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.

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.

During the last decade, there has been an increase in the use of technology-based self-services within the retail sector. The increase is particularly noticeable within the grocery market. The reason behind the increased use of these systems is partially due to the fact that companies within highly competitive retail markets continually look for ways of decreasing costs while upholding efficiency. The problem is that it is difficult to understand the true economical implications of investments relating to these machines. The purpose of this study is to investigate and contribute with new insights regarding the cost-structures of the stationary self-checkout systems and traditional cashier desks, within the retail grocery market.

It?s known that the drug information patients get at discharge from hospital is often insufficient. Patients? ignorance of which drug they use and how to take them can lead to drug related problems, can cause suffering and heavy expenses.The aim of this study was to shed light on the patients? understanding for drug information, which was given at discharge from hospital. The literature survey was used as a method and based upon a systematic choice of scientific articles, which were found in different databases during the period of April 1 to May 31, 2008.

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.

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

Hyperthyroidism has become the most commonly diagnosed endocrine disorder in cats. The recommended treatment of choice in the literature is administration of radioactive iodine. This treatment has been available at a few veterinary clinics in Sweden since 1999. Forty-six cats treated with a standard dose (80 MBq) of radioactive iodine (131I) at the Swedish University of Agricultural Sciences in the period 2000-2004 were followed for a median of 13 months (range 3-42 months) by means of a retrospective cohort study design. Tables predicting time of survival after treatment were made. At final follow-up thirty-nine cats (85%) were euthyroid, six cats (13%) remained hyperthyroid and one cat (2%) was hypothyroid.

Forest enterprises have always searched for ways to improve efficiency. For the past few years there has been an emphasis on stock-keeping levels. Increased demand for fresh round timber and the need to decrease the amount of tied-up capital has made the forest industry reduce its inventory levels. This has brought on a higher demand on the timber supply from the forest management districts concerning both delivery in time and assortment output. As a result, the flow of timber has fluctuated a lot with serious consequence for the timber supply during 1994.

The purpose of this paper is to standardize and simplify the design work on a few specific types of storage brackets for balconies. The company Balco AB had the wish to simplify the design work in the preparation of attachments to their balcony structures. This would be done by a calculation matrix that could be produced which then in turn could be used for each new project by the company. The design work behind the development of these fittings at each new project is costly both in terms of time devoted by each calculation but also the cost of the time. The purpose of this report is that in a systematic manner, a calculation matrix can be created that then the company instead may follow from each new project.In carrying out the project used HILTI calculation program, which was provided by the company HILTI.

The present study examines the effect of a nine-hour Acceptance and Commitment Training (ACT) intervention for teachers who experience stress. Twenty-two teachers from four different counties in southern Sweden were randomly allocated to an ACT intervention (n=15) and a control group (n=7). The ACT condition received three three-hour sessions of ACT over a six-week period, and the control group received a three-hour stress lecture at one occasion. At a follow-up four-weeks after completed intervention, ACT participants showed significant in-group differences on stress, psychological flexibility, general health, and burnout. At a between group comparison, only psychological flexibility was significantly enhanced at the follow-up.

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 evaluate the function of TalkingMats in a group of people with Huntington?s disease, with main focus on theeffectiveness of communication. Four individuals with Huntington?s diseaseand their group leader participated in the study. The group was videotapedduring four sets of conversations; two with and two without Talking Mats.

The use of vision applications are growing and the demand for integration and connectivity with other industrial automation control devices is increasing. Some businesses that are using vision technology follow US Food and Drugs Administration (FDA) regulation concerning audit trail. This thesis investigates the possibility to use vision technology for counting objects, achieving connectivity and to follow FDAs audit trail regulation. A market survey has been used to select suitable hardware and software to be used in the design of an application that is able to count objects and that uses standard industrial network connection i.e. OPC data access and Microsoft?s .NET components over Ethernet.

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.