The working capital describes the short-term financial position and focus on cash flow and the actual inflow and outflow of money in the company. Working capital is part of the company's financing and consists of the company's current assets and current liabilities. There are resources that are used in the daily activity and can be optimized. The more effective they are in circulation, the higher value they create. The control of working capital is called Working Capital Management and has its basis in the company?s Working Capital Policy.

I dagens Sverige konsumeras årligen stora mängder kläder. Nyproduktion av textil har en betydande miljöpåverkan med bland annat stor åtgång av vatten samt mängder av kemikalier. Ett alternativ till allt nyproducerat skulle kunna vara andrahandsmarknaden för kläder.Syftet med studien är att undersöka om de kvinnliga kunderna hos butikerna Myrorna och Beyond Retro konsumerar färre nyproducerade plagg för att de konsumerar second hand- och vintagekläder.Vi har använt oss utav en kvantitativ undersökning där vi intervjuat totalt hundra stycken respondenter i anslutning till Myrorna och Beyond Retros butiker. Vidare har vi genomfört fem stycken kvalitativa intervjuer med vana konsumenter hos ovannämnda butiker, för att fånga deras resonemang bakom svaren.De kvantitativa intervjuerna visar på att en liten majoritet anser sig konsumera färre nyproducerade plagg för att de konsumerar second hand- och vintagekläder. Samt att det överhängande motivet bakom köpen var att second hand- och vintagekläder är unikt och trendigt.

WSP building physics in Stockholm has certified the preschool Temmelburken in Bromma with the system of certification Miljöbyggnad. The rating of the building became BRONZE. In this thesis the preschool has been investigated with respect to the three areas: thermal climate, use of energy and improving of the level of certification. The thermal climate at the preschool has been investigated by a questionnaire survey and by measurements in order to do comparisons between the results from the two investigations as well as with the results of the simulations that WSP has done at the certification of the preschool. The differences between the results from the simulations and the questionnaire survey for winter as well as from the measurement performed with a comfort meter the 19th of March are concidered to be reasonably small since they give rise to the same rating according to Miljöbyggnad.   Operational data for the use of energy for the preschool have been obtained in order to do comparisons with simulations performed by WSP and Svenska Besiktningar AB. The comparison shows that the simulated values for the specific use of energy are lower than what the real specific use of energy would be for the preschool, since just the operational data for the heat energy is higher than the simulated values. At the investigation of the possibility of improving the level of certification it was found that the rating of the preschool can be raised from BRONZE to SILVER by improving the ratings of the ?thermal climate summer? and the ?daylight?.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The market for eco-labelled products has developed rapidly from the early nineties in Sweden. There is a full variety of environmentally friendly products on the market today, and perhaps organic food is the most popular alternative. Eco-clothes have not reached the same amount of success as other eco-labelled products on the Swedish market. In this essay I will discuss and analyze which factors that have influenced green consumers attitude and behavior towards eco clothing. Four interviews with green consumers in Karlstad have been done in order to explore consumers attitude and behavior.

Real estate financing is one of the key figures for financial success and fundamental to asuccessful business. Funding will come in several different ways, from existing cashflows andassets to new capital requirements which are aimed at different markets.These markets are constantly changing and since the recent financial crisis, there have beenadjustments and austerity measures which led to that the banks have become more restrictive intheir lending.The real estate industry is characterized by both long-term and short-term thinking that ischaracterized by a solid continuity. Our thesis discuss how the demand is in the real estatebusiness and how mature the Swedish market is for junior financingwith focus aroundmezzanine debt and where are we headed in the near future.We've reached out to the key players in the industry on both the buy and sell side of real estatefinancing but also people between lenders and borrowers that handles transaction advice. Tohave been able to implement the analysisa survey and simulation of an investment calculationwas created. This questionnaire was answered by many real estate companies with senior peoplethat had operational positionsmost associated with corporate commitments.

The demand for biogas as vehicle fuel has risen sharply and there is a great need for increased production. A possible addition of vehicle gas can be produced by upgrading landfill gas which is formed by degradation of organic waste. This thesis investigates the potential of producing vehicle fuel from landfill gas in the region of Biogas Öst.In 2008, an amount of 32 million Nm3 landfill gas was extracted in the region. This level can be maintained for another ten years if the efficiency of gas extraction is improved. The annual production will decrease with time since landfills aren?t allowed to receive more organic waste.

Miljö och hållbarhet är något som kommit att uppmärksammas allt mer sedan startskottet på 70-talet i samband med ökat fokus från regeringshåll och grundande av miljöorganisationer. I takt med konsumenters ökade medvetenhet har kraven höjts på svenska klädföretag och deras arbete med hållbar utveckling och hållbara produkter. Problematiken ligger i att svenska klädföretag utför sitt arbete på olika sätt och därav finns olika tolkningar av hur en hållbar produkt är framställd och vad denna ska innehålla. Det är även svårt för kunder att få ett grepp av en hållbar produkt, då de inte finns någon konkret definition.Den övergripande problemformuleringen i arbetet har berört hur olika svenska klädföretag och miljöorganisationer definierar en hållbar produkt. I uppsatsen presenteras olika definitioner av hållbar utveckling och den lagstiftning som ligger till grund för de produkter som produceras och säljs på den svenska marknaden.

The number of young people that graduate from upper secondary education has decreased while a growing number of young people are in an outside position in the sense that they neither work or study or have any other known occupation. In addition to this the labour market has gone trough changes, which has brought difficulties for some groups to establish themselves on to the labour market. One of the groups that have been affected by this is the young people. As an answer to the increasing number of young people in an outside position, a new law was introduced on the 1st of July 2005. The law is called (kommunala uppföljningsansvaret) and it stands for the municipality's responsibility to follow up on young people between the age of 16-19 years that is not enrolled in any upper secondary school and that does not have any other known occupation.The purpose of this essay has been to examine how the responsible administrations in Helsingborgs municipality view their responsibility to follow up young people between the ages of 16-19 years and the practical application of the law, and also if they can see any risks with not following up on young people in that age span.

Gränsdragningen mellan närings- och hobbyverksamhet är särskilt svår i hästverk-samheter där det nästan alltid finns ett inslag av personligt nöje i utövandet. En verk-samhet ska bedrivas yrkesmässigt, självständigt och med ett vinstsyfte för att uppfyl-la näringskriterierna i 13 kap. 1 § IL. Är kraven på näringsverksamhet inte uppfyllda så kan verksamheten istället beskattas som hobby. Det räcker oftast inte att hästverk-samheten bedrivs med ett vinstsyfte utan den måste i princip generera ett överskott för att inte beskattas som hobbyverksamhet.

This investigation is aimed to analyze and gain insight into how young people of the "second generation immigrants" identify themselves in a society where they are seen as immigrants of the environment in view of the name. Also, how they identify themselves during trips to their home/country of origin are of relevance to see if they are affected in their own identification, depending on how they believe they are seen from the outside.Through a survey, the statistics were produced, which serves as a preliminary to the larger part of the investigation where six individuals were interviewed in order to give deeper answers to the questions sought. The answers that emerged were then analyzed in relation to selected theories.In connection with the investigation it has emerged that the young people in question often identify themselves in such a way that they think that the surroundings look at them. It is in relation to how others see them as they see themselves, which creates a distance between the surroundings and themselves. With increased knowledge on both sides, this distance between the environment and the young people in this investigation maybe could reduce..

This master's thesis examines the possibilities of correction and change in a classification scheme, with regard to the changes that occur in the world the classification system intends to describe.Applying a comparative method and classification theory, the classification of the example of the former Yugoslavia (1918-1941, 1945-1991), its republics and successor states, and the languages, formerly known as Serbo-Croatian are examined through a comparison of the main classes and divisions of language, geography, and history, in Dewey Decimal Classification (DDC), and Klassifikationssystem för svenska bibliotek [Classification for Swedish Libraries] (SAB). Eight editions of DDC, from 1876 to 2014, are compared to seven editions of SAB, from 1921 to 2013. The editions have been selected in order to show the changes prior to, and following, the First World War, changes after the Second World War, and changes following the collapse of Yugoslavia in 1991.The examination shows that both systems have updated their editions according to the changes in former Yugoslavia over the years. DDC has well constructed facet schedules, especially Table 2 concerning geography, but fails, in some cases, to construct a logic and hierarchical structure for the republics and languages of Yugoslavia, partly due to the fixed classes and divisions that survive from the very first edition of DDC from 1876, but also as a result of the decimal notation, and its limitations, itself.SAB seeks to construct a hierarchically logic and equal scheme for the languages, areas, and states of the former Yugoslavia. Although the facets for geography and chronology aren't as developed as the ones in DDC, the overall result is that of a logically consistent and hierarchically clear classification, with short notation codes, thanks to the alphabetic mixed notation, which allows more subdivisions than the numerals and the pure notation of DDC.This study is a two years master's thesis in Archive, Library and Museum studies..

The purpose of this study is to investigate how to use remote sensing data when making a forest management plan. The main focus of the study is to compare different methods to identify forest stands of a forest property, and by manual measures and estimates try to evaluate the quality of interpreting data. This report is based on survey questions sent to five different organizations working with remote sensing data. Only two of these where willing to participate in this investigation. The organizations where asked to analyze the same forest property and divide into compartments and make estimations of volume, basal area etc. in every stand.

To achieve the requirements to decrease emissions of greenhouse gases by 20 % by 2020, Swedenneeds to increase its use of bioenergy. In doing so it seems natural that those who already haveaccess to large amounts of biofuels in the form of by-products such as straw, wood chips anddigestible materials take advantage of these assets locally. By combining production of heat withpower production at the farm it may be possible to not only reduce the direct use of fossil fuel forheating but also reduce energy costs.The purpose was to simulate different cases of using a small scale biofueled combined heat andpower plant for farm-based systems. A MatLab-model was developed and used to draw conclusionsabout the costs for production of heat and electricity with different conversion technologies.The model uses climate data to simulate the variations in heat energy demand on a day-to-day basis.The given heat demand is the base of the simulation and from this the possible electric output iscalculated. This study has focused on the impact of the following properties: electric-, heat- andtotal efficiency, fuel, fuel price and specific fuel requirements.

The aim of this thesis is to examine the fear of crime in old peoples lives. Notwithstanding that the age category is exposed to crime to a low degree, old people are experiencing a great fear of crime relative younger people. This is the paradox of fear, also recognized in gender studies. The question is how this paradox can be understood. To answer this, twelve elderly men and women have been interviewed and the reports about crime in the local newspaper, Norrköpings Tidningar, has been analyzed, through discourse analysis.The discursive construction of fear is here discussed in terms of discourses of a fearful society, and stereotypes of old age.