This report is a master thesis performed by Adam Lundin at the company Sandvik Coromants production facility in Gimo. The work started in January 2013 and went on for the duration of 20 weeks, which is equivalent to 30 hp. The project was executed at the department GVR10. The scope of the project was to create a base for improvements in the purchasing process of direct material to the production. The background to the project was that the centralized purchasing department has gone through changes and decision was taken to decentralize the purchasing of direct material to Gimo.

 Prostitution has been intensely debated in Sweden for nearly four decades. Two major investigations have so far been initiated by the government and numerous propositions have been put forward in the Swedish parliament resulting in the sexköpslag from 1999 that criminalizes purchase of sexual services. The law aims at punishing the buyer and protecting the women in prostitution, thus making it possible for women to be helped by various social interventions rather than punished. Swedish society has undergone major changes in these decades. Globalization, the internet and the membership in the EU have changed the Swedish society and influenced the discourse on prostitution.This paper has a twofold aim, on the one hand investigating if and how these changes have had an impact on the prostitution discourse in texts produced by the government and analyze how female and male sexuality in connection to prostitution is constructed.

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

The purpose of this study was to analyze two local tourism related organizations in Umeå and how they used the marketing method Storytelling. The aim of this study was to examine what kind of stories the tourism related organizations were using, what these stories said in a direct, or in-direct way and how the reception was of the stories and the destinations. A qualitative study in the form of a discourse analysis based on Laclau and Mouffe's view on discourse analysis was conducted. The results of this study shows that storytelling is more effective when it is incorporated in the whole destination/organization when it comes to tourism related organizations and destinations. It also shows that storytelling in itself isn't only an innocent and positive tool and can cause negative feelings if used wrongly for an organization/destination.

There are two groups of haulage contractors in roundwood transport , those who are contracted direct by the transport buyer and those who are connected to a freight company which in its turn is contracted by the transport buyer. Today the roundwood haulage is dominated by contractors with one to two lorries. The effort of coordinating transportation for a transport buyer is dependent on how many communication contacts that must be managed (how many individual haulage contractors the transport buyer has to work with). A structural change in the sector that leads to a decrease in the number of haulage contractors but an increase in the capacity of each contractor, makes it possible for a transport buyer to coordinate transports with fewer communication contacts. The reason why a company reaches a certain size can be explained by the number of contracts it makes and manages.

Forecasting is an important part in attempting to predict how companies will perform in the future. The more accurate the prediction, the more valuable are the results obtained from the forecast. This thesis aims to investigate forecasts of return on equity, and whether a disaggregation of the leverage formula into its underlying components affects the forecasting ability positively. This is conducted by comparing a model based on the leverage formula's components with a model solely based on return on equity from previous years. The study includes manufacturing companies on the Swedish Stock Exchange over the period 1998-2011.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

In this thesis you will meet people that are members of a ?health-choir?. This people are singing together once a week and the purpose is to get a better health. You will also see if choir-singing can be seen as A rites of Passage. You will get a direct link to the informants.

Difficult calvings and stillborn calves are costly for the producer and lowering these frequencies can decrease the costs for the dairy operation. Each calving in the herd is registered by the farmer and stored in a central database. The information is used to monitor the level of calving-difficulties and stillborn calves in the herd and nationally. Monitoring of these registrations is important to detect possible changes. Breeding-value prediction for calving traits is based on the calving information in the database.

Making accurate predictions of private consumption expenditures is a difficult task. This thesis examines if consumer confidence can be used to forecast consumption. Using regression analysis, the link between consumer confidence and private consumption expenditures is analyzed for Sweden between the years 1994 and 2005. Two different models are estimated. In the first model consumption is regressed only on consumer confidence, while model two is extended to contain more variables.

The concept of security is a contested one. The United Nations definition in UNDPs Development report of 1994 is the most authoritive and commonly cited. The civil war in Sudan has led to 2 million deaths and over 5.5 million refugees. In a resolution from 2005, the UN decided that the war in Sudan was a threat to international security and peace. The 10th of January UN decided that a peace commission ought to be send with 10 000 military and civil men including 700 policemen.The main purpose of this thesis is to improve our knowledge of those factors which can cause an increased risk of conflict within a state, and how that can affect the social conditions for individuals.

The question of whether financial analysts can forecast stock movements or not has been widely debated for many years. This study examines if an investor has been able to receive an excess return by following financial analysts? recommendations. We continue by studying if an investor has been able to earn a different excess return by following different types of recommendations. The study includes more than 15,000 recommendations made by 10 first tier banks and brokerages on the Swedish market during the years 2003-2007.

Umeå Energi are working towards a goal, that in the year of 2018, they will be completely climate neutral. As a part of this, one target is to reduce their grid losses by 4 % of the 2012 level, which corresponds to an overall reduction of the grid losses of just over 1.7 GWh. In many residential areas, the distribution grid is designed and rated for electric heating as the heating in the houses. As many of the houses later has been converted to other types of heating, their electricity use has decreased and the total power output from many of the secondary substations has decreased significantly. Because of this, many of these stations today are well oversized, which in turn means that the energy losses in these stations are unnecessarily high.In this degree project, 25 secondary substations have been studied, all located in residential areas in and around central Umeå.

ABSTRACT This essay is about traffic analysis of Web servers. The purpose is to investigate if companies analyse the traffic on the Web server and if they use this information to create more than simple statistic reports. The questions that we will answer are the following: ? How common is traffic analysis on the Web server among companies? ? Is the Web administrator limited in analysing the Web traffic, if the company has the website on a Web hotel? ? Does the company uses the results they get from analysing the traffic on the Web server for updates and changes on the Web page? To answer these questions we made a questionnaire investigation by telephone interviewing the companies? webmasters. The extent of the investigation was 20 companies in Blekinge.

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.