Costs of maintenance on combines are a subject of interest thus it constitute a large investment and cost for the individual farmer. Therefore it is important to have up to date knowledge and the right facts to be able to do reliable calculations on one of the largest investments for a farmer. The aim of this study was to compare costs of maintenance on combine/threshingmachine with the computer program for advising environmental issues in agriculture, STANK. Interviews took place and data were collected by handing out questionnaires to 20 farmers. A similar study conducted by Neuman (2003) investigated costs of maintenance and compared these with STANK. The results of this study have also been compared and examined related to data from SLA - Skogs och Lantarbetsgivarförbundet. The result shows that 18 out of 20 combines were given a higher cost of maintenance when using STANK compared to the numbers in this study.

The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company?s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider deductions for depreciations not to have an effect on the foreign income when the amount to settle is calculated. The intention with this study is to analyse the legal situation regarding how the level of the settlement is affected by the consolidated costs. Such as additional depreciations regulated in the law ?Settlements of foreign tax?.

In Sweden there are about 4 million hectares of bare peat (mire). This land has great potential to be transformed into productive forest land, provided drainage is carried out and, in some cases, even fertilization with ashes. Drainage of mires is necessary because the high groundwater table prevents trees from growing due to reduced oxygen availability. Some of the key nutrients that trees need to grow appear in too small quantities in mires, especially potassium (K) and phosphorus (P). Ash from the combustion of biomass contains these elements and is therefore suitable as a fertilizer.

Bakgrund och problem: Sverige har stora skogstillgångar i förhållande till antalet invånareoch skogen har historiskt sett spelat en viktig roll för den svenska ekonomin. Under de senasteåren har branschen kännetecknats av låg lönsamhet. En verksamhetsgren har dock haft enpositivare utveckling - sågverken. Ett av företagen inom den så kallade sågbranschen, RörvikTimber, tillhörde under 2007 en av börsens absoluta kursvinnare. Därefter har börskursenfallit och aktien är idag lägre värderad än vad den var före uppgången.

The objective of this paper is to estimate monetary and non-monetary costs for the huntercaused by deer-vehicle collisions in Sweden. These costs include losses in hunting value as wellas time and money efforts related to the handling of wildlife casualties. The calculations arebased on available statistics from 2004 on deer-vehicle collisions involving moose, deer, roedeerand wild boar and on telephone interviews with hunters involved in the tracking of injuredanimals. Altogether, the annual loss in hunting value for moose was assessed to approximately30 million SEK based on the 2004 accident statistics. For roe-deer and fallow deer, thecorresponding figure was approximately 56 million SEK and 1.2 million SEK, while wild boaraccounted for 1.3 million SEK, respectively.

During the 1960´s and 1970´s the number of grey seals in the Baltic Sea was decreasing rapidly, mostly due to hunting and toxic substances like DDT and PCB. When hunting became less intense and toxic substances decreased in the environment the grey seal population started to increase. Today grey seals are found common in the Baltic Sea and have started to become a big treat and a problem to the fishing industry. The grey seal destroys and enters fishing traps and consumes large quantities of the fish that have been caught.The knowledge of the grey seal, like abundance and food preferences, is today limited. It is also important to define the position of the grey seal in the ecosystem in the Baltic Sea and to be able to predict changes that could occur if the population would rapidly decrease or increase.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

Warehouses are a key aspect of modern supply chains and play a vital role in the success or failure of businesses today. Figures from the USA indicate that the capital- and operating costs of warehouses represent about 22 % of a company?s logistics costs while figures from Europe indicate 25 % (Baker & Canessa, 2009). Because warehousing is such an important function within a company, the authors chose to focus on this in their thesis. The purpose of this thesis has been to examine the significance of a Warehouse Management System (WMS) and item identification with attention to logistic efficiency.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Målet med detta arbete var att belysa skillnaderna mellan ett fyravåningshus med trä- respektive halvprefabricerad betongstomme ur ett tekniskt perspektiv för att utröna vilket stomalternativ som är att föredra.Faktorer som belystes var:Tjocklekar på bärverksdelarLängsta möjliga spännvidderInstallationsmonteringElementmonteringGrundstorlekLjudisolerande förmågaRisk för fuktskadorBranddimensioneringProjekteringskomplexitetBygghandlingar från ett befintligt flerbostadshus med trästomme erhölls och analyserades, och ett hus med likvärdig stomme av betong projekterades.Bärverket med halvprefabricerad betong dimensionerades efter rådande Eurokoder och detaljer utformades enligt gällande lagar och regler samt erkänd branschstandard.Ur de tekniska perspektiv som avhandlats i denna rapport väger fördelarna med betong något tyngre än träalternativets fördelar trots att egenskaperna i vissa hänseenden är mycket lika.Betongalternativet ger stora fördelar vad gäller brand och ljud och är samtidigt enklare att projektera, medan trä har sina fördelar i montering och grundläggning. Att välja en stomme av trä till ett flerbostadshus verkar också ha fördelar i de icke avhandlade aspekterna, t.ex. miljö och arbetsmiljö.För att uppfylla ljud-, brand- och fuktkrav i ett trähus krävs det avancerade byggsystem som innebär stor komplexitet i projekteringen vilket kräver ett nära samarbete mellan träprojektör och fabrikör. .

This thesis gives suggestions as to how to design a wooden-based wave-power buoy. The thesiswas carried out at Uppsala University in collaboration with the Division of Electricity and AppliedMechanical Engineering. The product was conceived and developed taking into consideration anumber of requirements put forward by the supervisor, Magnus Rahm. The most importantdemands were that the material used should be able to withstand pressure from the sea withoutbeing damaged and that the production costs should be low.Department of Engineering Sciences, Division of Electricity at Uppsala University was visitedseveral times to discuss issues including the various ideas with the supervisor Magnus Rahm, andwith several people in the department.The work started by studying available literature in order to get background information aboutsuitable methods available for the project and to see how similar projects were carried out. Thereason for this was to get a better understanding of this particular problem and how to solve it.After consulting the supervisor, the group decided to construct four different buoys using fourdifferent materials.

This thesis gives suggestions as to how to design a wooden-based wave-power buoy. The thesiswas carried out at Uppsala University in collaboration with the Division of Electricity and AppliedMechanical Engineering. The product was conceived and developed taking into consideration anumber of requirements put forward by the supervisor, Magnus Rahm. The most importantdemands were that the material used should be able to withstand pressure from the sea withoutbeing damaged and that the production costs should be low.Department of Engineering Sciences, Division of Electricity at Uppsala University was visitedseveral times to discuss issues including the various ideas with the supervisor Magnus Rahm, andwith several people in the department.The work started by studying available literature in order to get background information aboutsuitable methods available for the project and to see how similar projects were carried out. Thereason for this was to get a better understanding of this particular problem and how to solve it.After consulting the supervisor, the group decided to construct four different buoys using fourdifferent materials.

Stump wood is a hot alternative when the heating plants demands more and more forest fuel. The aim with the study has bean to calculate the costs in four different systems for transportations of stump wood, examine if there are any differences in fuel quality for the stump wood in the different systems, analyse if the fuel quality in stump wood is affected with the time it lays by the road side and how much space the stump wood demands on the road side. To calculate the costs for the different systems a system analysis was carried out, where some of the costs were collected through field studies on Holmen Skog stump experiment and other costs were collected from literature and contacts. Data for the fuel quality study was collected from Eons heat plant in Norrköping. Data for the study of how much space stump wood takes along a roadside was collected from field studies.

Forestry supply chains are a significant part of the Swedish economy. These supply chains are highly susceptible to storms damage. In late 2013 Sweden was hit by multiple storms. This leads to the possibility to research how supply chains react to the shocks that storms cause. The aim of this thesis is to research the costs that storms increase, the actions that are taken within the forestry supply chain, as well as possible benefactors from storms. This thesis bases on previous work on supply chain mapping and cost theories.