The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

Construction accounts for about 35 percent of the total Swedish energy consumption and most of the energy is used by the large housing stock from the so-called ?Million program?. In the national action plan the government has put forward in energy efficiency. It is mentioned that existing buildings account for more than 90 percent of what is expected to be the housing stock within the coming 50 years. In order to meet environmental objectives its required that the existing stock be reviewed for energy efficiency. The goverment is now initiating a national framework with a budget of SEK 300 million Swedish crowns per year for five years, starting in 2010 to achieve the goal on energy efficient buildings. Energy efficiency of buildings in both new construction and above all within the existing stock are addressed.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

In Sweden we need more lambs during March to June. I decided to calculate on a spring lamb production, because to many of the Swedish lambs go to slaughter in the autumn. I counted on 1000 ewes which have 2000 lambs each year, 200 of these lambs stays on the farm and replace old ewes. The buildings are 3600 square meters. I have counted on two different sorts of buildings, the first one is a shed, the second one is three polytunnel sheephouses.

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

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.

During our education to become lighting designers at Jönköping University, the artificial lighting has been in focus. Therefore we wanted to learn more about daylight. We chose to do this from a visual approach in open plan offices. Since daylight is part of the architects´ responsibility to master, we wanted to examine what architects think of when they plan daylight environments in open plan offices and how this is expressed in the buildings with focus on the visual factors.Our questions at issue are:What knowledge do architects have concerning daylight planning, and how do they use this knowledge in their practice?How well do the chosen daylight environments meet the end-users need of a good visual environment? The study consists of three case studies, carried out in the same way.

There is a strong debate in the media about the CEO compensation in the listed companies and whether they deserve their high rewards. Many previous studies have shown differences in the reward system depending on the ownership structure, mostly testing for only ownership concentration or ownership category. This study aims to investigate how the influence of the owners affects the CEO reward system, testing for both the level and the structure of the reward. The sample used in the investigation is Swedish listed corporations and consists of 251 observations. A survey was also conducted but due to low response rate and because the answers are not representative for the whole sample the survey will only be used as an illustration.

The aim of this thesis is to investigate the electric solar potential on the Swedish island Gotland. The Gotlandic habitations have been divided into four house categories. For each category energy demand, roof area, geographic orientation androof tilt have been decided. Solar radiation data have been collected from the Swedish solar radiation model STRÅNG (STRÅNG, 2012).The buildings characteristics and the solar radiation have been used as input values in common solar formulas, the solar potential for each building category have been summed up to a total electric solar potential for the region.The electric solar potential on Gotland was calculated to 242 GWh/year with solar data from 2010. Gotlands largest city, Visby, is marked as cultural heritage by UNESCO (UNESCO, 2012).

This bachelor thesis is based on how the two cultural institutions in Sweden have been working onincreasing physical accessibility. Based on the three objectives specified by the Swedish Kulturrådet(Swedish Arts Council). These points are 1.forming a workplace strategy, 2. Work to remove simpleobstacles in buildings and 3.Improved Web access in regard to the accessibility for physically disabled.The work regarding the accessibility goals is set on the time frame 2011-2016. The institutions studiedin this paper are Wermland Opera and Västanå Teater and how the two institutions have worked toimplement the three objectives and how the discussion about the accessibility within the two theaters hasbeen organized.The method of information gathering in this paper has been interviews with representatives from the twotheaters.

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

Objective: The objective of this study is to examine the extent to which the London stock exchange and the US stock exchange Nasdaq respectively contributes to the price discovery of Swedish stocks listed on the Stockholm stock exchange, the London stock exchange and the US stock exchange Nasdaq.Method: The study is a replicate study of the studies by Grammig, Melvin and Schlag (2000) and Eun and Sabherwal (2003). The methodology is based on the methodology of the latter study. The data material consisting of quoted stock prices for three Swedish stocks on the three stock exchanges at five-minute intervals during a 49-day-period in 2003 has been run through different statistical tests in a five-step process.Conclusion: The evidence of this study shows that prices on SSE, LSE and NASD are cointegrated and mutually adjusting. The evidence suggests that in all three cases, price discovery takes place on the home stock exchange SSE. Moreover, LSE contributes more to price discovery than Nasdaq.

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

This thesis investigated the possibilities to resume cultivation of an old manor house built of timber and what this would mean from an energy and moisture perspective. The building in this case study is named Sofiedals mansion and was built in 1858 in Valbo 11 kilometers west of Gävle.The structure of the house was documented and used as a starting-point for carrying out calculations focused on energy and moisture aspects. With the help of a number of computer programs and a conducted air tightness test, the buildings energy consumption were calculated and compared with the current building regulations.In addition, the building was analyzed considering energy retrofitting and what it meant for moisture problems. The energy retrofitting consisted of additional insulation, decreasing the buildings permeability through air sealing; window and door replacements. When a building is equipped with natural ventilation it is difficult to know its precise performance and how an energy retrofitting affects it.