The study aims to reduce energy consumption in apartment buildings where individual metering and charging of heat is applied. The aim is to develop planning and design for individual metering and charging in apartment buildings.The study is based on literature review, interviews and case study that include analysis of existing documents. Interviews were carried out with the property developer and the involved consultants who planned the apartment building Yasuragi. To investigate the differences the condominium association has noted in heat consumption between flats, the debit values of the heat were used to discern which houses that were furthest from the average consumption. On these flats there were temperature measurements and thermal photo shoots made for discriminating behavior and possible construction techniques which could be the explanation for the heat spread.Boverket shows that the consumption of heat can be reduced by 10-20% after insertion of individual metering and charging in an apartment block.

Databases are an easy way of storing information kept together and accessible and can save time by finding the information easier. Cochleaimplant could be seen as a form of advanced hearing aid, this product consists of two parts, an external part that recieves sound and sends signals to the internal part through electromagnetism. The internal part is the implant itself and is surgically placed in to the cochlea. Örebro University hospital has just started working within the field of Cochleaimplants and are therefore in need of a database to store patient related information.The database problem was solved using Microsoft Access 2003 combined with the built-in support for Visual Basic, which is a sort of programming language. The result of the thesis work was a fully functioning database according to the given specification and is now being used at Örebro University hospital..

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

Abstrakt Titel: SäljstödNivå: KandidatuppsatsFörfattare: Fredrik Palmé och Niclas ÖstlinHandledare: Jens Eklinder Frick och Jonas MolinDatum: 2015 - januari Syfte: Tidigare forskning har visat att det finns lite eller ingen interaktion mellan säljstödsstrukturerna Self-Support, Core-Team Support och External-Support. Syftet med denna studie är därför att öka vår förståelse kring säljstödsstrukturer och se om det finns ett samspel mellan dem och om de kan kombineras, samt öka förståelsen för de fyra underliggande dimensionernas (workload, complexity, prequalification och customization) påverkan på valet av säljstöd.Metod: Studien är designad som en fallstudie med en kvalitativ ansats och ett hermeneutiskt perspektiv. Den teoretiska referensramen samlades in med hjälp av deduktion och det empiriska materialet samlades in genom semi-konstruerade intervjuer. Resultat och slutsats: Studien indikerar att det finns ett konstant samspel mellan de tre olika säljstödsstrukturerna. Valet av säljstöd beror  på säljarens upplevelser av de fyra dimensionerna och Self-Support, Core-team support och External-support är ofta kombinerade för att erbjuda det mest lämpliga stödet vid rätt tidpunkt. Förslag till vidare forskning: Eftersom ett av företagen var under omstrukturering och led av viss personalbrist, finns det möjligtvis en skillnad i appliceringen av säljstöd i ett företag som har lämplig mängd personal. Det vore även intressant att se vilken påverkan kommunikationen i ett mer centraliserat företag hade haft på valet av säljstöd. Uppsatsen bidrag: Studiens bidrag är den ökade förståelsen kring samspelet mellan olika säljstödsstrukturer.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing representatives at real estate and external valuation companies. The study shows that there is a need for assessments in the valuation process and that real estate companies have room for their own interpretations. The conclusion is that determining fair value is an estimate, not a fact.

Aim: The aim of this essay is to study the external communication of Science Park Jönköping, how they want students in Jönköping to perceive them. Further we would like to compare thatinformation with how students in Jönköping actually perceive Science Park Jönköping. Do the both pictures agree?Method/Material: Together with literature studies, a qualitive method has been used.Two interviews with the managers of Science Park, and five focusgroups with students havebeen conducted.Main Results: The main result from the focusgroup interviews shows that the students perceived image of Science Park correlates in many ways with Science Parks profile. But the study also shows that Science Park do not apply many of the relevant theories that would benefit their marketing..

In today's society it is important to easily and smoothly get accurate information. Withthe help of the application VasaSvahn it is possible to get expert help for Crosscountry ski waxing. The application VasaSvahn has been ported from an existingversion for iOS to a new version for Android. The application uses a third-party Webservices to obtain necessary information and support distribution of information. Theapplication is also connected to a database.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

To understand students, their world and what makes them act in a certain way or how they form groups in school is a very important part of a teachers work. You get a better understanding for the students behavior by having knowledge about how they look uponthemselves and other students, to prevent prejudice and tendenses to bullying and beeing an ?outsider?. Clothes and fashion are often a big part of the students identity buliding and how they look upon themselves and get looked at by others.We have chosed to exeminate this phenomenon among girls since they are often more exposed by the media for example and with unreasonable beautyideals and other external factors that many girls try to live up to in todays society.We have made a survey regarding the usage of clothes and fashion in the making of an identety with totally fiftyeight girls in the ninth grade on two different public schools in Haninge and Tyresö municipality..

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.