In Uppsala CHP Plant, there are six pressure reducing valves to reduce the pressure from 15 to 3 bars, before six absorption heat pumps. During the process the energy is conserved but losses occur in form of exergy. The aim of this thesis is to reduce the losses of exergy. This can be done by letting turbines replace the pressure reducing valves.In this thesis an investigation has been done of the conditions today, the conditions after the change from pressure reducing valves to turbines and a comparison of three different types of turbine solutions. The three examined solutions are one turbine, several helical screw expanders and several small turbines in parallel with asynchronous generators.The six absorption heat pumps have been divided into two groups; one group of four and one group of two absorption heat pumps.

Till följd av en ökad harmonisering inom EU skall alla börsnoterade företag inom EU följa och tillämpa International Financial Reporting Standards (IFRS) i sina koncernredovisningar från och med den 1 januari 2005. Företag som berörs är de som har aktier eller skuldebrev noterade på en reglerad marknad. I Sverige är Aktietorget, North Growth Market samt Stockholmsbörsen reglerade marknader. Den största förändringen till följd av IFRS implementeringen är att värdering av poster i balansräkningen kommer att ske till verkligt värde istället för till anskaffningsvärdet. Förändringen av värderingsprinciper kommer i sin tur att leda till en ökad volatitlitet i företagens resultat.

Title: Intrinsic- and extrinsic motivation with SDT as a model of explanation ? A study of Sandvik Tooling Level: Final assignment for Master Degree in Business Administration Authors: Samuel Norman & Erik Sandh Supervisor: Jonas Kågström Date: 2011 ? June Aim: From the basis of Self-Determination Theory find those motives that are the sources of the greatest motivation at Sandvik Tooling and determine if the employees are mostly driven by intrinsic- or extrinsic motivation.                      Method:  The study has a quantitative approach where the empirical part consists of 24 questions from the SDT-theory?s Aspirations index that is divided into six groups evenly distributed on intrinsic- and extrinsic motivations. The questionnaire has been developed in Google forms and distributed digitally to the organisation by e-mail through a contact person at Sandvik Tooling. The respondents? answers are accounted for question by question in the empirical chapter and have been processed with a factor analysis and compared with the SDT-theory.Result & Conclusions: The results we received are in line with SDT-theory and whether people are motivated differently by intrinsic-Personal growth and Community contributions higher than all of the extrinsic motivational factors.

There are numerous of ideas and theories around the present development in our global society, describing an ever changing era based and propelled by information and communication technology (ICT). How influential has this development been on political visions and intentions and on the business worlds views on important competencies? The purpose of this thesis is to describe the national and international visions of important competencies in the ?information society?. Through a case study, focused on how the training and consultancy industry apprehends and answer to this change and development, as they often act as agents for new trends in the business world both as accommodators and originators. The growth and speed of the universally available information demands knowhow in seeking, analyzing and managing information, and this competence is crucial today.

Soybean meal from South America is the most common protein feed used for animal production in Sweden. Production of soybean has negative effects on the environment and the transports from South America to Sweden causes considerable CO2 emissions. Therefore it is a growing interest in locally produced protein feed in Sweden. Protein feeds that are possible to grow in Sweden are rapeseed, peas, faba beans and lupins. Those are adapted to the Nordic climate and are perfect to grow in cereal rotations.

This thesis investigates the situation for comics in Swedish public libraries. The main questions is separated into two groups, the first dealing with the physical situation were we investigate placement, cataloguing and shelf arrangement. The second deals with the librarians attitudes towards comics and how they may affect their work. The base for this thesis is the idea that the comic medium may sometimes be treated different than the rest of the libraries collections. Because of this, a theoretical basis is developed which focus on different views on comics.

The aim of this Master?s Thesis is to examine the importance of literacy and reading in a country like Jamaica. What role do public libraries and bookmobiles play in promoting literacy, and how does this work correspond with the UNESCO public library manifesto?To answer this, interviews were conducted with nine Jamaican librarians, and study visits were made to libraries and bookmobiles. In addition, development plans, policy and other relevant documents were analyzed.

AimThe aim with this study was to acquire knowledge of mental training and if you can use it in the elementary school to increase in a short period of time the performance in a coordination test. Furthermore we wanted to investigate teachers understanding of the possibilities to perform this kind of training in the elementary school, and if there is support for this in the school regulation.MethodAs method we have used a combination of a literature pre-study, interview and at the end an experiment. Before the experiment and interviews could take place we studied literature about mental training to get a basic knowledge of the subject. The facts we learned from our pre-study and interviews gave us the base for our experiment. The experiment group included 23 pupils in a third class at school situated in Stockholm.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

AbstractWorking as a lawyer demands not only legal skills, but also ethical ones due to the involvement with humans. The area of ethics is far from as regulated as the area of law is. The reasons for this are both historical ? as the area of ethics is, in comparison with the practice of law, a relatively new area, especially combined with the traditional work of lawyers ? and technical, since ethics is an area that seems difficult to regulate due to its adopting skills. Ethics looks different depending on which work area it addresses; who you ask; and in what situation it shall be enlightened.

Ett ökat brukande av skog enligt skötselprinciper som leder till skiktade beståndsstrukturer, en blandad trädslagssammansättning och kontinuerligt skogbeklädd mark har potential att öka den biologiska mångfalden och värdet för rekreation (Emborg m.fl. 2000, Berg m.fl. 1995, Mattsson & Li 1994, Holgen m.fl. 2000). I ljuset av detta, tillsammans med svårigheterna som finns att nå goda ekonomiska resultat vid skötsel av ädellövskog (Lindén & Ekö 2002), ses det idag som angeläget att uppmärksamma och studera alternativa skogsskötselmetoder (Cedergren 2008) . I östra Blekinge har ett antal skogsägare under längre tid praktiserat en metod att sköta naturligt föryngrad ek i blandbestånd som går ut på att, mer eller mindre tidigt, frihugga ekhuvudstammar, och att dana kvalitet genom stamkvistning/beskärning.

This thesis is a cultural theoretical case study of the art project (O)önskad samhällsförbättring.Via an analysis of the project, that is based on theories of power, resistance and contemporaryurban development, it examines the construction of urban space, its impact on public art including the ability of art to initiate evolvement of the urban public space.The last decades art has plaid an important role in what is called the creative city; to become attractive nodal points of the global economy, larger cities increasingly invest in art,culture and creative industry. Simultaneously the urban public space is limited to activitiesand expressions of art that are presumed to create economic growth. This introduces animpression of what is allowed and what is not allowed, possible and not possible, wished andnot wished which, as a consequence, evolves the public space. The events during the artproject and the reactions that followed enlightened these limitations. This tells a story, not only about the structuring process of the local urban space, but also important changes that are created as a simultaneous effect at different levels in society, as well locally as globally.

Bakgrund:Handeln på aktiemarknaden har den senaste tiden genomgått en teknisk utveckling och blivit mer lättillgänglig för flera. Här verkar aktieägare med förhoppningen om att skapa en överavkastning på aktiemarknaden. I motsatt förhållande finns det studier som menar att det inte skulle finnas några möjligheter till överavkastning. Därmed blir det intressant att undersöka huruvida nyckeltal kan förklara avkastningen för dagens aktiebolag.Syfte:Syftet med studien är att undersöka hur väl nyckeltal förklarar den kortsiktiga avkastningen hos tillväxt- respektive värdebolag. Detta för att komma fram till om något nyckeltal är mer användbart för att förklara sambandet till den kortsiktiga avkastningen för tillväxt- eller värdebolag.Metod:Studien bygger på en kvantitativ metod där tre nyckeltal har analyserats med hjälp av enkel linjär regression.Resultat:Studiens resultat konstaterar att nyckeltalet, avkastning på totalt kapital, är mest användbart för att förklara sambandet till den kortsiktiga avkastningen hos tillväxt- och värdebolag.

Slopandet av revisionsplikten har lett till att små bolag står mellan valet att anlita revisor eller inte. Studiens syfte har varit att utforska hur den upplevda nyttan med revision påverkar valet att anlita revisor eller inte för etablerade och nyetablerade bolag. Undersökningen genomfördes genom en kvalitativ undersökningsmetod vars syfte var att få en djupgående förståelse för vilka faktorer som påverkar valet att anlita eller inte anlita en revisor i etablerade samt nyetablerade bolag. Genom intervjuer har studien undersökt vilka faktorer ägarna i både etablerade och nyetablerade anser påverkar valet att anlita revisor. Studiens teoretiska referensram är baserad på agentteorin, legitimitetsteorin, institutionellateorin samt intressentteorin. Referensramen ligger sedan till grund för insamlingen av empiri och genomförande av analysen.