AbstractWith increasing population and increasing demands for comfort and thus an increase in energy demand, it is necessary to examine various energy-efficiency measures. This work deals with the ability to control the flow through the heating system to achieve the desired comfort with as little energy as possibleA heating system contains of different parts, roughly speaking, you can divide it to three main components: Heat source, Distribution and Heat emitters. All components are working together to bring heat to the building. What is examined in this report are different ways of adjusting the flow and supply temperature and how it affects comfort and energy use in a building.At today ?s date the conventional method is to use a high flow through the heating system, which affects pressure drop and cooling of the fluid.

This thesis includes a mechanical engineering design work performed incollaboration between ÅF and Halmstad University. The work is done by FredyOlsson?s methods of Principle- and Primary Construction and David Ullman?stheories of Design for Assembly.The group was commissioned by ÅF to produce a concept to narrow down theassembly time of today?s luggage doors by reducing the numbers of adjustmentOptions. They also wanted it to be easier to mount the assembly by making itpossible to adjust the door in a closed position. Today luggage door takes, with its10 adjustment possibilities, around 4 hours each to assemble and ÅF wanted anassembly time around 10 minutes per door.Initially a preliminary study was made where the group began reviewing today'sconstruction and mounting of rails and doors on buses.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the Option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Researchers today anticipate that in the near future, the majority of the owners of a smartphone will use it as a wallet, i.e. for contactless payment. The technology that enables contactless payment today is ?Near Field Communication? (NFC), which is increasingly embedded in smartphones. Applications like mobile payment between a phone and a terminal use NFC.

During the changes of time, the stipulations for the existence of books and libraries also change. With technical advances come new possibilities, and the Option to publish literature electronically is one of them. The purpose of this Master's thesis is to answer the question how the advantages and disadvantages of electronically published literature is described and constructed. To further deepen the analysis these questions were asked: What aims are the electronically published literature said to achieve? Why are the electronically published literature said to achieve these aims? And who are favoured/disfavoured by electronically published literature? The analyzed publications are four Swedish library related publications: Biblioteksbladet, Dik-forum, Ikoner and Nya Ciceron.

3D-modelling in AutoCAD This thesis is done in cooperation with LB-Hus in Bromölla, and have aimed to establish a digital AutoCAD model of one of the company?s house types and to find out what opportunities there are to do visualisations in the form of images directly from the programme. Modeling has been carried out so that the very construction of the house is included. Interiors and installations, with the exception of the ventilation system, have been left out in the model. The model has been created with solid models after a comparative study made between solid models and surface models to find out which Option in this case was the easiest to handle and took up the least space.

Från mitten av nittiotalet fram till början av tjugohundratalet har riksbanksräntan haft en sjunkande trend vilket har medfört att många av de svenska småspararna har sökt sig till andra investeringsmöjligheter än enbart bankkonton. Warranter har här varit ett billigt men riskfyllt alternativ på börsen. En warrant är väldigt lik en Option, med den skillnaden att en market maker (anställd av emittenten) används för att kontinuerligt ställa köp och säljkurser för en warrant. Detta innebär att prissättningen sker subjektivt, vilket leder oss till vår problemformulering som lyder:Är det möjligt att urskilja olika prissättningsstrategier hos emittenterna när det gäller den implicita volatiliteten?Med tanke på detta problem har vi valt att utgå från en kvantitativ studie och valt att se det från småspararnas perspektiv.

The search for antibiotic compounds from the natural environment has been going on for seven decades, ever since penicillin entered the market and antibiotic treatments became routine. The evolutionary pressure put on the pathogenic microorganisms induced a rapid spreading of naturally occurring resistance genes, leaving only the Option of finding new antibiotics to treat the resistant pathogens. Microorganisms have been extensively mined for their biosynthetic abilities to produce biologically active compounds. To date, more than 23 000 microbial natural products have been discovered. The Actinomycetales are ubiquitous bacteria that have been used for antibiotic discovery for more than half a century, and over 10 000 natural products have been identified from the order.

The aim of this master?s thesis is to examine how libraries can organize their collections in terms of library shelving and displays and to what extent these activities stem from a desire to create a user-friendly library. The thesis is based upon a case study of Arkenbiblioteket in Sweden and the material consists of a literature study and qualitative, semi-structured interviews with three librarians at Arkenbiblioteket. The theoretical framework consists of theories on information-seeking behavior, classification and displays. These theories form the basis of the analysis of the empirical material.The main reason for the changes in shelf arrangement at Arkenbiblioteket was a desire among the library staff to create a user-friendly library.

The sun is essential to life on earth and no matter where you are, there is a constant need ofenergy. Nearly 800 000 years ago man learned for the first time to use fire in a controlled way.Since then, fire has given us the opportunity to inhabit places despite a cold climate. In Swedenthe resident sector accounts for a major part of the total consumption of energy. In a time whenenvironmental issues and greenhouse effects are increasing, we also see a future of rising energyprices. With this perspective, we have in this bachelor thesis in the Building Environment at theRoyal Institute of Technology, KTH, in Stockholm decided to focus on the renewable energysource, solar energy.The energy from solar radiation is a free resource and does not have any negative effects uponthe environment.

The large-scale soy cultivation has negative consequences for the habitat of local populations because of the intensive use of pesticides and the destruction of rain forests and eco-systems. GM soya, varieties are often used. The majority of Swedish people, however, do not want GM products in their food. It will be hard in future to ensure GM free food, particularly foods that come from countries where GM crops are grown on a large scale. It is very difficult to avoid cross- contamination when both GM and non-GM crops are grown in the same area.

Ocean Thermal Energy Conversion, OTEC, a technology using the temperature difference between cold deep seawater and warm surface water, can extract the work in the form of electricity. OTEC gives also synergies of drinkable fresh water. The temperature difference has an impact on the efficiency of the technology, which means that the feasibility of OTEC is geographically limited. The project intends to explore the possibility of replacing the atoll Tarawa?s present electricity generation with an OTEC plant and to explore synergies. In the present situation all of Tarawa?s electricity is generated by fossil fuels.

This master thesis is commissioned by Permobil AB. The report describes thoroughly the developing process of an adjustable backrest for wheelchairs. The target group for the backrest are people that suffer from scoliosis or other spinal diseases. Because of insufficient pressure distribution usage of traditional backrests is not an Option for them.The current solution has got a frame that is made by several adjustable links that is held in place by friction. Between the links velcro tapes are attached that is adjusts the depth.

Ocean Thermal Energy Conversion, OTEC, a technology using the temperature difference between cold deep seawater and warm surface water, can extract the work in the form of electricity. OTEC gives also synergies of drinkable fresh water. The temperature difference has an impact on the efficiency of the technology, which means that the feasibility of OTEC is geographically limited. The project intends to explore the possibility of replacing the atoll Tarawa?s present electricity generation with an OTEC plant and to explore synergies. In the present situation all of Tarawa?s electricity is generated by fossil fuels.