An increased awareness about the global warming has created a demand for more information on how the climate is affected by different activities.This master thesis was initiated by Tricorona, a Swedish company that offers its customers analysis and calculation of their climate impact. Tricorona also supplies climate neutralisation with CERs, in accordance with the Kyoto protocol and controlled by the UN. This work demands updated emission factors for greenhouse gases. An emission factor gives information about the greenhouse gasintensity of a service or a product [kg CO2-eq./ functional unit].The purpose of this thesis is to examine how electricity, district heating, hotels, taxis, food and materials affect the climate and how emission factors for these areas can be calculated.This was done by reviewing and comparing different studies and by interviewing experts. The information was evaluated and Recommendations on calculations and emission factors were made.The consumption of energy is the main source of greenhouse gas emissions for district heating, electricity, hotels, taxis and materials.

This report is the result of a master thesis carried out by the author, student at the Royal Instituteof Technology(KTH). The task was performed as a product development process at a companycalled Ameibo AB, located in Stockholm. It is the final task of the studies at the Master'sprogramme Design and Product Realization. The report is structured in a chronological order anddescribes the methods used, the implementation of these methods and a presentation of theresults given from these studies.Ameibo is a company located in Stockholm, distributing films on the internet. The aim of thismaster thesis was to investigate the possibilities of entering the market for portable devices.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based Recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

It is well known that dogs often have Helicobacter spp in their stomach. The importance of these bacteria in the development of gastrointestinal disease in dogs is still unknown. In humans, Helicobacter pylori is a causative agent of chronic gastritis and gastric ulcers. In contrast to humans, dogs seldom harbour naturally acquired H. pylori.

AbstractToday there is an opportunity to reinforce concrete with steel fiber reinforcement. In some cases, completely replace the conventional reinforcement. Replacing conventional mesh reinforcement with steel fiber reinforcement in slabs on ground has shown economic benefits, less crack width and less reinforcement amount.Today there are no Swedish standard for designing steel fiber reinforced concrete, what is there is different international Recommendations.In this work, design methods for steel fiber concrete are used according to RILEM and Bekaer Swedish AB's software DRAPRO. For other design methods Eurokod 2 is followed.In this work, the design of slabs on ground that are not exposed by large tension strength been designed. Design of crack-reinforcement and restrictions of crack width have been conducted in three different slabs on ground.The calculations have been performed using only conventional reinforcement and only steel fiber reinforcement, and the results are then compared.The results of the theoretical analysis are summarized in tables that compare the amount of reinforcement, crack width and economic cost.This work showed that the slabs on the ground reinforced with steel fibers provide less crack width with a minor amount of reinforcement.

Syfte Konkurrensen i fastighetsmäklarbranschen ökar vilket innebär att fastighetsmäklarna blir allt mer beroende av att vårda sina kunder och skapa långsiktiga kundrelationer. Syftet med denna undersökning är att få större kunskap om hur mäklare arbetar med kunduppföljning i det dagliga arbete samt få en djupare förståelse för varför det egentligen är viktigt med uppföljning. Undersökningens problemfrågor är: Varför är det viktigt med kunduppföljning för en fastighetsmäklare? Hur arbetar fastighetsmäklare med kunduppföljning i praktiken?MetodUndersökningen är gjord utifrån en kvalitativ metodansats då den huvudsakliga frågeställningen i undersökningen kräver en beskrivning av verkligheten. Intervjuer, med en låg grad av strukturering och standardisering, har gjorts med fastighetsmäklare.

As stocks have become a more common way for people to save their money, the range of financial information has had a substantial increase. To understand the assumptions that stock valuation and analysis are built upon, it is important for the reader to have an understanding for the models that are used by banks and institutions when Recommendations are published.The cash flow model, which is the most commonly used stock valuation tool, is based on CAPM. This model describes the relationship between an assets return and its risk in relation to an index. The risk parameter is called the beta value and has grown to be the dominating risk factor within financial economics literature.The use of beta values has been widely discussed in the world of academics and some researchers claim that the degree of explanation brought about by the beta is so low that it should be discarded, others are faithful to the beta and believe that it still serves a purpose. As a result of this criticism other ways to calculate the beta have surfaced, models that take other factors of risk into consideration.

Bakgrund För att uppnå en god prestationsförmåga är det viktigt att tillföra energi och näring före, under och efter träning. Det finns ett flertal rekommendationer som beskriver hur detta kostintag bör se ut.Syfte Att jämföra svenska elitinnebandyspelares och motionärers kunskap gällande etablerade kostrekommendationer i samband med träning, samt att undersöka om deltagarna anser sig ha kunskap gällande kost för att optimera sin prestationsförmåga, var den eventuella kunskapen förvärvats och om det finns intresse för mer kunskap.Metod En kvantitativ metod, i form av en enkät, användes. Till databearbetningen utformades en rättningsmall, som baseras på rekommendationer från American Dietetics Association and Dietitians of Canada, Sveriges Olympiska Kommitté och Uppladdningen - Ladda för Innebandy. Vid statistiska test sattes en signifikansnivå till p<0,05.Resultat I studien deltog 79 elitinnebandyspelare och 101 motionärer. Ingen skillnad kunde noteras mellan grupperna vad gäller kunskap om kostrekommendationer i samband med träning.

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.

Background: Urinary tract infections caused by indwelling urinary catheters causes unneccesay suffering among those it affects. These infections are also financially straining on the health care services. It is therefore of importance to gain knowledge about which evidence based preventive interventions that have the possibility to reduce the risk for bacteriuria and urinary tract infections among patients with indwelling urinary catheters. Aim: This study aimed to compile available knowledge concerning i) if silver alloy catheters does reduce bacteriuria in this patient group, ii) if aseptic catheterization does reduce bacteriuria in this patientgroup, iii) which routines for changing the urinary drainage bag reduces the risk of bacteriuria, iv) which routine genital hygenic care reduces the risk of bacteriuria? Method: Litterature was searched for in the data bases Cinahl, Medline and The Cochrane Library using the data bases? thesaurius combined with OR/AND.

Syfte: Syftet med denna systematiska ?versikt var att unders?ka medelhavskostens p?verkan p? grad av depression hos vuxna personer med depression. Metod: S?kningar utf?rdes i databaserna PubMed och Scopus under mars 2023. Inklusionskriterier var randomiserade kontrollerade studier, vuxna ?18 ?r med diagnostiserad depression enligt sj?lvskattningsformul?r eller medicinskt utl?tande. Utfallsm?ttet var grad av depressionssymtom m?tt med skalorna MADRS (Montgomery-?sberg Depression Rating Scale), BDI-II (Beck Depression Inventory II) eller DASS-21 (Depression Anxiety Stress Scale). Artiklar som inkluderat fler interventioner i sina studier ?n kostintervention eller artiklar som ej var skrivna p? engelska exkluderades. De studier som m?tte kriterierna inkluderades och kvalitetsgranskades enligt SBU:s (Statens beredning f?r medicinsk och social utv?rdering) granskningsmall ?Bed?mning av randomiserade studier ? effekt av att tilldelas intervention?.

The company System Andersson is developing systems for controlling materials and production in industries. They want to add a new service, where parts of those systems are accessible through cell phones.In this paper we are investigating which technology are best suited for this kind of application. And then we describe how we are developing a prototype fort this application, based upon that technology. After investigating technologies such as Java ME, Microsoft Silverlight, and web applications we settled upon building the system as a web application, customized for a mobile environment.To build a web page which is readable by many different cell phones we use the markup-languages which are developed for cell phones. We put much effort in reading about the standards and Recommendations for the mobile web, produced by the organizations W3C and OMA.

Syfte: Syftet med denna systematiska ?versiktsartikel ?r att unders?ka det vetenskapliga underlaget om precisionsnutrition har en st?rre effekt p? viktnedg?ng j?mf?rt med standardiserade kostr?d vid ?vervikt och obesitas hos vuxna personer. Metod: En litteraturs?kning utf?rdes och inkluderade randomiserade kontrollerade humanstudier som unders?kte viktf?r?ndringar med hj?lp av precisionsnutrition. Inklusionskriterierna omfattade vuxna ?ver 18 ?r med ett BMI ?ver 25. Datainsamlingen utf?rdes genom s?kningar p? PubMed och Scopus med specificerade s?kord och filter.

The energy that the earth receives from the sun hourly has potential to cover a year?s energy demand in the world. Further, this type of energy is environmentally friendly, natural and free of cost. This report covers solar energy in an urban environment and consists of a case study of installations of photovoltaic cells in a part of the city of Stockholm. It is mainly the economic aspects that are covered but there is also a discussion about the practical consequences and the sustainability as a result of integration of solar energy in an urban environment. The aim of the study is to present results from economic calculations for utilization of solar energy in chosen buildings in Kungsholmen in Stockholm.

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new Recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.