This paper discusses the advantages and disadvantages of using different benchmarking models to measure and compare the efficiency of Swedish gas distributors. It also discusses to which extent the results of a benchmarking study should influence the revenue-cap which will be implemented in the gas distribution sector in Sweden from year 2011. The discussion is based on arguments from both theory and practical applications of benchmarking. The results suggest that benchmarking Swedish gas distributors against distributors in another country using a parametric model is most favorable, but the reliability will be increased if non-parametric models are used also. Partial and total productivity measures could be used to confirm results of other benchmarking analyses.

Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.

The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.

For Skattkärr IF a turf field with warming has been projected to increase field?s utilization hours and to have a longer period for athletes to perform their activities outdoors. The technique chosen to heat the plan is a type of a geothermal heating system without a heat pump. The brine, which is water with 30% ethanol, collects heat from the borehole and discharges it to a coil in the field. There is at position 11 boreholes but it is planned to increase the number to 31, which is the design for the facility.

The way to acquire forest in Sweden from parents has been unequal, men were prioritized over women, which was the traditional inheritance pattern. Research has made this clearer by using gender, which ?values? our stereotypes of sexes and can help us understand inheritance patterns. The gender determined who would inherit but also the form of ownership, praxis, property rights, regulations, power and work invested made by a sibling could influence. The purpose with my study was to find what conditions governed inheritance of forest on the properties I investigated and what influence gender had.

Syftet var att undersöka om exponering inför emotionella röster påverkar muskelanspänning och hjärtats slagfrekvens samt om det finns en samvariation mellan storlek eller längd på muskelanspänning vid aversiv emotionell input och grad av alexitymi. 24 studenter lyssnade på arga, glada och neutrala röster samtidigt som muskelanspänning mättes med EMG och hjärtats slagfrekvens med EKG. Grad av alexitymi mättes med Toronto Alexithymia Scale 20. Resultaten visade att arg eller glad röststimuli gav större muskelanspänningen än neutralröststimuli. Ingen skillnad i muskelanspänning fanns mellan arg eller glad röst.

This essay aims to examine how three active history teachers in the upper secondary school interprets the new course plan for history in gy11. The essay shows how they discuss and express opinions regarding three main keywords - historical awerness, use of history and source criticism, and finally, how they think they need to change the way they teach..

Background: The education for becoming a registered nurse in Sweden includes compulsory time for clinical practice. The clinical education means an essential part in the students? personal development. According to regulation for nurses, a registered nurse has the responsibility to supervise nurse students during their clinical placement.Aim:. The aim of the examination was to describe nurse students´ experiences of supervision during clinical education.Method: The study was an empirical examination based on interviews with seven nurse students.Results: The result showed that nurse students wanted to be seen and treated as colleagues, but not used as labour.

Each student in elementary school will under current policy documents have an individual development plan (IEP) from 1 January 2006. The plan should primarily aim for a higher goal achievement, but also to the student to gain a greater understanding of their own learning process and knowledge. My experience is that some students, despite efforts IUP have difficulty seeing their own learning process and it has been the starting point of my study. The aim of the study has been to investigate and analyze teachers work with individual development plans from the first grade to the sixth grade from a teacher's perspective. The goal was to identify strategies and techniques that could help develop IUP as a tool for the student's learning and understanding of their own learning process.

The essay is about how immigrant pupils are integrated into the Swedish school and society. I have studied how teachers work with integrating these pupils and if there is a plan of act used in their work. The essay is also about how social relations can be used as a pedagogical resource by the teachers when the institutional framework and support is failing..

The voltage regulation in Fortum Distributions medium voltage network in Stockholm does not work satisfactory. This results in too high distribution voltages with many customer complaints as a consequence. The reason is the model responsible for compensating for voltage drops in the distribution network. Despite several adjustments Fortum has not been able to find the source of the high voltages and has therefore appointed an investigation in the form of a thesis work.The aim of this investigation is to locate the error and to produce a proposal regarding the solution of this error using the existing system, common industrial knowledge, state of the art research and the option to use voltage readings from the different substations.The conclusion of this master thesis is that the largest contribution to the high voltage levels is made by the large compensation for distribution loses. Furthermore an additional error in the model has been found.

The aim of this study was to identify and make transitions in Swedish preschool-class-9-years elementary schools visible with a special-needs educational perspective. Transitions in focus were those between preschool-class and primary school, between grade three and four and the last between grade six and seven.In the 1960?th Swedish elementary school were devided into three levels; primary school, intermediate level school and upper level lower secondary school. Those levels were officially removed when the curriculum of 1994 was introduced. However, in some way such levels still exist, for example in organisation and structure of schools, the curriculum and teacher education.How did school leaders design transitions between levels and which tools were used? What kind of information was transferred to help children with special needs and what was the role of the special pedagogue in the transition process?The study was a combination of a quantitative and qualitative method, a questionnaire survey complemented with qualitative interviews with special pedagogues in three schools in a middle-sized Swedish town.The result of the study shows that schools in focus had a work plan.

Karlskrona har varit en stängd stad för utländska besökare under en period på 300 år men flera delar av staden har också varit stängd för allmänheten. Ett exempel på ett stängt område är Stumholmen som öppnades på 90-talet inför bomässan som hölls på ön år 1993. Stadsdelen har hyllats för sin varsamma ombyggnation men människors vistelse på ön har inte varit konfliktfri. Det har varit förändringar i den fysiska miljön samt användning av de offentliga rummen som legat till grund för konflikterna. Konflikterna har bidragit till ett stort missnöje bland de som vistas där men också till att Stumholmen övervakas sommartid.

Bakgrund:Palliativ vård innebär lindrande åtgärder, vilket innebär att effekterna av sjukdomen lindras men själva sjukdomen botas inte. Denna vård är en helhetsvård som bygger på en vårdfilosofi med syftet att bevara livskvalité när bot inte längre är möjligt. Oavsett diagnos och var människan vårdas ska palliativ vård omfatta alla människor. Frågor kring demenssjukdom och palliativ vård har problematiserats dels på grund av dess komplexitet och dels på grund av bristande kunskaper inom områden både hos närstående och hos vårdpersonal. Människor med demenssjukdom är en sårbar grupp, deras autonomi är begränsad och förmåga att fatta egna beslut varierar.Syftet:Med denna studie var att beskriva sjuksköterskans erfarenheter och upplevelser av att upprätta individuell vårdplan (IVP) vid livets slut för personer med en demenssjukdom.Metod:Resultatet bygger på åtta intervjuer med sjuksköterskor yrkesverksamma inom äldrevården med demensinriktning.

Hyresbostadsfonder är en ny placeringsform i Sverige som erbjuder privatpersoner, företag och institutioner att äga hyresfastigheter och erhålla avkastning från förvaltningsöverskott och värdeökning. I denna studie jämförs aktie- och obligationsfonder med en simulerad hyresbostadsfond ur ett risk kontra avkastningsperspektiv. Fonden baseras på data över den svenska fastighetsmarknaden från Svenskt Fastighetsindex och Investment Property Database, därför att placeringsformen är ny och det råder brist på historisk data från verkliga aktörer.Målet med studien är att besvara om hyresbostadsfonder är ett konkurrenskraftigt alternativ till aktie- och obligationsfonder. Utöver finansiella jämförelser redogör författarna eventuella dolda risker och nackdelar med placeringsformen.Resultatet från studien visar att hyresbostadsfonden har presterat bättre än både aktie- och obligationsfonderna under perioden 1988-2008. Bidragande faktorer till denna utveckling har identifierats och redovisats.