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.

För att på ett bättre och smidigare sätt kunna hantera distributions- och produktionsplaner installerade Bic år 2001 en centraliserad mjukvara för styrning av lager. En inparameter till denna är säkerhetslagernivån. För närvarande sker beräkningarna av säkerhetslagernivåerna på ett mycket grundläggande sätt vilket tar mycket tid och arbete i anspråk då uträkningarna till största delen görs för hand.Generella teorier med anknytning till beräkning av säkerhetslager undersöks för att senare sättas i relation till Bics specifika situation. Den ursprungliga modellen utökas med sådana parametrar som har en inverkan på säkerhetslagernivån men för vilka hänsyn ej är tagen i dagens läge. Tillexempel studeras hur avvikelser mellan prognoser och efterfrågan, varianser i ledtid, och A,B,C klassificering av produkter kan få inflytande på säkerhetslagernivån.Många produkter saknar, eller har bristfällig underlagsinformation för uträkningarna.

The problems with train-induced vibrations are increasing with heavier and faster trains. Therefore the work with propagating vibrations is of outmost importance, and that is what this thesis relates to.To get a sensible idea of the propagation, calculation models are often used. Propagation calculation models takes into account factors such as distance to the railway, the ground material and the velocity and weight of the train. This work is mainly about finding suitable existing models and, if necessary, adjust them to be more useful with modern trains and railways.The report contains the work of adjusting one such model and does, despite the fully functional adjusted model, describe how much more there can be done within this topic. Finally, a few tips about specific areas that preferably should be studied to get even further knowledge about the troublesome problems from railways..

The report describes the process of identifying the interference that exists in a newly installed automated robotic cell and suggest improvements to increase productivity. The cell is used for lifting up extruded aluminum sections onto a conveyor which deliver the material to a anodising line at a company that manufactures aluminum extrusions.To find the areas with the best possibility for improvements in the cell we used a variety of job measurements e.g. measure of standard times for each operation in the cell. The core of the report is a study of the robots.One reason for this study is that the robots do not reach the productivity they were purchased to. The main cause not reaching the productivity is the visionsystem.

The Swedish forest industry has put a lot of resources in the development of digital communications in hopes of improving collaboration with suppliers. The purpose of this study was to investigate whether VIDA would benefit from using digital communication with suppliers. The survey was conducted as a questionnaire study among the company?s staff and its suppliers. The result indicated needs and interests to use digital communications in both groups. Young suppliers and suppliers on a distance showed the most interest in using digital communication. In terms of using these digital communications, the staffs and suppliers were most interested in information regarding transaction and forestmanagement plans.

The purpose of this study is to describe how expatriates at Handelsbanken in France, Hong Kong, China, Russia and Singapore have adapted to the host culture. To illustrate how well they acculturated following seven factors have been chosen: Time, previous international experience, cultural distance, language, work environment, spouse acculturation and met expectations. The study was conducted through interviews with six expatriates and surveys answered by nine expatriates. Our study shows that the expatriates have experienced different lengths for cultural adaptation. The majority of the respondents indicated that it took up to six months before they adapted culturally.

The conditions for a good silage process start with good wheather and choice of crop, then choice of harvesting machinery. The shorter and more mechanically treated crop, the better quality of the forage. (Pauly 1994). This study has examined the variations in chopping length depending on harvest method. Precision choppers works with a rotating chopping cylinder, where the crop is cut into pieces.

Gravitational lenses are unlike ordinary optical lenses, a phenomenon corrupting our optical view of the cosmos. When we look out intospace we see celestial bodies lying with astronomical distance from Earth. There is no guarantee that what we see out there in space is actually there where we are observing it, and it may be that we see multiple images of the same star! Studies have shown that thenumber of distorted images of an n-mass (n > 1) plane lens can not exceed 5(n -1) for lighter lenses or 5n for more massive lens. This mathematical thesis covers gravitational lensing and their properties that distort light rays coming towards us from distant celestial bodies. In addition of gravitational lensing, its properties and the proof of the maximum number of distorted images, a bigger part of this work even cover two very interesting mathematical tools - the so-called Schwarz function and Bezout theorem..

When cylinders for motor saws are manufactured there are high demands on the cylinders strength and wearing qualities. Aluminum is a material with low density and is used by Husqvarna AB for their motor saw cylinders. The aluminum is strengthening with nickel that is attached to the cylinders through electrolysis. When aluminum is in contact with oxygen a film of oxide is formed. To eliminate the oxide and to prevent formation of new oxide zinc is used.

The objective of this project was to develop an application for mobile phones using the Android operating system. The main goal was, with the help of GPS, to pinpoint locations, measure distance traveled and illustrate the progress on a map. Functionalities for just showing the map, fetching addresses and saving to a database was also implemented. The result of the work was a proper application, called MeasureApp, that fulfills the goals set in the planning stages of the project. MeasureApp can be used to measure distances where accuracy is not a main factor, i.e walks or runs.

This work aims to obtain information on diurnal variations of aerosol concentrations in thecity of Lund (Sweden) and trying to locate the origin of the aerosols long distance transports.The study shows that the aerosol concentrations varied quit strongly over the entiremeasurement period, reflecting air masses of different degrees of pollution, mainly as a resultof the diurnal rhythm of the traffics. Trajectories reveals that air masses originated inSoutheastern and Eastern Europe contains higher aerosol concentrations compared to other airmasses..

This thesis treats lending figures of literature on religion at libraries in Vårgårda and Lerum.Formulated hypotheses are: The use of literature on religion is higher at the library in Vårgårdathan at the one in Lerum; In Lerum the most literature on religion is used by highly educatedpeople; Ethnic groups and librarians have an influence on the stock.The Christian literature has other patterns than other literature regarding selection criteria,reviews and distribution. The conclusions are: The fact that there are many members ofChurch and Chapel in Vårgårda, does reflect the number of loans of literature on religion in apositive way; Education does not influence, but distance between school and library; Thelibrarians' interest and therefore knowledge regarding religious topics has an impact on theirtreatment of religious books, while ethnic groups do not effect stock and use in either Vårgårdaor Lerum..

The objective of this project was to develop an application for mobile phones using the Android operating system. The main goal was, with the help of GPS, to pinpoint locations, measure distance traveled and illustrate the progress on a map. Functionalities for just showing the map, fetching addresses and saving to a database was also implemented. The result of the work was a proper application, called MeasureApp, that fulfills the goals set in the planning stages of the project. MeasureApp can be used to measure distances where accuracy is not a main factor, i.e walks or runs.

The horse was domesticated about 6000 years ago. Since then humans have used the horse for different purposes, such as work force and in sports. Horses are social, group living animals that spend around 16-17 hours a day on grazing. Horses are often kept stabled in single boxes with a limited feeding time. The forage usually contains grain-based concentrates and roughage.

The aim of this study was to describe how body language of humans affects the domestic dog (Canis familiaris) and how it can be implanted in the stressed situation that occur at an animal hospital. The subject is brought to notice because the author has experienced that dogs can get more stressed when a stressed and nervous owner is attending. Humans affect each other through posture, facial expression, voice and movement, and are often driven by their emotions, which can differentiate the verbal communication from the non-verbal communication. This occurs both consciously and unconsciously. Every human uses body language but not everyone knows how it is used or how to understand it.