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.

Transportation represents 10-15 % of wood supply costs. It is therefore important to improve efficiency in the transport system to decrease these costs. The aim of this study is to map the timber vehicle routing processes used by a sample of timber hauling contractors and to identify possible links between the vehicle routing process and service and economic variables. The study was carried out at Södra Skog in autumn 2008. 15 timber hauling contractors were sampled and interviewed about their work with timber transports.

Revisorns roll har varit ett omdebatterat a?mne under en la?ngre tid betra?ffande hur va?l de genomfo?r sina fo?rpliktelser som revisor. I samband med de redovisningsskandaler som har uppma?rksammats de senaste decennierna har det framkommit att revisorn haft en passiv roll och medverkat till att utomsta?ende intressenter har erha?llit felaktig information.En revisor ska i samband med en granskning fo?rha?lla sig i enlighet med revisionsstandard ISA 570, som bero?r redovisningsprincipen fortsatt drift. Antagandet om fortsatt drift inneba?r att ett fo?retag anses fortsa?tta sin verksamhet under o?verska?dlig framtid.

The theme of this thesis is citizen participation in the planning- and design process. It turns to everyone that studies landscape architecture or work as landscape architects and I hope that it can function as a ground for discussions as well as a source for inspiration. Rågsved is a suburb south of Stockholm. Just outside the centre of this suburb, a small industrial area called Snösätra, is located. In a few years time the leaseholds for the small industries will expire and the key question is: What will happen then? This is my general concern and it was the main cause for me to start this particular work. How do you attend to a place that appears like blank sheet of paper? To an empty page that can be filled with an infinite number of different formulations.

The market for biofuels from the forests have had a positive development and the job initiators for this master´s thesis wanted to examine the profitability of a method for harvesting forest fuel, which was unfamiliar to them. The method was the ?long tree tops-method?, here called the LT-method. The LT-method is characterised by the fact that timber is harvested as the only roundwood assortment while the rest of the stem, which in other cases would become pulpwood, is harvested as forest fuel together with the logging residues. The method is based on the assumption that advantages in handling of the forest fuel assortment such as increased load weights for forest hauling and truck transportation, should compensate for the lower price for pulpwood when sold as forest fuel. The aim of the study was to compare the profitability of the LT-method with the GROT-method (harvest of timber, pulpwood and logging residues) and conventional logging without any harvest of forest fuel, and aslo to try to identify factors affecting the profitability of the different methods.

För att erhålla en rättvisande redovisning måste utgångspunkten vara att ett företag skall fortleva. I en revisors uppgifter ingår att granska huruvida ett företag kan tillämpa principen om fortsatt drift enligt RS 570. Eftersom denna princip är väsentlig för redovisningens struktur medför detta vissa krav på att revisorn gör en korrekt bedömning av företagets fortlevnad. Att yttra sig om den fortsatta driften kan emellertid få svåra konsekvenser för företaget eftersom intressenterna baserar sina beslut på det som står i årsredovisningen och revisionsberättelsen. Vissa författare menar till och med att ett negativt yttrande om den fortsatta driften kan leda till en självuppfyllande profetia.

Today when new and harder demands on CO2 emissions are developed, vehicle manufacturers must work to develop new engine solutions to new kinds of fuels to replace fossil fuels. A fuel that could be applied is hydrogen. When hydrogen is combusted only water vapor occurs. Hydrogen is known to be explosive and flammable. These properties are both good and bad for combustion.

Det finns inget som specifikt kan benämnas som antroposofisk landskapsarkitektur. Dock bidrar den antroposofiska helhetssynen till en omsorg om landskapet och en förkärlek att tydligare visualisera samband. Man menar att människan måste ta ett högre moraliskt ansvar för sin omvärld och tänka i kretslopp istället för avfall. Samtidigt finns inom antroposofin en ständig medvetenhet om de estetiska aspekterna på såväl detaljnivå som i det övergripande landskapet. Läran grundades av österrikaren Rudolf Steiner i början av 1900-talet, mycket av hans tankar var vidareutvecklingar av Johann Wolfgang von Goethes filosofier.

Over the past one hundred years, there has been an increasing globalization and industrialization of the food systems. As a result, the distance between the production and the consumption of food has increased, both in time and space and in the minds of people. There is also an increasing concern for the environmental effects of industrial farming and the long distance transportation of food. Sustainable agriculture and efforts to build more sustainable food systems has emerged in opposition to the global food market. The definitions of sustainability usually include environmental, social and economical aspects. To build more localized food systems is seen as one way towards increased sustainability.

Sweden became a member of the European Union in 1995. Consequently Sweden became obligated to implement the Working Time Directive 2003/88/EC (formerly termed 93/104/EC). At that time Sweden considered that their legislation already gave their employees as high level of protection as the directive prescribed. Instead they decided upon an adjustment of the collective agreements concerning working time. A particular EC-restriction was incorporated in the Working Hours Act (SFS 1982:673).

This paper is a literature study aiming to describe scientists newest theories andknowledge concerning the El Niño and Southern Oscillation. Firstly I have described the?normal? conditions with rising and sinking air in Hadley- and Walker-cells in theequatorial Pacific and from there moved on to explaining the reversed circulation patternsand higher sea surface temperatures (SST) leading to rising air and anomalousprecipitation in eastern Pacific constituting the El Niño phenomenon. My outermostinterest regarding El Niño has been the associated teleconnections, especially in nontropicalareas. I have described the El Niño effect on the Indian summer monsoon, ontropical cyclones and on storms and precipitation on higher latitudes.

During the last couple of years many sectors and markets have had an increase in the competitive situation, this has meant that being cost effective have become more essential if organizations want to stay in business and be competitive. Thus, one crucial issue has become how to utilize the resources already available within the organization. Organizations can thoroughly plan and control personnel resources in order to become more efficient. But to become more cost effective also means taking into consideration several key figures, productivity being one of the more important figures.Onninen, a wholesaler which has one of its two central warehouses in Örebro has experienced this issue, i.e. an increase in competitive situation in their market.

Audiological rehabilitation is a complex process and can involve medical, educational, psychological, social and technical proceedings. The audiologist's part in this process is essential. The purpose of the study was twofold: to describe the audiologist's working process and to explore patient records written by audiologists according to structure, content and comprehensiveness. Method. Out of rules and regulations, code of ethics and literature concerning audiological rehabilitation from the audiologist's point of view, a model for the audiologist's working process was developed.

I uppsatsen utreds indirekta förebilders påverkan på svenska förtonåringars modeval av kläder och skor. Mycket av den forskning som gjorts tidigare berör andra marknader än den svenska och andra produkter än kläder varför vi anser vårt valda område tämligen outforskat. Vi redogör i uppsatsen för teorier som behandlar modespridning, barnens roll som konsumenter, kommunikation, varumärken, referensgrupper, self-concept, symbolisk konsumtion och familjens beslutsroller. Resultatet från de kvalitativa intervjuer som vi genomfört med pojkar och flickor i åldern tio till tolv år redovisas. Slutsatserna är att förtonåringarna har ett uttalat idolskap från i första hand sportvärlden och i andra hand musikbranschen.

This paper concerns a comparative analysis between two pre-Roman burial ground and the cremated individuals buried there, Skogome cemetery in Bohuslän and Smörkullen cemetery in Östergötland. The comparative analysis consists of several parts that concern both cemeteries inner and outer burial customs, and the osteological analysis of a total of 18 cremated invidvidulas. By studying the different parts separately, it has been possible to identify similarities and differences between the two contemporary cemeteries. There are great similarities between the cemeteries, differences were mainly observed in the osteological material relating to the amount of bone in each burial. The smaller amounts of bone in the graves of Skogome also holds a higher degree of fragmentation, but can not be explained by a higher combustion rate than the skeletal material from Smörkullen.