När den svenska regeringen beslöt sig för att sänka restaurangmomsen den 1 januari 2012, gjordes det för att stimulera restaurangbranschen att sänka priserna på måltiderna, nyanställa och eliminera svartjobb. Vid en sänkning av momsen frigörs kapital, ett extra ekonomiskt utrymme, som för företagen blir en tillgång som de själva får avgöra hur det kommer disponeras.Denna studie ämnar ta reda på vilka effekter momssänkningen kommer medföra för branschen och hur restaurangägarna disponerat det ekonomiska utrymmet. Material har införskaffats genom en enkätundersökning med restaurangägare, intervjuer med hotell- och restaurangfacket samt branschorganisationen Visita. Med utgångspunkter bland annat inom nationalekonomiska teorier visar undersökningen att restaurangägare valt att använda det ekonomiska utrymmet till att nyanställa, sänka sina priser, genomföra renoveringar eller till överlevnadsmarginaler. Detta tyder på att det finns en spridning över hur restaurangägarna handlat.

Highly polluted urban storm water from e.g. highways can contain large amounts of heavy metals that may cause harm if they are discharged into recipients. To remove the heavy metals a possible low-cost method that does not require much maintenance, could be the use of reactive filters with filter materials consisting of industrial residues or other cheap mineral based materials. Dissolved metal ions are removed by reactive filters through the processes of ions binding to active sites on the surface of the filter materials, or by formation of insoluble precipitates.The ability of CaO-treated granulated blast-furnace slag, iron oxide coated sand, olivine and nepheline to remove seven heavy metals (Cr, Cd, Cu, Ni, Zn, Pb and Hg) from urban storm water was studied. Initially batch experiments were performed where the effect of pH, dissolved organic carbon (DOC) and dissolved ions on the adsorption efficiency was studied.

The Swedish Government has set a target to reduce energy consumption through energy efficiency within the construction and real estate sector. The purpose of the study is to examine how energy efficiency within this sector could affect the district heating volume in the future, on basis of Vattenfalls district heating system in Uppsala.An Excel model has been created to study how energy effficiency measures affects district heating demand in buildings by 2045, based on technical and economicalconditions. Furthermore, an interview study has been conducted to examine incentives for district heating customers to invest in energy efficiency measures.Result of the Excel model shows that the district heating volume of Vattenfall in 2045 is expected to 931 GWh, which corresponds to a volume decrease of 10,6 %. Based on the study?s theoretical framework only 15 %, 1 024 GWh, of the technical-economical potential is assumed to be implemented.

Energy efficiency is important both to reduce costs and to reduce greenhouse gas emissions in the atmosphere. Reducing costs will also help maintain business competitiveness.Scania in Södertälje is a company where the optimization of energy use is an ongoing and continual process. One area with potential to make energy and cost savings is the effectiveness of the ventilation systems in offices and industrial premises at Scania. During the summer months an increased demand for cooling occurs, leading to increased ventilation and a peak in district cooling system usage. Sorptive cooling is a technology where the supplied air is cooled by applying external heat.

Oilseed rape constitutes a good break crop within a cereal dominated cropping system. The normal sowing time for winter rape in Sweden is August. It's a time in the cropping year characterized by a heavy work load, such as harvest and soil management. In addition, it is often a period with large precipitation. Thus, it is sometimes problematic for the farmer to do the sowing of winter rape at the optimal time.

Aim: To examine director?s experiences of the process to implement smoke-free working hours and also their need of support to make it feasible in the municipality of Östhammar. Method: A qualitative interview study with a descriptive design was used. Semi-structured interviews were made with six directors who were selected from different levels, localities and administrations in the municipality of Östhammar. A qualitative content analysis was used to analyze the data.Results: Many positive aspects were pointed out regarding the implementation of smoke-free working hours.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

The purpose of this study is to examine how Viking Line, Tallink Silja and Birka Cruises work with economic and environmental sustainability, and also to see how they work with new environmental legislations. In 2015 a new environmental legislation will be introduced, by the name Sulphur directive. The Sulphur directive entails a reduction in Sulphur dioxide emissions from ships where the emissions cannot exceed 0,1 percent. There are three alternatives to achieve the new environmental legislation, the use of Marine Gas Oil, LNG or scrubbers. All three alternatives will lead to increasing costs for the shipping industry.

Purpose: The purpose of this thesis is to investigate whether abnormal stock returns could be identified as a result of a layoff announcement during weak economy.Method: An event study methodology.Theory: Efficient market hypothesis, signal theory.Empirical results: Quantitative data from observations of stock prices in thirty two companies listed on the Nasdaq OMX Stockholm, in the period 2008 -2012.Conclusion: The results indicate that the market reaction was negative because there were negative abnormal returns on the Stockholm Stock Exchange during the period 2008-2012 in connection with the layoff announcements. The market reaction was milder when staff reductions were carried out as a result of a restructuring and stronger when staff reductions were carried out as part of a cost reduction program.The layoff announcements elicited different market reactions depending on the company's industry affiliation. The most negative reaction was in the Healthcare industry. Negative abnormal returns were lower in industries Industrials, Consumer Services and Consumer Goods. There were no abnormal returns for shares of companies in the industry Financials.

The continuous process of urbanization results in demands on research and development for ecological and sustainable city development. Because of this, the current systems for wastewater treatment may have to be improved. In order to evaluate new technologies for municipal wastewater treatment, a development project has been initiated for the new district Hammarby Sjöstad in Stockholm. The project is lead by the company Stockholm Water. High environmental standards have been put up for the district, as it must be twice as good as an ordinary new district.

This essays main focus will be on emergency shelters in disasters, and their understanding in gender awareness, by focusing on the way gender is constructed and seen. This dissertation will examine documents from Australian Red Cross and IASC (Inter Agency Standing Committee) in order to explore how they work with gender and shelter related issues. The objective is to examine and with help from these documents see how gender is constructed. The method and theory is based on Carol Bacchis; What?s the problem represented to be approach? (WPR-approach).

Breast cancer is the most common tumor disease among women in Sweden. About 7000persons, having a median age of 65, are diagnosed each year with this disease. Withmammography screening, breast cancer can be detected in an early stage which improves theoverall survival (OS). 20-30 % of the breast cancer tumors are overexpressing humanepidermal growth factor receptor 2 (HER2), which is a protein that stimulates cell proliferation.Trastuzumab (Herceptin®) is a humanised monoclonal antibody that targets the HER2-proteinand prevent the signals for cell proliferation.Trastuzumab has earlier been used for treatment of metastatic breast cancer. In the year of 2007trastuzumab was approved for adjuvant treatment of patients who has been medicated withsurgery and/or radiation.The aim of this study was to investigate the effects of adjuvant treatment with trastuzumab inHER2-positive breast cancer patients.

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

The present study aims to investigate the phonological development of typically developing monolingual Swedish speaking children aged three to four years. The result could be used in the standardization of a new phonological test material for clinical speech and language pathology assessments. One-hundred and thirty four children aged three and four years (73 girls and 61 boys) were assessed with the new material. The children were tested in kindergartens in three communities in southeastern Sweden. Their assessments were audio recorded, transcribed phonetically and analyzed with Percentage Phonemes Correct (PPC) and Percentage of Words Correct (PWC).

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.