The purpose of this thesis is to examine the conflict of interest between shareholders, life insurance companies and insurers in stock life insurance companies operated on a mutual basis from an agency-theoretic perspective. Further, this thesis aims to explore from an ownership-theoretical perspective, why this conflict of interest exist. A qualitative research has been performed and the empirical data is foremost based on interviews with persons from the life insurance industry and public prints. The study concludes that the stock life insurance company operated on a mutual basis has two principals whose interests are in conflict. History has shown that stockowners? interests have been prioritized on the expense of the insurers.

In the spring of 2014 Sweco Systems AB were commissioned to design a ventilation system for a newly built preschool in Linköping. Terms from the client was that it cost efficiency would cope with the energy demands that are placed on the building. The unit chosen was a cross-flow heat exchanger, and this work is to compare it with two other heat exchangers to see if a more energy and cost efficient could have been chosen. The heat exchangers that was chosen for the comparison was a rotating- and a counterflow heat exchanger. Simulations have been made to the different heat exchangers by the manufacturers.

I denna rapport undersöks hur mängden organiskt kol, TOC (Totalt organiskt kol), varierar i tid och rum i Mälarens avrinningsområde, samt vad det är som styr TOC-halten i Mälaren. Det är viktigt att förstå dynamiken hos TOC i Mälaren och i dess avrinningsområde eftersom ökat TOC i vattnet påverkar vattenkvaliteten och orsakar problem vid beredning av dricksvatten. TOC kan bland annat reagera med klor/UV-ljus och bilda cancerframkallande ämnen. Det kan också öka antal mikrober i vattnets distributionssystem.Arbetet omfattar analys av samband mellan elementen, transportberäkningar per ytenhet av elementen till Mälaren och en modelleringsansats för ett av avrinningsområdena. Rapporten innehåller även en jämförelse mellan de olika vattenföringsmodellerna samt uppmätt vattenföring för analys av eventuella systematiska skillnader mellan dessa som påverkar beräkningen av TOC och de andra elementens transport till Mälaren.Analysen av sambanden mellan variablerna TOC (mg/l), kaliumpermanganat förbrukning (KMnO4, mg/l), absorbans_F (F=filtrerad), järn (mg/l), mangan (mg/l) och SO4_IC (sulfat mätt med hjälp av jonkromatografi, mg/l), visade att vissa av dessa variabler är korrelerade med varandra.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

CTI- Central Tire Inflation är ett styr- och reglersystem som möjliggör att justera lufttrycket i däcken under färd på virkeslastbilar för att anpassa det till aktuell last och hastighet. Genom att köra med ett lägre däcktryck på virkesfordon är det möjligt att minska kostnaden för skogsbilvägar. SCA Skog vill skapa en CTI-strategi som ska innehålla handlingsplaner för hela kedjan från planering till transport. År 2009 minskade investeringsanslagen för vägar inom SCA Skog och Medelpads skogsförvaltning började bygga vägar som trafikeras av CTI-utrustade fordon. Syftet med arbetet är att utvärdera användningen av CTI åt SCA skog vid Medelpads skogsförvaltning. Datainsamlingen utgjordes av intervjuer med personer vid SCA som har arbetat med CTI någon gång sedan införandet. Totalt intervjuades elva personer. Ett arbetssätt för CTI identifierades.

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

The work with this report has been focused on developing a methodology model for control at purchase. The methodology model covers parts classification, dispatching systems, batch shaping and more. The aim with the methodology model is that it will be used as an aid for a cost effective material planning to increase the value for customer.The work covers also a description of the present situation and the purchase process at Company X. Six parts have been applied, two from each class (A, B and C), in the methodology/model. The parts that have been applied are included in the flow between Company X and their supplier Company Y.Data have been collected trough literature studies, interviews and the company?s business system.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

The Swedish cooperative Lantmännen Ekonomiska Förening has initiated a project labelled "Operation Blåljus" that includes an extensive program for closing down elevators. The number of elevators will be reduced from 92 to approximately 15 after harvest of 2007. The objective of Blåljus is to increase the price of grain with 10 öre/kg. A project has been initiated at the Lantmännen Grain division where the purpose is to provide the farmers with support in their decisions and practical advice how they can load a 35 ton grain truck on 30 minutes. The result from the project will serve as a support system to the farmer in his ambition to achieve cost efficient systems to load a truck with grain on the farm.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Avfall i stort har fått en annan innebörd i dag jämfört med tidigare decennier i och med att det nu går att återanvända, återvinna och utvinna energi ur det. Gips är ett avfall som förekommer som brandskydd i stor omfattning och förut gick majoriteten på deponi. Nya alternativ har dykt upp det är dock fortfarande mycket som går på deponi och det medför miljöproblem, främst i form av läckage av svavel.Syftet med studien var att genom telefonintervjuer se hur hanteringen av gipsavfall uppfattas av aktörer inom byggbranschen, hantering och transport av avfall och olika återvinningscentraler. Men även att se vilka miljörisker de olika aktörerna anser att gipsavfall kan leda till. De aktörer som intervjuades var inom området bygg; NCC, inom området hantering och transport av avfall; Sita och Ragn-Sells, inom området återvinningscentraler; en återvinningscentral från Uppsala och en från Malmö.Slutsatsen blev att aktörerna först och främst försöker återvinna gipset, går inte det är det deponering som är det sätt varpå gipsavfall hanteras.

Göteborg Energi has a surplus of district heating during spring, summer and fall. The heat surplus is due to a constant production of waste heat from oil refineries and heat from waste incineration over the year. It would be desirable to increase the demand for heat and the uptime for the newly built combined heat and power generation plant, Rya Kraftvärmeverk. One alternative could be to integrate Rya Kraftvärmeverk with a pellet production facility. By producing heat, electricity and pellet in a joint process the energy use can be decreased.