This thesis calculates and compares the values of improved environmental quality due to future possible investment alternatives in biogas production facilities at Käppalaförbundets Reningsverk (Käppala Sewage Treatment Works) in an attempt to determine which alternative yields the highest such value. Käppala faces three investment alternatives for the usage of biogas. The alternatives are production of vehicle fuel, district heating and thirdly, heat and power production. Estimates of the value of environmental change are calculated for each of the three investment alternatives, and these estimates are then compared. The environmental change in question is the change in discharge levels of carbon dioxide (CO2), nitrogen oxides (NOx), sulphur dioxide (SO2) and particle matter.

Då dagens konsumenter har blivit mer hälsomedvetna, har bättre tillgång på information och är dessutom mer krävande har efterfrågan på mer hälsosamma, säkra och miljövänliga livsmedel ökat starkt de senaste åren (McCluskey, 2000). Företag behöver därför uppmärksamma konsumenters efterfråga och skapa mer miljövänliga produkter för att skapa ett hållbart jordbruk och en mer hållbar produktion. Dock visar studier på att trots ökad medvetenhet och att konsumenter överlag är positivt inställda till ekologiska produkter köper en mindre del ekologiska produkter i verkligheten. Polarbröd är uppdragsgivare för denna uppsats och uppsatsen kommer därför att behandla ekologiskt mjukt bröd. Problemformuleringen för denna studie är: Hur värderar konsumenter ekologiskt bröd?Syftet med denna studie är att hitta konsumenters betalningsvilja för ett ekologiskt bröd.

Total protection is often the option chosen when protecting forests with high environmental values. An alternative to total protection is application of management regimes that do not interrupt continuity of tree cover. This study focuses mainly on continuous cover forestry (CCF) in forest stands already protected. All objects are situated in the county of Jämtland in northwest Sweden. The purpose of the study was to attain a greater knowledge about CCF practices.

This bachelor thesis aims to analyse the Swedish mortgage market and investigate whether it is in a current price bubble or not. Comparisons have been made with Denmark, a country with a market similar to Sweden?s, and where the mortgage market faced a price bubble that crashed in 2008. The housing market in Stockholm has been analysed as a separate market, as it differs from Sweden as a whole in prices and underlying factors to increased prices. The conclusion of this thesis is that not Sweden, nor Stockholm, is currently in a price bubble at the mortgage market.

This report presents the redesign of the online-based non-governmental organization Equalisters? (Rättviseförmedlingen in Swedish) website. It aims to achieve an understanding of how you take into account the user and other stakeholders and their interests when developing a website. The focus was on redesigning an existing website and prioritize the different stakeholders? needs.

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

Title: Access to cultural education in a multi-ethnical context.The right to dance and play an instrument, to paint and work with film is taken for granted by many children in Malmoe today. The agenda explicitely phrases the intent of the publicly financed schools of art for children to reflect the multi-ethnic demographics of the city. Public community music schools of today, incorporate classes in all forms of art and are called "Culture schools". There is a long tradition of teaching and making music to lean on as a music teacher in Sweden. This paper tries to explore how these rights are expressed in the governing documents of the Culture school of Malmoe.

The purpose of this project is to analyze earthing systems for houses. By practical measurements and theoretical analyzes consequences of possible faults, that can occur within the facility and in the low-voltage distribution network, is illustrated.  The reason for this project is that nowadays one has to arrange with a main equipotential bonding system for buildings. Apart from that, if necessary, bathrooms must be provided with a supplementary equipotential bonding system.The practical measurements verify that potential differences in facilities may be due to voltage drops in the PEN conductor between the origin of the electrical installation and the power transformer.Based on the theoretical analyzes of possible faults, it is considered that the requirement for  supplementary equipotential bonding systems for bathrooms in most cases can be questioned, when basic insulation, fault protection, residual current devise and main equipotential bonding system already provides an adequate level of protection.A PEN conductor loss may result in a situation where metallic parts attached to the equipotential bonding system starts working as earth electrodes. Equipotential bonding system may also increase the incidence of stray currents. If TN-C-S systems is provided with a local connection to earth a redundant system against PEN conductor loss is obtained.

Active headsets have been on the market for years and now it is time for something else to enter the stage. The technology of active noise reduction can for exmple also be used in ventilation systems for reducing ventilation noise. An active control system principally consists of four important components, namely the downstream error microphone, the upstream detection or reference microphone, the digital signal processor (DSP) and a loudspeaker. The upstream reference microphone listen to the primary ventilation noise and sends it to the DSP which makes a phase shift to the signal and sends it to the loudspeaker. The loudspeaker sends out the opposite waveform of the incoming one and reduce the primary ventilation noise.

Gotland is famous around the world for its unique nature. The agriculture here has always been an important source of income and part of the identity of the island. But today the profession has low status and hard to survive. How can the interest for farming be increased?Gotlandsgården is an investigation about how the agriculture could develop.

Sammanfattning Titel: Lågkonjunktur ? En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen Författare: Emilio Nilsson, Oscar Kacprzak Handledare: Emil Numminen Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi Syfte: Syftet med uppsatsen är att undersöka och analysera för hur företagets ekonomiska data för den relativt unga IT-sektorn förklarar antal anställda gentemot hur företagets ekonomiska data förklarar nyckeltalet för en äldre mer erfaren bransch som industrisektorn. Metod: Vi har samlat ihop kvartalsrapporter från 1999 års första kvartal till 2009 års första kvartal för totalt 10 stycken företag som vi bedömt lämpliga för studien, 5 företag från IT-branschen samt 5 företag från industribranschen. Vi har därefter fört regressionsanalyser med antal anställda som Y-variabel och totala intäkter, aktienivå, rörelsekostnader samt rörelseresultat som X-variabler för att finna korrelationen däremellan. Slutsats: De framkomna resultaten från regressionsanalyserna pekar på att det finns skillnader branscherna emellan.

The goal of this study is to examine what five teacher?s impression of the teacher?s role is in their previous years. How important the ?joy at work? is in relation with the educational progress? And what aspects that contributes to the? joy at work? and what obstacles that stops them. The essay will also go through the concepts of a teacher role, with connection to the theoretical perspectives of Csikszentmihalyi?s Flow and Antonovsky?s Salutogenesis (KASAM).The method I used was interviewing five teachers and I used Larsen?s chapter of ?content analysis? as a basis, I also used Flow and KASAM as theoretical references in my analysis.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.

Rapid urbanisation is putting strains on both the landscape and the city dwellers and the pressure on planning for sustainable and equitable cities is crucial. As many cities in Sub-Saharan Africa are expanding, city planning has trouble keeping up to meet the needs of the growing amount of urban dwellers. Many cities have also been planned with the cars in focus and the needs and comfort of the pedestrians have been overlooked. The capacity of institutions is limited due to centralized government and bureaucracy, as well as corruption. Planning is erratically implemented and it is difficult to know what will happen.