Distrilux International AB, a company within the Electrolux-group, works among other things with storing of products from other companies in the Electrolux-group. This rapport contains a cost analysis of the two Distrilux warehouses in Motala and Mariestad. The company offers five services in these warehouses, in-loading of products from a local factory and from external factories, storing, out-loading of products to Sweden (domestic) and for export. Since there has been some hesitation of the accuracy of the price-model of today, a master's thesis has been advertised. The purpose of the thesis has been to investigate the agreement of the price-model of today and the apportionment of the costing in warehouses.The main problem is to determine which activities is to be considered important in the price-model.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

There is a need for examining the accessibility of public web sites and for several reasons. First, public organizations possess considerable amounts information of interest to its citizens and which ought to be easily accessible. Secondly, international and national guidelines for web publishing support the different types of requirements experienced by web users and, in particular, with regard to accessibility for people with disabilities. The thesis examines the design of public web sites from two different aspects. Web sites can be built up and structured from the management view of the public organization, or, they can be constructed with a view to user needs and requirements.

In this thesis I try to examine the consumtion among people that are retired and therefore can be considered as being in the third age. This studie is carried out in Norrköping, with interviews of people living in or close to Norrköping. I have used theories about the third age, consumtion and the space of the city. I have examined the importance of the city space as a meeting place and where the elderly buy the things they need for there everyday life. I also try to examine if the things they buy has an importance that goes beyond the immediate use, such as communicating a persons status to others.

Grief research generally demonstrates that children and teenagers who have lost a parent in suiciderisk developing severe psychological and physical morbidity, as well as social disabilities, in adultlife as a result of traumatic aspects of the death and complicated grief reactions. The youngbereaved also run a highly increased risk of developing suicidal behaviour or to commit suicidethemselves. Despite these alarming reports, the research field is poorly explored and studies thattake an interest in the long-term consequences and the subjective experiences of the bereavedyoungsters are lacking. A qualitative study using narrative methods has been carried out toexamine the experiences of four young women, who during adolescence lost a father in suicide.The study specifically focuses on the grief process, the short- and long-term consequences, and theneed for social support in relation to family, extended network and society. The study reveals thatthe women?s traumatic loss has shattered their basic assumptions about the world as a safe andmeaningful place.

This essay examines middle school students? understanding of a text read aloud to them in English and the connection between the degree of listening comprehension and the expected increase of vocabulary throughout middle school. The same listening comprehension test was carried out in grades 4, 5 and 6 in a middle school in order to survey differences in English listening comprehension in regard to the ability to reproduce the content of an oral text. The result shows that there was a progression from level to level when it comes to comprehension and the number of words reproduced and that this progression was most noticeable between grades 4 and 5..

According to the Board of Forestry, in Västerbotten, many natural regenerations of Scots pine (Pinus sylvestris) carried out on privately owned forest in the middle of 1990 in Västerbotten have rendered a bad regeneration outcome and will provide a low future forest production. The Board of Forestry believes that the negative result can be explained by the fact that the regeneration has been carried out in wrong locations and that scarification failed to work as planned. In order for an accepted rate of regeneration the guidelines of the Forrest Act require, not less than 10 years after final cutting at natural regeneration, that there should be at least 1300 (site indices 16 m) - 1700 (site indices 20 m) main crop stems per hectare. Main crop stems are defined as stems according to the place of growth and appropriate tree type, in addition with regard to quality, stage of development and damage risk have a prospect of succeeding. In addition main crop stems should be separated by surface so that the proportion sample plots with 3 meters radius, and lack main crop stems, are not more than 10 % of site indices 14 meters or higher.

This study focuses on the internal marketing and how it affects the complaints by companies? communication control. Our purpose with this subject is to increase the understanding of which components affects the relation between internal marketing, communication control and complaints. We have chosen the subject, internal marketing because it caught our interest in an earlier course. On the basis of the literature of costumer complaint there have not been so much research about it and that is why we have chosen this perspective on internal marketing.This study is based on a qualitative approach.

This essay examines middle school students? understanding of a text read aloud to them in English and the connection between the degree of listening comprehension and the expected increase of vocabulary throughout middle school. The same listening comprehension test was carried out in grades 4, 5 and 6 in a middle school in order to survey differences in English listening comprehension in regard to the ability to reproduce the content of an oral text. The result shows that there was a progression from level to level when it comes to comprehension and the number of words reproduced and that this progression was most noticeable between grades 4 and 5..

This study illustrates the task of the administrator where the main focus lies on getting understanding for the administrator?s work, showing how this is performed. The method I have used in the performance of the research is the qualitative method. This study was carried through by means of interviews. Theoretical starting points are exchange theories, friendship theories and part theories.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

Som världens snabbast växande ekonomi står Kina idag inför en rad utmaningar, framförallt att lyckas förena ekonomisk tillväxt med hållbar utveckling. Samtidigt som miljontals människor har lyfts ur extrem fattigdom genom Kinas offensiva tillväxtpolitik har också miljön utsatts för stora påfrestningar till följd av den explosionsartade industrialiseringen som påbörjades för drygt tre decennier sedan. Länge överskuggade ekonomisk tillväxt alla andra intressen. Först på senare år har politiken i Kina svängt; statsmakten har i allt större utsträckning insett miljöproblemens allvar och företagit en rad viktiga juridiska reformer, till exempel genom införandet av Tort Law (2010) och grupptaleinstrumentet environmental public interest litigation (EPIL).Ett sätt att angripa Kinas växande miljöproblem är att främja civilsamhällets möjligheter att föra talan i domstol: där myndigheter brister, kan civilsamhället gripa in och kompensera för bristande tillsyn. För att gå till botten med Kinas miljöproblem måste dock den offentligrättsliga kontrollen bli starkare, men sådana politiska beslut och institutionella förändringar sker sällan över en natt.

Cultural objects may become wet by deliberate water cleaning, water disaster or watersoaked for other reasons. Air drying textile objects and even other organic materials from awater wet state, involves many problems depending on the strong capillarity action of water.Damages and changes such as bleeding of dyes, stains or lines of impurities from watermovement, shrinking or stiffness can occur. Freeze-drying as an alternative drying methodhas often been used for wet archaeological and marine objects, but more seldom for historicalmaterials.This bachelor thesis addresses the issue of whether freeze-drying can be an alternative controlleddrying method for historic costumes. Costumes and related objects are often compositeobjects, consisting of multiple materials, as well as being three dimensional, all of whichwill complicate drying. The purpose of this study was to investigate whether it is possible tohandle costume objects after wet cleaning for drying by freeze-drying, and if damages due tosurface tension of water, can be avoided in this way.

Huvudregeln inom svensk skattera?tt a?r att ra?nteutgifter ska dras av inom inkomstslaget na?- ringsverksamhet. Fo?r ett antal a?r sedan uppma?rksammade Skatteverket ett fo?rfarande da?r internationella koncernbolag utnyttjade den fria avdragsra?tten i ett skatteplanerings ha?nse- ende. Ho?ga vinster i svenska bolag flyttades genom ho?ga ra?ntor pa? interna la?n till bolag i la?gbeskattade la?nder.

Sweden is facing a shift in generation where the people born in the 1940s are starting to retire which results in consequences. Before the year of 2013 more than 180 000 companies will have to change owner. A study indicates that the majority of all Swedes in the age of 18-70 can consider becoming company owners.Only ten percent of the companies for sale will reach the company broker and another 15 percent will be mediated by legal experts and accountants. This means that 75 percent of the companies for sale will not be available for the public market. As a potential buyer this is a problem.