Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

Jönköping Small Animal Hospital is today the only clinic in Sweden to offer radiation therapy as a treatment of tumours. The body contains of billions of cells that all have to obey the regulations that are established. If a cell is exposed to a harmful substance, for example a chemical, it can be transformed into a tumourcell. Normally the body has a good defence but the tumourcell can survive and start to divide unrestrained. A tumour is starting to develop.

Naturskyddsföreningen gav författarna uppgiften att undersöka förekommande viskosprocesser och alternativa regenereringsprocesser, detta för att identifiera hur hållbara de är ur ett miljöperspektiv och vilka processer som går att applicera på bambu. Detta för att se möjligheten att märka bambuviskos med Bra Miljöval och för att klargöra frekvent uppkommande frågor angående bambuviskos. Syftet är att se på de olika processernas kemiska innehåll samt vilka utsläpp de orsakar till luft och vatten. Ett delmål med rapporten är att den ska kunna användas som material vid vidareutveckling av kriterierna för Bra Miljöval Textil. Resultat som erhållits vid jämförelser av studerad litteratur är att de betydande faktorerna för miljöpåverkan från massaframställningen samt viskos- och lyocellprocessen beror av: använda kemikalier i processen, energianvändningen och vilken typ av energi, möjligheten till rening av utsläpp till luft och vatten samt återvinning av energi och kemikalier.

This bachelor thesis describes why investors should invest in environmentally certified buildings instead of non certified buildings. The report provides an overview of possible factors influencing an investor in the investment process of an environmentally certified building. The report explains why building companies find incentive to build green buildings and how a cash flow method can be adapted so it can be used in the valuation process of an environmentally certified building. Environmentally certified buildings are used as a strategy to reduce emissions that threaten the environment as well as a strategy to obtain market shares for the building companies. This report focuses on the economic advantages of an environmentally certified building.The construction- and real estate industry stands for approximately 40 percent of the energy consumption in the world.

Energy Director is a control and measuring system for energy consumption and is part of the product portfolio of E.ON AG for more efficient use of energy, offered to business customers. As of today, the system has only one parameter of control, namely power, and the objective of this essay has been to investigate whether other ones could be added. The emphasis is on the environmental perspective, which is why carbon dioxide has served as an example for this parameter in question.Parallel with the study of Energy Director electricity on the margin, calculations of carbon dioxide equivalents and also the Swedish trade of electricity have all been highlighted. Results indicate that when reductions in energy are made it is endorsed to omit from electricity on the margin rather than some mean distributed electricity, under certain conditions, and in addition the calculations of the reductions should be modified regarding the efficiency of the power stations fuelled by lignite and bituminous coal. Sweden practices trade with the Nordic countries as well as Poland and Germany.

Akademiska hus is a real estate company that specializes in providing Swedish universities with housing facilities for educational and research purposes. The company strives to reduce its use of energy by 40% between the years 2000 and 2025. The aim of this thesis is to determine which measures can be taken to reduce the need of purchased energy in a building that is used by theSwedishUniversityof Agricultural Sciences inUppsala.In order to determine the results of various changes to the building envelope and ventilation system, the building was modelled in the computer simulation program VIP-Energy. Other proposed changes to make the use of energy more efficient concerned water use and lighting. The need of purchased energy can also be reduced by producing electricity or heat on site, using solar energy.Results show that economically viable measures include upgrading windows and faucets, adjusting control systems for ventilation and lighting, and installing roof mounted solar panels for power production.

A one-cylinder research engine has been used for studies with a Diesel Dual Fuel concept (DDF). DDF is a concept that utilizes a pilot diesel injection to ignite a homogenous natural gas/air mixture. Emissions and engine efficiency have been analyzed in an emission cycle called European Stationary Cycle (ESC) and the knock/pre-ignition problems with this type of engine have been investigated.At low and mid torque levels, an early diesel injection around 60 crank angles degrees (CAD) before top dead center (TDC) was used. At these loads raw NOxemissions was below EURO 6 level (0.2 g/kWh). NOxwas at EURO 5 level over the complete ESC without after treatment and with SCR at high loads it should be possible to reach EURO 6.One issue with DDF is the high HC emission levels.

Today there is still irrelevant pay differential in society. In Sweden in 2010, the average pay differential was 15,4 percent between the sexes. Only 0,8 percent better than EU:s average.In Sweden the individual salaries increasingly have begun to characterize the Swedish labor market. Based on this, the aim of this study is to highlight the issue of equal pay between men and women from the perspective of individual salary. This would also been doing with a background in the regulatory environment of equal pay.When it comes to equality between women and men it is the area of labor law in EU who is the most developed and in Sweden this is the area who is most affected by EU law.

Växthus används för att ge ett bättre odlingsklimat åt grödor och växter. För ytterligare förbättring av förhållandena används växthusvävar som exempelvis kan reglera temperatur, fuktighet och ljustillförsel. Väven som behandlas i denna rapport är en så kallad energiväv som främst har till uppgift att minska energiåtgången vid uppvärmning.När väven är fördragen nattetid, ökar luftfuktigheten då grödorna avger fukt dygnet runt. Fukten kan kondenseras mot energiväven, vilket gör att det bildas droppar på väven som kan falla ned på växtligheten. Den höga luftfuktigheten kan medföra svampsjukdomar och i övrigt också bidra till att tillväxten avstannar.

Närproducerad odling är en trend som växer sig allt starkare och visar sig bland annat i form av stadsodlingar på tak och balkonger. Då det är begränsat med utrymme att odla på i städer är vertikala odlingar en alternativ lösning.I den här rapporten presenteras ett gestaltningsförslag av ett vertikalt växthus som ett bostadskomplement. Gestaltningen, byggtekniken och klimatet i växthuset är de områden som präglar dess form och tekniska lösningar.Växthuset har placerats på Haningeterrassen, ett bostadsområde under planeringför vilket olika skisser på kretsloppsanpassade växthus har tagits fram. Syftet var att ta fram ett förslag på hur ett växthus som bostadskomplement kan utformas, anpassas till platsen och bidra till en grönare stadsdel. Genom en platsanalys har ett lämpligt flerbostadshus valts som referenshus för projektet.Arbetet resulterade i ett förslag på ett vertikalt växthus som har kopplats till bostadshuset och ger de boende ett växthus i direkt anslutning till sin lägenhet.

The sun is essential to life on earth and no matter where you are, there is a constant need ofenergy. Nearly 800 000 years ago man learned for the first time to use fire in a controlled way.Since then, fire has given us the opportunity to inhabit places despite a cold climate. In Swedenthe resident sector accounts for a major part of the total consumption of energy. In a time whenenvironmental issues and greenhouse effects are increasing, we also see a future of rising energyprices. With this perspective, we have in this bachelor thesis in the Building Environment at theRoyal Institute of Technology, KTH, in Stockholm decided to focus on the renewable energysource, solar energy.The energy from solar radiation is a free resource and does not have any negative effects uponthe environment.

In Eskilstuna and Sweden in general the level of reuse of surplus material containing soils and rocks from excavation is low. In this report the potential for increasing the reuse of excavated material in Eskilstuna by using a web-based earth information database has been examined. The purpose of a web-based earth information database is to connect those who have surplus material with those who need material for a fast and simple transaction. The intention is to give Eskilstuna a more environmentally and economically efficient handling of surplus material by increasing the level of reuse and thereby reducing the amount of surplus material that is wasted and emissions given off to the atmosphere during transportation. The potential has been examined in two different ways, by tracing information about a number of projects to see if excavated material driven to the dump could have been used in another project and by interviewing eight of the work leaders active in Eskilstuna.

Migration is a worldwide phenomenon that has occurred for thousands of years in a vast variety of species. The general knowledge of migrating animals is poor even though billions of animals from a range of different groups migrate every year. The human impact on migrating ungulates is high and many populations are declining globally due to direct and indirect causes. Hence it becomes vital to study the migration phase and the habitat and resources selected during migration. The objective with this study was to identify the habitat characteristics and resource selection of moose during migration and compare the selection between different seasons and utilization distribution (relative frequency distribution for the points of location of an animal over a period of time) categories.

The Swedish population has the world?s largest percentage of shareholders either by direct or indirect owning. Due to the increasing interest of equity capital markets, private as well as institutional investors rely on forecasts from financial analysts. The reason for this is due to the lack of expertise among investors in this area. Due to the fact that analysts influence the Swedish stock market immensely, it?s of great interest to explore whether an analyst can be seen as a rational participant.

The goal for this master thesis project has been to investigate the power quality in adistribution grid, which has a high fraction of dispersed power production due towindmills. The study has been done on a grid in Laholm South of Halmstad, whereapproximately 45 windmills are connected to the distribution grid owned by SHKEnergi. The investigation has been focused on to two radialy fed 20 kV lines, wheretwelve windmills are connected.Voltage variations have been studied by creating a model of the grid in the simulationprogram SIMPOW. The largest deviation that has been found in any point of the gridis ±1.9 % of the nominal voltage. This deviation is a result of varying powergeneration from the windmills and the voltage regulation at the connection point ofthe line.