The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

The purpose of this paper is to survey the textile based proto-industrialism in Sweden in the middle of the 19th century. This case study is founded upon Anders Hansson?s pre-industrial textile production at the estate of Mölneby, Östra Frölunda in the rural district of Kind in the province of Västra Götaland.Account books from the year 1853 related to Anders Hansson?s wool fabric manufacturing have been looked into and categorized using a quantitative research method. The research has also been supplemented with a number of interviews.The result of the survey shows that Anders Hansson?s business activities fit into Mendel?s theory of proto-industrialists at a practice level.By collaborating with a merchant in Gothenburg the fabrics were traded in unknown markets, as well as in more familiar neighbouring districts.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Problem & bakgrund: Den grundläggande problematiken med etisk redovisning är att den inte är lagstadgad, därför kan företagen själva styra hur de väljer att redovisa den samt hur de värderar informationen.  Etisk redovisning är ett viktigt och aktuellt ämne som succesivt bör utvecklas i näringslivet. Detta eftersom intressenter har börjat ställa högre krav på företagen att ta sitt miljömässiga, moraliska och etiska ansvar och inte bara fokusera på den ekonomiska aspekten av företaget. Syfte: Syftet med uppsatsen är förklara vad etisk redovisning är samt att undersöka vilka faktorer som kan påverka hur företag använder sig av etisk redovisning. Metod: Undersökningen är en litteraturstudie som bygger på en abduktiv forskningsmetod med en kvalitativ ansats. Resultat & slutsatser: Efter att ha granskat lagar och rekommendationer, den insamlade teoretiska grunden, tidigare forskning och tre olika branscher inom Sverige, textilindustrin, gruvindustrin och konsultbranschen som alla har sina egna risker och krav. Slutsatsen är att de faktorer som påverkar hur företagen redovisar etisk redovisning och varför de gör detta är storleken på företaget, trovärdighet hos intressenterna samt att de andra företagen inom samma bransch väljer att redovisa etisk redovisning likvärdigt det största företaget inom branschen.Det sista målet med uppsatsen var att ta reda på vad etisk redovisning är. Etisk redovisning är en icke-finansiell redovisning som företag väljer att redovisa frivilligt för att skapa förtroende hos intressenter.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

ur society is today in a phase of development in environmental and sustainable thinking. Alarming reports show changes in climate caused by our load and exhaust of resources. The energy usage contributes to a big part of it, by its emission of carbon dioxide. The built environment uses around 40 % of the total energy consumption in Sweden and requests to strongly reduce it are presented from both EU and national level.This thesis brings up the subject of green building with a focus on how we can create more energy efficient buildings in projects of new construction. Since the construction industry today often fails to pass on the knowledge between different projects, as a return of experiences, the construction company Skanska suggested the topic for this thesis.

AbstractThe real estate sector is today responsible for 40 per cent of the total amount of energy consumption within the members of the EU. All over the world there are collaborations within research and projects to find ways of reducing the amount of energy consumed by the real estate sector. In Sweden, a directive from the European Union has posed demands on authorities as well as on the private sector to reduce the amount of energy consumed by new building constructions. Together with the directive from the EU there are also new requirements and demands from Boverket for the real estate sector.  These requirements mostly concern the energy consumption of kilowatt-hour per square metre and that the consumed energy also should be renewable.  The aim of this study is to explain what kind of value municipalities experience in using certifications and environmental investments for new and existing buildings. Within the chapter theory, essential areas are described such as; environmental certification systems, economical viability, proceeds connected to building green, difficulties with building green, the performance of green buildings when affected by the behaviour of tenants and customer value.  The following chapter describes the methodology with which we have conducted this study.

From policy to practice - a study of textile companies view about challenges with implementing CSR policies examine the textile companies awareness of which challenges there are with the implementation of codes of conduct in a global supply chain, as well as to analyze how the companies deal with the challenges. With increased globalization many companies have chosen to outsource entire or parts of the production in various developing and newly industrialized countries. However, the working conditions in these countries do not always fulfill the labor standards that are defined in various conventions. The society began demanding companies to take social responsibility. The social responsibility goes under the term Corporate social responsibility (CSR).

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Today we see a growing need and interest in working towards sustainable development. To be able to contribute to a sustainable development as individuals/business we need to emphasize the importance of education and contextualisation that learning occurs in a sense that is relevant to the learner.This is the background to this study, which in turn is the basis for an education that focuses on how to environmentally secure your purchases, an opportunity for us to set environmental standards purchasing products and services. The process for purchase is considered by many to be a key factor in businesses work towards sustainable development. Key people in this process and target audience for this education is environmental, purchasing and procurement managers.The purpose of this study is to design an education calledMiljösäkrade inköp from the target audiences? knowledge, interests and attitudes, together with literature.

There is a growing awareness that multinational companies have opportunities to influence political conditions. Ethical activities made by multinational companies and ?Corporate Social Responsibility? (CSR) can therefore function as a positive input in society. The primary purpose of this master thesis is to investigate CSR´s contribution to strengthen human rights, and thereby to democratization. The research questions are listed below:1.

Syfte: Det övergripande syftet med denna uppsats är att ur ett moraliskt perspektiv ge  en vidare och mer ingående förståelse för marknadsföringen av läkemedel samt  att utforska om det finns anledning att skilja mellan reklam och information i läkemedelsbranschen.Metod: Problemet i denna studie belyses via en kvalitativ ansats. De metoder som använts  för datainsamlingen har varit semistrukturerade intervjuer med representanter  från Läkemedelsindustriföreningen samt observationer av annonser i Läkartidningen  och reklamfilmer på TV4. I arbetet har det använts en egenframställd  mall för att koda och sammanställa datamaterialet från reklamobservationerna.  Det empiriska materialet från både intervjuer och observationer har sedan  analyserats via kontraproduktivitetsteorin samt en modell för etisk revision.Resultat: Marknadsföring av läkemedel bedöms av författarna till denna studie vara en  moraliskt rättfärdigad handling. En av anledningarna till detta är att läkemedelsföretagen  genom sin forskning bidrar till ett ökat välbefinnande för samhällets  medborgare. Forskningen finansieras till viss del av försäljningsintäkter, vilka i  sin tur har större chans att öka då marknadsföring bedrivs.