Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

Wind power is one of the sources of renewable energy which has to be developed further in order to lessen our dependence on non renewable sources of energy. It's mainly oil and coal which have to be replaced by green energy. Wind power is already established in many countries, for example Germany, The United States of America and Denmark but it has to be continually developed and expanded to meet the needs of the growing energy consumption in the world. During the last few years many types of small wind turbines have appeared on the market. These small wind turbines are an alternative to the big wind turbines or power generators which demand huge sums of investment money.A new target group can now buy the small wind turbines in order to cover their own usage of electricity.

The constant need of energy is something that affects us all no matter our current situation. Whether we are driving our car to work, taking the elevator or using the oven to cook dinner we end up relying on energy. Our whole society is continuously striving to achieve a higher grade of efficiency and the process of supplying ourselves with energy is no exception. The importance of appliances in our everyday life cannot be exaggerated and thus the importance of their high efficiency.Efficiency is already a keyword in the appliance industry with labels, stars and numbers helping us choosing the most suitable option for the task ahead. No matter how efficient appliances often use pure electricity as their energy source.

Organic material used for biogas production can also undergo other treatments. The emissions and impact from the different treatments are evaluated in this environmental assessment, with a focus on energy and climate. The materials included in the study are organic household waste, slaughterhouse waste and liquid manure. Other than biogas production, the possible treatments for organic household waste and slaughterhouse waste are incineration and composting, and for liquid manure storing and spreading. The analysis is based on data and information from current and relevant literature, and relates to the conditions in the Swedish energy system.

In this report the balconies? abutments for a property in Bo01-area in Malmö has been studied. The property which is called Vitruvius contains four build-ings where two of them have corbelling balconies with intermittent abutments. With intermittent abutment means that the 50 mm thermal bridge insulation that the balconies is equipped with, is broken regularly by a 300 mm concrete heel. The reinforcement bar that holds the balcony runs through this heel.

The municipality, of Gatukontoret in Local government of Borås has in the long run, a required need to look after the current heating devices (the gas production plant) in sewage treatment plant, called Gässlösa. The practical work of the examination is about, trying to find a better way to take care of the current heat recovery. That may be one way or another, rather easy to implement in the existent construction.Through the work to increase the efficiency of the gas engine, implement of some external cooling system by heating exchange device. That gives an opportunity to heat (primary) the digester, (but even all internal public areas) with its own superfluous heating.The report shows that if the management group may invest 422 704 crown to implement a heat exchanging device, it gives more space to reduce the need to buy expensive external energy. Gatukontoret´s pay off time, for buying machines, is 20 years, with reservation to calculate with 4 percent internal interest, leads to the yearly mount of 31103 crowns.If Gässlösa increases the gas engine time in (effective) duty approximately (correspondingly) 48 hours a month the entire investment will generate a profit in January in year seven after the implementations.

The purpose of this thesis has been to gather knowledge about the complaints of tying-up in horses and to show that the importance of feeding. The thesis includes a literature review of tying-up how preventative measures by feeding can be made. In the equine sport, crosscountry, horses occasionally suffers from tying-up, a muscle disease. An increased knowledge about the disease is demanded by riders and trainers as the disease disrupts training and competition of suffered horses. A cross-country horse works very hard in training and during competitions but the work bouts are long enough for the muscle cells to use aerobic pathways in the metabolism.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Artificial sweeteners in beverage and their effecton hunger and energy intakeAuthor: Sofia Andersson and Sofia JakobssonSupervisor: Heléne Bertéus ForslundExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 11, 2012BackgroundIn 2010 the total consumption of soft drinks in Sweden was estimated to 69 litres per person and17 % of the domestic production was estimated to consist of soft drinks sweetened with artificialsweeteners. The effects of artificial sweeteners on hunger is not yet fully understood. It isspeculated that they might increase hunger and hence increase energy intake.ObjectiveThe aim was to compile the evidence regarding the effects of an intake of a beverage sweetenedwith artificial sweeteners compared to sucrose on subsequent hunger and energy intake.Search strategyA systematic search for literature was performed in the databases PubMed and Scopus.Selection criteriaThe inclusion criteria were RCT, human studies, articles published in Swedish or English, studieson healthy adults and studies measuring hunger with a subjective scale or energy intake. Theexclusion criteria were studies who measured energy intake under other forms than standardisedor controlled, studies without a standardised dose of the beverage and articles needed to beordered against payment.Data collection and analysisFour articles were selected and examined according to a template developed by SBU. Theevidence for each outcome was weighed together and graded according to GRADE based on asummarised evidence form developed by the Sahlgrenska Academy.Main resultsAll four articles measured subjectively rated hunger.

Construction accounts for about 35 percent of the total Swedish energy consumption and most of the energy is used by the large housing stock from the so-called ?Million program?. In the national action plan the government has put forward in energy efficiency. It is mentioned that existing buildings account for more than 90 percent of what is expected to be the housing stock within the coming 50 years. In order to meet environmental objectives its required that the existing stock be reviewed for energy efficiency. The goverment is now initiating a national framework with a budget of SEK 300 million Swedish crowns per year for five years, starting in 2010 to achieve the goal on energy efficient buildings. Energy efficiency of buildings in both new construction and above all within the existing stock are addressed.

Tripeptidyl peptidase II (TPPII) is an exopeptidase which cleaves tripeptides from theN-terminus of peptides. The exact functional role of TPPII is still a matter of investigation. Itis believed that the enzyme is primarily involved in intracellular protein degradation, where itcooperates with the proteasome and other peptidases to degrade proteins into free aminoacids. These amino acids can subsequently be used in the production of new proteins. The aimof this work was to express murine wild type TPPII using E.

AbstractThe future of ethanol is depending on good solutions for the production. ENA energy power plant produces electrical power and district heating by heating biofuel. By building an integrated bioenergy plant surplus steam could be used to produce ethanol as fuel to vehicle.This would mean that ethanol is produced renewable energy and the energy for the process derives from the surplus of power.  ENA energy, MDH (the University of Mälardalen) and the energy authority has initiated a research project were different bioenergy combinations integrate with existing power plant.  As a part of the project which size an integrated factory should be to gain the best efficiency for the plant was investigated. Consideration will be taken to the cost of the production in order to be competitive to the price of imported ethanol.  Etanolens framtid vilar på bra lösningar för framställning.  I ENA energi kraftverk i Enköping produceras el och fjärrvärme genom eldning av biobränsle.  Genom att bygga ett integrerat bioenergikraftverk där skulle man kunna använda överskottsånga till att framställa etanol som fordonsbränsle.

In the EU the amount of waste increased by 14 percent during the years 2000 to 2010. EU?s target to reduce waste generation runs parallel with the aim of increasing the efficiency and profitability aligned with energy recovery. In Sweden the energy recovery through incineration is increasing steadily, and 46 percent of the municipal solid waste (MSW) is treated by combustion. This report aims to examine the profitability of processing MSW into Refuse Derived Fuel (RDF) from an economic-, energy- and environmental perspective.

This study attempts to examine the existence and development of price differences in the car sector in Europe. The time period is between 1995, the year of the Swedish entrance in the European Union, and 2003. The study is based on data supplied by the European commission, on a bi-annual basis. Both price differences in general in the EU, and price differences between Sweden and other countries in the EU are examined. The theoretical law of one price is related to the economic integration of the EU and the car sector.

Maize for silage has been used as fodder in different parts of the world for a long time and has recently become more common also in Sweden. Our cold climate has been a problem as maize is very sensitive to low temperatures and frost. With new varieties and better techniques for cultivation it is now possible to grow maize in the southern and middle parts of Sweden. As for the north of Sweden the length of the cultivation season is a limiting factor as there are too few days with temperatures of over +10 ºC. Maize is well suited for silage making but oxygen-free conditions are required.

AbstractTitle: Coach, vän eller både och? ? en kvalitativ studie om coachning inom arbetslivetAuthors: Jonas Näslund & David ÖhrlingTutors: Ulla Moberg & Larsåke LarssonPurposeThe purpose of this thesis is to examine how coaching in working life serves, aiming to find what influences the interaction between coach and client. To seek to answer the purpose we raised a number of research questions which discussed, among other the coach's intentions and the parties' relationship.TheoriesThis thesis is based on a number of different theories, where the Leader-member Exchange Theory is considered the main theory. LMX is used when studying the relationship between a manager and an employee. Other theories used in this thesis are for example the Social exchange theory and one-on-one-coaching.MethodThe methods used in this thesis are semi-structured interviews, observations and recordings of coaching sessions.