Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

The purpose of this essay was to try to find out if the optimal farrowing pen exists. By interviewing producers, veterinarians and salesmen and also through a literature study, I have tried to evaluate advantages and disadvantages regarding different types of pen formations and environmental details. The interviews with the producers showed that they all were satisfied with their particular farrowing pen. It also showed that one material can be functional in one farrowing pen but not in another. The determining factor for the outcome of the farrowing pen was the individual experience and the way of thinking of the producers. The veterinarians were of the opinion that there today were no existing farrowing pens that responded to the pigs needs. However, the results on the farms were generally good. The salesmen thought that the production costs could be lower if a sort of a standard pen was used.

Through previous studies during my education, I have experienced that chemical deicing road salt is a known problem, mainly in southern Sweden. Road salt causes damage to the environment and also damage to vehicles and structures such as bridges, etc. Road salt causes vehicles and steel constructions to rust, leading to increased costs for repairs of damage to structures. Road salt also causes damage to the plants and the economy to suffer, when plant material and soil needs to be replaced. In order to get closer to a solution, I put up three questions.

Earlier attempts at mechanising pre-commercial thinning have been met with varying degrees of success. Most attempts have been based on techniques where residual stems are straddled. Early treatment is essential to limit damage on residual trees. One part of the present study is an evaluation of mechanised pre-commercial thinning using the new Vimek 404R. Vimek 404R is a fairly small machine that permits selective removal of stems, making it potentially suitable also for areas overdue for pre-commercial thinning. The study established the level of performance for the machine, as well as the improvement needed to make it an economically viable option.

The purpose of this thesis is to examinethe possibilities for adding a floor to anexisting building using the two materialswood and sheet metal profiles as the loadbearing structure. An apartment buildingfrom the 60s has been used as referencehouse. Two different suggestions for thedesign are presented in the rapport. Oneof them has been analyzed with wood andsheet metal as the load bearing structure.Using the old constructional calculationsand blueprints of the existing buildings,the load bearing capacity has beencalculated. In the calculation programFEM-Design the building has been testedwith the loads that an extra floor wouldgive.

Many studies have been conducted of different types of business networks in recent years. Despite this, there is a lack of research concerning industry-transcending formal networks which are limited to a specific region. We have conducted a case study of Örebro Promotion, which is an industry-transcending network including over 500 members. Örebro is a medium-sized city in the middle of Sweden. The purpose with our study is to create an understanding of why enterprises choose to be a part of the network and what they feel is the gain of their membership.

As the usage of loyalty programs increases, this study takes a new approach to examine how these programs influence consumers? attitudes toward brands. This paper is influenced by the recent findings that question the capability to create a clear picture of the effects of loyalty programs by conducting quantitative research. This is based of the differentiation between attitudes and actions, leading to the fact that quantitative research have only captured the actions of members of loyalty programs. In contrast to that, this paper uses qualitative interviews to create a more in-depth point of view.The paper immerses the reader in the theoretical viewings of what loyalty is and how it emerges from satisfaction.

This project has created a web-application for the service technicians at the paper plant Gruvön. The project was outsourced to the IT-company Sogeti.The application visualizes information about reparation-work of the equipment at the paper plant. The displayed information is work-orders, the status of the work-orders and errors. It is also possible to see the costs and hours spent on reparation-work.. The work-orders and related information is stored in a relational database.The application is created mainly for web-browsers in mobile-phones and tablets.

All new households were to be constructed with "near zero energy house standards" (NZE-house) by the year of 2020. The ambition to construct energy-efficient buildings had to increase rapidly in the spring of 2013.The purpose of this report was to increase the interest for building contractors to construct apartment buildings with passive house standards. By locating and evaluating experiences from an existing passive house a case study including interviews, field visits and document analysis was made. Research of literature regarding other passive houses in Sweden also helped to answer the following questions:- What positive and negative experiences have the study of the passive house meant to the involved stakeholders and residents?- What improvements can be made based on identified experiences?- How can an apartment building be designed as a passive house based on possible improvements?By collecting good and bad experiences, as well as improvements and potential design proposals, a diagram was created designed as a tool for developers when constructing apartment buildings with passive house standards.

In this thesis a rural network in Norrbotten, Sweden, has been to designed and planned with the purpose of improving distribution reliability by exchanging existing overhead lines with underground cables. General network design considerations are discussed as well as the ones for the specific low voltage grid. During the design phase the maximum power of domestic consumers has been estimated using Velander?s method. Currents, voltage drop and impedance of the network have been calculated and fuse operation and selectivity has been considered.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Södra Skogsägarna and the aim of the work was to investigate the economical and biological output after mechanical planting with Eco-Planter compared with traditional manual planting. Eco-Planter is a tool for mechanized planting, fixed at the end of the boom on a conventional harvester. The study confirms that manual planting is less expensive under normal conditions. However, the differences between mechanized and manual planting are not that big and with technical development and/or increased labor costs together with an improved work organization the system with Eco-Planter could be competitive. The biological output, e.g. planting result and survival rate, seems to be quite good.

Through previous studies during my education, I have experienced that chemical deicing road salt is a known problem, mainly in southern Sweden. Road salt causes damage to the environment and also damage to vehicles and structures such as bridges, etc. Road salt causes vehicles and steel constructions to rust, leading to increased costs for repairs of damage to structures. Road salt also causes damage to the plants and the economy to suffer, when plant material and soil needs to be replaced. In order to get closer to a solution, I put up three questions.

AbstractTitle: Environmental demand solutions - a study within real-estate business.Problem statement:Today, the society stands before a permanent accelerated environmental threat. Companiesbecome increasingly over the environmental problems and more companies look over theiractivity and how it influences the environment. Historical the environmental issue has been forgotten and it is first during the end of 1990 the environmental issue intensive has been noticed. Earlier the environmental work?s high costs was the cause, but now the companies realized the weight and the importance of imposing focus on environment commitments and sees it, as an investment.

The aim of this thesis has been to achieve a deeper understanding of how librarians provide adult readers with individually adapted readers´ advisory in public libraries. The focus within this context, has been to find an answer to how the librarians understand what appeal factors the readers are attracted to and what kind of reading experience the readers are looking for to be able to match book and reader.To be able to find answers to our research question we conducted eight interviews with librarians working with readers´ advisory in eight different public libraries in Skåne. Our theoretical standing point for the thesis has been that of Marie L. Radford and Cathrine Sheldrick Ross. Sheldrick Ross provided theories concerning the appeal factors of books.

This master thesis sets out to compare the different public transport modes in Stockholm city.Both energy consumption and air pollution are compared. The chosen transport methods are car,bus and metro.Traditionally the rail industry has had environmental arguments as a strong competitiveadvantage when it comes to passenger transportation. However, in recent years the automotiveindustry has been getting more positive media attention regarding environmental issues, forexample Roger Kemp?s statement that the car is the most environmental friendly passengertransportation mode in the UK. This study will show the environmental advantages of railwaytraffic in cities.The energy sources of the world are not endless and the use of the different sources affects theenvironment in different ways.