This report summarizes the development of a calculation program estimating the profitability of converting a peak-load oil-fired boiler to pellets. To convert an oil-fired boiler to pellets a new fuel handling system must be designed. Changes also have to be made to some other components. Since there are many different techniques for transportation, storage and treatment of the fuel only the most interesting techniques from Swecos experience and interest were included in the study.The capacity of the different parts in the system was dimensioned based on the power of the boiler after conversion. To estimate prices, installed power and dimensions manufacturers and distributers were contacted.

The purpose of this development project is to create a model for working with a high school project in Electrical and Energy Program. It should be conducted in a form like companies do according to the goals from The Swedish National Agency for Education. In order to fully perform this we use the concept of Young Entrepreneurship. The model is created according to the new conditions from The National Electrical Safety Board. There is now an exception saying that a student during education is released from the demand of employment that is the normal procedure where you are under supervision from a certified electrician. During the project there has been theoretical and practical examinations in order to clear out the advantages and disadvantages using this model, but also to examine whether it is useful in the future and to what extent it can be used. The result indicates that the model is useful and fulfills the goals from The Swedish National Agency for Education but that the model has its limitations and difficulties.

The purpose of this thesis is to investigate the price effect on the initial day of trading of IPOs and the price effect on the announcement day of SEOs on Stockholm Stock Exchange. A second purpose it to conduct studies on which factors influencing the price effects and if these factors can be explained by the same fundamental ideas. Theories regarding capital structure and the pricing of IPOs and SEOs are covered. The capital structure theories involve; Miller and Modigliani's cost of captial theory, Static Tradeoff Model and the Pecking Order. The Efficient Market Hypothesis is presented and previous theories are investigated.

Syftet med denna uppsats är att undersöka om revisionsplikten för små och mikro AB bör finnas kvar eller inte. Inom den Europeiska Unionen (EU) är det endast Sverige och Malta som i nuläget har plikten kvar fullt ut. För att få en uppfattning om vad debatten handlar om har vi i första hand studerat aktuella artiklar. Vi har även använt oss av två olika forskarrapporter inom området och litteratur. Åsikter i debatten har vi även tagit del av genom sju stycken olika intervjuer med anställda hos banker, Skatteverket, revisionsbyråer och ägare i små och mikro AB.

The first four AP-funds have a well-diversified Swedish portfolio, which is managed in similar way as the largest Swedish bank funds. Up until today, there has not been any comparable study that focuses specifically on this part of the AP-funds. Our aim is two-folded; First we will look at how well the AP-funds have managed their Swedish assets compared with Swedish funds of the four largest banks in Sweden during 2002-2006. This will be done by looking at some important key ratios and both absolute and active return. Secondly we will present a descriptive analysis of the management structure within the respective organisations, to be able to draw conclusions regarding the possible deviations in investment return.

Humidity problems and poor ventilation are factors that we associate with poor indoor airquality which are known to negatively affect health. Such problems have decreased with timein Sweden but, in other countries this is still a major problem especially during winter. InChile, this is most common in the central regions of the country, especially the Strait ofMagellan. This issue is primarily due to surface condensation happening indoors which bringsabout dampness which facilitates the growth of fungus and stains, foul odors, metal corrosionand more. This is due to a combination of poor ventilation and insufficient forms of heatingalong with buildings which have no insulation.

Since July 2005 the major companies listed on the Swedish stock exchanges are required to apply the Swedish Code of Corporate Governance. The code states that companies shall have a nomination committee responsible for nominating new board candidates and seek to obtain gender equality in the Board of Directors. This paper examines the trend of board as well as nomination committee composition among Sweden's 60 largest publicly traded companies between 2005 and 2008. Our overall finding is that neither the board nor the nomination committee composition has changed to a notable extent during the period and that the share of newly appointed female board members has actually decreased. However, the trends vary between different sectors.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

The objective for this Master?s thesis is to study literary programs for infants at six Swedish public libraries, their relevance and importance for infants and how the infant?s perspective in the program design and implementation is taken into consideration. The questions I pose are: In which way do the programs take the infants need for development and their literary prerequisites into consideration? Which functions can the programs have for infants? I have used a qualitative method, based on deep interviews with six library staff, working with literary programs. A model was developed based upon Daniel Stern?s theories of the interpersonal world of the infant together with Joseph Appleyard?s reading development theory.

This paper is the result of a case study conducted at Uppåkra Mekaniska AB during the spring of 2006. The task that was presented by Uppåkra was to develop a basis for a decision for the planning activities at the company, so that in the future they can create lot-sizes which are based upon a total cost perspective. Total cost in regards to lot-sizing is defined as the sum of the administrative reordering costs and warehousing cost per stock keeping unit.To collect data a series of interviews and observations were conducted. This data was then used during the lot-sizing simulation and analysis. The 15 units that the simulation was conducted on were grouped into three item classes depending how many different machine setups they required during the production process.

The objective of this thesis is to make a training material for KSU, which shows how radiation affects the different electronic components in a radiological environment.All electronic systems in the presence of high ionizing radiation can experience difficulties and be destroyed.This influence may compromise the control system and thus the safety of a nuclear reactor plant.To achieve this objective requires a description of electronic components and sensors, to better understand its function.This thesis will also show the possible solutions available that the author found interesting.Organizations such as NASA, CERN and ESA have worked to develop electronic components immune to radiation. Those organizations have also developed a test protocol that guarantees to a certain extent the security of electronic components in a radiological environment.Since we know how the material reacts with the radiation, it could develop a material that can be resistant to radiation or like CMOS technology has proposed, to reduce the component to avoid the storage of charge in the oxide.Another solution can be the GRAPHENE. Its features will revolutionize the electronics and provide answer to the radiation problems, Graphene will replace Silicium and the electronic components will only have a few nanometers dimensions so the oxide area also reduces, and in this way avoid the known problem of storage of charge..

The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

Along with the development of technology, the cross-border trade is increasing and therefore there is a need for greater consumer protection. A good consumer protection creates a feeling of safety for the consumer and that by itself may help to increase cross-border trade. This is one of the reasons for why the EU has established regulatory framework for electronic commerce, for example the Directive2000/31/EC. The direc-tive strives to create a similar law for electronic commerce within the European Union. This paper?s main purpose is to ensure that the directive is implemented properly in Swedish law, and if there are other possible ways to achieve the objective, other than the ones that the Swedish legislator has chosen.

Investment costs for eight different type housing systems for dairy cows has been calculated in order to compare the building costs as a function of herd size, shelter type and automatization. A commercial calculation programme for building was used and complemented with prices of equipments specific for dairy cow building. Herd sizes were 120, 250 and 400 cows. The milking equipments were automatic milking system (AMS), parallel parlour with 32 stalls (2x16) and rotary parlour with 24 stalls. Shelter was either insulated equipped with automatic cable driven scrapers on solid alleys, automatic feed wagon on rails, or uninsulated with manual manure handling and a tractor driven mobile mixer wagon on a drive-through feeding table. Building cost per cow or per kg milk was calculated using an average life time and 6 % interest rate and annual milk yield is 9 500 kg/cow and year. Structure effect 3-4 % higher for an insulated structure than in an uninsulated for 400 and 120 herd respectively. This is much lower compared to what is normally argued.

Syftet med detta examensarbete var att skapa en lägesbild över säkerhetsklimatet inom Norrbottens läns landsting och ge information om vilka eventuella insatser som skulle behöva genomföras för att skapa ett gott säkerhetsklimat. De frågeställningar som skulle besvaras i anknytning till syftet var: Hur är det allmänna säkerhetsklimatet inom Norrbottens läns landsting? Hur uppfattar de anställda att ledningen förhåller sig till säkerhet inom Norrbottens läns landsting? Hur uppfattar de anställda att den arbetsgrupp de tillhör förhåller sig till säkerhet inom Norrbottens läns landsting? Är det någon skillnad gällande uppfattningen av säkerhetsarbetet inom Norrbottens läns landsting mellan chefer och medarbetare? Studien innefattade en enkätundersökning med 127 anställda och enkätinstrumentet som användes var Nordic Safety Climate Questionnaire (NOSACQ-50). Resultaten indikerar att säkerhetsklimatnivån var relativt hög inom Norrbottens läns landsting. Säkerheten prioriterades av chefer likväl som av medarbetare.