The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

This thesis examines the environmental benefits resulting from the choice of environmental certification scheme, with focus on energy. This was carried out by studying the measures that were implemented as a result of the certification of Sweco's three largest office buildings in Stockholm, Gothenburg and Malmö. The office property in Stockholm has been certified with the Swedish Environmental Building, Gothenburg with the British BREEAM and Malmö with the U.S system LEED.The results from the study indicate that an environmental certification can reduce the energy consumption by up to 59 percent and the water consumption by 20 to 66 percent. However; the interviews, literature study and simulations in MATLAB indicate that the size and scope of these environmental benefits depend on several identified factors: the type of building and its conditions, system selection, grade level, the choice of indicators, the ambition of those involved and when in time the certification process begins. The comparison between Environmental Building, LEED and BREEAM showed that Environmental Building for the office property in Stockholm gave the largest environmental benefit in terms of reduced energy consumption thanks to several large measures.

This Master thesis is about a postal- and telegraphic building in Eskilstuna, Sweden. The construction methods for the specific building and buildings in general from the same time are described. The purpose of the report is to describe the loads acting on the building and how it has been built and why it has been rebuilt during the years. After this, possibilities of reconstruction and adaptation for today?s demands can be evaluated.

This thesis studies the relationship between risk and the first day returns of Initial Public Offerings (IPO) by assessing the risk of each issuing company with a risk model that combine financial key ratios of importance. The study is based on 92 IPO?s that were made on the Stockholm OMX stock exchange during the period of 1997-2009. The point of departure was to investigate if the uncertainty created by the asymmetric information between investors and the issuing firm could be captured by predicting the possibility of failure in the future. This has been studied by applying Skogsvik?s probability of failure model on the 92 issuing firms.

Roughly 130 000 dwellings have been officially registered since Norway as of summer 2009 passed their bill ?Energimerkeforskriften? on energy performance certificates in buildings. The main objective is to decrease the total amount of national energy consumption by producing a methodology of calculation of the integrated energy performance of buildings as well as proposing cost effective measures to lower each building?s energy consumption. As the measures should not contravene nor be incompatible with the intended quality and character of the building, the ?Energimerkeforskriften? exempts buildings that due to their historical and cultural values are protected cultural heritage legislation. The current system offers a couple of professional certification alternatives, but when two online semi-automatic methods developed specifically for non-professionals are by far the most used, and since the methods of calculation primarily have focused on modern building materials and construction, the rest of the historical building stock stands literally unprotected by incorrect performance certificates and high-risk energy efficient measures. The objective of this thesis is to identify if the current Norwegian energy certificate system poses a threat to older buildings.

Syfte: Vårt syfte är att analysera vilken inverkan kulturella skillnader har på kontrollfaktorn som är en del utav transaktionskostnader i den operationella fasen av outsourcing processen. Empiri: Flash AB, en svensk detaljhandlare och Fuda Industrial Ltd, en kinesisk tillverkare, har blivit intervjuad för att ge oss ett kulturellt perspektiv angående deras relationshantering. Slutsatser: För att kunna hantera kulturella relationer mellan två skilda kulturer, som den svenska och kinesiska, måste båda ta hänsyn till varandras värderingar, beteende och attityder. Kulturell intelligens är ett sätt att uppnå detta. Resultatet av en stark integrerad relation i den operationella fasen i en outsourcing process, har direkt påverkan på transaktionskostnader.

This diploma work was performed because the company Sveriges BostadsrättsCentrum, with the abbreviation SBC, had a need to gain insight into how changes in the Work Environment Act and related regulations which took effect January 1, 2009 affecting their work with the work environment. The changes mean that the client may hand over his work environment responsibilities to a contractor and that he has to select so-called building work environment co-ordinators. At SBC they are working as representatives for tenant-owner's association when a construction is about to be carried out. The purpose was to ascertain how changes may affect the work at SBC. The diploma work intends to educate the staff at SBC how work with the work environment would look like if they met the regulatory requirements.

How the renovation of the vast Swedish existing building stock with renovation needs will be performed is considered as decisive in order to achieve the target set by the Swedish government of reducing the energy use by 20 percent by 2020. Consequently, the challenge of the building sector consists in reducing the energy use in the existing building stock but at the same time ensuring that the indoor environmental quality is improved and the cultural values are maintained.So far, there have been a few renovation projects which strongly have reduced the energy use and at the same time have taken into account the environmental aspects and the cultural values. The main reasons are that there have been few incentives and a lack of routines in order to steer efficiently a ?sustainable renovation?.The participants in a Nordic project on sustainable renovation thought that it would be a strong advantage to link the concept of sustainable renovation to the Miljöbyggnad certification system. Indeed it is trusted by the Swedish building and construction sectors and can provide sustainability targets in order to steer renovation processes.The objective of the master thesis is to show how the Miljöbyggnad certification system could be integrated in practice in the renovation process of Riksbyggen, an organization which administers housing associations (Bostadsrättsföreningar) and build houses.

When constructing a building, a number of aspects must be harmonized in order for it to fulfill requirements ? a building must fulfill requirements such a load-bearing, conservation of energy and a good indoor environment by means of, among other things, moisture proofing .Moisture problems in buildings can affect health negatively. As we are increasingly staying in indoors, demands on a good indoor environment are higher.This work starts with examining moisture problems in slab-on-ground solutions, and then links the various scenarios to moisture problems in a concrete slab of a real building. The building with moisture problems is located in Årby by in Borlänge and moisture damage was found in the slab at an apartment adjoining wall.By reviewing literature written within the field of moisture problem, making hand calculations and modeling in the program Comsol Multiphysics, judgments are made to find explanations as to why the rise of moisture occurred in the building in Årby by.Generally, the following guidelines may be used to reduce the risk of moisture problems in slab-on-ground constructions:Drying of construction moisture before laying the floor material.Using draining layer beneath the slab, to prevent capillary suction.Using insulation under the slab, partly for comfort and to establish the temperature difference between the ground and the concrete slab.Avoid direct contact between the wood and concrete, due to degradation and fouling smells that normally occurs.If necessary, use additional vapor barrier.In addition to the above, there are various methods for moisture-proof and moisture-monitoring by design or by the method ByggaF suited for the entire construction process various events..

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

This thesis aims to increase understanding and knowledge of issues affecting the redevelopment of older office buildings to housing. The rising demand for housing in recent years has resulted in a need and an increase in cost housing projects. The need has led property owners wanting to build old office buildings to apartments. The case study is carried out in Lycksele town and in close contact with consultancy TM (Technician Mercantile) ? consulting, which has operations in the area.

Lack of political interest and will to deal with human rights violations carried out under the civil- military dictatorship, has characterized the transition and post-transition in Uruguay. The systematic use of torture, arbitrary imprisonments and forced disappearances in the relatively small country created a culture of fear that has been present through out the post-transition phase. Human rights groups have been central actors in the fight for truth and justice and against impunity. This study analyzes how these groups multiple democracy-building functions have contributed to democratic development. It also analyses how the democracy-building functions have been constrained by the political context.

By using industrialized building, pre-installed modules can be delivered to the construction site where they are easily mounted. This method has many advantages compared to on-site manufacturing, for example, the precision during the production process should be much higher than building each wall and floor on site. Furthermore, the quick erection procedure when using prefabricated elements and the possibility to use weather protection has the advantage of not being dependent on weather conditions, and many other factors.Masonite Beams AB is a Swedish company (a member of the Norwegian company, Byggma ASA) with a relatively new technology using light weight beams as bearing elements in the walls and a certain stiff board lamella slap which is mounted on the top of the floor structure creating an integrated stiff beam / board floor structure. The elements are flat which make it much easier to transport the elements from the factory to the building site where the building parts are easily mounted with special mounting stud.One of the main drawbacks of lightweight structure is the sound transmission. The main topic is low frequency annoyance, however the complex structural elements and their mutual sensitive connections other acoustical problems might appear.

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

Syftet med det här examensarbetet är att undersöka om det är möjligt att överföra hallbyggnadsteknik till produktion av småhus för att sänka produktionskostnaderna. Studien visar att hallbyggnadsteknik enkelt går att överföra till en villa. Dessutom blir det billigare att bygga klimatskalet med vårt byggsystem jämfört med ett traditionellt prefabricerat småhus. Genom detta system kan den totala byggkostnaden för villan i jämförelsen sänkas med 3-10 % beroende på vilket fasadmaterial som väljs..