There have been several projects with solar installations in Sweden, and Sala-Heby Energi (SHE) wanted to create a solar plant. The question answered in this thesis is whether it is economically viable to create such a source of sustainable, renewable energy. The plant would be built with the help of the financial effort from 120 customers. This economic union would sell the electricity to the SHE, for SEK 4.50 per kWh up to a certain level over a period of 10 years. It would be a long term commitment to environmentally friendly electricity, using solar cells which convert sunlight directly into electricity.In year 2009 there was introduced a new state aid for photovoltaic systems, to create an increased and continuing interest in solar cells.

The Swedish household?s savings has increased the last couple of years, according to Statistiska centralbyrån. But the amount of households that trades on the stock market has decreased from the year 2012 to 2013. The diminished interest in stock trading carries a risk by leading to a smaller yield for the private savers, and also effect the business development and the economic growth. High brokerage fees will aggravate the ability to attract venture capital.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The thesis mission is to investigate whether the swiveling laser that Vectura (former Vägverket Konsult) has in use to measure the road areas and straddle measuring can be used to detect differences in the reflective road markings function. This is to increase use of the swiveling laser and get rid of the manual measurements performed today.Currently, the measurement of road markings reflective function is performed with both mobile and handheld measuring instruments. The purpose of this thesis is to develop better methods for determination of road markings? reflective function, in order to facilitate the description and suggestions for improvements of the maintenance of road markings reflective function.The questions that the thesis has been to start with are:Can the swiveling laser detect differences in longitudinal and transverse road markings reflective function?The accuracy of measurement has been sweeping the laser over the reference instrument (LTL-2000)Is it necessary with a conversion factor for swiveling laser data against the reference instrument data?To answer the question 2 and 3, there has been a field work in Värnamo where a road stretch with longitudinal road markings and zebra crossing (transverse road markings) has been investigated with a swiveling laser and LTL-2000.The formulas and calculations contained in the thesis are drawn from scientific reports that are produced by VTI in Linköping. The same formula that was used to calculate the optical measurement data was also used for the swiveling laser data.

The heating of companies premises is today functional with electrical heating and heating offossil fuel. The energy cost for these kinds of heating in buildings has heavily increased duringthe last years and the influence on the environment has become more visual. This leads to thatenterprises today become more anxious to render energy more effective and find alternativesolutions to their ancient heating systems. This is something that Skandinaviska kraftprodukterAB in Halmstad has become aware of.The purpose with this examination is to find the most cost-efficient and environmental measuresfor the office and workshop premises of SKP AB. Where one of the bigger things is to find agood alternative for their current oil furnace, which was heating the workshop.

I detta examensarbete har ett problem som varit en del av ett pågående projekt på ElektaInstrument AB undersökts och en lösning har föreslagits.Problemet har varit att utveckla och modellera en servoenhet som med hög precision kanpositionera ett instrument i fem dimensioner (tre translaterande och två roterande) och som kanhålla instrumentet på sin position med hög styvhet.Problemet löstes genom att först specificera kraven på servoenheten, sedan undersöktes olikabefintliga koncept för att uppnå kraven. Det bästa konceptet, en Stewart-Gough plattform, valdesoch studerades och analyserades sedan i detalj.Analysen gjordes i två steg, det första steget var att göra beräkningar av krafter och benlängdersom en funktion av positionen för en Stewart-Gough plattform. Det andra steget var att realiseraberäkningarna och implementera dessa i kod och hårdvara för att styra fysiska motorer och fådem att bete sig som önskat enligt beräkningarna.Resultatet av första delen av analysen är ett MATLAB program som kan beräknainverskinematiken och benkrafterna för en godtycklig Stewart-Gough plattform som belastasmed en godtycklig kraftvektor och en godtycklig momentvektor. Programmet kan även itereraberäkningarna för olika lägen för Stewart-Gough plattformen och för olika belastningar ochskriva ut extremvärdena som beräknats.Den andra delen av analysen resulterade i ett LabView program för simultan styrning av sexmotorer och hårdvara för att driva sex motorer. Styrningen har testats på befintliga motorer medlyckat resultat.Resultaten av examensarbetet visar att Stewart-Gough plattformen kan uppfylla kraven som ärställda på servoenheten.

Syftet med denna undersökning är att undersöka hur lärare idag designar (formar) elevers sätt att öva. Det har visat sig i tidigare studier att det finns stora brister hos många nybörjarinstrumentalister om hur man gör och vad övning egentligen innebär? Vissa elever övar utan att veta på vilket sätt de kan få användning av övningen och kanske med fokus på att göra läraren nöjd istället för att utveckla sin förmåga till att musicera på sitt instrument. Andra elever kanske vet vad dom vill uppnå med en övning men har en bristande övningsteknik. Denna uppsats går inte in i detalj på strategier kring övningsteknik, men tar däremot upp frågor kring lärarens sätt att arbeta med övning för eleven i förberedelse inför lektion, kommunikation under lektion och i uppföljning av lektionen.I mitt arbete har jag valt en kvalitativ studie där jag intervjuat sex stycken instrumentallärare, som undervisar i olika instrument och arbetar på olika kulturskolor.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

AbstractTitle: Manipulation or relation ? the language as an instrument for influence (relation eller manipulation ? om språket som medel för påverkan)Number of pages: 42Author: Matilde JohanssonTutor: Peder Hård af SegerstadCourse: Media and Communication Studies CPeriod: Autumn term 2007University: Division of Media and communication, Department of information science, Uppsala universityPurpose/Aim: The aim of this essay is to gain a deeper understanding of how communication consultants work with communication. The purpose is to sort out whether or not the consultants have the same view in their strategic work with influence as they have when they build relations to customers. In the end the essay will answer if the perspective is the same between their strategic work, their relations and the research definition of how to obtain a genuine dialogue and a good relationship.Material/Method: This is a qualitative research. I have interviewed five communication consultants from three different corporations.

There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.

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.

Syfte: Syftet för denna studie var att se om det var någon skillnad i den överrefraktion man får fram hos patienten när överrefraktionen genomförs i provbåge, foropter och autorefraktor. Undersökningen gick även ut på att se om det blev någon skillnad om överrefraktionen genomfördes monokulärt med ocklusion eller binokulärt med dimlins.Metod: I studien deltog 30 personer i åldrarna 19 till 42 år. Det var sammanlagt 13 lågmyoper, 3 högmyoper, 5 hyperoper och 9 emmetroper som deltog i undersökningarna. Av dessa var 8 personer inte linsbärare och blev tillpassade med linser utifrån k-värden och HVID för att få en så bra sits som möjligt på linserna. De andra deltagarna blev tillsagda att komma till undersökningen med linser ordinerade till dem av en leg.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

För relativt kort tid sedan, år 2006 började en omfattande reform BBIC? barnets behov i centrum spridas inom socialtjänsten i Sveriges kommuner. BBIC är ett system för handläggning och dokumentation, planering och uppföljning av insatser. Idag arbetar över hälften av Sveriges kommuner med BBIC och därmed berörs också dessa kommuners öppenvårdsverksamheter som arbetar utifrån biståndsgivna insatser.                      Den här studiens syfte har varit att ta reda på hur BBIC inverkar på den familjeterapeutiska insatsen inom socialtjänstens öppenvård i en kommun, genom att efterfråga några utredare och behandlares erfarenheter och åsikter. Studien försöker också svara på förutsättningar och möjligheter för BBIC att fungera som metodutvecklande instrument genom insatsen.

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.