The city?s public environments are meant to be perceived as safe and inviting areas to visit any time of the day. In recent decades the number of vandalism complaints has doubled and graffiti has become so common that it received a separate category in the crime statistics. With this type of impacts in the public environments the experience are precarious and a boring sight. It?s difficult to put a price tag on these types of crimes, the number of unreported cases suspected to be large.

A possible way to reduce pollution and slow down the process of global warming is to increase the usage of renewable energy sources. One of these renewable energy sources is solar power. With the aid of solar panels and solar cells the energy from the sun can be transformed into both heating and electricity. The requirement to use the sun in this fashion is a suitable surface, for example a big roof, an angle between 40-60 degrees and that the surface should be exposed to the south. Almost every farm meets these requirements.

The aim of this study is to examine how European companies? stock price is affected by an announcement about foreign direct investment in one of the BRIC countries. Another aim for the study is to examine if the market reacts differently to the three modes of entry methods in a given BRIC country and to examine if the market reacts differently to different European countries. The study also set out to answer if there were any effects of the three modes of entry that was visible a short time after the announcement. To answer and examine this, the authors used the event study approach. The study was conducted with a sample of 47 companies from France, Norway, Spain, Sweden and Germany.

Bakgrund: Affärspressen publicerar dagligen rekommendationer och riktkurser från aktieanalytiker och dess analyser kan anses ligga till grund för investeringsbeslut hos såväl privata som institutionella investerare. Aktieanalytikers förmåga att prognostisera aktiekurser är ett outforskat område med endast ett fåtal publicerade studier på variabeln riktkurs. Tidigare studier fokuserar på att utvärdera träffsäkerheten i prognoserna men få av dessa bidrar till förståelse kring vad som påverkar prognosfelens storlek.Syfte: Syftet med studien är att analysera aktieanalytikers förmåga att prognostisera framtida aktiekurser.Genomförande: Studiens deduktiva ansats gör att resultat från tidigare studier ligger till grund för formulering av forskningsfrågor och utformning av tänkbara påverkansfaktorer för träffsäkerhet. Träffsäkerheten i riktkurserna analyseras via regressionsanalys där det absoluta prognosfelet är beroende variabel medan de formulerade påverkansfaktorerna är förklarande variabler. Vidare studeras en eventuell närvaro av överoptimism i prognoserna genom att undersöka fördelningen av det relativa prognosfelet via T-test.Resultat: Aktieanalytikers riktkurser påverkas av flertalet faktorer, där ett bolags storlek och beta uppvisar tydligast samband med träffsäkerheten.

In the last years people has become more aware of issues regarding corporate social responsibility. This has led to a more thorough control of big multinational companies, which are often held account of violating social, ethical and environmental values. The term most often used for this is corporate social responsibility (CSR). H&M is a Swedish multinational company and the concept of H&M is fashion to a low price. The material most often used in producing clothes is cotton.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

AbstractEssay in Political Science, autumn 2010. ?ALBA ? A regional integration project with good conditions?? Autor: Anna Sjögren. Course: Political Science, C-level, Tutor: Sten Berglund An essential part of the political science research on regional integration has been about why states join economic unions and what forces drive the process of integration. This essay is a case study on the Latin American regional integration project called ALBA.

Energy price are on the way up to a high level that will not diminish in the future make us to focus more on the sustainable development for a better solution of residential houses. Passive house or low energy housing are one of the solution to make residential more environment friendly, in same time it´s a financial security using less energy, and saving money. The last 10 years in Germany and all around Europe the concept of passive house been developed, and people aim to know more about these concept that leading the market more attractive for passive houses. A passive house is a well designed building highly insulated and air tight with mechanical ventilated system for the whole building envelope that minimizes the use of energy for heating [1].The housing company Mimer has chosen to invest in low energy consumption in every new housing project.  These future plan projects are decided to use less than 75 kwh per square meter annually in purchased energy [2].This thesis is about new constructed passive houses, and focuses on the evaluations of the temperature, and moisture condition for attic, external walls and joist.

In Uppsala CHP Plant, there are six pressure reducing valves to reduce the pressure from 15 to 3 bars, before six absorption heat pumps. During the process the energy is conserved but losses occur in form of exergy. The aim of this thesis is to reduce the losses of exergy. This can be done by letting turbines replace the pressure reducing valves.In this thesis an investigation has been done of the conditions today, the conditions after the change from pressure reducing valves to turbines and a comparison of three different types of turbine solutions. The three examined solutions are one turbine, several helical screw expanders and several small turbines in parallel with asynchronous generators.The six absorption heat pumps have been divided into two groups; one group of four and one group of two absorption heat pumps.

The city?s public environments are meant to be perceived as safe and inviting areas to visit any time of the day. In recent decades the number of vandalism complaints has doubled and graffiti has become so common that it received a separate category in the crime statistics. With this type of impacts in the public environments the experience are precarious and a boring sight. It?s difficult to put a price tag on these types of crimes, the number of unreported cases suspected to be large.

The logistic business Svenska Retursystem AB was founded by the Swedish retail sector in the year 2000, and their introduction of a grey plastic crate to the supply chain for perishable goods changed the situation for the swedish horticultural sector. The new system revealed several challenges to be tackled by all actors, from the small family firm to the bigger organisations. Whereas the initiative comes from the customer himself, from the horticultural sector ?s point of view, a refusal of the new packing is a hard decision to take. It is however interesting that a comparison between the two systems, shows in favour of the corrugated board boxes, not only concerning environmental aspects but also for economical and ergonomical reasons.

In Sweden today so-called "prescribed nature conservation burning" is performed due to the change in silvicultural law, certification and an increased knowledge regarding the field of fire in the forest landscape. The aim is to re-create structures and qualities made by the fire regimes of the past, though on a much smaller geographical scale. The structures and qualities to be re-created are for example broad leaf stands, trees with large diameter, heterogeneous stands regarding variables such as age and diameter. If we increase our knowledge of the constitution of forests characterized by fire, then we will be able to set goals for what achievements to reach both on landscape scale and stand scale. The aim of this paper is to try to describe how a stand from the past was composed regarding mainly the spatial arrangement and compare it with the stand of today in the same place. This to be done by using relict material, that is stumps and dead standing trees.

Background:Life-cycle costing (LCC) is an investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.

Transportkostnaden för rundvirke utgör cirka 15-25 procent av den totala kostnaden för skogsindustrins virkesanskaffning. Trenden i skogsindustrin är att branschen går mot färre och större produktionsenheter, vilket ställer högre krav på en effektiv virkestransport. Detta innefattar hela kedjan från avlägg till processad ved vid industrin. För att kunna hålla ett högt kapacitetsutnyttjande på rundvirkesfordonen är det av största vikt att man minimerar väntetider samt har ett jämnt virkesflöde till industrin. Huvudsyftet med studien var att kvantifiera effekten av ändrade arbetstider och skiftformer för åkerier som levererade virke till Bravikens Pappersbruk och Sågverk under 2013 med avseende på kostnader för rundvirkestransporter.

To provide our company a new business opportunity I have in this essay examined the economical possibilities to sell energy. I have chosen to do a case study on my own farm in this essay. The farm is focused to cropping and also have some properties for hire. The farm is situated in the village of Fjelie and that?s where the opportunity for selling heat are. Fjelie has about forty houses. The idea is to build a plant where straw is being used as fuel.