The 26th of February 2009 the Swedish government gave a referral to the council of lawregarding the removal of a law concerning mandatory membership at a student union andstudent nation while studying at a university or college in Sweden. This has led to adiscussion amongst the student nations in Uppsala as to how this proposed change will affectthe nations? future operations. Some, including the chairwoman for Kuratorskonventet,Therez Olsson, and the 1Q for Norrland?s student nation, Jon Stridh, have expressed theirworries that this could lead to a decrease in members.

Companies worldwide strive to reduce costs and capital tied up in stock. At the same time, the need for short delivery times requires efficient logistic flows. In order to meet customer demands an efficient warehouse activity is required.The purpose of this study is to develop a model for designing a warehouse system regarding to working environment and safety. The model is primarily designed and based on literature reviews of scientific articles and books, own knowledge and the authors previous work experience in the industry.The thesis has been done at Sandvik AB, the department Precision strip in Sandviken. Sandvik is a high-technology engineering group with advanced products and a world-leading positions within selected areas.

To describe your profession can sometimes be hard. Everyone knows what a music teacher is and what her work includes. But what about a eurhythmic teacher - who knows what she does? By experience my answer is: not many. Inthis essay I have outlined differences in method and lecture planning between a eurhythmic and a music teacher, to be able to find out the answer to my research question - what a eurhythmic teacher can contribute to the school subject music.I chose an observation research where I observed a mixed class with children from fourth and fifth grade.

Efter ett 10 årigt arbete mot att harmonisera direkt beskattning inom EU har Kommissionen lagt fram ett förslag till direktiv avseende en gemensam konsoliderad bolagsskattebas (CCCTB). Syftet med förslaget är att företag som bedriver gränsöverskridande verksamhet endast ska behöva följa en regeluppsättning samt arbeta gentemot en skattemyndighet. Tanken är att resultaten från alla koncernens bolag inom EU slås samman och sedan portioneras ut till koncernföretagen genom en fördelningsnyckel.Kommissionen har angivit att konsolideringen ska medföra att medlemsstaterna kan konkurrera på lika villkor och att fördelningen av skattebasen ska ske rättvist mellan medlemsstaterna. Det finns medlemsstater som är osäkra på förslagets konsekvenser och medlemsstaternas konkurrensmöjligheter efter förslagets antagande. Därav, är syftet med uppsatsen att utreda om fördelningsnyckeln i förslaget medför att skattebasen fördelas rättvist mellan medlemsstaterna genom att medlemsstaterna har möjlighet att konkurrera på lika villkor på den inre marknaden.Fördelningsnyckeln består av tre komponenter; arbetskraft, tillgångar och försäljning.

Due to increasing product availability and higher demands on fast deliveries, the competition between companies is growing. To be able to satisfy the customers? requests an efficient logistics system with short throughput time is required. By using tools associated with Lean production companies are able to make great improvements in their manufacturing systems and reduce lead times to satisfy customer demands.There are two classifications associated with manufacturing, high variety and low volume (HVLV) and low volume and high variety (LVHV). The general belief is that the concept of Lean production is difficult to implement in a production environment with high variety and low volume due to the concept being adapted to mass production.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

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.

During the last years, the importance of sourcing in firms has increased. Globalization, fierce competition and an increased level of outsourcing are common explanations to why firms have highlighted the potential to realize savings and the value creation that the Purchasing department can generate. One trend that follows in parallel with globalization is an increased pressure from society on firms to take responsibility for the impact that its products and services have on the environment. This responsibility creates even more attention as outsourcing involves trade with suppliers in low wage countries, where the level of environmental and social responsibility is not always satisfying. The Purchasing department, the firm?s interface with suppliers should therefore, together with the firm?s Environmental department, play a key role in the firm?s contribution towards sustainable development.

My master?s thesis is a study of acquisition of photographies during 1958-2008. The questions I proceed from is what patterns lies behind the Royal library's acquisition of photography and how the process of acquisition looks like. The theoretical base which I lean on consists partly of a problematization of the process of cultural heritage and partly of organizational theory. The problematization of the process of cultural heritage is my foundation of this essay.

With recent technical development computer aided design and manufacturing has taken amore important role in the product life cycle. New business segments such as Product/ServiceSystems and remanufacturing is emerging. This development demands better control of theproduct data throughout the entire product life cycle. Computer aided design is widelyrecognized and used within the manufacturing industries and in recent years the importance ofDigital manufacturing has increased. One part of Digital manufacturing is paperlessproduction which involves all orders and working instruction shown for example on a screenrather than on a piece of paper.

The acid deposition of sulphur- and nitrogenoxides from combustion of coal and oil cause acidification that lowers pH and gives increased contents of metals and altered aquatic biodiversity in the stream. The liming of lakes and streams, which was introduced to resist the acidification, demand large economic resourses despite of the decreased deposition of the acidifyng substances. Some of the streams are influenced by the acid deposition, while others are naturally acidic. It is therefore importaint to separate the anthropogenically acidified waters from the naturally acidic, in order to optimize the use of governmental fundings for liming. This thesis aims to estimate the acidity status and impact of acidification on 24 catchments upstream liming dispensers, which is part of the liming activities at the County of Dalarna.The acidity status of the streams was classified according to the Swedish Environmental Protection Agency old classification system (Naturvårdsverket 1999) as very acid to acid, with small ability to withstand a pH-change (alkalinity) due to acid deposition.

The purpose of this essay is to acquire variables that explain and may be used as a base for wage estimation in the private sector in Sweden. The factors that are assumed to have an impact on wage estimation are based on earlier Swedish and international studies. Business survey data, which is based upon monthly questions to firms in various sectors of the Swedish economy posed by the Swedish National Institute of Economic Research, will be analyzed to find out weather they have an impact on Swedish wage settings or not. Tests including business survey data are yet rarely frequent, why this essay will be some kind of a pioneer within the area. To estimate significant factors that influence wage setting in Sweden, three different wage equations have been modeled and tested with a regression model.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.

The purpose of this article is partly to find out how the burial grounds are used today and the needs of its visitors, but also to develop the character and expression of future burial grounds. My suggestions focus on burial grounds without religious attributes; something that, according to the burial law (Begravningslagen, 1990:1144), the manager of the burial ground is ordered to obey. In my design I aim to fulfill any requests regarding the place of burial that have been raised during my study. I have chosen the history of burial grounds as my starting point and will subsequently discuss their significance in today's society. I describe what distinguishes the burial ground throughout history from medieval times and onwards. Tradition and religion are closely linked regarding burial rituals.

The interest for functional strength training in golf has grown the last decade and scientists are always trying to find training stategies to improve the biomechanical aspects of the swing. Kinematic sequence contains a proximal-to-distal sequence order towards impact, and an effective kinematic sequence in the down swing begins with a rotation in the pelvis and follows by an activation in thorax, arms and club in the respective order. The rotational torques in the proximal segments wanders through the body and to the more distal segments to create an effective energy ? and power transfer at impact. The x-factor stretch is the seperation between the rotation in the pelvis and the thorax at the top of the back swing and at the beginning of the down swing.