focus on the relationship between the scope of state functions and the efficiency of which these functions are implemented. The concept of a strong state is in this thesis defined as the efficiency of the state functions. By using a database constructed by three economists; David Kaufman, Aart Kraay and Massimo Mastruzzi as a measurement of a strong state I test the relationship with economic development empirically.

Portvakten Söder i Växjö, med sina två huskroppar och 64 lägenheter är de högsta passivhusen i Sverige med en trästomme. En energiuppföljning görs för år 2012. Skillnader kring projekterat och uppmätt värde behandlas och klargörs. Granskning av funktionalitet och värmeåtervinningsmängd av avloppsvärmeväxlaren utreds. Ett frågeformulär har skickats ut och sammanställts, där hyresgästerna delar med sig av sina upplevelser utav Portvakten Söder..

Natura 2000 is part of the European Union: s framework to protect and preserve biological diversity. Natura 2000- areas are by the goverment appointed to areas of national interest for preserving nature. Also wind power stations are appointed as of national interest and the reason for this is the goverments goal to get energy from reneweble energysources. This essay describes when both these intrests conflict eachother when it comes to building wind power stations within Natura 2000- areas. The main focus of this essay is a casestudy of two cases from two different counties, Dalarna- and Norrbotten county, where applications have been made to build wind power stations within existing Natura 2000- ares, both cases have reached the court dealing with enviromental issues.

Background:Life-cycle costing (LCC) is an investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.

Our premiss in this study is the escalating competition in the swedish newspaper market, which have become an issue regarding smaller editions for the newspapers, and some scientist have claimed that this has brought an sensational touch to their news. With this in mind, we have studied if a sensational touch is brought to the two biggest Swedish newspapersAftonbladet?s and Expressen?s first pages. Our purpose with the study is to look into the newspapers development regarding a more sensational newsworthiness on the front page over time. The use of quotes, images and news themes is indicators to measure the development.Trough a content analysis from three different years, 1972, 1992 and 2012 we have measured the data with the computer program SPSS.

Background:Life-cycle costing (LCC) is an investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.

Title: Kvarteret Tvättstugan, an apartment building with massive wood construction. A thesis about acoustic and fire requirements and a comparison of energy and moisture aspects. Earlier restrictions in the Swedish legislation have resulted that only a small percentage of the apartment buildings that have been built are designed with a massive wood construction. It has been allowed to build unrestricted with wood since 1994 as long as the function of requirements are fulfilled. This change in the rules together with the great environmental benefits of wood has led to that more companies choose to build apartment buildings with wood. One of these companies is Folkhem Production AB.

Den textila industrin, en egen värld, är nu under rampljuset som en av de största miljöpåverkande industrierna. Precis som i fallet med många andra industrier så måste textilbranschen intensivt arbeta med att minska sin negativa påverkan på miljön. Slutmålet måste vara att helt balansera uttagen och insättningarna så att man skapar en bransch som blir klimat- och miljöneutral. I denna rapport har en livscykelanalys gjorts på en underställströja från Helly Hansen tillverkad av 99 % polypropylene. Inom denna livscykelanalys har vi noggrant studerat och undersökt fakta för att hitta de processer som har den största påverkan på miljön.

The purpose of this thesis is to examine how key performance indicators are being used as performance management tools within the production industry. Specifically the purpose is to investigate how the KPI:s within the telecommunications industry drives reusability regarding production test systems. This thesis will also highlight today?s cost models and suggest improvements of the KPI and what new ones could be introduced. A case study at Ericsson AB has been performed.