There are around 855 000 on-site sewage systems in Sweden and some 1 800 of these are located in the municipality of Sigtuna. The Sigtuna local authority has set the goal that all sewage systems with insufficient function should be improved before the end of year 2010. A malfunctioning on-site sewage system may cause three main problems: spreading of diseases, discharge of eutrophicating compounds and wastage of resources. The municipality strives to reduce these problems already at the stage of granting permits for installation of on site sanitation systems. The municipality has recently adopted new guidelines, which demands certain minimum reductions for different compounds. The guidelines also state that it is preferred that neighboring house-owners cooperate in jointly built and operated sewage systems and that the system should be able to recycle plant nutrients.

This paper investigates whether the traditional accrual based trading strategy first documented by Sloan (1996) can be refined using fundamental analysis. Specifically, this is done by implementing the composite signal F_SCORE introduced by Piotroski (2000) to identify financially strong or weak firms. We find that by applying both investment models simultaneously, in a model we call P_KOMB, the mean market-adjusted return earned by an investor exploiting the accrual anomaly can be increased by 14.8% annually. This is achieved by taking a long position in strong firms (as defined by the composite signal) in the lowest accrual portfolio, while an offsetting short position is taken in weak firms in the highest accrual portfolio, repeated annually between 1997 and 2007. Consistent with prior studies, positive market-adjusted returns can be attained through assessment of accruals as well as key value drivers found in historical financial data.

When protection zones for wells are delineated, it is important to acquire good knowledge about possible travel time from different points in the catchment area to the well. Often, simple analytical methods are used for estimating travel times and the assumption is made that the hydraulic conductivity is relatively homogenous within the aquifer. Nevertheless, many aquifers are strongly heterogeneous which may lead to differences between estimates and actual travel times. As a part of the process to develop improved methods for delineating protection zones for groundwater supply wells, a tracer experiment was performed in a glaciofluvial esker formation in Järlåsa. On the basis of the experiment, a numerical flow model was created for the test site.The purpose of this master?s thesis was to apply the flow model to an aquifer where the hydraulic conductivity shows great variability and should be described by a stochastic distribution.

The industrialization of construction is increasing in Sweden which leads to higher demands of prefabricated components and cells. But what does the business of construction think of the industrialized business and what can be done in order to decrease faults and errors with these products? Today we have many manufacturers who have different technical solutions which might lead to difficulties when assembling components and cells at the building site. But by trying to make a more opened market, with possibly standardized connections details and improving the communication between the different participants, the prefabricated components and cells can be made and assembled with less errors. This is something that needs to be done in order to establish a more secure business, and especially when working with new companies and methods, when using industrialized products..

Tropisk regnskog i Sydostasien är ett av de områden som hyser störst biodiversitet i världen, av vilken stora ytor är hotat. Ön Borneo drabbades av en katastrof åren 1982-1983 efter att väderfenomenet El Niño orsakat torka med vidsträckta skogsbränder som följd. Detta lämnade stora ytor av Borneos skogar i ett undermåligt, sekundärt tillstånd. På grund av detta startades INIKEA projektet med syfte att rehabilitera skogar i regionen kring Tawau vid östkusten av delstaten Sabah i Malaysia. I denna studie undersökte jag resultatet av rehabiliteringsarbetet på krontaket i tre olika skogstyper genom att ta hemisfäriska foton med en digital systemkamera (DSLR).

The purpose of this thesis is to investigate the price effect on the initial day of trading of IPOs and the price effect on the announcement day of SEOs on Stockholm Stock Exchange. A second purpose it to conduct studies on which factors influencing the price effects and if these factors can be explained by the same fundamental ideas. Theories regarding capital structure and the pricing of IPOs and SEOs are covered. The capital structure theories involve; Miller and Modigliani's cost of captial theory, Static Tradeoff Model and the Pecking Order. The Efficient Market Hypothesis is presented and previous theories are investigated.

 Magisteruppsats 15 hp                                                                                                                      Vårterminen 2011ABSTRACT Eva CronquistSamtidskonsten och bildämnet i skolan En undersökning av högskolekurs Samtidskonst i pedagogiskt perspektiv vid Linnéuniversitetet  Contemporary Art in Art EducationA Study up on University Course Samtidskonst i pedagogiskt perspektiv at Linnaeus University  Antal sidor: 53 Uppsatsens syfte är att visa på vilket sätt den samtida konceptuella bildkonsten förändrar en lärandeprocess och på vilket sätt det platsspecifika bildkonstbegreppets metoder kan belysa en kunskapsbildning. Den teoretiska utgångspunken för undersökningen är det sociokulturella perspektivet. Undersökningen vilar på en kvalitativ forskningsstrategi. Uppsatsen synliggör de möjligheter och utmaningar som ett samtida konceptuellt platsspecifik konstbegrepp innebär för bildämnet.  Undersökningen är utförd på material från studenter som gått kursen Samtidkonst i pedagogiskt perspektiv vid Linnéuniversitetet. Resultatet baseras på en kvalitativ analys av insamlade rapporter, bildmaterial och skriftliga svar på utskickade frågor.

Virtual communities are a phenomenon that is becoming more common as the information technology comes with in reach for the general public. This report will bring the theories and construction of a virtual community together. The purpose of this report is to describe the different theories that have emerged from the research within this field and to examine the work procedures that have been used during the development of a site for a MDA-community. The MDA-website is a homepage on the Internet that was developed to bring the students closer together. The report describes the work of the project group, why the website was not completed and at the end the theories are looked at on the basis of the construction of the website..

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.

In this thesis we propose a conceptual plan for thedevelopment of an Agroforestry Training Centre (ATC)in Musoma, Tanzania. The aim is to make a proposalto support peasant education in agroforestry. How canan ATC in Musoma be developed into a stimulatingand educational park suitable for teaching agroforestrymethods to peasant farmers and other potential users?To answer that a field study was conducted to investigatehow our client Vi Agroforestry Programme (Vi) and thetarget groups of the client can benefit from the site.The thesis begins with a short explanation of thecontext, in which the ATC plays a part followed by amethodology chapter. Next are three chapters presentedwhich introduce the reader to the research conductedbefore starting the proposal, these include: results ofliterature studies, study of precedents, and results of fieldstudy.

Prefabricering eller platsbyggt hus? Många ställer sig den frågan. Vad finns det för fördelar respektive nackdelar med prefabgentemot platsbyggt hus? Vilka ritningar behövs och hur går man tillväga?Detta examensarbete är en framtagning på hur man anpassar ett småhus till prefabricering.Platsbyggt hus är ett hus som byggs på plats. Material fraktas dit, förvaras och kapas.Den vanligaste byggmetoden för byggande av hus.Prefabricering av hus är däremot ett hus som byggs i en fabrik eller industri.

New dwellings and commercial buildings in coastal regions has for some time now been a focal point. Old industrial harbours are regenerated into modern living areas with a recreational purpose. In Sweden the marina has not taken part in this development, thus remained in the monotony and large-scale structures of modernism. This graduation thesis looks upon the marina from a landscape architects point of view, where the marina foremost is a social venue. By revealing and discussing the development of the marina, its design and environmental consequence theories of the marinas future is presented. These theories are later tested upon the costal village of Rydebäck, south of Helsingborg. The thesis is structured in three parts: marina knowledge, proposal and resources. In the first part the historical development of the marina from prehistory time to now is discussed.

Turkey?s nearly fifty-year-old aspiration for admittance to the European Union took a crucial step forward with the signing of the Ankara agreement in 1996. The aim of this thesis is to examine the trade effects that evolve from the creation of a customs union. Our objective is to study how Turkey?s trade patterns adapted to the liberalized trade by examining the effects on resource allocation, specialization and welfare.