Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

More and more preschools are choosing to reduce the sugar consumption. The reason is, inter alia, the increase of weight in the community, but there is also research showing that sugar is harmful to children. The discussions on sugar and children are also a hot media topic.I have chosen to use a qualitative method, interviews, to gather material for the essay. I have interviewed a teacher and a cook in three different preschools, in different Municipalities. I have also looked at their various nutrition policies to see how the guidelines for their work on diet and health look like.

AbstractAt the UN Conference on Environment and Development in 1992 the nations stated that traditional environmental policies were not sufficient to handle the multidimensional challenges posed by sustainable development. Governments needed to broaden their political decision making procedures in order to coordinate and integrate environmental, social and economic policies. Therefore a new tool was introduced in Agenda 21, National Strategies for Sustainable Development (NSDS). The aim of an NSDS would be to bring together actors from all parts of society to jointly reach a consensus on how to work towards the vision of a sustainable society. An NSDS would be seen as a strategic tool to help focus national policies for SD.

Denna uppsats handlar om öppna förskolan, en verksamhet för barn och föräldrar som vissa kommuner väljer att tillhandahålla. Trots att verksamheten funnits drygt 30 år, är den sparsamt utforskad. Uppsatsarbetet har därför inriktats mot ett explorativt sökande efter olika föreställningar om öppna förskolan. Föreställningarna har på formuleringsarenan eftersökts i tryckta källor, och på realiseringsarenan genom en etnografiskt inspirerad fältstudie i två öppna förskolor. Syftet har varit att uppnå förståelse för arenornas föreställningar om öppna förskolan och hur dessa föreställningar förhåller sig till varandra.

AbstractAt the UN Conference on Environment and Development in 1992 the nations stated that traditional environmental policies were not sufficient to handle the multidimensional challenges posed by sustainable development. Governments needed to broaden their political decision making procedures in order to coordinate and integrate environmental, social and economic policies. Therefore a new tool was introduced in Agenda 21, National Strategies for Sustainable Development (NSDS). The aim of an NSDS would be to bring together actors from all parts of society to jointly reach a consensus on how to work towards the vision of a sustainable society. An NSDS would be seen as a strategic tool to help focus national policies for SD.

Wastewater handling of private sewage systems has become an all increasing matter. In Stockholm region the 90 000 private sewage systems contribute with larger phosphorus flows to the Baltic Sea than the two biggest sewage plants in the area, Henriksdal and Käppala, contribute together, even though these two plants purify wastewater from more than one million inhabitants. When summer house areas turn into areas for permanent living ? transition areas ? the load on the existing systems increases, systems that already often are unsatisfying. In those areas it is not clear what the best system choice is; On-site systems for single households; Local collective systems or Connection to central systems.

AbstractAt the UN Conference on Environment and Development in 1992 the nations stated that traditional environmental policies were not sufficient to handle the multidimensional challenges posed by sustainable development. Governments needed to broaden their political decision making procedures in order to coordinate and integrate environmental, social and economic policies. Therefore a new tool was introduced in Agenda 21, National Strategies for Sustainable Development (NSDS). The aim of an NSDS would be to bring together actors from all parts of society to jointly reach a consensus on how to work towards the vision of a sustainable society. An NSDS would be seen as a strategic tool to help focus national policies for SD.

This thesis is made by Carl Persson and Alejandro Saavedra for Gryaab. Gryaab is Gothenburg?s water processing plant and produces about 60 GWh biogas annually with a flow around 1150 Nm3/h. Gryaab wants to research their possibilities to become independent with electrical energy and the possibilities to enrich, upgrade biogas. The use of methane rich gases like biogas and natural gas is today low in Sweden compared to major parts of the world.

Accessibility is today a topic of high current interest. It is a requirement for equality and a democracy question. By the year 2010, easy measured hindrances in all of Sweden's Municipalities should be cleared away; this is stated in Swedish law. The physical accessibility to our public places is particularly important for functionally disabled people since it affects their possibilities to be outdoors and also their participation in society. When designing these places, it is difficult to find solutions that fit everybody, especially since good accessibility not only should fulfill all physical requirements of accessibility but also values of experience.

Partille kommun har som önskemål att ett hotell ska finnas i Partille i enlighet med visionen för år 2035, om att gå från en förort till att bli en förstad. Idag finns endast två övernattningsalternativ av vandrarhemskaraktär i kommunen. Syftet med projektet är därför att utreda om en hotellverksamhet i Partille är möjlig. Vidare utreds hur Partille kommun arbetar med affärsdriven samhällsutveckling där kommunal strategi möjliggör en önskad samhällsplanering.Rapporten redovisar fyra faktorer som är avgörande vid val av lokalisering av ett nytt hotell; Tillväxt av befolkning, Tillväxt i näringsliv, Dragningskraft på privata marknaden samt Beläggningsgrad på minst 55 %. Dessa faktorer har utifrån en omvärldsanalys av Partille och dess närområde utreds vid bedömningen om ett hotell är möjligt eller ej.Informationssamling har skett genom kvalitativa intervjuer med politiker och tjänstemän på Partille kommun samt branschkunniga och verksamma inom hotellbranschen.

For several years has there been a leading line from the government and the Municipalities in Sweden to invest in schools and school grounds. The outdoor environment of schools has been rediscovered and given a greater importance. Investments have been made both practically with reconstruction and in a research context. Although, my work started with an assumption that these investments were mainly made at primary schools, and that secondary schools were set aside. The thesis This is my schoolyard.

Since the beginning of the 1900s Sweden has had laws and rules governing the ownership of agricultural and forest land. The foundations of the current Land Ownership Law, ?Jordförvärvslagen 1979:230(JFL)?, are from 1979. The most recent review and adaptation of the law occurred in 2005. Its main purpose is to prevent a passive ownership of land in Sweden and to ensure that the land is actively worked.

The purpose with this thesis is to investigate how to design a urban space so that it is experienced safe and how to implement this at an actual site. Knowledge on the subject has been gathered through litterature studies and interviews with experts. Through an analysis of the site with surroundings and studies of projects with similar problems, practical actions have been observed. Part taking in the Municipalities planning process has given insight in the projekt as an whole and the interests of different parties. There are many different opinions about what the word safety means. It is a feeling depending on situation, that is affecting our daily behaviour.

The different material layers as part of a road construction fill all a function so theroad becomes durable, safe, comfortable and aesthetically pleasing. Recently, anew group of construction materials started to play an important role in roadconstruction ? geosynthetics.This thesis addresses the two most common types ofgeosynthetics used in modern road construction, namely geogrids and geotextiles.The most common use of geogrids is reinforcement of poor subgrade by usinggeogrid soil reinforcement, which occurs when road material particles wedge inthe geogrid?s mesh. Geotextiles act partly as a barrier that prevents the finermaterial in the below ground from being mixed with coarser upper material andalso act as a load spreader.Road contractors often face a choice of whether geogrids and/or geotextiles areappropriate in a particular road project and also how much profit the choice mightbring. This phase in the tender calculation process is the intended scope of thisthesis.The thesis deals with both the "hard" cost-function aspects and the "softer" values e.g.