The use of fossil fuels such as coal and gas are a contributor to the global warming. The climate change is a worldwide problem with far reaching consequences that is believed to be very expensive. The United Nations has been introducing a framework convention on climate change. One component of the convention is the Kyoto protocol. The protocol is obligating the developed countries to decrease their emissions of greenhouse gases by 5.2 percent during the time period 2008-2012.

Förvärvsarbetande kvinnors obetalda arbete och huvudansvar för hem och barn resulterar generellt i en högre total arbetsbelastning jämfört med män. I föreliggande studie användes etablerade självskattningsinstrument för att undersöka hur självskattad stress är relaterad till total arbetsbelastning och om stress och arbetsbelastning varierar i storstad respektive tätort. Totalt deltog 114 sammanboende yrkesarbetande småbarnsmammor med minst ett barn under 12 år. Resultatet indikerar ett samband mellan småbarnsmammors stressbelastning och ansvar för hem och barn oavsett bostadsort, dock är det särskilt markant i tätorter. Den totala arbetsbelastningen var hög, särskilt det obetalda arbetet, men tycktes inte vara relaterad till upplevd stress.

AimThe purpose of this study is to analyze factors that affect the price on tenant-owner apartments in the central parts of Uppsala. Special attention is put on analyzing how the monthly fee and the location affect the price. The hypotheses are that the monthly fee and the distance to the central part of the city have a negative effect on the price. A number of additional price affecting factors was taken in consideration during this study.MethodThis study is mainly based on data supplied to us by Mäklarstatistik. The supplied data consists of information about tenant-owner apartment sales in Uppsala during a year under 2008 and 2009.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Den snabba tillväxten av organiserad brottslighet under de senaste tio åren ger en bra möjlighet att undersöka dess inverkan på brottsförekomst ? ett relativt outforskat område i Sverige. Denna studie syftar till att undersöka hur kommuners brottsfrekvens påverkas av förekomsten av kriminella MC-gäng. En panel med kommundata för åren 1996?2003 ligger till grund för den modell, med kommun- och tidsspecifika effekter, som används för att undersöka effekterna av kriminella MC-gäng på ett antal brottskategorier.

Return handling is often regarded as a slow and complex process. Studies have shown that it is not unusual for a return to cost up to nine times as much as a standard outbound delivery. An efficient return handling process is therefore essential to all competitive companies dealing with logistics. This report investigates, analyzes and gives suggestions on development with the purpose to improve the return handling process at LensLogistics AB in Kista, north of Stockholm, Sweden. The study has been conducted from a deliberately practical point of view in order to suggest improvement suggestions possible to implement and thereby change the entire return handling process.

The project aimed to develop a protective and stabilizing insole called Trailplate for soft andlight shoes. The demand came primarily from off-road runners in France, Switzerland, andAustria. The project was carried out at Icebug, a company that develops shoes mainly forrough terrain. The main focus has been on the trailplate which is designed to fit severaldifferent shoes.Torsional stiffness and bending resistance were the main objectives. To improve the existinginsole, a material with the right features was required.

This report describes the construction work of a radar antenna for the radar systemCARABAS. CARABAS is a long wave airborne ground radar that has been developed bySAAB Microwave Systems and will now be mounted on a small helicopter, Schweizer 300.The antenna should be able to fold up and down. When the radar is in use the antenna islowered and under transport, start and landing the antenna is folded up. An emergency dropfunction should also be included in the design of CARABAS III.The extent of this report includes construction of the antenna, frame structure attached to thehelicopter, mechanism for folding the antenna up and down and mechanism for emergencydrop function. The mechanical design of the antenna and frame structure is based on modaland stress analysis, vibration measurement of Schweizer 300 and frequency analysis, andcalculations regarding aerodynamic drag and mechanics.The exciting frequencies of the helicopter and accelerations at those frequencies weredetermined by vibration measurement and frequency analysis.

Generell anestesi kan ges som inhalationsanestesi eller total intravenös anestesi (TIVA). En förutsägbar anestesi med snabbt uppvaknande och bibehållen vakenhet är en högt önskvärd egenskap oavsett anestesiform. Det råder en klinisk och vetenskaplig diskussion om vilken anestesiform som ger snabbast tidig postoperativ återhämtning. syftet med studien var att jämföra patienters tidiga postoperativa återhämtning efter inhalationsanestesi respektive efter total intravenös anestesi (TIVA). Metoden var en litteraturstudie baserad på 15 vetenskapliga artiklar.

The objective of this thesis is to map the resources and methods used at the department OPPC, at AstraZeneca, and derived from that give suggestions on possible solutions that will increase their productivity.Mapping of the product flow, as well as gathering of process data, has mainly been done using observations, but consultation with the process technicians has also played a great role. Further have theoretical methods been used, based on literature studies, within the areas of Lean production and statistics.The work has incrementally gone forward since the steps taken has been restricted by the irregularity of production which led to the need of creating a fictive production flow. This has affected the lead-time calculations in the way that they are meant to give an indication, rather than an absolute truth, on how different methods described shall be used.The current state analysis showed multiple areas of improvement when defining capacity as value adding time in relation to total throughput time. Using the "standard scenario" as a basis showed that the actual production flow only constituted 50% of the total project time. Further it showed that the workflow contained more non-value adding activities than value adding activities, which is a result of how the work is distributed within the department as well as in the different projects.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

The ever-changing modern health care environment places high demands on leadership skills. The purpose of this study was to describe the causes that effect leadership within the health care services carried out in a municipality. Data was collected by interviewing four health care managers, three registered nurses, eight enrolled nurses and one auxiliary nurse. A qualitative approach based on a content analysis method was conducted in the analysis of the interviews. Latent content deals with relationship aspects and interpretation of deeper underlying meaning of text.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

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.