Uppsatsen redogör för tre svenska klädföretags miljöredovisningar och hur dessa uppfyller de kvalitativa egenskaperna: begriplighet, relevans, tillförlitlighet och jämförbarhet. Dessa kvalitativa egenskaper ska enligt det internationella redovisningsorganet IASBs föreställningsram vara uppfyllda i de finansiella rapporterna som företagen lämnar. De tre klädföretag som vi har valt att undersöka har offentliggjort frivilliga miljöredovisningar. I dagsläget finns det inga lagkrav på hur frivilliga miljöredovisningar ska presenteras, däremot finns det olika rekommendationer. Vi menar att IASBs fyra kvalitativa egenskaper kan appliceras på frivilliga miljöredovisningar i syfte att säkerställa ett visst mått av kvalitet.

Bakgrund: Noterade bolag i Sverige skall, enligt ett EU-fördrag implementera IASB:s redovisningsrekommendationer i koncernredovisningen från och med den 1 januari 2005. Dessa rekommendationer lägger stor vikt vid verkliga värden och liknar på så sätt den anglosaxiska traditionen. Sverige har tidigare anammat den kontinentala traditionen som är präglad av försiktighet och en stor koppling mellan redovisning och beskattning. För redovisning av förvaltningsfastigheter gäller numera rekommendationen IAS 40, som innebär att bolagen har möjlighet att värdera förvaltningsfastigheter till verkligt värde istället för anskaffningsvärde. Denna rekommendation har påverkat fastighetsbolagens redovisning i stor utsträckning och en rad problem har uppstått.

AbstractTitle:The Mediator?s Qualities - How are the negotiating parties effected by themediator's persistence and patience?Level:Final assignment for Bachelor DegreeAuthor:Johanna Strandberg and Emma HjalmarssonSupervisor:Jens Eklinder Frick and Jonas MolinDate:May 2015Aim:Our aim is to create a greater understanding of the negotiating parties'experience of the mediator's persistence and patience.Method:We have chosen a deductive approach that we have based our empirical dataon already existing research. Theoretical material has been gathered throughliterature, theses and scientific articles. With the background to our aim, we havechosen to use a qualitative approach where we have interviewed ten people who havebeen in contact with a real estate agent the last 24 months. The empirical data wasthen analysed and discussed in our analysis and conclusion.Result & Conclusions:We have found that the mediator's persistence and patienceaffect negotiating partners in various ways.

An energy study has been performed on two blocks in an area called Gävle Strand. The buildings are owned by a tenant-owner?s association called brf Carolina and were built by the company Skanska 2008. The builder as well as brf Carolina are pussled by the fact that electricity use is higher than expected while heating is less. Skanska is also very interested in finding out how much heat recovery from stale exhaust air through a geo-thermal heat pump is contributing to the general heating requirement and energy balance in four out of the ten buildings located on the properties.To find possible answers to the higher electricity use a literature survey on user behaviour was conducted.

This master thesis is an early concept development project about using plastic films and sheets as materials for shaping openings for Tetra Pak packages. It is also a technical introduction highlighting the areas of importance for the development of plastic film and sheets openings. The master thesis has been carried out as a co-operation between Chalmers University of Technology, KTH Royal Institute of Technology and Tetra Pak AB.The master thesis study presents an introduction that gives an understanding of the technical complexities and design possibilities of using thin plastic films and sheets in liquid carton openings. The knowledge is then transferred into five design concepts which points out the areas of opportunity. The technical introduction is widespread and extensive covering current packing trends, the liquid carton package and openings, thermoplastic material properties, and thin film and sheet manufacturing and shaping.

This project was a request of Norrbodal´s Forestry Board, Västra Götaland. It was performed as a qualitative interview analysis of private forest owner?s deficient motivation regarding pre-commercial thinning. The purpose of the project is to investigate what the Forestry Board can do to motivate private forest owners to do more pre-commercial thinning. The results build upon 16 qualitative phone interviews with forest owners that have their forest within the district of Norrbodal. The owners are divided into two groups, the one who have performed the pre-commercial thinning and the one that has possible pre-commercial thinning needs on their properties according to the pre-commercial thinning analysis ,which is the result of a satellite analysis.

The application of the LSS law and how the public organization (Municipality of Hudiksvall) later had to reform their organization to fit the new demands is the foundation to this master's thesis. An internal evaluation was performed due to this reorganisation process within the social care department (LSS unit). The aim was to investigate and evaluate if the reorganization resulted in a better working environment and if the work load (distribution of work) became more evenly divided between the different unit managing directors. The primary empirical information to this master's thesis is collected from that evaluation report. The main aim of this master?s thesis is to answer if the organisational choice between specialised or de-specialised working tasks has an effect (experienced and measured) on the level of stress among the unit managing directors.

Currently, there are no clear statistics on how the floor plan and room size in apartment buildings has changed over time since the postwar period. The statistics available is average area per apartment which can be found on Statistics Sweden's website. This report has the aim to increase knowledge about how the Swedish home have changed over time.The questions that the report will answer are:For apartment buildings, how has the living area been distributed since the postwar period?Why has the area distribution changed over time?A survey of the houses built during 1950-2014 was made before questions could be answered. A case study was also made which a total of 90 apartments were analyzed and divided into three eras, the people´s home, the million programme and the neomodernism.

Mitt syfte med projektet är att vitalisera stadsdelen Husby i nordvästra Stockholm. Bryta upp zonerade områden och addera fler och varierade funktioner som definierar nya stråk, länka samman omtyckta områden och överbrygga platser som upplevs otrygga. Sammantaget ger det förutsättningar för ett mer levande stadsliv som attraherar fler att vilja bo, bo kvar och göra bostadskarriär i Husby.Centrala begrepp i projektet är mångfald, trygghet, flexibilitet och hållbarhet. Jag har arbetat med att identifiera, bevara och utveckla kvaliteter i kombination med att öppna upp befintlig bebyggelse som präglas av upprepning, slutenhet och rationella byggmetoder samt addera ny bebyggelse för att få en större mångfald och ett mer flexibelt utbud av både lokaler, bokaler och bostäder men även genom att analysera och bearbeta områdets struktur. Fokus har legat på de trafikseparerade miljöerna och hur de kan vidareutvecklas genom att bland annat addera gångvägar och skapa nya stråk längst tillfartsgatorna och samtidigt bevara kvaliteter som de nivåseparerade korsningarna mellan gångvägarna och bilvägarna erbjuder med säker skolväg och en trygg bilfri miljö för barnen..

Problem: Forskning finns avseende vilka lägespreferenser köpare av småhus vanligen föredrar (Betts & Ely, 2008). Forskning finns även avseende hur marknadsföringspsykologi i form av varumärken påverkar konsumentens val av en vara (Arnold, 1993). Däremot har författarna till denna uppsats inte lyckats hitta annan forskning som kopplar samman marknadsföringsteori och bostadsområden, det vill säga hur varumärket påverkar köparens val av bostadsområde i samspel med praktiska faktorer. Studien vill även undersöka hur trendsättare som exempelvis kända personer och yrkesmän inom bostadsbranschen, kan påverka hur ett bostadsområdes efterfrågan kan komma att öka.Syfte: Studiens syfte är att undersöka vilka faktorer som kan få ett bostadsområde att öka alternativt minska i attraktivitet.Metod: För att komma fram till syftet har både kvalitativa och kvantitativa undersökningar utförts. Genom att noggrant välja ut fastighetsmäklare verksamma i Halmstad, har det genom öppna intervjuer framkommit viktig kunskap om vilka trender som råder på bostadsmarknaden i Halmstad.

Road design with focus to safety has been extensively developed in last decades in Nordic and some other EU countries with the main aim to achieve a decrease in a number of accidents and fatalities on the roads. These countries gained many valuable experiences, but they had to sacrifice great effort, expenses, and time to reach the present art-of-state. The purpose of the Master?s Thesis is to review some design approaches with focus to safety and discuss the general way that they may be applied. The Master?s Thesis studies safety in three levels: (i) general - design standards, national safety policies and road hierarchy; (ii) local authority and road administrator; and (iii) three specific safety countermeasures - junctions, pedestrian crossings and traffic calming.

AbstractIn November 2011 the Swedish Government announced that they were conducting an investigation to examine what impact the conversion of existing rental stock to condominiums could have on the development of the Million programme areas. The proposal of converting rental stocks to condominiums aims to help people living in these neighbourhoods to private ownership, while still allowing people who want to continue to rent their homes to do that. This thesis intends to investigate the effects of the proposed reform from a management perspective. The maintenance of the areas built during the Million Programme gets more neglected every year that passes. The majority of the housing stock is rental properties and extensive renovation of the surface layer, tribes and public spaces are essential in all Million programme areas studied. By transforming a portion of the housing stock into condominiums and by improve the living environment through renovations, these areas would be able to gets more attractive.

This thesis of 15 hp has been implemented at Halmstad University, incollaboration with Saab Dynamics in Linköping. Saab Dynamics is a companyoperating in the defence industry where competition is tough. This necessitatesnew ways to increase efficiency in the company, which is the basis for this thesis.Saab Dynamics wants to introduce simulation driven design. Since SaabDynamics engineers have little experience of simulation, required a usermethodology with clear guidelines. Due to lack of time, they chose to assign thetask to students, which resulted in this thesis.The aim of the thesis is to develop a methodology in mechanical design, wherethe designer uses the FE analysis early in the design process to develop thestructures' mechanical properties.

The parallel bars is used in physical therapy and is mainly used for patients who have to train walking and balance after a stroke or an operation. It consists of two long handrails with two legs on each handrail. These legs go down into two ground-plates and are locked at the wanted height with a pin. The parallel bars is an appreciated device and is used on a daily basis in many care units.The main issue with the manual parallel bars is that it is very difficult and heavy for a single person to adjust the height of it. If a larger adjustment of the height has to be done, the legs have to be adjusted one at a time otherwise the they will be locked.

Rapporten är sammanställd av två kandidatstudenter vid Kungliga tekniska högskolan på högskoleingenjörsprogrammet Byggteknik och design, i samarbete med Säker Vatten AB. Efter tre års studier är detta en examinerande rapport för utbildningen. Rapporten är ämnad för alla typer av läsare, men utan byggingenjörsexamen likt vår, eller med motsvarande kunskapsnivå så kan läsare uppfatta rapporten som svårläst.Metoden för rapporten har varit så att författarna kontinuerligt intervjuat aktörer med olika intressen för hur branschen utvecklar sig. Aktörerna i fråga har alla mångårig erfarenhet eller en relevant utbildning bakom sig. Litteraturstudier har gjorts av föreskrifter, standarder, normer och rapporter som behandlar boendesprinkler, rörförläggningar, legionella och vattenskador.