The current situation for Swedish grain farmers facing a situation with decreasing profitability makes it necessary for the farmers to find ways of increasing the margins in their grain growing. Decreasing profitabilities along with Lantmännens closing of grain elevators contribute to the necessity for farmers to invest in grain storing and drying at the farm. By investing in capacity for drying and storage of grain on the farm it is possible to recieve a higher price on the grain sold due to the possibility to sell when the price is higher compared to the harvesting season. An investment in grain drying and storage with a relatively low investment cost that recently has appeared on the Swedish market is the grain stir drying system. This study contains a comparison of an investment in a grain stir drying system where the grain is dried and stored in the same silo and a conventional drying and storage system.

Femsjö is a small parish situated in Hylte municipality, Växjö diocese. The parish has a total area of 8230 ha of which 5000 ha are covered with forest. There have not been any large industries in the parish offering work opportunities for the inhabitants, so they have had to generate income from their land and the forest. Instead of going to the bank to get a bank loan the people of Femsjö parish went out in to the forest and harvested trees for timber and extra cash revenue. Production of pine tar and potash were two other ways that the residents of Femsjö parish could earn extra money for the household in order to keep starvation away.

ABSTRACT: Commercial swab transport systems are used for collection and transporting of fecal and other microbiological samples. This system must maintain viability and contribute to survival of microorganisms during transport to the laboratory. Four swab transport systems have been compared, eSwab, ?- Transwab and fecalSwab, all three with flocked swabs, and Copan Venturi Transystem with rayon swabs. The study followed the recommendations from the Clinical Laboratory Standard Institute; document M40-A for recovery of Samonella, Shigella, Yersinia and Neisseria gonorrhoeae after storage for 0, 6, 24, 48 and 72 h at room- (22-25°C) and refrigerated (2-8ºC) temperature.

Beacon AB has been producing Gobos for some time. A Gobo is a small round sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

One of the city of Stockholm?s main objectives is to have a society completely free from fossil fuels. To achieve this, several investments regarding improvements in energy efficiency and renewable energy are currently being planned or implemented. One of these investments is a project called Hallbara Jarva which is located in the suburbs of Stockholm. The purpose of this thesis is to examine the prospects of an investment in photovoltaic cells from an energy-saving and economical point of view. The analysis is limited to three buildings within Hallbara Jarva and is intended for the property owner.  Solar energy is a type of renewable energy source and is commonly divided into solar heating and solar power.

The main purpose with this Master's thesis has been to through a case study investigate and analyze the music library activity at the Public Library in Lund, in order to find out according to which ideas and principals this activity is run by. It also discusses how you at the music department handle your task as intermediary of music and how well this coincides with the users expectations. To give the research more depth a special analysis has been made, assuming the perspective of the B&I-researcher Sanna Taljas' three perspectives regarding the music department. She identifies three perspectives in maintaining a music library, which she calls the general education, alternative and demand repertoire.The examination is based on an empirical research, where five librarians were interviewed and fifty users have responded to a survey, but the essay also includes a literary study carried out to explore which ideas there are regarding the music department's missions and roles in the existing literature.Librarians and the user's opinions coincide quite well. What distinguish the most are the opinions surrounding the competency of the music library.

ABSTRACT: Commercial swab transport systems are used for collection and transporting of fecal and other microbiological samples. This system must maintain viability and contribute to survival of microorganisms during transport to the laboratory. Four swab transport systems have been compared, eSwab, ?- Transwab and fecalSwab, all three with flocked swabs, and Copan Venturi Transystem with rayon swabs. The study followed the recommendations from the Clinical Laboratory Standard Institute; document M40-A for recovery of Samonella, Shigella, Yersinia and Neisseria gonorrhoeae after storage for 0, 6, 24, 48 and 72 h at room- (22-25°C) and refrigerated (2-8ºC) temperature.

By immersion in the situation of the food production today and a historical study of how past development has led us to this point, one goal of this essay is to discuss whether the current way of farming can be applied in a sustainable future. Another objective of the essay is to study the vision Vertical farming as an alternative approach, and to focus on different aspects of this phenomenon in order to provide as comprehensive a picture as possible.The paper, thus, seeks to broaden the views for alternative approaches regarding a well-established method which we often take for granted. The aim is also to initiate a discussion around the need to also take radical ideas in regard if we want to face the future in a sustainable manner. The method is a qualitative literary study where scientific articles and papers have been used to discuss the issues: why has the idea of Vertical farming arisen, what is Vertical farming and how is the Vertical Farm meant to operate? Does Vertical farming have a place in the sustainable city of the future? For a long time us humans lived as one with nature, in a symbiotic relationship in which we gave and took as a functioning part of an ecosystem.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

Two of the main approach roads into the city of Enköping are Salavägen and Stockholmsvägen. They are connected to each other through the street Bangårdsgatan in the roundabout Salatullen and crossing Fannakorset, respectively. These crossings are from time to time heavily loaded, which is why the municipality plan for a new street in parallel to Bangårdsgatan. The traffic will then be spread out and is thereby reducing the density. The new street is actually an extension of the existing Mästergatan, a side street to Salavägen, to the east and connecting it to Stockholmsvägen or a street nearby.The purpose of this Master thesis is to show how the new street can be drawn in order to discharge the traffic in the area between the roundabout Salatullen and the crossing Fannakorset.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

Animal welfare is of increasing concern in present society. In commercial pig farming, animal welfare problems are common. One of the causes for these problems is the barren environment in which pigs are housed, which can cause oral manipulation of pen mates. Providing straw might be one solution to this problem. Another solution could be reached through genetic selection.

Introduction: How to implement and integrate cultural aspects in strategy making and planning in order for cities and regions to reap both social and economic benefits has been widely discussed in recent years. This method of working with culture, both as an economic, as well as an identity strengthening tool has come to be labeled as cultural planning. But in order for these ideas about cultural projects and institutions to become a reality, something has to be done. This is where the entrepreneur enters.The Glass Factory, a newly opened cultural establishment in the heart of the Glass Kingdom in Småland, Sweden, became the subject of empirical investigation for this paper. As this originally was an initiative from Emmaboda municipality the planning and start-up procedure could be viewed as a cultural planning process.

Marketing is an important tool for companies to use in today?s consumptions society, to reach out with products and services. The message that has been sent out is also important, because the message can be distort or reach wrong customer group. Above all this the competition and the struggle round the customer?s increases and it has become more common that the customers tend to be less loyal towards the company.