Research in solar energy is taking big steps in both solar heating and solar electricity. It´s not only the technologies alone, but also the combination of both solar electricity and solar heating which is what is called a solar hybrid. The idea of a solar hybrid is that a solar cells efficiency decrease with increased temperature and can with help from a solar collector be cooled and the heat can be utilized. This thesis report compares heat production and electricity production with respect of, in first hand, a solar hybrids geometry in the cooler. The theory chapter describes solar heating and how different solar cell technologies work and their environmental impact at the production and how compatible these technologies are for the solar hybrid.

Efficient energy use in restaurantsUmeå Municipality wishes to combine energy issues with food control, and thus help restaurants to become more energy efficient. During March and April 2010, I visited seven restaurants and interviewed restaurant personnel about current state and application of kitchen appliances, using a checklist to make sure that the same questions were asked at all restaurants. The restaurants were all different sizes and offered different kinds of food. The study mostly focuses on energy efficiency by behaviour and not on location or technology. Almost every restaurant that was visited had the potential to improve in one or more areas, such as kitchen appliances, lamps and lighting fixtures, heating, cooling and ventilation.

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.

Lattelement AB in Ornskoldsvik is one of the leading companies in Sweden in composite elements in walls, floors and roofs in particular. The company supplies elements to buildings located with a wide geographical variation, which means that the products are subjected to very different climate with regard to snow, wind and humidity. This places high demands and requires the elements to withstand large variable loads.The elements are made of lightweight beams with flanges of structural timber and beam webs made of OSB. These are bound together by nogging pieces with the same kind of structure. On top of the beams a nailed and glued plywood is added to absorb compressive forces and on the underside of the element a Sheet of steel is added for tensile absorption.These elements are then attached to the building framework in different ways depending on the particular element height, loads and the structual supporting material of the frame work.

The aim of this thesis is to investigate what information needs arise from the interest in music, which sources are preferred, how this information is sought and what part does the public library play in providing music materials. Brenda Dervin`s Sense-Making theory is what serves as a theoretic framework for this study. A qualitative approach was undertaken in the investigation and nine interviews were conducted with people interested in music. Findings indicate that different ways of acquiring information are used depending on the situation in which the information is needed and also what kinds of music people prefer. The main findings of this study suggest that people interested in music are keen to constantly discover new music to perform or listen to.

This study examines the cultural factors which necessitated the establishment of The Music Archives of Småland in 1991 in the city of Växjö. I wanted to know the importance of the local music tradition and the role of those people who worked to create an institution such as this. In order to do this I interviewed the chief collector of early folk music, Magnus Gustafsson, and made use of literary sources to devise questions and evaluate the results of the exercise. In this study I have made use of a model of a musical culture in a society, created by Lundberg and Ternhag, based on the theory of cultural fields by Pierre Bourdieu. According to this model, the stature of a musical culture gives different forms of musical expression certain roles, but these roles can be remodelled, reflecting perhaps political or ideological influence.

The purpose of this study is to find datable interstadial sediments in the core area of the LateWeicheslian ice Sheet extent. Based on geomorphological evidence, three coring sites wereidentified close to the Ultevis plateau in Norrbotten, northern Sweden. Sediment coring wascarried out in two pre-Late Weichselian stream channels and in a sediment basin. Stratigraphyfrom one of the sites, a 100 meter wide meltwater channel, was chosen for further analysis. Thestudied core was 5,93 m long and ended in a lower till unit.

This thesis work includes studies and simulation how magnetization of the translator in a linear generator for wave power can be automated. The translator is the moving component in the generator that is "dressed" with permanent magnets. The translator is magnetized with rectangle-shaped permanent magnets that are today's strongest permanent magnet type of neodymium-iron-boron (NdFeB).Eight equivalent metal Sheets are mounted around the translator. The plates have milled tracks where 106 permanent magnets per Sheet are mounted. Today the assembling of the magnets is done by hand, which is a very tedious and time-consuming work.  This project presents investigations about the automation of the translator magnetization theoretically and simulation results are preformed in ABB's robot simulation software RobotStudio. Even robot-held tool was designed that enables the robot to be able to magnetize the translator in a simple manner.  The investment cost is roughly 1.5 million SEK. With an economic life-time of five years, the investment costs are estimated to 24000 SEK / month.  According to the calculations, this project is very motivated to implement, as it provides savings up to 17 000 SEK per translator which is 10.2 million SEK assuming that the robot cell is operating at full speed the whole year.According to this thesis work the result is a 4x9 meter cell with two industrial robots of the type ABB IRB6650S.The cycle time to magnetize one translator was calculated to about 10 hours.This prototype of project can possibly be implemented in a full-scale production line and performed according to the calculations and simulations presented in the report. Further work is suggested to improve the tool.Lyssna .

If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

The object with this work was to create a simple feeding program for beef cows. Another object was that I could learn more about the properties and functions of Excel and Visual Basic. I used parts of a program I designed a few years ago. This old program was neither user friendly nor had it an appealing layout. Initially I decided how I wanted the new program to appear and on which foundation it should be built. I designed various forms into a spread Sheet, such as lists and multiple choice buttons. Using VBA (Visual Basic for Application) I could create macros, which used the information chosen in the lists and with the multiple choices to calculate the feeding requirement or the feeding plan.

The law of preferential rights has, since the 70?s, given företagshypotek a high priority after a company has claimed bankruptcy. After the costs concerning the insolvent estate and the liens, företagshypotek has received full refund. The effect has been that the unprioritized creditors often have not recieved any of their claims after the bank have re-cieved theirs. Many countries have during the last decades deviated from this law and in 2003, Sweden decided to take the same path.

Beacon AB has been producing Gobos for some time. A Gobo is a small round Sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance Sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance Sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.