This master thesis is an in-depth study of an existing heating system at a household cooperative in Uppsala that has been converted from district heating to a bedrock heat pump system. The study focuses on an economical system optimisation of the building?s complete heating system. The aim was to determine how well a heat pump system in large buildings actually work, find out possible ways to optimize the existing system and point out important system parameters for new heat pump installations in larger buildings.The project points out a possible energy cost reduction of 45 % without investment and further cost reductions with equipment investments. A reduction by 30 % is possible by improvements in the regulation system and 15 % is possible by maintaining the brine system.

The situation that one can discern on the Swedish real estate market is that while there are several offices vacant, the need for apartments is high ? the vacancy rate for apartments is non-existent. According to the rebuilding of Skatteskrapan one will realise that the project requires a lot of money, even though it promotes the residential situation. The real estate owner experiences a risk in rebuilding real estates ? whether it will generate good yield or not.

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

Rapporten inleds med en beskrivning av WM-datas Network Management struktur och Reporting Management behov. Därefter följer en beskrivning av de två analys tekniker Datamining och On Line Analytical Processing (OLAP) vilka är de mest använda databasbaserade tekniker. Verktyget Tivoli Decision Support (TDS) är ett stödssystem som ska underlätta för beslutsfattare inom organisationen. TDS baseras på OLAP ? tekniken och rapporten visar avslutningsvis de möjligheter som verktyget ger avseende WM-datas Reporting Management..

Myanmar?s entry in Association of South Eastern Asian Nations (ASEAN) in 1997 brought about several economic and social changes. One important change is tariff reduction through the Common Effective Preferential Tariff (CEPT-scheme), which increased Myanmar?s export to countries outside the ASEAN. The increase in exports facilitated trade creation and investment creation for Myanmar.

Children?s participation in their planning in health and social services is important. To make children?s needs more considered they need to be involved in the cision-making processes. Children have the ability to reflect.

When the Tsunami occurred on Boxing Day 2004 it caused a major stress upon the governmental agencies in not only the affected areas but also in states that had a large number of citizens in the affected area. The governmental agencies were not prepared for the demands from the citizenry in these countries to deal with rescue and crisis management in areas situated halfway around the globe. This thesis main purpose is to research what the causal mechanisms of Sweden?s and Finland?s crisis management were through the method of process tracing. Taking its theoretical stance in Allison?s & Zelikow?s three models of decision making, the thesis compares the course of events of the first two critical days in Sweden and Finland to establish what mistakes were made during this critical period.

The purpose with this project is to explore and verify three renovating systems for Miljonprogrammet (common expression forbuildings constructed during the years 1965-1975 when over a million houses where built in Sweden) to take measure to thelargely transmission losses of these buildings. Many of the buildings from this period have similar constructions and thereforethe same techniques can be used to renovate several of them. This project only considers the climate scale, although thereare many more factors to concern for to efficient the buildings of Miljonprogrammet.This thesis presents examples of renovations carried out using two of the three renovation systems.The essay presents a reference house of choice on which we apply the three systems and calculate the new U-values,consumption of energy and the investment costs. The new U-values the building is given is matched to the values ofrecommendation for passive houses. Our reference house is a two story apartment building, located in the village ofLammhult, with brick facades at the ends and plaster at the long sides.

The situation that one can discern on the Swedish real estate market is that while there are several offices vacant, the need for apartments is high ? the vacancy rate for apartments is non-existent. According to the rebuilding of Skatteskrapan one will realise that the project requires a lot of money, even though it promotes the residential situation. The real estate owner experiences a risk in rebuilding real estates ? whether it will generate good yield or not.

The hotel sector has reviewed big changes, as higher requirements on independent hotels have been set. In order to be able to compete with big hotel chains, it is no longer sufficient to only use the 4P of marketing mix, it is also required a bigger focus on the personnel. Trained and service aimed employees are service companies' intangible assets and they become more important. Globalisation and internationalisation has however contributed to that the labor market has become more open, and employees easier can compare employment conditions or change job.The aim of this essay is to analyze and to evaluate conditions for the internal marketing at independent hotels, in order to be able to achieve employee loyalty. The essay builds on a comparison between managers' and employees' views about internal marketing.A qualitative hermeneutical study has been used in order to be able to analyze and evaluate conditions for the independent hotels' internal marketing.

Academic research concerning how to determine the power situation in a supply chain where an investment product supplier is involved did not exist. Therefore new models has been developed that analyses the power relations and maps out the power situation in a supply chain. In the future these models can be applied on similar cases by modifying the included parameters. The new models show that case company FAS should focus on the big producers of garbage bag which are Trioplast, Rullpack and Miljösäck. By strengthen the brand FAS can make more money in these relations.

The implementation problem refers to the situation when political decisions are not implemented as intended by the decision makers. In this thesis I examine how one part of the new school reform GY11 has been implemented in Social Science in high school in Sweden. The part that interests me is entrepreneurial learning. Using implementation theory, and the actor properties understand, can and will, as described by Lennart Lundquist, I have interviewed five high school Social Science teachers in Malmö and Lund. The result was that they all understood the concept of entrepreneurial learning.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

Uppsatsen tar sin utgångspunkt i antagandet att det svenska luftvärnet under 2000- talet har haft en begränsad utveckling och att truppslaget inte har följt den internationella trenden med mer högpresterande system. Syftet med uppsatsen är att försöka förklara vad som har drivit det svenska luftvärnets utveckling och vilka faktorer som lett till att luftvärnet idag ser ut som det gör.Graham Allison klassiska verk Essence of Decision har utgjort den teoretiska referensramen som legat till grund för undersökningen. Luftvärnets utveckling har studerats utifrån perspektiven om Rationellt beslutsfattande och Maktutövat beslutsfattande.Resultatet av undersökningen visar att Allisons teorier är gynnsamma för att studera drivkrafter och förklara luftvärnets utveckling. Det maktutövade beslutsfattandet kan till stor del klargöra utvecklingen men har visat sig sakna fullständig förklaringskraft. Perspektivet kan därför med fördel nyttjas för att ge en alternativ bild av utvecklingen men inte ensamt förklara drivkrafterna bakom.

In October 2009, a new decision was made concerning the administration of predators which resulted in a new wolf policy in Sweden. This meant that the wolf population now should be limited to 210 individuals by harvest. The new policy also recognized that the public acceptance of this species must increase and the genetic status improved. In the 17th of December a decision was taken by the Swedish parliament that it should become legal to hunt wolves in Sweden. The wolf hunt resulted in debate on a large scale amongst people, some thought of it as a good decision while others thought it was wrong.