Energy supply in Sweden year 2011 amounted to 577 TWh. The final energy consumption for industrial, residential and service was 379 TWh. Sweden has energy policy goals to reduce energy use in buildings. One of these goals is to reduce the energy use by 20 % in 2020 compared to the year 1995. An important step to achieve this goal is to target energy efficiency measures in existing buildings.

The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

I förskolans läroplan beskrivs att pedagoger ska lägga stor vikt vid att uppmuntra varje barn till att utveckla sitt språk. Under verksamhetsförlagda delar av utbildningen och arbete på förskolor har vi sett att små barn ibland får stå åt sidan för att gynna verksamhet för äldre barn. Att låta barn utveckla sitt språk med stöd av pedagoger och en social miljö är något som påverkar oss resten av livet. Att behärska språket är en nödvändighet i samhället. Syftet med studien är att synliggöra verksamma pedagogers arbete med ett- till treåringars språkutveckling i förskolan.

I förskolans läroplan beskrivs att pedagoger ska lägga stor vikt vid att uppmuntra varje barn till att utveckla sitt språk. Under verksamhetsförlagda delar av utbildningen och arbete på förskolor har vi sett att små barn ibland får stå åt sidan för att gynna verksamhet för äldre barn. Att låta barn utveckla sitt språk med stöd av pedagoger och en social miljö är något som påverkar oss resten av livet. Att behärska språket är en nödvändighet i samhället. Syftet med studien är att synliggöra verksamma pedagogers arbete med ett- till treåringars språkutveckling i förskolan.

Introduction and background: The 1990s crisis and the global financial crisis year 2008 shows the same indications that the property market was affected negative. The Swedish Property companies had a difficult time on the market when the crisis led to decreased property trade and financing problems for the Property companies. The Swedish property companies became less attractive on the market and contributed to a drop in prices on investment property.Purpose: The purpose of this essay is to examine if there is any relation between the Swedish Property companies impairments on their investment property and the global financial crisis year 2008.Method: The essay is based on a quantitative study where we examined Swedish Property companies? annual reports. We answered our questions and our purpose from the empirical data that we collected from the annual reports.Conclusions: The study resulted in that we found a correlation between the Swedish Property companies? impairments on their investment properties and the global financial crisis year 2008.

Abstrakt -  As energy prices rise, energy-saving in buildings is becoming increasingly important. By applying different construction and installation technologies, to new buildings the energy consumption can be reduced effectively, compared to similar existing buildings. These technical measures are often an investment in the long term and will reduce energy costs significantly. The purpose of this report is to show how to reduce energy consumption in a small house. It is presented in this report that both building's technical saving arrangements (the sealing of a building) and an installation technical arrangement (changing from the F-system to the FTX-system) would reduce energy consumption in newly built detached houses, if compared with a similar existing house but without these technical measures. The report presents also detailed calculations showing how much energy an existing 2-storey house, built in the year 2007 in Eskilstuna, consumes and how much energy would be saved if these corrective measures were applied to a new building. It is also reported how much money would be saved each year over a 10 year period if the measures were applied. The results show that both solutions are a good investment in the reduction of energy consumption and hence the cost involved. Keywords: energy, heat energy, infiltration, FTX-system, free temperature effectively. .

Background During the child?s first year of life there is a continuous contact with the Child Health Services (CHS) and the parents feel confident and involved. After the first year, the visits to the CHS is reduced at the same time as the everyday life changes for the family as the child starts going to day-care and the parents often go back to work.Aim To examine what it is like being a parent to children aged one to five and what kind of parenting support parents of children aged one to five are in need of.Method Semi-structured interviews were used to interview 25 parents in 21 telephone interviews and one focus group with 4 parents. The recruiting of parents was done on site at one open day-care and with the help of CHS nurses in Sweden. There were 10 men and 15 women.

The horses? natural behaviour is easier to satisfy in a loose-housing system than housed in a traditional box. Law?s and science suggest that we should house horses in loose-housing, which improve the horse possibility to perform natural behaviours, to interact socially with other horses and to have more possibility to movement. It?s more timesaving in a working population aspect and a economic gain in materials. We noticed that it?s different opinions about what people in the horse society thinks about having youngsters housed in a loose-housing system.

A quantitative study of student opinions of litterary teachings of upper secondary school pupils in their last year of education at the level..

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).

This report deals with life-history variation for Eurasian perch (Perca fluviatilis L.), with special emphasis on age and size at maturity in females, in perch populations that have changed in size distribution. The collection of fish samples was made with multimesh gill nets year 2011. The perch?s length, height, weight, status of gonads has been analyzed, and by observing the opercular bone the age has been determined. In two lakes close to Umeå in northern Sweden, Fisksjön and Ängersjön, the live-history traits of perch have been studied.

Föräldraskattningsformuläret The Swedish Communicative Development Inventory (SCDI-III) är en modifierad form av MacArthur-Bates Communicative Development Inventorys tredje form (CDI-III), och har tagits fram som ett forskningsinstrument för undersökning av språkförmågan hos barn i åldersgruppen 2;6-4;0 år.Det är av stor betydelse att barn i riskzonen för att utveckla en språkstörning upptäcks i tid för att språket ska kunna stimuleras under gynnsamma utvecklingsfaser. Kliniskt verksamma personer har givit uttryck för ett behov av ett material som kan ge en överblick av ett barns språkförmåga inför vidare språkutredning. Behovet av ett sådant material bidrog till att validiteten hos SCDI-III behövde undersökas, vilket utgjorde grunden för föreliggande studie. Syftet var att validera det redan normerade föräldraskattningsformuläret SCDI-III med etablerade språktest för att undersöka om det kan användas för att identifiera barn som ligger i riskzonen för språkstörning.Fyrtioen barn (21 flickor och 20 pojkar) i åldersgruppen 3;0-3;11 med svenska som modersmål, och 41 vårdnadshavare deltog i studien. Barnens grammatiska förmågor undersöktes med valideringsinstrumenten SIT (Språkligt Impressivt Test) och Gramba (Grammatiktest för barn) och deras lexikala förmågor undersöktes med BNT (Boston Naming Test) och PPVT-III (Peabody Picture Vocabulary Test).

Today in Sweden the concept of the greyzone students that stands between the nine-year compulsory school and special school for mentally retarded children is recognised in different studies and reports. It is not obvious for this group of students to decide which category best can comply with their needs. Should they go in nine-year compulsory school or special school for mentally retarded children? In the last years there have been alarming rapports about how the share of students in special school increases. A study shows that the greyzone students are a group that distinctly is on the increase in the special school.

The Swedish government has introduced a goal to reduce the energy intensity by 20% to the year 2020. To reach this goal actions need to be taken throughout the energy sector which includes residential and commercial buildings. This thesis considers the possibility to reduce the energy usage in a building located close to Uppsala. The analyzed building is a combined office, cafeteria and entrance and was completed about half a year before this project started. Therefore the measures presented for a more energy efficient building are presented as measures for future constructions.Simulations have been made in VIP-Energy, a dynamic energy calculation program.

This paper describes a study examining four different GARCH models AR(1)-GARCH(1,1), AR(1)-EGARCH(1,1), AR(1)-APGARCH(1,1) and AR(1)-GJR-GARCH(1,1), and their ability to predict future volatility and thereby providing more reliable estimates for Value-at-Risk. The study is based on daily observations for the return of the OMX Stockholm 30 Index, during the time period 31st December 1996 to 29th December 2006. The coefficients for these GARCH models have been estimated using a five-year rolling estimation window, with one-year lags, for five different in-sample-periods. These five in-sample-periods, and the coefficients given by them, have been used to generate five out-of-sample predictions for the volatility in each year. Using these volatility predictions, the daily Value-at-Risk has been calculated for confidence intervals of 90 percent, 95 percent, and 99 percent, respectively, during the time period between 1st January 2001 and 29th December 2006.