The Swedish Government has set a target to reduce energy consumption through energy efficiency within the construction and real estate Sector. The purpose of the study is to examine how energy efficiency within this Sector could affect the district heating volume in the future, on basis of Vattenfalls district heating system in Uppsala.An Excel model has been created to study how energy effficiency measures affects district heating demand in buildings by 2045, based on technical and economicalconditions. Furthermore, an interview study has been conducted to examine incentives for district heating customers to invest in energy efficiency measures.Result of the Excel model shows that the district heating volume of Vattenfall in 2045 is expected to 931 GWh, which corresponds to a volume decrease of 10,6 %. Based on the study?s theoretical framework only 15 %, 1 024 GWh, of the technical-economical potential is assumed to be implemented.

There are two groups of haulage contractors in roundwood transport , those who are contracted direct by the transport buyer and those who are connected to a freight company which in its turn is contracted by the transport buyer. Today the roundwood haulage is dominated by contractors with one to two lorries. The effort of coordinating transportation for a transport buyer is dependent on how many communication contacts that must be managed (how many individual haulage contractors the transport buyer has to work with). A structural change in the Sector that leads to a decrease in the number of haulage contractors but an increase in the capacity of each contractor, makes it possible for a transport buyer to coordinate transports with fewer communication contacts. The reason why a company reaches a certain size can be explained by the number of contracts it makes and manages.

 Performance appraisals- a study of the performance appraisals significance as a tool for development in the public Sector.Anders Larsson and Åsalill OlssonPerformance appraisals have been given a central role in leading businesses in the public Sector and are seen as a tool to create development opportunities and achieve better results. This has resulted that performance appraisal in many organizations takes up capacity and time. This was the starting point of our interest to study whether the time spent on performance appraisals effectively pays for itself in the organization, in other words whether the effects expected actually are achieved. The paper examines first line managers` views on staff appraisal purposes and effects of a function within the Landstinget. The survey design, methodology and transaction are of qualitative and quantitative method with three different sources: literature review of previous research, interviews with first line managers in Landstinget Västmanland and the results from an employee satisfaction survey conducted on behalf of Landstinget Västmanland.

Our reason for this study is to research how non- profit organizations focused on fundraising, market themselves to create and keep the relationships with their potential and existing contributors. With this study we also want to create an image of the meaning of marketing, applied to non- profit organizations focused on fundraisings, struggle towards attracting more contributors. We also aim to research what our respondents believe will be the outcomes of marketing on nonprofit organizations in the future. For this essay we have chosen a qualitative method which consists of six interviews with respondents whom have different knowledge and experiences of the non- profit Sector. We chose this method to be able to view our main subject from different aspects and through the interviews also form a more profound picture of the non- profit Sector and also, finally, se what the respondents think about the issue.

The real estate industry is a Sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the Sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

This Masters Degree thesis aims at giving an answer to what underlying ideologies are at work in digitizing our cultural heritage. Other questions to be answered are who are benefiting from a digitized cultural heritage and who are not, and what different opinions about digitizing our cultural heritage can be identified. Two studies are made in this thesis, one of Swedish political documents that concern digitizing our cultural heritage, libraries, museums and archives, and the other one is a study of documentation of three Swedish digitizing projects. In the first study three different, but closely associated ideologies are identified, namely a preserving, b giving access and c a mixture of both, and these are shown in a model. In the second study this model is then used to identify the ideologies of one project from each Sector of the so called ABM-Sector Archives, Libraries and Museums.

This report focuses on work schedules in the retail Sector, where work schedules are dynamic and change according to the needs and work schedule is a requirement for an effective structure of the work. This structure is important for maintaining a good order and all this is a requirement for a profitable business for both long and short term future. Work schedule also contributes to safety at the workplace. The purpose of this study was to investigate the transfer of knowledge by work schedules. The HRM employee we interviewed worked in Reitan Servicehandel Sverige AB which includes 7-Eleven, Pressbyrån and Shell.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

Environmental issues and sustainable development is a high priority in today?s society and has received substantial attention lately. In the inaugural speech it is expressed that the goal for the IT?politics is a sustainable information society for everyone, which can be achieved by using IT to support sustainable growth. The Ministry of Enterprise, Energy and Communications has developed a document which outlines three specific proposals on what the government should focus on during a three?year period (2008?2010) that with the use of IT will contribute to a sustainable society.

The real estate industry is a Sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the Sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The usability of the Internet increases for every year. The Weblog phenomenon makes it possible for anyone to easily publish, find information and get in touch with other people through the net. This Essay treats the possibilities the Weblog medium offer Swedish libraries and librarians in library contexts. The purpose of the study is to examine the Web phenomenon: Weblogs, and their significance for a total of eleven Library Heads and librarians together with their view on the Weblog activity at each library connected Weblog, to get comprehension and new knowledge on the usability of Weblogs in the library Sector. The foundation for the Essay consists of a qualitative interview study, built on asynchronous e-mail interviews and telephone interviews with blogging librarians and Heads of libraries.

Aim:The aim of the study was to describe the experience of working environment in open plan office within IT- Sector.Background:Previously was the most common office model cell office, open plan office is now the most common. A good working environment in theise two office types needs different attributes. A theory to explain relationship between health and unhealth is Karasek and Theorells demand- control- supportmodel.Method:A qualitative interview study was performed to gain a deeper understanding of the experience of working in open plan office within IT- Sector. Ten informants from two different organizations were chosen. The result has been analyzed with qualitative content analysis.Results:The analyses resulted in three themes and six sub-themes.

Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building Sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new lawMethod: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies.

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.

This examine illustrates the section heads' and caregiving staffs' perceptions of the influence of New Public Management (NPM) in public retirement homes in Malmö. A central theme is to investigate if the main features of New Public Management are noticeable and if that's the case, are the consequences an advantage or disadvantage? The main features of New Public Management in this examine are: decentralization, competition, internal market, cost- conscious, management by objectives with a focus on results and costumer focus. To reach answers to the questions above, a quantitative and a qualitative approach has been chosen. The study is based on 41 questionnaires with enrolled nurses/nurse's assistants and four semi-structured interviews with section heads of retirement homes. Four different retirement homes have been participated in this study.