The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

ART, Aggression Replacement Training är en multimodal behandlingsmetod som bygger på tre samverkande komponenter. Dessa är: Interpersonell färdighetsträning där sociala färdigheter tränas, ilskekontrollträning som lär individen att handskas med sin ilska samt moralträningen som ska höja det moraliska resonerandet. 1987 började ART att användas på ungdomsvårdsskolor i USA, metoden har spridit sig och idag används ART inte enbart inom den institutionella vården utan allt mer i skolans värld.Syftet med uppsatsen är att undersöka vilket eller vilka teoretiska perspektiv på inlärning som metoden stödjer sig på och hur väl dessa stämmer överens med skolans styrdokument (Lpo 94). Studien är baserad på en kvalitativ textanalys av ART Aggression Replacement Training A Comprehensive Intervention for Youth, en bok av grundarna till metoden, samt skolans styrdokument (Lpo 94).Reultatet visar att ART vilar på flera olika teorier om inlärning, och att olika teorier finns representerade inom de olika komponenterna. I förhållande till Lpo 94 visar de delar jag analyserar på en överensstämmelse, även om någon punkt kan tolkas annorlunda..

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

the most obvious problem at Traction today is the in-between handling that demands much time and resources. The reason is that the packages are not designed with handling in mind. Several of the packages of today also have a poor degree of utilization that means there is room for a fewer number of articles. That in turn means more packages, more transports, more storage space and more staff. On the basis of a specification of demands ? which take quality and environmental influence, as well as transport, handling and economy in account ? we have developed suggestions on new packages that will facilitate handling and lower the total costs, The time of handling will in some cases abbreviate to just a few seconds with the new packages.

The purpose with this report is to examine how the implemented energy efficiency measures on Bokelundskolan in Växjö have had impact on the energy use. The measures which have been implemented are, new ventilation system, new heating system, optimized adjustment of the heating system, new windows with U-value 1.2 and lower window height, insulation under windows and in the crawl space. The school's energy use before and after rebuilding has been calculated with the calculation program, Vip-Energy 1.5.5.Calculations of energy use for the school with windows on U-value, 0.9 and 0.7 have also been done. The replacement of windows has been studied from a cost perspective. The conclusion is that the exchange of heat and ventilation system was the biggest contributor to reduced energy use on Bokelundskolan.

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

Costs of maintenance on combines are a subject of interest thus it constitute a large investment and cost for the individual farmer. Therefore it is important to have up to date knowledge and the right facts to be able to do reliable calculations on one of the largest investments for a farmer. The aim of this study was to compare costs of maintenance on combine/threshingmachine with the computer program for advising environmental issues in agriculture, STANK. Interviews took place and data were collected by handing out questionnaires to 20 farmers. A similar study conducted by Neuman (2003) investigated costs of maintenance and compared these with STANK. The results of this study have also been compared and examined related to data from SLA - Skogs och Lantarbetsgivarförbundet. The result shows that 18 out of 20 combines were given a higher cost of maintenance when using STANK compared to the numbers in this study.

In today?s modern age, energy consumption has become a major issue, both from an environmental viewpoint and cost perspective. Because of a rapid technologic change and increased costs of production of electricity, the demand to develop effective methods for energy efficiency industries have grown.The electricity-intensive industries, such as plastic industry, the demand to reduce energy consumption has grown significantly over the past 10 years, which have led to the development of different methods to determine and locate energy-consuming parts in the industry. This also means being able to prioritize and organize activities in the industry.In this study the measurements of voltage, current, power and PF performance on injection molding machines (K-TEC 275 form Ferromatik Milacron in Germany) with a focus to locate, within a machine, various measures that could improve energy use in the plastics industry, in this case RostiGP in Gislaved. These measurements have been carried out with the help of a power quality clamp meter to carry out time logs of the machines for some time during normal word rate.

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

Under 1990-talet implementerades i Sverige en metod för behandling av aggressivitethos barn och unga, som kallas Aggression Replacement Training (ART). Metoden ärutvecklad i USA av Arnold P. Goldstein och hans kollegor. Metoden har sin teoretiskagrund inom den sociala inlärningsteorin och bygger till stor del på behandlingsprinciperinspirerade av kognitiv beteendeterapi. ART som behandlingsmetod för aggressiva barnoch unga har fått stor spridning i Sverige och en av de kommuner som erbjuder ARTsom öppenvårdsinsats inom socialtjänsten är Västerås.

Forskning har påvisat ett samband mellan personer med neuropsykiatriska funktionshinder och kriminalitet. Aggression Replacement Training (ART) som förebyggande arbete har visat sig vara effektivt i syfte att reducera brottslighet. Tillämpning av metoden är dock inte vanlig avseende personer med neuropsykiatriska funktionshinder varför det inte finns mycket forsk-ning på området.Syftet var att utifrån systemteori med fokus på Bronfenbrenners socialekologiska modell samt kognitiva behavioristiska teorier och social inlärningsteori teori beskriva och studera den ART- träning som ingår i grundsärskolans undervisning på Engelbrektskolan i Örebro kom-mun. Utifrån att en ny målgrupp med särskilda behov har identifierats är det angeläget att erhålla information om metodens eventuella effektivitet.Författarna har valt att basera det empiriska materialet på kvalitativa intervjuer. I avsnittet empiri presenteras relevant material kring ART-träningen på Engelbrektsskolan.

Syftet med denna C-uppsats har varit att undersöka hur metoden Aggression Replacement Training (ART) används i arbetet med ungdomar. I ART tränas den unge i att förändra sitt aggressiva beteende och sina värderingar och ersätta dessa med positiva tankar och handlingar. Metoden är multimodal vilket innebär att den kombinerar olika delar i en och samma metod för att genom strukturerade övningar komma fram till bäst resultat. I vår undersökning har vi gjort fem kvalitativa intervjuer som vi sedan har jämfört med varandra och tidigare forskning. Vi fann att killar var överrepresenterade på ART träningen, att killar tenderar vara mer aggressiva och utåtagerande än tjejer.

The thesis investigates if it is possible to replace several pumpimpellers with one controllable pumpimpeller, with a economical and a manufacturing analisys aspect. The studied pumpimpeller is mounted on a midrange wastewaterpump, N3127MT.In the thesis a contemplated manufacturing process is evaluated for a concept that are supposed to act as a controllable pumpimpeller. The pumpimpeller are studied in a manufacturing and flow matter and are presented in the thesis.The manufacturing cost is also estimated, and this has been compared to the storage cost and other costs that the existing pumpimpeller generates.The thesis also shows that the concept has minor losses in cutting quality aswell as the effiency comparing to the existing pumpimpeller.The concept also raises the manufacturing cost and this increasing cost makes the presented concept to expensive to carry through.An investigation of the costs that the existing pumpimpeller produces has also been done, and this shows that there is not that much expenses to earn regarding to for example the storage cost. The storage cost includes information from Flygt?s central storagecenter in Lindas, Sweden and Metz, France, and also an inventory about the pumpimpellers located at Flygt?s different distributors worldwide.The thesis shows that a controllable pumpimpeller will generally increase the cost for the pumpimpeller and the performance of the pumpimpeller will decrease..