AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

In an attempt to develop a more cost-efficient material for solar   energy applications, nano-particles of nickel oxide composite in a silikatmatris manufactured with solar gelmethod and studied structurally by electron microscopy. Furthermore, the thin film optical properties characterized by Variable. Angel Spectroscopic Ellipsometry. Sol gelfilms suitability as a selective absorber surface is also analyzed by optical modeling..

The low bearing capacity of roads during the spring thaw and periods in the autumn leads every year to increases costs for Holmen Skog. To reduce costs and increase accessibility Holmen Skog decided to install and test a CTI-system. Central tire inflation (CTI) is a system that makes it possible to monitor and vary a vehicle?s tire inflation pressures from the cabin, while the vehicle is in motion. When tire pressures are reduced, the area of the contact surface between the tire and the road increases, thus reducing the ground pressure. The purpose of this study was to evaluate the CTI-equipped vehicle and analyze if the CTI technology is economical defensible during the thaw 2005.

Syfte: Att analysera anv?ndningen av l?nord i japanska genom en studie av utvalda ord i Sanseid?s ?rliga lista ?ver nya ord mellan 2015 och 2024. Fokus ligger p? att analysera varf?r och hur dessa l?nord anv?nds. Teori: Trendande l?nord i det japanska spr?ket reflekterar aktuella samh?llsfr?gor och v?rderingar, vilket g?r dem till en indikator p? hur dessa fenomen p?verkar spr?ket och det japanska samh?llet. Metod: Kvantitativ analys anv?nds f?r att identifiera trender i l?nordens f?rekomst och ursprung i Sanseid?s listor. Kvalitativ analys unders?ker l?nordens samh?lleliga och kulturella funktion, med hj?lp av nyhetsartiklar. Resultat: L?norden som analyserades djupare gav en unik bild som ger en b?ttre f?rst?else av hur Japan ser ut och fungerar..

Title AB Volvo Pentas packaging system ?process and packaging logisticsAuthor Peter Powell, Lund's Technical CollegeSupervisors Annika Olsson, Lund's Technical CollegeJan Svensson, AB Volvo PentaProblem - Packaging requirements ? Which requirements are there, how do they affect each other and how are they fulfilled?- Packaging process ? what is the line of action when developing new packaging and making adjustments in existing ones? Who has the responsibility to do what?- Packaging logistics ? How is the packaging system adapted to transport efficiency and handling?Objective To create an overall picture over how the packaging system affects and is affected by different functions and players within and beyond the company boundaries, to give a clear picture of how changes in the packaging system is made today and how it could work and finally to give suggestions for cost savings affected by the packaging system.Method The methods used for this thesis has mainly consisted of action research and at some extent case studies. As a previous employee at the department of logistics at Volvo Penta I?ve taken part of the environment, information and prerequisites that this thesis discusses on a daily basis. Case studies have been used for the collection and analysis of data concerning packaging logistics as I?ve chosen to consider only specific markets and packaging.Conclusions This thesis has highlighted the demands that are placed upon engine packaging throughout all concerned units and how these demands affect each other, positively and negatively.

Examensarbetet belyser problematiken kring den offentliga konsten och hur den offentliga konsten bättre kan integreras i den kommunala planeringens beslutsprocess med hjälp utav en analys- och samarbetsmetod. Delar av analys- och samarbetsmetoden genomförs i fyra fallstudier i Eskilstuna och Uddevalla..

The Swedish processor Findus contracts approximately 500 pea producers annually to secure the company?s supply of green peas for human consumption. A production contract, which has had roughly the same design for decades, regulates the relation between Findus and the pea producers. Agriculture is typically a risky business. The main sources of risk in agricultural production are production risk and price risk.

In Stockholm, Johanneshov the Slaughterhouse area (Slakthusområdet) can be found. A number of companies have gathered there providing the Stockholmers with meat products. This area has a great need for cooling to supply large cold storages. To facilitate this, a central cooling system has been built, supplying the area with effective and safe cooling.The aim of this master thesis study is to give hints to energy efficient and reliable changes that can be put in place at a low marginal cost depending on the future activities in the area. The suggested changes will be presented to the company Bravida (managing the system), which also desires a deeper understanding of the energy flows through the central cooling system.Firstly visiting the site with proper guidance, we have then tried to understand the function of the system including which machines and media that are used.

Due to recent legal enactments regarding carbon dioxide emissions, the car industry is facing higher demands. An effective way of reducing these emissions is to minimize the weight of the vehicle. This thesis constitutes a feasibility study on whether or not it is applicable for the car industry to utilize an inner floor structure comprising composite materials. The principal was the projectSåNätt, in which the main participant was Volvo Cars Corp. In consultation with a reference group, consisting of delegates from the industry and KTH, a specification of requirements was produced.

Return handling is often regarded as a slow and complex process. Studies have shown that it is not unusual for a return to cost up to nine times as much as a standard outbound delivery. An efficient return handling process is therefore essential to all competitive companies dealing with logistics. This report investigates, analyzes and gives suggestions on development with the purpose to improve the return handling process at LensLogistics AB in Kista, north of Stockholm, Sweden. The study has been conducted from a deliberately practical point of view in order to suggest improvement suggestions possible to implement and thereby change the entire return handling process.

Due to the globalization today the competition in the market has in- creased and it requires flexibility and produce according to customer demand. In order to reduce the cost of wages industrial companies are now considering moving the manufacturing to low-cost countries. To keep up with the competition in the market without moving the manu- facturing abroad, Lean Automation was developed. The concept of Lean Automation is to reduce the perceived complexity with automa- tion and make automation available for new users and in new applica- tions.Haldex Brake Products are situated in Sweden and want to maintain the manufacturing of the automatic brake adjusters in the country. It is a product well-known and highly exposed to the competition in the mar- ket.

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 and the aim of the work was to investigate the economical output of removing understorey trees before first thinning. Four treatments were studied. - no cleaning before thinning - cleaning of all trees less than DBH 5 cm before thinning - cleaning of all trees less than DBH 7 cm before thinning - cleaning of all trees less then DBH 9 cm before thinning The result shows a decrease of the cost per m3 for the harvester with about 38% if all trees less than DBH 9 cm was cleaned before thinning compared with the un-cleaned area. At the same time the total net revenue increases with about 22%. .

This master?s thesis was performed during the fall of 2006 at Cloetta Fazer AB in Ljungsbro. Cloetta Fazer is the market leader in Scandinavia of manufacturing confectionary and chocolates. The purpose of the project has been to identify causes that impact the quantity of waste in production as well as a cost/benefit analysis of the solutions that can reduce the problem of production waste.The work includes four production lines that are individually designed depending on what kind of product that are produced on the line. By using qualitative and quantitative methods such as focus groups, interviews and observations data has been collected.