Towards the end of the 1960s, the credit financed purchase was well established in Sweden. The Swedish households were able to purchase goods, which had been considered unnecessary, or even luxurious, in the past. On the other hand, effective means to handle the increasing amount of debt and potential debtors were introduced; credit rating was registered, trade with insecure claims increased and if debtors could not fulfil their obligations, the creditors often used harsh or undue methods. By introducing Inkassolagen (1974:182), the legislator hoped to regulate the debt recovery process and ensure the fair treatment of debtors. The legislator also introduced liability for damages caused by a creditor in the collection process.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

The ongoing construction of Kristianstad is a trade mall in the city center, the City Hall and the railway station neighborhood is rebuilding, new residential projects are planned and "The healthy garden", "Accessibility for everyone" and "ERA-farms" are also current. Kristianstad has always a sustainable way of thinking in the background during the development and they are trying to meet all three perspective of sustainability: economical, ecological and social. The municipality seeks knowledge both by sharing their own and takes part in other municipalities in the development process..

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

The agriculture throughout the world is becoming increasingly deregulated and this has affected the prices of raw materials to fluctuate at a higher degree than earlier. This in turn has made it interesting and in some cases even necessary for the trader as well as the producer to gain knowledge about the trade instruments available to ensure a good enough price for their produced goods. This study encompasses a number of ways to trade grain and oil plants in order to clarify what differences there are in the several contracts that exist in the present situation, economical as well as practical. The various trade instruments available to the producers on the Swedish market are described in the theoretical part of this study. The study also contains a simple arithmetic example, based on historical prices collected from grain traders and trading floors, in order to point out the differences in the economical outcomes depending on the business strategy used to sell the produced goods. The study shows the importance, as a producer, of being able to use and take advantage of the different trading instruments at hand to monitor and exploit the shifts in the market. From an economical point of view it is not enough to just excel at farming but knowledge about the market functions and the trade instruments at hand is also required to be able to secure a good enough price for your goods.

Fortifikationsverket which is the landlord for the Swedish national defence has a great problem in their forestry due to the relatively large amount of metal objects in their timber. These metal objects cause different types of economical losses in the timber refinement chain. To enable out sorting of logs containing metal objects already in the harvesting phase, Fortifikationsverket is interested of the possibility to utilize some type of metal detector in a harvesting head for that purpose.The goal of this study was to, with help of a case study, enlighten the problem that metal objects in timber cause for Fortifikationsverket and their customers of timber and to investigate conditions of to mount and utilize some kind of metal detector in a harvesting head at present.The saw timber deliveries by Fortifikationsverket during the time period 2003-2005 was used as a reference volume for calculations of economical losses. In this case study was included two sawmills where timber from Fortifikationsverket were delivered to for further refinement. Factors investigated were the type of damage metal objects caused in these two sawmills and the economical signification of these damages.

The purpose of this paper is to examine witch factors lays behind political decisions when reforming upper secondary school. Three major factors are used: political, economical and structural. These factors become visible by comparing the school reforms 1965 and the coming one in 2009. An analytical scheme is used to find the factors in the primary information. The study is based both political inquiries and on debate articles from newspapers and political papers.The results show that two factors are more visible than the third, and that is the ideological and structural.

The last few decades the development in the field of electronics has been huge. The components performance gets better at the same time as the manufacturing cost decreases. Many of the design moments that have to be done, are done automatically today, but it can get better. Especially for analog circuit design.At Electronic System in Linköpings universitet, research is in progress to develop a tool that can design analog circuits in reasonable time. It means that it has to size the components (transistors, resistances, capacitances etc), so that the circuit can fulfill the performance requirements.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

This study, based on the socio-cultural theory of the book as a mediating tool, examines how four teachers say they work with the reader ABC-klubben. This is done with a focus on how they reason about choosing the level of readers for the pupils and about what compensation, if any, they make for pupils who read the simpler book and therefore miss the more difficult words and expressions. The result shows that all the teachers say that they take the pupils? motivation for and pleasure in reading as an important ground for the decision as to which reader a pupil should use, and that this decision is taken with a focus on the individual. When it comes to compensation for the pupils who read the simpler book, the teachers do not describe consistently focused work on this, but they describe a similar way of working whereby they nevertheless acquaint these pupils with the more difficult book and the harder words and expressions.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

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.

The purpose with this thesis is to illustrate companies? way of using Key Account Management in the organization. We developed the four following research questions: Why do companies choose to use Key Account Management? How do companies identify and choose their key customers? How does a key account manager work? How do the skills needed by a key account manager look like? The results showed that KAM offered several important benefits, mainly of economical characteristics. Identification of the key accounts was mainly conducted through certain economical criteria the customers had to fulfil.

The levels of unemployment are unusually high compared to recent years, and the consequences are diligently debated in media. Swedish safety systems regarding people?s welfare have gone through changes lately which affected the situation negatively for many concerned citizens. This study aimed to illustrate individual?s situation of unemployment within their social context.

The Swedish legislation regarding tax reduction for gifts to nonprofit organizations was stated year 2011/12. The legislation includes tax reduction for donors if the gift refers to a nonprofit organization whose work consists with ?charity for an economical need? or ?scientific research?. To be included as approved recipient the recipient has to apply for approval. This approval includes both an application fee and an annual fee.