In today?s competitive market, design is an important element for the companies. They must succeed with delivering an increased value and an experience for the consumer to be able to survive. The Swedish company?s have become better in the design area, the higher standards the consumer?s demands forces the company to invest more in design.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

Recent turmoil surrounding nuclear power as an energy source, especially since the accidentat Fukushima, has largely contributed to the debate of whether or not nuclear power should beused as an energy source. This study has examined the economic feasibility of replacingForsmark?s 3rd nuclear reactor with a bio fueled power plant, and find out how this could bedone.The power generation that has to be replaced is equal to 1170 MWe. To replace this, 6 largescaleCFB-boilers, each providing over 200 MWe, were necessary. In addition to this, eachboiler required their respective turbine sets, comprising one high-pressure-, and one lowpressureturbine with intermediate reheating capacities.Based on this, a rankine-cycle was modeled using the software EES, to be able to calculatethe total heat required in the power plant.

Could patterns change the way we as consumers feel about a product as it ages and wears down? Why do some products increase their value as they are being worn downand others do not? Could the same affection that increases with your favourite jeans or an old, worn down, scratched and beautiful wooden furniture, be applied on otherproducts with different ability?s and history?The goal was to explore patterns and beautiful aging in products to increase the consumers desire to keep the well used product a little bit longer. Not to prolong the products ?lifetime? from brand new till it?s no longer inhabit their main function, but at that precise momentwhen you as a consumer decides to through it away in favour for a new, updated version. To buy ?new and fresh?.Patterns with different expressions, colouring and size, were explored that increase the value of a product which in this project contained handles and varies of surfaces on casseroles, frying pans, whisks, cutlery etc.

This thesis presents an application that performs positioning of modules automatically based on given data for every module, and the development of it. The basis of the application is from a previous thesis code. On top of that code, more features and error handling has been added, as well as fixes for various bugs. A stress test has been performed and further development possibilities are being presented.The thesis work was carried out at Toyota Material Handling Mjölby (TMH) and was made in parallel with another thesis by Fredrik Holden who was generating data for the application. For a complete understanding of the theory and background, please also read Holden?s thesis report ?Development of method for automated positioning of 3D-representations of a modularized product?, as well as the former thesis  ?Analysis for Automated Positioning of 3D-representation of a Modularized product??..

Given that the oil prices have risen and the environmental regulations has become more stringent, the interest in operating efficiency has increased. The project has investigated the possibility of producing electricity from waste heat generated in the diesel process. One technique to utilize and convert energy into electricity is the ORC (Organic Rankine Cycle). This process is based on the Rankine process (the steam process), the difference from the traditional Rankine process is that instead of water as a working medium, an organic substance is used. The main component used in the process is a evaporator, a turbine, a condenser and a pump.

Today it is very common to use different kinds of social media to connect with each other and get the latest updates on things. Some people today also feel that they want to share their lives by writing a public blog. The blog-market has exploited the last few years and today blogging is about a lot more than just getting attention by writing about your day. Many young bloggers make money by having advertisements and by doing product placements on their blogs. This study investigates the relationship between companies and bloggers.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

Fast pyrolysis is a method for converting biomass into three energy rich products: char, gas and bio-oil, where the latter is most interesting.  Pyrolysis is an endothermic process where biomass is heated in an anaerobic environment and, with the right operating conditions, up to 80 %wt bio-oil can be extracted. Key parameters for fast pyrolysis are: stable reactor temperature (~500°C), short residue time for gas in the reactor (<2 s) and a very high heating rate for the biomass. Today there are several different process solutions for fast pyrolysis, where fluidized beds and rotating cones are most developed. Bio-oil has compared to fossil oil: lower heating value, low pH and also polymerizes with time. Because of this upgrading is desirable for increasing competitiveness.

Biogas is a gaseous fuel, rich in methane, produced through a biological route in an anaerobic digester. A gas engine generates combined heat and power, which can be used at the farm to reduce energy cost. The process also generates a digestate, with better utilization of nutrient compared to cattle manure. The aim of this study is to analyze the profitability of a farm-scale biogas plant for combined heat and power (CHP) at Wapnö. Wapnö is an agriculture company located in the southern part of Sweden.

The agriculture in Sweden today uses chemical substances to control vermin, weed and diseases. This usage shows through polluted subsoil water and trace elements in the food we eat. There?s a risk that additional symptoms will arise in the future. Our product Sha Jun, developed in 2006-2007, is an attempt to try and minimize the need of chemicals in the agriculture. The idea started with the attempt to minimize the usage of pesticides on the cropland.

A Biogas plant in SLU?s (Swedish University of Agricultural Sciences) management sustains to behave in con-nection with the new animal stables at Lövsta. There will primarily manure from stables that rot to biogas. The biogas plant will also have the capacity that rot others substrates that can arise in the farm operation. The aim with the biogas plant is to produce non fossil electrical and gas heat for own customs, to reduce smell impact from stables and to make possible different types of research investments within the area.This study has implemented multiple cases study of different investment scenarios.

The guest harbor on Utö, Utö Gästhamn, is currently using electricity for heating all of the water used in the showers and taps. Because of the large amount of visitors, especially during the summer months, the hot water usage gets very high and that is also the case for the electrical bills. During the year of 2011 the cost of electricity for Utö Gästhamn reached a total of 257 500 kr. Out of these 257 500 kr approximately 142 000 kr, 55 % of the total cost, were because of the water heating.The report is the result of a cooperation with Skärgårdsstiftelsen, the Green Islands-project and Utö Gästhamn where the mutual goal is to dimension a solar energy system, to promote the sustainable development.Initially the different techniques for the solar energy system are researched. The techniques are plane solar collectors, evacuated tube collectors, pool collectors and photovoltaic cells.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.