The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Det här är en undersökning om holländares val att flytta till Värmland och att starta eget företag sett utifrån ett work-life balance perspektiv. De teorier som har använts är främst work-life balance teorin men även teorier som behandlar flexibilitet, arbete och att starta eget företag återfinns. Inom work-life balance går jag igenom hur olika typer av förändringar i samhället har påverkat och påverkar balansen mellan arbete och fritid. Det tas även upp olika typer av beslut och gensvar som individen kan ta och göra för att motverka obalansen, men dessa individuella beslut är på något sätt relaterade till andra, som till exempel, kommunens gensvar.Jag har använt mig av kvalitativ metod där jag intervjuat nio respondenter i min undersökning. I analys och resultat kapitlet redogör jag för mina upptäckter utifrån den analys jag gjort av mina respondenters berättelser och kopplar det till de teorier jag använt mig av.

To increase the understanding of how individuals total life situation affects their stress level and health has lately more frequently been discussed in different contexts. Furthermore, it is important to have knowledge of power structures that exist under given circumstances in a society to get an increased understanding of how to structure the health promoting work to get the highest possible benefits. People?s work life is essential to their health, since we spend a lot of time at work. The aim of this study was to find out which factors that relate to nursing staff?s health and stress level from a general perspective.

The purpose of this essay was a follow-up of four female drug abusers with several mental problems ten years after my initial meeting with them at Korsaröds Behandlingshem. Using a qualitative method and interviews with the women, knowledge was obtained regarding their current vital conditions and their subjective experiences of the treatment at Korsaröd. Their perspective on the ethical as well as their desired relationship with staff within social services was also accounted for. When contacted the women lived a content and drug free life in their own flats. The women stayed at Korsaröd approximately five years, and they said that without the treatment they would not be alive today.

Background: One in ten couples suffers from some form of involuntary childlessness or infertility in Sweden. Involuntary childlessness or infertility is when an individual or a couple has a desire for a child but are unable to conceive on their own. To suffer from involuntary childlessness can be a mental strain that can result in a personal crisis, where the existential issues become central and contested. Regardless of the reason for their changed life world is because of involuntary childlessness or infertility, it is always important for the nurse to have an understanding of individual?s life-changing world and experiences. Aim: The aim of the study was to describe men and women experiences of involuntary childlessness during investigation and treatment.Method: Selected method was a literature review. The study was based on articles from systematic and unsystematic searches in databases and analyzed from the chosen method.Results: Four main themes emerged from the analysis, 'The changing life-world', 'The mental strain', 'Perceptions of relationships and social life' and 'experiences related to treatment'.Conclusion: Being involuntarily childless and infertile create a mental, physical and social stress. Clinically, this means a responsibility to offer a personalized support. For the nurse it is important to have an understanding of individual life-world and how the involuntary childlessness affects them. .

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Background:Investments in different forms have always been popular to every human being. For the most common investments, such as stocks and bonds, there are loads of information to gather for the investor. Historical data like risk, return, dividends and fundamental data like annual reports are often very easy to find, regarding these kinds of investments. The background of this thesis is the lack of market information in residential real estate investments. A problem with this investment is that there is lack of information regarding risk adjusted return for real estates, which this thesis intends to present.Objective:The objective with this thesis is to study which alternative, directly-owned residential estates or stocks, who generates the highest risk adjusted return.

The purpose of this essay was to analyze the management and steering of the social welfare service. The objective was specifically to examine how the leaders approach their position as managers of the social welfare service, and also how they approach their way of steering. The social welfare service acts under political decisions, but the management interpret and transform these decisions into actions. The managers of the social welfare service are therefore important from a democratic perspective. The study was based on five qualitative interviews with two managers of the unity, two departmental managers and the head manager of the social welfare service.

När Sydafrika blev en demokrati 1994 gjordes utbildningssystemet om. En del i de storaförändringarna var att introducera Life Orientation, ett nytt ämne från och med 1998.Forskning har visat att införandet av ämnet inte varit friktionsfritt, vilket bland annat berott påatt ämnet varit nytt och det varit brist på lärare med relevant utbildning för att undervisa i LifeOrientation.Syftet med den studie som gjorts var att ta reda på hur lärare på en High School (årskurs 8-12)upplever idrottsämnets ställning är på deras skola, mot bakgrunden att ämnet integrerats i LifeOrientation som ett av sex delområden. En kvalitativ forskning har genomförts medsemistrukturerade interjuver som metod. Resultatet i undersökningen visade utifrån de trefrågeställningsparametrarna; uppfattningar om ämnet, upplevelser av ämnet och åsikter om demateriella förutsättningarna, att lärarna upplevde att ämnets ställning var låg på deras skola.Nyckelord: Sydafrika, utbildning, Life Orientation, idrott och hälsa, ställning, status,upplevelser, materiella förutsättningar.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The purpose of this paper is to test a procedure that would be useful for a certain, more final purpose. Assume that you want to know if the differences in the result of a certain effort in health care have any connection with differences between the life situations of the patients. This would be easier to investigate if the life situations of the patients had connection to the easily available variable Health Care Cost (in Swedish VK). In that case the searching for connections between VK of patient groups and the result of health care efforts would be sufficient to gain knowledge of possible connection between health care efforts and life situations. Thus that is the final purpose.