The purpose of this thesis is to examine how the Management Control System is affected by a change in the owner structure from family owned to not-family owned. The study also tries to identify explaining factors behind the possible effects to the Management Control System. The study is based on a comprehensive case study on the company Alcro-Beckers which, in year 2001, was acquired from the owner Lindéngruppen fully owned by Ulf G Lindén. The acquirer was the non-family owned company Kemira OY, a Finnish stock listed group. The empirical foundation mainly comes from interviews conducted with people who were/are directly connected to the company, either as employees or as representatives for the owner.

During cold winter days it is likely that people in buildings with older windows or high glass facades experience thermal discomfort due to cold air down draughts. Earlier work has been aimed at finding analytical methods to predict the speed of the airflow in a room and in practice heating appliances are often placed beneath the windows to reduce the draught along the floor. In a study from 2012 Mohammad Parchami developed a method for estimating the required heating power to counteract the downdraught with such heating appliances. In this study, Computational Fluid Dynamics (CFD) was used to evaluate the usefulness of Parchami?s method and also to examine the potential of adapting the depth of the inward window sill as a means of decreasing the down draught.

This study investigates how nutrients from source-separated human urine from Gothenburg properties can be used as fertiliser in agriculture or for parks or sports fields. The initiator is the Department of Sustainable Water and Waste Management at the City of Gothenburg. Today urine-diverting systems are installed in two apartment buildings and two public-use buildings. Urine recycling is expected to lead to less exploitation of natural resources and less eutrophicating discharges into water recipients. In the study the urine?s market potential is investigated, for which practical handling issues, business aspects and acceptance of customers, employees and visitors have proved to be important.

This thesis has been carried out at the Building and Civil Engineering Programme at Chalmers University of Technology in cooperation with NCC Technology. The study aims to investigate the optimal design of a library of standardized structural solutions for in-house multi-family buildings and what benefits it brings. Today NCC use technology platforms to improve efficiency and simplify the construction process. The platforms provide the constructors guidelines on how construction details should look like, but the details are not complete. NCC Technology started in the spring of 2013 a project to investigate what benefits there are to create a library of standardized structural solutions for the constructors, with more detailed solutions than in the platforms.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

When the Eolshällproject was completed for the first time, a great deal of moisturedamage was discovered. Therefore the structure completion was removed andreinstalled. The project was originally planned to cost a total of 126 million SEK, but thefinal costs landed on 271 million SEK. What caused this failure? Were the designs poor,was the technology used too advanced, or was the project not managed properly?Based on the Eolshällproject, theses will be presented about what may have caused themoisture damage.

Floating housing is a concept gaining ground in Sweden. The dwellings are different in many ways from traditional homes, not only regarding flotation, but also several other technologies. The purpose of this thesis is to emphasize the qualities that exist in living on water. The ambition was to present a proposal for a floating residential area located in Jönköping, containing homes of varying sizes, and to present their technologies. In order to find inspiration and solutions studies have been made on existing floating homes in Stockholm and Kalmar, focusing on their technical and functional solutions.

The so called ?ByggaF-method? is a relatively new Swedish method to stop moisture from being built into a building. The method should prevent damages on buildings as a result of mould growth and moisture. The purpose of the method is to include moisture control in the entire constructionprocess, from the projecting phase and all the way to the management phase. Up until now, there is no proof if the method is profitable or not and no studies have been made on the topic.

Heath star moss (Campylopus introflexus) is an alien species in Sweden and is currently classified as composing a "very high risk? of becoming invasive in the country according to SLU, and has in several parts of the world taken over large areas in a short time. The moss is characterized by its preference for disturbed and burned land, something that occurs on the heathland in the Sandsj?backa nature reserve, when burning for nature conservation purposes is carried out annually. Sandsj?backa's heathland is a valuable ecosystem and is one of the few heathlands in a favorable condition that remains in Sweden after strong reforms in modern agriculture in the last century, which led to forest succession of these cultural environments.

Questions concerning the Cultural Heritage must be integrated in social planning.Therefore there is a need for adequate methods for cultural environmental analysis, toreceive knowledge that is relevant in an integrated conservation. The thesis is a review ofmethods for cultural environmental analysis and discusses the qualifications necessary fora method in order to receive adequate information as well as it discusses what kind ofinformation to be considered relevant. The thesis also analyzes a specific method forcultural environmental analysis in order to exam if it has got the qualifications concludedas necessary if it is to be used in an integrated conservation. The conclusion is that amethod for cultural environmental analysis should collect information about the entireenvironment (integrated information about nature and culture, in a historical perspectiveand how it is today), about social structures, physical remains (buildings etc) and what thecollected information tell about the history of the studied area, as well as what is importantin the landscape of today. Information about how the environment should be treated in thefuture is also of importance.

Glulam is a product that was engineered to make use of timber in a more efficient way. Bychoosing timber of similar quality and discarding natural defects during production, thedevelopment of a stronger cross-section is achieved.Carbon fiber is a relatively new material with a high tension capacity. This feature is used toexamine how the bending capacity of the beams improve by adhering carbon fiber laminateson the lower edge of the beamsThe strength of the material is tested with three experiments: carbon fiber on the bottom of thebeam (a), carbon fiber attached to the lower sides of the beam (b) and carbon fiber in thebeam, covered with a layer of wood (c)The results show that the first case, where the carbon fiber is attached to the bottom of thebeam, gave the best result with an increase in capacity of 59 % compared to the nonreinforcedcontrol. The other two cases also show an improvement in capacity, beam-type 3had a capacity increase of 47% and beam-type 4 increased with 25 %Tests were also made with glulam beams reinforced with fiberglass, but these tests were notanalyzed in depth because the purpose was to compare the capacity to carbon fiber. Thisbeam improved its capacity by 40.3%.The tests show that carbon fiber as a reinforcement material for glulam is a good choice whenthere is a requirement for stronger cross-sections in both new production and renovation ofold buildings.

A debate in finance is whether a random investment gives the same return as carefully choose and valuing an amount of shares to invest in. Stock valuating Stock valuation is often done by fundamental valuation models, based on the company's underlying character, which tries to put a correct price on the stock. Today there are several different valuation models that can be used for this purpose. Since valuation models are only mathematical, equity research is underpinned by more subjective assessments about the company and its future.The purpose with this thesis is to describe which valuation models that are used by professional stock analysts, but also to see if the reliability on the equity research is affected by the used model to valuing the company. Furthermore, we want to see if the job that?s been done to understand the company, measured by the equity research quality, impact the reliability on the equity research.In this thesis, we have, to achieve our purpose, conducted a quantitative content analysis of 164 equity research done by professional analysts at firms listed on the Stockholm Stock Exchange. With basis in previous research, we have developed a method for determining the valuation model that is used in the equity research, the reliability on the equity research and a framework for assessing the quality of the equity research.In the theoretical framework the valuation models involved in our study are described, previous research on the reliability on the equity research and their practical use.

Questions concerning the Cultural Heritage must be integrated in social planning.Therefore there is a need for adequate methods for cultural environmental analysis, toreceive knowledge that is relevant in an integrated conservation. The thesis is a review ofmethods for cultural environmental analysis and discusses the qualifications necessary fora method in order to receive adequate information as well as it discusses what kind ofinformation to be considered relevant. The thesis also analyzes a specific method forcultural environmental analysis in order to exam if it has got the qualifications concludedas necessary if it is to be used in an integrated conservation. The conclusion is that amethod for cultural environmental analysis should collect information about the entireenvironment (integrated information about nature and culture, in a historical perspectiveand how it is today), about social structures, physical remains (buildings etc) and what thecollected information tell about the history of the studied area, as well as what is importantin the landscape of today. Information about how the environment should be treated in thefuture is also of importance.

Kisa Courthouse in the south of ?sterg?tland is a house built in the early 19th century with a typical neoclassical style. With clearly regular symmetrical wooden facade scheme with a central main entrance. The main entrance is a wooden double door with richly decorated portico. the crown moulding above the door consists of a band of dentils with a cornice moulding at the top.

It is sixty years since Sweden's first star-shaped housing estate was built in Gröndal, a suburb of Stockholm. Olle Engkvist, the building contractor, was the driving force behind the residential area and it was designed by architects Sven Backström and Leif Reinius. The estate comprises detached star-shaped houses suited to a more hilly terrain and terraced star-shaped houses on the flat land. The eight gardens of the terraced houses form the shape of a hexagon. It is these gardens, designed by Sven Hermelin and Per Friberg, which are the main focus of this thesis. The buildings on the estate have recently been renovated and it is now time for the gardens to be restored.