An energy study has been performed on two blocks in an area called Gävle Strand. The buildings are owned by a tenant-owner?s association called brf Carolina and were built by the company Skanska 2008. The builder as well as brf Carolina are pussled by the fact that electricity use is higher than expected while heating is less. Skanska is also very interested in finding out how much heat recovery from stale exhaust air through a geo-thermal heat pump is contributing to the general heating requirement and energy balance in four out of the ten buildings located on the properties.To find possible answers to the higher electricity use a literature survey on user behaviour was conducted.

Kinetiken för nitrering av en järn-kromlegering med en gasblandning av ammoniak och vätgas har studerats vid temperaturer mellan 500°C och 600°C. För ett gasatomiserat pulver (Fe-7%Cr) har inverkan av syrepotential (H2O/ H2) och olika förbehandlingar (förreduktion och förnitrering) studerats med hjälp av en termogravimetrisk metod. Dessutom har laserablering som förbehandlingsmetod för nitrering av solida ytor studerats med hjälp av GD-OES-analys (Glow Discharge Optical Emission Spectrometry). Resultaten har diskuterats och tolkats med avseende på faktorer som kan påverka ytreaktionens hastighet, kärnbildningsförhållanden samt diffusionsvillkor. Syrepotentialen har visats påverka nitreringshastigheten via komplicerade samband mellan syrepotentialens storlek, kvävehalt i materialet och nitreringstemperatur.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

Issues regarding the environment are commonly discussed in the media. The most common problem that is discussed is how to decrease the emissions of greenhouse gases by human beings. The municipality of Kristianstad has chosen to work with a project named ?Biogas Kristianstad? which purposes are to use all of the produced biogas as motor fuel and to speed up the introduction of biogas on the local market. This is in an effort to decrease the effects on the environment in the municipality of Kristianstad.

The purpose of this study has been to evaluate whether a Low temperature bio-mass dryer could be integrated with the local district heating system in Malå. The aim is to increase the thermal efficiency of the cogeneration plant in Malå, by lowering the temperature of the cooling medium. Another benefit that comes from this is improved combustion efficiency at the power plant, since drying the fuel causes an Increase of the heating value.Simulations has been made in Excel, and with use of linear regression, to find out if it is profitable. Data for this purpose has been supplied by the power company Skellefteåkraft and furthermore SMHI.The result of the Calculations shows that a very efficient bio-mass dryer is needed, if yield of investments should be made possible. An Investment of 4,27 Mkr, in a dryer, could at a such criterium return 60000 kr/year, if the price of the biomass is 190kr/MWh.

The increased travelling of today makes nodes along travelling routes more and more important. This is very much the case of petrol stations. They constitute important nodes in the road network, filling up thirsty fuel tanks and hungry stomachs, guiding road users and providing vehicle-services. In this thesis the role of the petrol station for road users was investigated in order to find out if the petrol station was a potential hot spot. We performed an ethnographic field study at a petrol station and found that a great number of visitor activities took place at the petrol station.

Det här examensarbetet har haft som utgångspunkt att ta reda på hur den situationsanpassade ledarskapsmodellen skulle kunna berika ledarrollen, besättningen och arbetsmiljön ombord på ett fartyg. Ett ledarskap som ställer stora krav på ledaren då det bland annat gäller att vara flexibel, kunnig och skicklig på att kunna läsa av människor. Herseys modell tydliggör ledarskapets komplexitet och ger en struktur att arbeta med och en möjlighet att skapa ett dynamiskt arbetssätt som utvecklar hans medarbetare till ansvarsfulla och självständiga individer.Jag använde mig av en kvalitativ metod där jag hade intervjuat 6 stycken befäl i olika befattningar och från olika fartyg. Svaren från frågorna har vägts samman med den litteraturgenomgång jag har gjort. Metoden valdes för att den kvalitativa intervjun ger information som gör det möjligt att få inblick och förståelse av befälens ledarskap i det dagliga arbetet.Resultatet visade att trots att det situationsanpassade ledarskapet är komplicerat så framkom det ur intervjusvaren att många av dess grundtankar finns i de intervjuade befälens idéer på hur ett lyckat ledarskap skall bedrivas.

This thesis is about the effect of political efficacy on societal participation among youths aged 15 to 29. It takes a starting point in the gloomy view of the decline of political participation among citizens in the western world, especially pointing out youths as a threat to democracy. This is a broad subject to take on so my aim becomes a bit more specific. The aim of the thesis is therefore to investigate if belief in ones own capacity and in the responsiveness of the political system affects the actual participation among youths in Europe, independent of a set of alternative predictors. Moreover the thesis is divided into two sub-investigations, one qualitative and one quantitative.

This work summarises some of the new choice theories and compares them with the neo-classical theories. It will deal with choice behaviour in situations with complex choice, such as may be encountered by board members or members of a co-operative company. The thesis discusses how choice may change if the rules of choice change. The hypothesis that people will vote differently depending on whether they choose a desired alternative or remove the undesired alternatives will be tested. .

This study analyses the economic consequences due to ethanol production in Eastern Sweden. The analyses consider the cooperative and the farmers as one vertically integrated company. The area that found the market in this study is illustrated in figure 1. The analyses assume that all members act jointly with the objective of maximizing joint profits at the farm level as well as at the cooperative firm. A mathematical model is created to calculate the optimal use of arable land.

When beef calves are weaned abruptly at 5 to 6 months of age this triggers a strong stress reaction, since the animals have not yet untied the bonds to their mothers or stopped suckling. This is displayed as extensive vocalization and restlessness. Attempts to diminish the negative effects of weaning on sucking calves have been showing varying results. The study presented here emanates from the observation that when calves are weaned without human interference they are only prevented from suckling, but are still allowed to have social contacts with their mothers. The hypothesis was that calves weaned in two steps would be calmer, gain more weight, and be healthier than animals that were abruptly weaned. To investigate this, 15 calves where weaned in two stages (Group 2), by fitting the calves with nose tags that prevented them from suckling during 5 days prior to the separation of the cows and calves.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

The use of renewable resources is rapidly increasing in Sweden, especially the use of fuel pellets. Through pelletizing the energy content per volume unit is greatly increased and the pellets are more homogeneous with regard to moisture content, particle size and density compared to unrefined fuels like forest residues and chips. For further development of the Swedish pellet industry, the use of different assortments from lodgepole pine (Pinus contorta Dougl. var. latifolia) is of particular interest, mainly because of its high volume production.

Purpose: The purpose with this study is to see what the small limited companiesprefer of the alternatives to the statutory audit that has been created inthe others EU-countries. These alternatives can be current in Sweden tomaintain the credibility.Method: Quantitative procedure.Conclusions: By the result to judge from the small limited companies prefer the alternativeto the statutory audit where they do not need to hire further helpto complete the audit. That is probably why the bookkeeping agency hasbeen chosen to give a guarantee for quality endorsement..

Background and problemThe Swedish mobile market is highly competitive despite the oligopoly that currently exists. A short product life cycle together with fads and new innovations puts pressure on the operators to respond to the ever changing environment and to develop and adapt their strategies after it.As a previous study regarding a specific operator?s strategy was cancelled due to the extensive confidentiality surrounding it, an interest was sparked to perform an industry analysis as this is clearly something the actors spend a great deal of time on developing. The launch of the 4G network will offer new opportunities for the operators regarding products services. It may also impact the competition on the overall market.PurposeThe purpose of this thesis is to present a deep analysis of the industry and give the reader a comprehensive picture of existing conditions.