AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

AbstractThis report intends through a case study to investigate if lightweight concrete isappropriate as main material in the outer wall of a seven storey residential building.A technical design is carried out in accordance with the definitions and requirementsfor passive houses, given by FEBY?s1 ?Demand specification for passive houses?.A literature review is also carried out for a comparison between regular bolt wall andlight weight concrete wall, with a focus on the safety of moisture.The lightweight concrete block used in the report is as a celblock produced by thecompany H+H Sweden AB.The methods used have resulted in compliance with requirements andrecommendations from authorities. Calculations of energy, noise and moisture riskassessment has been carried out.The work has resulted in the conclusion that the lightweight concrete itself is notable to isolate in the extent necessary to obtain chosen U-value of 0,1 W/m2 ° C,without getting to thick. Therefore additional insulation is needed. There are fewrelevant reference objects built with only light weight concrete.

There's no doubt today that mankind has contributed to the changing climate byher use of fossil fuels. This must change in the nearby future. The Europeanleaders are expressing concern that renewable energy sources are not beingused to their full potential. The 2001/77/EC Directive on Electricity Productionfrom Renewable Energy Sources was accepted in 2001 to encourage thedevelopment of energy production from renewable sources, which isconsidered a step towards the fulfillment of the goal of the Union, that 12% ofthe gross energy consumption should come from renewable energy sources bythe year 2010.The objective of this thesis is to illuminate the common legislation of the EUregarding renewable energy with regard to goal fulfillment, judicial quality,conflicts with other goals of the EU and other faults. The objective is reachedby a hermeneutic study in which interpretation of written text is the mainmethod.

This thesis has been carried out at the Department of Urban and Rural Development at SLU Ultuna during the spring semester 2009. The topic of the paper is how energy consumption can be influenced through design and if the conditions for good design decreases when solutions based on energy efficiency are used. The report is divided into one literature study and one part where energy efficient solutions are used in a design. The thesis work has its origin in a project called "Energihus i Uppsala." The planned building will be a center for energy research in Uppsala. The project aims to demonstrate to the public what is currently happening in research related to energy.

According to a decision of the European Commission, measures are to be taken to reduce the use of energy in the EU. The goal is to reduce it by 20 % compared to the current use. This shall be done to the year 2020 (European Commission, 2011). One industry that use large amounts of energy is the construction of buildings which account for almost a third of the energy use (Brogren, 2012). The major part of the energy that is used in the construction industry is not used when the buildings are built, but rather during the rest of their subsequent lifetime.

Allmänheten har en stor efterfrågan av produkter inom området för hemautomation. Den senaste bluetoothstandarden Bluetooth Low Energy skapar nya möjligheter för intressanta produkter som underlättar vardagen. Lösningar som IR och Wi-Fi ger inte de förutsättningar som krävs för att på ett energisnålt och praktiskt sätt erbjuda sådana produkter, något som Bluetooth Low Energy gör. I denna rapport diskuteras standarden i syfte att redogöra för hur den kan användas för att automatisera ett hem.För detta examensarbete implementerades en strömbrytarprototyp och en iOS-applikation, vilka användes för att unders öka och påvisa ett koncept för hur tekniken kan tillämpas för hemautomation. Resultaten visar att teknikens räckvidd är dess främsta begränsning.

As demand for renewable energy is increasing rapidly, the market for biomass pellets is expected to continue to grow in the near future. Most of the new raw materials that are discussed for pellet production have one thing in common; the production costs will increase compared to using traditional raw materials such as sawdust and planer shavings. The aim of this thesis is to investigate to what degree increased use of new raw materials for pellet production will affect the general pellet prices in Sweden and to survey what plans Swedish pellet producers have concerning new raw materials. To investigate the raw material situation of the Swedish pellet producers an industry survey was performed. Literature studies were also made on previous research in the subject field. Calculations of the production costs for pellets were done for the raw materials sawdust, wet sawmill chips and energy wood respectively. New raw materials are already used by the large-scale pellet producers in Sweden.

This thesis includes an energy survey of the Herrgården pre-school, which has a modern heating- and ventilation system, and a comparison with Östers pre-school which has an older system. An energy survey of Östers pre-school has already been done by a group of three students and all the calculations and values have been collected from that survey. As of today, both pre-schools are heated thru district heating. It will be much easier to make smart and feasible energy-saving-measures by first conducting the energy survey.Herrgården pre-school in Gävle houses 81 children, therteen teachers, one cleaner and one cook. It was finished in the middle of 2009 and the staff has been very pleased with the in-door climate.

The purpose of the study is to investigate the possible effects of an unstable ventilation system and its influence on energy use and thermal comfort. The report also explores how qualified personal working with HVAC view and handles system control.In order to meet the requirements in energy efficiency and a comfortable indoor climate control regulation is a prerequisite. With optimized increased complexity of the climate systems, it becomes more challenging to control the system and the risk of unstable control increases. No previous studies about what affect an unstable system can have on energy use and thermal comfort have been found.The report is based on several tests were the controlling variable has been increased until the system becomes unstable. Two different types of unstable systems have been investigated.

The aim of this thesis is to develop a new business model for district heating and cooling firms which can contribute to a stabilization of the Swedish national energy system. The business model is developed for a district heating and cooling firm and is exemplified with Fortum Heat. The theoretical investigation around the topic creates a rigid base for following qualitative empirical studies. Osterwalder?s canvas for business model generation is used together with a Casual Loop Diagram to identify a number of business opportunities which stabilizes the national energy system.

Uvån Hagfors Teknologi AB (UHT) has developed a process ? GRANSHOT® ? for quicksolidification of metals in water baths. In the process liquid metal is splintered ? granulated ?into small drops. The drops are rapidly cooled in a water bath where all the heat energy from theliquid metal is transferred into the water.

It?s a fact that the climate is affected by the vehicle that runs on the worlds roads. But theconstruction of the road itself is rarely thought of as a climate threat. Svevia and the Swedish roadadministration have opposite views of how the construction of roads should be carried thru. It?sthe difference between those two construction methods that is the base in our thesis.The amount of energy use or the emissions are not analyzed for neither the Swedish roadadministrations nor Svevias construction models.

This thesis includes an energy survey of the Herrgården pre-school, which has a modern heating- and ventilation system, and a comparison with Östers pre-school which has an older system. An energy survey of Östers pre-school has already been done by a group of three students and all the calculations and values have been collected from that survey. As of today, both pre-schools are heated thru district heating. It will be much easier to make smart and feasible energy-saving-measures by first conducting the energy survey.Herrgården pre-school in Gävle houses 81 children, therteen teachers, one cleaner and one cook. It was finished in the middle of 2009 and the staff has been very pleased with the in-door climate.

This thesis includes an energy survey of the Herrgården pre-school, which has a modern heating- and ventilation system, and a comparison with Östers pre-school which has an older system. An energy survey of Östers pre-school has already been done by a group of three students and all the calculations and values have been collected from that survey. As of today, both pre-schools are heated thru district heating. It will be much easier to make smart and feasible energy-saving-measures by first conducting the energy survey.Herrgården pre-school in Gävle houses 81 children, therteen teachers, one cleaner and one cook. It was finished in the middle of 2009 and the staff has been very pleased with the in-door climate.

One of the city of Stockholm?s main objectives is to have a society completely free from fossil fuels. To achieve this, several investments regarding improvements in energy efficiency and renewable energy are currently being planned or implemented. One of these investments is a project called Hallbara Jarva which is located in the suburbs of Stockholm. The purpose of this thesis is to examine the prospects of an investment in photovoltaic cells from an energy-saving and economical point of view. The analysis is limited to three buildings within Hallbara Jarva and is intended for the property owner.  Solar energy is a type of renewable energy source and is commonly divided into solar heating and solar power.