With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Specialarbete, 15 hpSvenska som andraspråk, SIS 133VT 2012 Handledare: Håkan Jansson.

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 Sydved Energy AB. The aim of the work was to compare the operational productivity between two kinds of forwarders for extraction of harvesting residues, one forwarder with a special compression device and one ordinary, slightly modified forwarder. Two sites were studied for each forwarder. The study shows that the annual production was about 11,000 m3 higher for the traditional forwarder. The cost for the traditional forwarder was SEK 0.9 lower per m3.

Optimizing energy systems is, in Sweden, as in many other countries, of growing interest. District heating systems are no exception. In 2012, 285 out of 290 municipals in Sweden had district heating in use and the majority of these systems have a higher return temperature than that which is possible with an error-free substation of day current technology. To, when possible, lower the return temperature is a way of increasing the effectiveness of the district heating system.This study means to investigate, through simulations and calculations, how big of a reduction in production cost a lower temperature in the city of Ystad?s district heating system would correspond to.

Purpose There are almost infinite numbers of ways to build dairy farms in Sweden. When building a new free stall barn you have the possibility to affect both working environment and animal welfare for many years to come. The construction costs are influenced by which type of barn that is built and what functions it contains, for example one can predict that automatic milking systems are more expensive to integrate than milking parlours. But what is the real cost of today for the construction of free stall barns with milking centres and how is it affected by construction methods and functions? Is the labour time influenced by the building costs? These are some of the questions this report will try to answer.

Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

Denmark, Germany and Sweden are along with 24 other countries members of the European Union. Being part of the European Union also means being part of a European market. Within the union barriers for trade has been abolished in order to create more open market. This open market has also contributed towards a more globalized market for dairy products. What used to be a domestic market has become globalised with increasing trade among the members.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Increased resource efficiency in an energy system could result in large economic and environmental benefits. Tekniska verken i Linköping AB (Tekniska verken) is responsible for the district heating network in Linköping. Their vision is to create the world?s most resource efficient region. An important step towards this vision is more efficient usage of produced heat, something which could be achieved through integration of a seasonal heat storage in the energy system.

Partnering is a collaboration method where the contractor and the client work together, based on a mutual trust towards each other and with a common goal for the project. The method originates from the United States where it was early adapted by the U.S. Army Corps of Engineers. It later spread internationally where the United Kingdom and Denmark were early in Europe to see the potential with partnering, to help aid with the issues they were having where construction projects kept running late, going over budget and lacked in quality. By using partnering you can achieve a shorter building time, improved work relationships and enhanced efficiency and cost effectiveness.

District heating covers around 80 % of the heating demand in apartment buildings and 10 % in single-family homes in Sweden. In the year 2010 the total input of energy to the Swedish district heating grids was about 70 TWh, which corresponds to 11 % of the total energy input to the whole energy system in the country. Through the combined production of heat and power the CHP-plants often reaches an efficiency of 90 % from energy in the fuel to produced heat and power. In order to keep the efficiency high it is important for the owners of the plant to have good knowledge about the plants performance at different operation points. Strängnäs Energi AB initiated this diploma work together with FVB Sverige ab in order to come up with a program for short term planning of the production of heat and power at the company´s CHP-plant.The work consists of three main parts.

The gambling industry goes from a national matter towards an international market. Since more and more members of EU does liberalise the gambling reforms and introduces a license system more participants will get an EU license for online gambling. With an EU license it is difficult for members of the EU to refuse a company to offer a gambling supply on the Internet if they don?t have an open license system. This paper tries to acknowledge the problem regarding the monopoly Sweden has today and calculate the effect if Sweden would move to a license system regarding online gambling by doing a cost benefit analysis.

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

The purpose of the study was to investigate the use and losses of energy in an existing older building. Another purpose was also to look through various options for heating systems with renewable energy in the building. The aim was to reduce the use and losses of energy. The first step was to study the related electricity bills of the building and also perform measurements and calculations of the building envelope and ventilation. The next step was to find out the possible actions for energy saving by performing measurements and calculations.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.