Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.

Cattle production systems are changing to bigger intensified systems with larger numbers of animals per farm and more free range systems while at the same time employing fewer people. Aversive handling has been known to affect cattle production negatively for many years, but lately scientists have started to focus more on what positive effects gentle handling and positive human-cattle interactions may have on beef and dairy production. Fear can cause high stress in production animals and this can contribute to not only reduced production within beef and dairy cattle, but also increased risks for accidents and decreased animal welfare. Therefore, by reducing the fear cattle experience of humans, it could be possible to increase production, decrease accidents and increase the welfare of the animals. Reducing the animals fear and stress can be done by simple means, such as walking and talking calmly around the cattle, associating humans to positive feelings (such as feed) and stroking the cattle?s body regions associated with social grooming.

AbstractHow do we remember? What do we remember? How does the memory change over time? These are the main questions in this essay.Five persons, who have lived or are still living in the old parish Rystad, situated seven kilometers from the town Linkoping south of Lake Roxen, have participated in interviews. They have been given the possibility to present their oral history which has been recorded and later transmitted to texture. The participants represent different social backgrounds and professions and they were born between the years 1920 ? 1936.

The aim of this study was to evaluate the stir drying method, for drying of grain during Swedish conditions. The evaluation was done during the harvest year 2004, on four farms with stir driers. The driers were evaluated for their energy consumption, design, stirring effectiveness and how much time the farmer has to spend on every tonne of grain. A comparison was also done with conventional Swedish high temperature driers. Totaly six batches of grain from stir driers were examined, mostly winter wheat, but also barley and wheat.

The Swedish industrial society has left several areas with contaminated soil and water which today is of danger for the environment and human health. One of these areas with contaminated soil and water is the region where the former Glava glassworks operated during 1859 to 1939. The main object in this study has been to study the responsibility for the contaminations according to the Environmental Code. The method used is a qualitative content analysis of relevant literature to answer the following questions:What types of contaminations can be found in the area of Glava glasswork and what health issues can these cause?What kind of activity has been conducted in the area that have caused the contaminations in soil and water?According to law, what are the responsibilities for the contaminations in soil and water at Glava glassworks?The contamination in the region has been confirmed to originate from the glasswork due to the environmental engineering survey made in the area in 2009.

Beacon AB has been producing Gobos for some time. A Gobo is a small round sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.

In Automatic Milking Systems (AMS), cows are kept in a free stall barn equipped with one or several milking units (MU). The cows? activities in the system are called cow traffic. There are three types of cow traffic systems: guided, partly-guided and free. Free systems have no gates, allowing the cows access to the feeding and resting areas at any time.

Denna rapport syftar till att utreda och klargöra de allmänna lämplighetsvillkoren vid fastighetsbildning (som finns beskrivna i 3 kap. 1 § fastighetsbildningslagen) och hur denna paragraf ska tolkas vid lämplighetsprövning.Detta har gjorts genom en rättsfallsstudie, där fokus lagts på hur paragrafen har tolkats i rättspraxis. Rättsfallsstudien har sedan kompletterats med propositionsanalyser och litteraturstudier. I uppsatsen har de 58 rättsfall som legat till grund för rättsfallsstudien redovisats för sig för att sedan analyseras och tolkas.Slutsatserna av arbetet presenteras i form av riktlinjer för vad som ska beaktas vid lämplighetsprövning. Riktlinjerna bygger på observerade tolkningar i rättspraxis och är menade att underlätta tolkningen av paragrafen.

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.

Between 1965 and 1974, the Swedish Parliament decided to build one million dwellings, called Million Program. The million program buildings were erected with new, untried design solutions, in a short range of time, and at low cost. The residential buildings from that time are now greatly in need of renovation. The municipal housing company, Gavlega?rdarna, renovates and improves the energy efficiency at some of it?s apartment buildings in the district Sa?tra, Ga?vle.

EU-kommissionen har satt upp som mål att få ett unisont redovisningsspråk för alla företag i Europa. Därför har kommissionen antagit de regler och standarder som den London baserade organisationen International Accounting Standards Board arbetat fram.Studien syftar till att undersöka och utvärdera hur ett antal slumpvis utvalda bolag, som i huvudsak agerar i fastighetsbranschen, efterlever IFRS regelverk IAS 40 gällande förvaltningsfastigheter.Vi har i vårt arbete använt oss av en kvantitativ metod. Underlaget för empirin är hämtat från årsredovisningar från 2009 och är insamlade från företagens egna hemsidor som vi har navigerat oss fram till via Nasdaq OMX Nordic. Dessa har vi granskat och resultatet har redovisats i tabellform.Resultaten visar att det fortfarande finns mycket att arbeta med när det gäller efterlevnad av standarderna. Den största skillnaden fanns hos de Danska företagen när det gäller att lämna vissa upplysningar och kan vara värd att följa upp i en framtida studie.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

The report examines the factors which may be a contributing cause to the problems that are present when ferritic stainless steel are eddy current tested in a warm condition. The work is carried out at Fagersta Stainless AB in Fagersta which manufactures stainless steel wire. In the rolling mill there is an eddy current equipment for detection of surface defects on the wire. The ferritic stainless steels cause a noise when testing and this noise complicates the detection of defects.Because of this, a study was made of how the noise related to factors such as steel grade, temperature, size and velocity. By observing the signal and with the possibilities to change the equipment settings the capability to let a signal filter reduce the noise level were evaluated.

The aim of this report was to investigate the economy of passive houses. The work was focused on economy in total and on the economy of different components such as windows, insulation, heat exchanger and the air tightness of the climate shell. No attention was paid on the comfort factor or to the impacts on the environment.Two houses, aspiring to be passive were chosen; A big one and a small one. Hence, comparisons considering the size of the building have been possible to do as well.The comparisons were made by calculating ?break even? between two concepts; passive and BBR- concept.

This master thesis covers the seasonal planning of a small scale hydropower system. The system in this study is owned and operated by Mälarenergi Vattenkraft AB. The total system consists of 4 different main rivers with 24 hydropower stations and several dams. The total installed power in the system is 43.75 MW. Most of the hydropower stations are regarded as small scale hydropower stations and thus entitled to green certificates.In this report the issue of planning is formulated as an optimization problem.