Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

Assessment of impacts on nature and reindeer husbandry by the considered mountain road between Borgafjäll and Saxnäs- Swedish National Road and Transport Research Institutes method for assessment of damage to heritage assetsThere are plans regarding the building of a new road from Borgafjäll/Båtas to Saxnäs, and two road alternatives have been presented. The road has been localized to an area which is protected as a nature reserve and listed as a Nature 2000 area. This report aims to determine the effects on the Nature 2000 area and reindeer husbandry, and to be a source of knowledge for future environmental impact assessment in that project. In order to assess the impact on nature values and reindeer husbandry a method from the Swedish National Road and Transport Research Institute (VTI) has been used. A literature review has been made to prescribe the effects and consequences.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

A Swedish company, company F, will establish a new factory in China. Company F is adivision within Company F. The factory in China will manufacture wire products. Thepurpose of this final thesis is to analyse which legal and practical measures the company hasto undertake during the process of localization to get approval from the Chineseenvironmental legislation.An analysis of the influencing factors on the environment from the production in theconstruction in Sweden was carried through. A material-balance was analysed according tothe flowchart of the production.

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

Reducing the CO2-pollution, resulting from the combustion of fossil coal for energyproduction, is important to affect environmental changes. One way to achieve a reductionis to use the oxy-fuel technology. The technology uses O2 and re-circulated flue gasduring the combustion which results in a flue gas mainly consisting of CO2. The flue gascould then be compressed and stored without environmental effects. A problem thatfollows from the compression is the risk of acidification in sensitive parts of the process.Acidification can occur because of reactions following from the contact of condensedwater and sulphur- and nitrogen-oxides which are also present in the flue gas.This report compiles and evaluates the basis of a scientific unit with the purpose ofexploring the possibilities of extracting impurities of SOx and NOx from the flue gases.The dimensions of the unit are based on basic conditions, defined for an existing oxy-fuelprocess at Chalmers, and on the results of computer modelling.

Since prehistoric time man has used wood to build their environment. The material?s availabilitycombined with its good mechanical properties has often made it the material of choice. Like allmaterials exposed to natures degradative processes the properties of wood decreases over time.Rot, UV radiation and attacks by insects and pests damage wood if not protected. Since we wantwhat we build to consist, optimizing our building materials durability is of great interest.Techniques and methods for increasing the endurance of wood have been developed in severaldifferent places and for a long time.

SyfteSyftet med studien var att översätta och validera skattningsskalan för tränarbeteenden Coaching Behavior Scale for Sport (CBS-S) från engelska till svenska.MetodSammanlagt ingick 545 deltagare fördelade på två urval. Deltagarna var lagidrottare i de två högsta nationella serierna. Deltagarna besvarade en enkät innehållandes CBS-S och skalor för andra tränarbeteenden, motivation, självförtroende och relationen med tränaren. På datamaterialet utfördes explorativ faktoranalys med varimax rotering och korrelationer mellan de olika dimensionerna i skalorna beräknades. 39 av deltagarna besvarade även CBS-S två gånger och på dessa data beräknades test-retestkorrelationer mellan dimensionerna i CBS-S.ResultatFaktoranalysen fann åtta dimensioner med egenvärde > 1.

The horse's motivations to forage and eat are behaviors that horse owners should take into consideration when designing the horse's living environment. In today?s housing of horses, horses are often kept alone in boxes and paddocks and are fed with small amounts of energy-rich roughage. Problems that can arise with a shortened feeding-time and long periods of fasting are behavioral changes like stereotypic behaviors and an increased risk for ulcers. A solution to the short feeding-time is that you are feeding roughage in a small mesh hay net, or a so-called Slow-feed net.

Bakgrund: De verksamheter som bedriver miljöfarlig verksamhet enligt miljöbalkenär anmälnings- eller tillståndspliktiga. Dessa företag ska lämnamiljöinformation i förvaltningsberättelsen. Tidigare studier visar attföretagen inte följer denna regel fullt ut. Som förklaring till företagensval av att miljöredovisa eller att inte redovisa sin miljöpåverkan användervi oss av legitimitetsteorin och intressentteorin.Syfte: Syftet med undersökningen är att för år 2013 se hur väl detillståndspliktiga företagen i Dalarna följer lagen om miljöredovisningoch vilka faktorer som kan förklara deras tillämpning av lagen.Metod: Studien bygger huvudsakligen på kvantitativ metod med inslag avkvalitativ metod. Vi använder en deduktiv ansats för att skapa fyrahypoteser om omsättning, branschtillhörighet, revisionsbyrå ochskuldsättningsgrad.

The majority of all collie owners in Sweden are satisfied with their dog and choice of breed and may well consider having another one. This was found in a survey that collie owners who owned a collie between the years 1999-2009 had the opportunity to fill in from May to December 2010. In the questionnaire there were three questions included where the owners could answer whether they were satisfied or not with their dog. These questions were: * Do you think the temperament of your dog is well suited for your way of life and the goal you have with your dog? * Would you be willing to get another dog in the future? * If you were to get another dog, would you consider a rough collie? When the answer to these three questions were compared with the dogs behavior, as described in the other questions in the survey, it seemed that it was mainly the fearfulness of the dog that differed between owners who were satisfied with their dogs and those who were not.

This thesis has enlightened how consumer behavior is when buying clothes via the Internet and the problems and difficulties that could face the companies. This study was conducted through interviews with people that have bought clothes through the Internet, traditional catalogues and real stores. The conclusions showed that the Internet is as suitable as traditional catalogues for buying clothes. Another dimension were put to the aspect of availability to a virtual mall in the design of the catalogues. Finally, it is in the best of the e-business companies interest to study how e-catalogues should be structured and designed for the consumers..

This degree project studied surface waters on Kåbo Golf Course in Uppsala, Sweden, with the aim of determining the status of the water and how it is affected by the activities of the golf club, and to obtain suggestions of measures to create better conditions for the water environment on and around the golf course. The project forms part of the environmental protection work of Kåbo Golf Club, which is working towards achieving environmental certification from the Swedish Golf Association (SGF). The study is based on literature studies and quantitative and qualitative field studies of water on the golf course, with the focus on environmental factors identified as being important for the golf industry and on strategic environmental goals developed by SGF. The number of open water bodies in the Swedish landscape has substantially declined during the past 200 years, so it is important to save those that remain. This study showed that the surface water at Kåbo Golf Course is an important element in the surroundings since the area contains few wetlands, which can be a habitat for large numbers of species. The stream and ponds on Kåbo Golf Course also have the important function of serving as water hazards in the game and adding difficulty and variety to the course. Since Kåbo Golf Club wants its surface waters to look aesthetically appealing, extensive algal growth and drying up of ponds during parts of the year are regarded as problems.

In our everyday life we are faced with many choices that have consequences on the environment. One of these is the food we choose to eat since food production has a big impact on the environment. In organic production the aim is to have a natural production process, where environmental impacts are minimized. By choosing organic food it is therefore possible to contribute to a better environment. A large number of meals are served every day in the public sector, which makes it an important player in the consumer sector that could make a major difference for the environment..

Hammarby Sjöstad is a new district in Stockholm with high environmental standard. Stockholm Water Company evaluates a local wastewater treatment plant with cutting edge technology. The first step is an experimental treatment plant (Sjöstadsverket) with four parallel lines of treatment, each with a capacity to treat wastewater from 150 persons. Within the membrane technology subproject the possibility of using reverse osmosis (usually called RO) to regain nutrients is examined.Reverse osmosis separates the incoming water in a clean permeate and a concentrate that, as the name indicates, is a more concentrated version of the incoming water. Using this method in wastewater treatment, a solution high in nutrients can be obtained without the use of chemical precipitation agent and with no production of sludge.