More efficient energy consumption is essential to secure a sustainable future, not least within the building and real estate sector which answers for approximately 40 % of the EU countries total energy consumption. One part of EU: s work to reduce the energy consumption is the directive on energy performance of buildings which among other things have lead to stricter demands on energy performance in new and renovated buildings.One of the difficulties with making buildings more energy effective is that it often demands big investments and although it results in lower operating costs the extent of these savings and therefore also the repayment time can be difficult to decide beforehand. To make it interesting for property owners and also tenants to invest in energy efficient buildings powerful incentives are needed. Favorable loans to energy efficiency projects are one example of governmental instruments that have been tested in other European countries with good results.Reduced operating costs appear to be the main incentive for property owners to make their buildings more energy efficient. The best result of an energy efficiency project is usually achieved by cooperation between property owners and tenants but in order to make that interesting it is important that both parts can profit from the savings.

Om samverkan mellan förskola och skola.

Microsoft launched a new operating system, Windows 8, during 2012. An interesting feature for Windows 8 is that applications can be developed using different programming languages but still provide the same functionality regardless of the language used. Two combinations of programming languages are: XAML with C# and HTML with JavaScript. This thesis examines if there are any advantages or disadvantages when choosing a specific combination of languages to develop Windows 8 applications with. An application has been developed and analyzed for the SwedishTransport Agency during the thesis project..

This thesis is developed by Posten Åland AB in order to simplify the work of agency staff when distributing mail in rural areas. In my thesis I have developed an application to help automotive mail dispensers. The need for such an application exists, especially during the summer but at other times when ordinary dividend cannot run his route. With the help of a PDA and a GPS the mail dispenser should see where the next stop is and what is to be delivered thereThere already was a directory of mailboxes and the addressees and the coordinates of the mailboxes. Using this, I will implement functionality to retrieve a specific route and plot those coordinates on the map..

This paper will answer which factors are important for the business relation between a small Swedish import company and a Chinese contractor. The problem is based partly in theories that points to cultural and organizational differences between Sweden and China, and partly in current examples from Swedish companies. The relevant data has been collected by interviews with three small Swedish companies that are currently using Chinese contractors.The result is that the differences between the countries and organizations exist, but that they do not interfere with the inter-company relations. The conclusion is that our result contradictsthe established theories in the field, and that a more comprehensive investigation is warranted..

In this essay, I will look at three different Compulsory comprehensive schools in one community and I will compare final grades from students who graduated in spring 2006. I will also examine how the three schools work with students, and in what way they approach students with dyslexia/reading- and writing difficulties, so that they could reach goals set by The Swedish National Agency for Education. The aim with this essay is to show differences between schools in the same community and my question is if it is the way you approach students with dyslexia/reading- and writing difficulties that affects the student?s grades and results.The study is concentrating on three schools in one community and students with dyslexia and reading- and writing difficulties that went to those schools. I have spoken to remedial teacher at each school about how they approach students with dyslexia/reading- and writing difficulties, what kind of methods the use, how they investigate if a student is in need of special help and how they grade their students who are in need of special teaching because of their learning disabilities.

The transformed municipality ? Economic and social growth in Örnsköldsvik 1997-2007Author: Kristina HanssonThis thesis focuses on the economic and social growth in the municipality of Örnsköldsvik. It is a single case study and the municipality is studied through economic theories concerning regional growth in the period of 1997-2007. The aim is to analyse whether these theories, such as Åke E. Anderssons and Ulf Strömquists K-society, and other more or less microeconomic assumptions, also are applicable in smaller local contexts.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

The aim of the study was to examine individuals' experiences of participating in 5 week mindfulness program as a tool for job seekers. Qualitative methods were used to inter­view three students and two mindfulness educators. The informants were asked to an­swer questions about their experiences of having participated or practiced mindfulness in the project. The results showed that all respondents experienced the project as positive. The partici­pants describe that the project helped them to get out and meet other people and with routines in their life. The par­ticipants also said that unemployment caused alienation and they felt themselves to have poorer health when they were unemployed.

The virus-mediated disease Rift Valley fever (RVF) was discovered during an outbreak in Kenya in the 1930s. Since then it has spread to most parts of Sub-Saharan Africa, and in the last decades several outbreaks have caused economic and health issues in Africa, Yemen and Saudi-Arabia. The disease mainly affects domestic livestock, causing abortions, but is also a zoonosis. To be able to control the spread of the disease it is important with surveillance for better knowledge about the distribution and virus circulation even in inter-epidemic/epizootic periods. The human population is growing, and people and their livestock constantly move closer to areas with wild animals which act as reservoirs for different viruses. Also, humans and their animals often get within reach for arthropod vectors, hosting or carrying viruses.

This study examines the differences between Bosnia and Herzegovina?s, Montenegro?s and Croatia's tourism development after the Civil War in the 1990s. In particular, this essay is about the town Neum, which is the only Bosnia and Herzegovina destination on the Adriatic, splitting the Croatian coast in two. Through information from books, the internet and interviews I´ve tried to find out why Neum is a special place to visit and how it differs from other destinations on the Adriatic coast. One of the findings is that many are not aware of Bosnia and Herzegovina having a small, but still, part of the Adriatic.

The aim of this study was to understand the contact between foster homes and social workers, by doing a comparison of the social workers and the foster homes experiences of the cooperation that is between them. We started from three main questions to get an answer to our aim, how the foster homes and the social workers experience the organization of the foster care in the Social Service as an impact of the cooperation, what does the foster homes and the social workers experience as a important fact of a successful placement and finally, how does the foster homes and the social workers experience the supporting and controlling contact that is between them. To get our results we based our study on interviews whit four foster homes and whit four social workers. The analysis was based on one theoretical perspective, Skaus (2007) analytical approach for power and help. As a conclusion we have found out, that the organization of the Social Service has significance for the contact between social workers and foster homes.

Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

This work is about collaboration and staining in the upper secondary school Electrical program. How should the coloring go to in order to increase students' motivation and thus facilitate students' learning is the main subject with the work. The study has shown that there is a functional co-operation today, and that students believe that if the cooperation would increase. It would also in-crease their motivation to improve..

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.