With the climate change issues growing in importance on the social agenda, the field of urban masterplanning is of no exception when it comes to minimizing the carbon footprint in a variety of projects. The aim of this thesis has been to prepare the Carbon Critical Masterplanning tool, a software plugin for carbon dioxide emissions assessment developed by Atkins, to be used in Swedish conditions. The main targets were to improve the areas of the tool associated with energy conversion and renewable energy sources, and to test the tool in a real case. A planned construction of a new campus in Albano, Stockholm was chosen for the pilot study. A 3D model was built in the tool and the carbon footprint was calculated for a variety of combinations for energy supply to the future area.

Uppsatsen undersöker via fem intervjuer hur biståndshandläggare resonerar kring ett biståndsärende gällande hemtjänstinsatser i äldreomsorgen och hur de motiverar sina bedömningar och beslut. Intervjuerna har företagits på biståndsenheten i Östersund i Jämtlands län. En vinjett som beskriver ett påhittat biståndsärende har stått som utgångspunkt för alla intervjuer och en fenomenologisk hermeneutisk analysmetod har använts vid framtagandet och tolkandet av resultaten.Resultaten som framkommit i studien antyder att biståndshandläggarna i Östersund tenderar att se till både sociala, fysiska, medicinska och psykiska behov hos kunden vid biståndsbedömning. När det kommer till gränssättning av hemtjänstinsatsers omfattning tenderar handläggarna också att vara relativt generösa i sina bedömningar. Hur gränserna sätts verkar emellertid vara något otydligt, delvis eftersom de inte har hjälp av några fastställda riktlinjer och att begreppet skälig levnadsnivå är så pass svårdefinierat.Förslag på framtida forskning, som ges i uppsatsen, är dels att utreda om det stämmer att biståndshandläggarna i Östersund är lika bra på att se helhetsbilden vid biståndsbedömning som studiens resultat föreslår.

When unlimited tax liability exists, the individual is liable for all income, both which originates from other countries as well as from Sweden. In order for unlimited tax liability to exist the individual needs to either be considered a resident in Sweden, have habitual abode here or if previous residence existed, that the essential linkage still consists. To determine whether an essential linkage exists, the factors set out in the third chapter 7 § IL shall be considered, an overall assessment of all relevant circumstances must be made. In case law however, it appears that three of the factors have been given greater importance, one of which is the factor residence for year-around use, which includes both residence for permanent use and residence used for recreational purposes. The question raised in this thesis is whether the factor residence for year-round use is still regarded as a sufficiently strong basis to independently induce essential linkage for the taxpayer.A big difference between the two housing types exists.

Syftet med denna studie var att undersöka hur legitimerade familjeterapeuter inom Barn och- ungdoms psykiatrin (BUP) upplever sin egen och sin arbetsplats kunskap gällande barn som upplevt familjevåld. Syftet var vidare att titta på hur legitimerade familjeterapeuter genomför bedömningar och behandlingar på BUP när de träffar barn som kan ha upplevt eller som har upplevt familjevåld. Frågeställningar har varit hur legitimerade familjeterapeuter upplever sin egen respektive sin arbetsplats kunskap gällande målgruppen barn som upplevt familjevåld? Ytterligare frågeställningar har varit hur bedömningar görs samt hur behandlingen ser ut som erbjuds av legitimerade familjeterapeuter på BUP?  I studien har 38 legitimerade familjeterapeuter svarat på en enkät med fasta svarsalternativ. Enkätstudien har vidare kompletterats med 13 telefonintervjuer med semistrukturerade frågor för att möjliggöra att respondenterna fått delge sina åsikter på ett friare sätt.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

The coproduct, dried distillers grains + solubles (DDGS) from ethanol production based on wheat contains much rumen degradable protein and fiber with low digestibility. To compliment this quality in an effective way a grass silage low in protein and much digestible fiber is needed. The aim of the study was to investigate the effects of adjusting the crude-protein concentration and fiber quality of the silage when feeding DDGS and of varying the inclusion level of DDGS, when feeding the adjusted grass silage, on intake, milk yield and composition, faecal traits and feed efficiency. Four different total mixed rations were compared. The normal grass-clover silage had a crude protein content of 17,8 % and an NDF content of 46,2 % of dry matter. The adapted grass silage had a crude protein content of 14,6 % and an NDF content of 52,9 % of dry matter. The diets were formulated to have similar nutritional content except for A + 4 which had a higher content of rumen degradable crude protein and a lower concentration of NDF.

This report discusses the development of lessons based on laborations for middle and high school.The purpose of the project was to research the possibility to affect students' attitude towards physicsthrough well-planned stimulating lessons. The lessons were based on the Light and Lasers OutreachKit, a teaching package made by the organisation Laser Classroom, and have been adapted for physicsin middle and high school. The lessons were developed on a pedagogical and didactical ground andwere improved with surveys and peer and self assessment. The lessons were based on laser light and itsproperties. One lesson covered the topic of single-slit diffraction, while the other treated geometricaloptics.

This report discusses the development of lessons based on laborations for middle and high school.The purpose of the project was to research the possibility to affect students' attitude towards physicsthrough well-planned stimulating lessons. The lessons were based on the Light and Lasers OutreachKit, a teaching package made by the organisation Laser Classroom, and have been adapted for physicsin middle and high school. The lessons were developed on a pedagogical and didactical ground andwere improved with surveys and peer and self assessment. The lessons were based on laser light and itsproperties. One lesson covered the topic of single-slit diffraction, while the other treated geometricaloptics.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

???Information Technology is an essential part of the society today, not least in large ???organisations dealing with sensitive information. An example of such an organisation is the Swedish Armed Forces which indeed is in the need of ways to ensure information security in their Information Technology systems. The means which is used is an authorisation and accreditation process.All Information Technology systems go through a life cycle which includes realisation, usage, development and liquidation. In the Swedish Armed Forces the lifecycle is an authorisation process.

Hälsans Trädgård is a project which is going to start in Gamla Linköping, Sweden. The authors were commissioned by Arbetslivsresurs, a company working with work rehabilitation, to select, define and make job analyses on five work tasks at Hälsans Trädgård in Gamla Linköping. A job analysis means an analysis of the demands the job make of the individual. The job analysis used in this study is called The Revised Handbook for Analyzing Jobs (RHAJ) and is from the US Department of Labor (DOL). As RHAJ is an American instrument, the authors produced a form where the concepts are translated into Swedish to make the analysis easier.

Interaktion är det komplexa samspel mellan interaktörer där meningsskapande skerinom kommunikativa sekvenser. Föreliggande studie syftar till att översätta ettbedömningsinstrument till svenska för bedömning av interaktion mellan barn medkommunikativ funktionsnedsättning och deras föräldrar. Instrumentet Coding of Parent-Child Interaction and Communication Skills Assessment är hämtat från studier avPennington et al. (1999; 2009) och prövas på två interaktionsdyader (barn i interaktionmed en förälder) före och efter genomgången föräldrakurs för att utvärdera ominstrumentet är användbart vid bedömningen av interaktion. Den svenska versionen avbedömningsinstrumentet innehåller koder med definitioner för identifiering avinteraktionsmönster.

It has now passed two years since the new site- and construction law, PBL, went into force. It replaced the previous PBL applicable since 1987, and it involves relatively large changes in many different areas of the construction sector. The ambitions of the new law are for instance to simplify and clarify the legal text, increase efficiency in the permitting processes and improve the quality of construction. To achieve this, a variety of changes was made. Some of the most important are: inserted deadline in the processing of building applications, extended assessment of building applications, revised rules about controlplan and quality manager, a certificate is required to start and end the project, an additional meeting is inserted and the construction management of the municipalities will have to do a mandatory visit at the work scene.

Inledning: Patienter med sår förekommer överallt i vården och det är ett tillstånd som leder till ökat lidande hos de drabbade patienterna. Dessvärre fungerar inte alltid vården kring patienter med sår på önskvärt sätt. Subjektiva bedömningar görs och dokumentationen är bristfällig. Syftet med denna litteraturstudie var att undersöka om och hur bedömning och beskrivning av sår enligt riktlinjer och bedömningsformulär resulterar i förbättrad sårbehandling och sårläkning hos patienter jämfört med när olika hjälpmedel inte används. Metod: Resultatet baseras på tio vetenskapliga artiklar.

Bakgrund: Äldre personer med en demensdiagnos är en växande patientgrupp som ställer högre krav på sjuksköterskans förmågor. Demenssjuka personer kräver ett annorlunda synsätt och andra typer av observationer vid bedömning av smärta och smärtlindring, än personer med intakt kognitivt medvetande. Syfte: Syftet med litteraturstudien är att belysa sjuksköterskans erfarenhet av att smärtbedöma och smärtlindra personer med demenssjukdom. Metod: En litteraturstudie där 10 vetenskapliga artiklar granskats, analyserats och tematiserats utifrån valt syfte. Resultat: Fem olika teman identifierades: Sjuksköterskans upplevelser i mötet med den demenssjuka, sjuksköterskans smärtbedömning av demenssjuka personer, sjuksköterskans erfarenhet av att använda bedömningsinstrument, farmakologisk smärtlindring och icke-farmakologisk smärtlindring.