This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

The purpose of this investigation is to show how politicians state primary goals and how they break them down into secondary objectives within the sector of Child-and education area. This is supposed to create a general image on how the targeting process is handled within the public activity. Finally, this will lead us to what is necessary for the targeting process to work successfully within the public activity.  We have implemented a qualitative study within the two chosen municipalities. This case study is based on personal interviews that are conducted through semi structured questions.

Storm water is rain and melted snow that runs off, primarily from impervious surfaces.Future storm water management is facing the challenges of increased precipitation, asclimate changes, and increased areas of impervious surfaces due to the expansion anddensification of the cities. Impervious surfaces reduce the potential for water to infiltratein the ground leading to increased surface runoff and higher peak discharge.The runoff coefficient is closely related to the percentage of impervious surfaces andrepresents the maximum percentage of a catchment that can contribute to runoff. In thisstudy, the objective was to evaluate the weighted runoff coefficient for three differenturban types; apartment buildings, townhouses and residential areas and a comparisonbetween today and the 1970`s was made.The runoff coefficient was determined by manual mapping of the different surface typesin each area based on data in the form of orthophotos and aerial photographs. The surfacetypes that were mapped were asphalt, permeable areas, tiles, sand/gravel and roof.Tiles and sand/gravel were the most difficult surface types to map. In order to see towhat extent these categories influenced the weighted runoff coefficient a sensitivityanalysis was carried out and the runoff coefficient based on surface type was changed indifferent scenarios.The results of the sensitivity analysis showed that the surface types tiles and sand/gravelhad little impact on the weighted runoff coefficient which in mainly due to the fact thatthe percentage of these surfaces types of the total area is small.The result of the study showed that the largest change in the runoff coefficient occurredin residential areas where the increase in the percentage of impervious surfaces causedby new roofs in the form of porches and garages and from paved or tiled driveways.

From embankment dams is something that has long been noticed and given rise to different questions. The most serious question is if the sludge is a result of inner erosion through the dam, and thus consists of material transported from the dam. Concerns have also been raised whether the sludge could interfere with the systems drainage capacity and thereby lead to high pore pressure in the dam, or if the measurement of seepage is disturbed, as the measuring is usually made via Thomson weirs, which could risk being blocked. The result of this investigation shows that the sludge is a result of the oxidation of iron by iron bacteria, and to the greater part consists of these oxides as well as the bacteria?s own structures. The iron oxidizing bacteria, FeOB, oxides ferrous iron to ferric as a part of their metabolism, and thereby create large quantities of iron(oxy)hydroxides.

Sweden has long had access to low electricity prices due to the wide availability of hydro and nuclear power. This has now changed because of today's rising electricity rates resulting in increasing heating costs for properties, especially in the properties with electric heating systems."Ankaret" is a parish for "Svenska Alliansmissionen", which is located at "Gullbrannagården".The parish has installed electrical radiators and an exhaust ventilation system that makes the energy demand high due to the large ventilation flows. The building was built as the price of electricity was still low and would reduce energy use today by combining its heating system with an air/air heat pump. The heat pump delivers more heat into the room than the electrical energy that it uses. This lowers the electricity needs.

Akademiska hus is a real estate company that specializes in providing Swedish universities with housing facilities for educational and research purposes. The company strives to reduce its use of energy by 40% between the years 2000 and 2025. The aim of this thesis is to determine which measures can be taken to reduce the need of purchased energy in a building that is used by theSwedishUniversityof Agricultural Sciences inUppsala.In order to determine the results of various changes to the building envelope and ventilation system, the building was modelled in the computer simulation program VIP-Energy. Other proposed changes to make the use of energy more efficient concerned water use and lighting. The need of purchased energy can also be reduced by producing electricity or heat on site, using solar energy.Results show that economically viable measures include upgrading windows and faucets, adjusting control systems for ventilation and lighting, and installing roof mounted solar panels for power production.

Ronneby Miljö- och hälsoskyddskontor ville genom undersökningen få information om nitrathalter ienskilda dricksvattenbrunnar inom kommunen, med bakgrund av den nya miljökvalitetsnormen.Riktvärdet för nitrat är 50 mg/l. Halter som överstiger detta bör inte ges till barn under ett års ålder pågrund av risk för methemoglobinemi. Jämförelsen skulle ske mellan områden präglade av jordbrukrespektive skogsbruk, samt mellan grävda och borrade brunnar. Jämförelsen skulle även ske över tiden,mellan 1975-1990 till 2005. Urvalet av provtagningspunkter baserades på en sammanställning frånbefintligt arkiv samt efter en annons i dagspressen.

Begreppet work ?life balance syftar till det arbete kring sponsring av förmåner och arbetssituationen som hjälper den anställde att balansera sitt arbetsliv och sitt privatliv. Då uppfattningen om vad som skapar balans är subjektiv, torde det från företagets sida vara viktigt att veta vad medarbetarna upplever, stödjer och hindrar upplevelsen av balans. Dessutom torde en klar bild över vad som stödjer och vad som hindrar, säkerställa en maximal avkastning av de satsningar som företaget ger personalen. Utifrån detta utformades studiens syfte, vilket var att öka förståelsen för vilka faktorer individer anser stödjer och hindrar upplevelsen av balans.

Construction of wetlands in the agricultural landscape may reduce nitrogen and phosphorus transfer to streams, thereby reducing the eutrophication of lakes and seas. The agriculturalstream Lillån, a tributary to stream Sagån, ends up in Lake Mälaren and is transporting large amounts of these plant nutrients. The aim of this study was to estimate how hypothetical wetlands of different size and location may reduce nitrogen and phosphorus load from stream Lillån. Estimated nutrient retention in several small wetlands was compared to retention in a single large wetland based on existing data from the agricultural stream and from a nearby smaller stream. Retention in the stream was suggested to decrease along with the nutrient concentration in the water.

The numbers of natural disasters caused by extreme weather are increasing through out the world. A large majority of the research concerning the climate shows that this is a trend that can be expected to continue. At the same time the urbanisation is increasing more than ever and for the first time in history more than fifty percent of the population lives in a city. How we build these cities will have a crucial importance for our adaption to the new climate. In Sweden, our capacity for an adaption are high because of our economic situation as well as our rather well built society.

It?s not a new occurrence that girls have higher grades than boys. Statistics show the same at the Kallinge school in Ronneby. There is a great difference between boys and girls in their grades from the ninth class. There are many different factors that affect the pupils.

This is a 15 hp (10 p) thesis in biology at the programme for Horticulture Management at the Swedish University of Agricultural Sciences, Alnarp. In this literature study we have processed, reviewed and arranged facts and research, to make it more available for those who want to know more about establishment or cultivation of mosses. Our client is Fredriksdal?s Museums and Gardens in Helsingborg who are planning to establish a moss garden. The information is meant to be used by Fredriksdal and other similar facilities.

Abstract This degree project examines how much carbon dioxide that emits during the construction phase of a road project. This is to make it possible to compare how the amount of carbon dioxide differentiates between traditional road construction and Swepave construction, which is PEAB?s alternative way to design roads. To make the comparison a calculation tool has been produced. To compare the amount of carbon dioxide emissions a reference project was needed.

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

The company Sol & Energiteknik wanted to examine the possibility to make a standardhouse totally energy independent. Based upon this I have, during the spring of 2007,examined the possibilities available at the market today through litterature studies, contactwith several companies and reading reports at the internet.The first thing to examine has been to determine the energy consumption for a standardhouse, and find out if there are better technologies to be used for energy conservation.My conclusion in this matter is that there are possibilities today for building a house moreenergy efficient.When I had reached the point at which my design for the house was decided, I also hadto choose the different products to use to produce energy as well as to store that energy.To produce heat and electricity to the house I decided to use a wind turbine and a solarwater heater.The most difficult part of designing a house that is energy independent is that theproduced energy must be stored somehow. Storing the heat is relatively easy beacuse theheat can be stored in a large water tank. The electricity is a bigger problem beacuse itmust be stored in batteries, which today are too expensive to be used in a standard house.In the future producing and storing hydrogen might be used to produce electricity, buttoday that technology is both expensive and not tested enough.My final conclusion is that a standard house can not be built to be totally energyindependent today, unless it is very expensive to connect the house to the electricitynetwork. As an alternative solution I came up with a proposal for a house which isconnected to the electricity network and have some amount of own produced energy.This house prooved to be a good investment if you choose to build it today, and it couldbe a very good investment in the long run beacuse energy prices increase every year..