European Union has made a new decision that all new built houses by 2020 shallbe near-zero energy houses. Boverket?s definition of near-zero energy housesintends buildings with good energy performance in which a proportion of theamount of energy that must be added to the building is made of renewable energy.Passive House is a set of requirements from FEBY designed to build energyefficient buildings. This is achieved by reducing loss of heat through the buildingenvelope and to take advantage of the passive heat from solar radiation,installation and heat sources like people living in the house.This project has been made with help of Anebyhus and one of their model houseshave been examined from the report?s issues, including Anebyhus?s energyperformance, requirements for the manufacturing and assembly, how theenvelope must be improved to fulfill the requirements for the Passive House andwhat energy calculation programs are available on the market.The report aims to provide solutions for energy efficient houses that are adaptedfor production of house building.Two visits to Anebyhus has been done to study their manufacture and assemblyof building elements.

Långtidsbehandling med ventilator utan tillräcklig befuktning kan torka ut en patients luftvägarmed olika komplikationer som följd. Målet för detta examensarbete var att utveckla en ny teknikför att befukta och värma inandningsgasen. Ett fungerande koncept och en prototyp som styrkerkonceptet skulle tas fram.Marknaden för befuktare studerades och de vanligast använda befuktningsmetoderna granskadesför att hitta svagheter som behövde åtgärdas. De två vanligaste befuktartyperna är HeatedHumidifier och Heat and Moisture Exchanger. Den främsta nackdelen med Heated Humidifiervar dess tendens att övermätta luften med kondensutfällning som följd, och med Heat andMoisture Exhanger att inte tillräckliga fukt- och temperaturnivåer nåddes.Därför togs en ny design fram med målet att kunna styra fukt och temperatur oberoende avvarandra.

Vad gäller reglerna om tidigare års underskott utgör koncernbidragsspärren en spärregel till den annars gällande huvudregeln att tidigare års förluster får kvittas mot framtida vinster. Koncernbidragsspärren inträder vid ägarförändringar och innebär förenklat att ett underskottsföretag är förhindrat att, under en period om fem år, kvitta kvarstående underskott mot koncernbidrag som underskottsföretaget mottar från företag som inte ingick i koncernen före ägarförändringen (nya företag). Underskott som uppkommer efter ägarförändringen får dock kvittas mot koncernbidrag från nya företag.Uppsatsen syftar till att analysera och granska reglerna om koncernbidragsspärren ur ett företagsperspektiv, vilket innebär att uppsatsen ser till reglernas bakomliggande syfte och till hur reglerna fungerar vid en praktisk tillämpning. Uppsatsen har ett särskilt fokus kring i vilken turordning koncernbidrag ska beaktas vid avräkning mot befintliga underskott när ett underskottsföretag mottar koncernbidrag både från gamla och nya företag i en koncern. I RÅ 2008 ref.

The chow-chow breed is considered to have a low fertility and this report is an in depth study of the reproductive functions of this breed in Sweden. Only 53 % of the Chow-chow matings results in litters. Previous studies of other breeds in commercial kennels shows mating results around 85-90 %, but this has not been investigated in hobby kennels and most Chow-chows which are bred from in Sweden, are kept as family pets. Contrary to most other breeds, Chow-chows show a seasonal reproductive pattern and most litters are born in the autumn. The influence of the month of mating on pregnancy rate and litter size was found to be not significant, but can be considered a trend. Thirty-nine females with previous known fertility problems where studied. Some of them had reached puberty extremely early, at an age between 4-5 months, and many of the bitches showed great fluctuations in intervals between oestrus cycles. Some of the females showed abnormalities such as very short oestrus intervals of only 2-3 months, probably without ovulating.

Långtidsbehandling med ventilator utan tillräcklig befuktning kan torka ut en patients luftvägarmed olika komplikationer som följd. Målet för detta examensarbete var att utveckla en ny teknikför att befukta och värma inandningsgasen. Ett fungerande koncept och en prototyp som styrkerkonceptet skulle tas fram.Marknaden för befuktare studerades och de vanligast använda befuktningsmetoderna granskadesför att hitta svagheter som behövde åtgärdas. De två vanligaste befuktartyperna är HeatedHumidifier och Heat and Moisture Exchanger. Den främsta nackdelen med Heated Humidifiervar dess tendens att övermätta luften med kondensutfällning som följd, och med Heat andMoisture Exhanger att inte tillräckliga fukt- och temperaturnivåer nåddes.Därför togs en ny design fram med målet att kunna styra fukt och temperatur oberoende avvarandra.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Each year, Heterobasidion spp. is a major cause of economic losses to forestry in the northernhemisphere, including Sweden. New results indicate that pre?commercial thinnings could be at riskfor Heterobasidion spp. infections.

Lining techniques such as nap bonding and mist lining were developed in the late 20th century and have gained popularity alongside with the increased use of acrylic emulsions as adhesives. The ability of the adhesive to create a nap bond to the canvases without penetrating the fibers has shown advantages regarding reversibility. In addition, the use of moisture, heat and pressure is reduced, which can be advantageous for more sensitive paintings. These lining techniques have been included in several studies where reversibility, minimal intervention and respect for the individual requirements and problems of each object have been the focus. The adaptability of the methods has been confirmed and to further explore the adaptability, this study consists of three simpler application techniques with the adhesive Lascaux 303 HV on mockups.

Beans are a global source of plant-based protein, and in some countries, they constitute a primary source of protein intake. With ongoing climate change, including rising temperatures, it is necessary to adapt beans to ensure a reliable food supply. An important mechanism that many plants have, to cope with high temperatures, is cooling through transpiration. During transpiration, stomata open and release water vapor. Water molecules use heat energy from the leaf to convert into gas, thereby cooling the leaf.

Local charges may induce people to change their pattern of consumption by influencing investments and acts in certain directions. Some charges could for example give people incentives to use less natural resources. This study investigates four different local charges and whether they benefit an economical management with natural resources or not. This is carried out by investigating whether there is a polarity between local charges that may influence environmental actions or goods, and effective pollution control set to achieve certain nationally determined environmental goals. The study includes two economic perspectives and investigates on the one hand whether local charges counteract governmental subsidies and on the other hand whether the charges vary between the different municipalities since large differences may lead to cost inefficiency.

Hudiksvall Municipality will build a new preschool. The goal is that the pre-school should reflect the municipality's environmental goals and meet building regulations. The wall structures that are compared in the report is an insulated wooden frame and a frame of lightweight concrete blocks from H + HWall structures are compared within the areas of U-values, air tightness, thermal storage capacity, fire ratings, moisture, durability, emissions and environment. In these categories the two wall structures will be rated in a scale from 1 to 5 and then the categories are weighted against each other. The weighting is based on Hudiksvall Municipality's assessment of the categories importanse for their final selection.The results of the comparison show that the concrete structure is recommended for the construction of pre-school with 27.55 points against the wooden structures 23.70 points.

This examination paper is a study of the indoor climate in a theatre and a practice room for orchestras placed in Sickla in Stockholm. The designer of the ventilation system wondered if he had managed too make a good environment for the users and he also wondered which of the rooms that had the most desirable climate. The project includes polls for visitors, interviews of people connected to the rooms and measurements of the physical environment. The results show a small dissatisfaction about the thermal indoor climate, it?s a little bit to cold and the air draws.

As break downs of production transformers are costly and often result in long outages it is essential for reliability of operation that the transformers are manufactured to be robust. The aim of this M.Sc. thesis is to investigate if deviations should be made from the standard IEC 60076 ? Power Transformers in order to describe a robust large power transformer for procurement.The investigation has been conducted in three stages. In the first stage a definition of the term robust was developed in consultation with the client Vattenfall Vattenkraft.

Africa is expected to go through a rapid urbanization over the next four decades and the demand for food is increasing in the rapidly growing urban and peri-urban (UPU) areas. Keeping livestock in urban areas is in particular associated with health hazards. This is due to close interaction between humans and animals, and it has been shown that zoonotic diseases are increasing in urban areas. The benefits of urban and peri-urban agriculture (UPA) are related to improved food security, in particular among low-income groups. Apart from the negative public health impact of zoonotic diseases, animal disease could have a devastating impact on the economy and food security of many households in these areas. In the present study, three important endemic diseases, including brucellosis, salmonellosis and Bovine viral diarrhea (BVD), were analyzed in regard to seroprevalence and risk factors.

This essay analyzes the market for entertainment software by identifying and explain the products typical properties, in addition i clarifies the behavior of consumers and producers. One of the most important property related to software is the ease with which it can be reproduced. When such reproduction is done illicit it´s called piracy. The software industry often claims that piracy leads to big losses for the companies as well as in welfare, the essay clarifies that this doesn´t has to be the case. On the contrary the possibility to cheap production and distribution may lead to an increased welfare.