The competition in the milk industry has increased during the last couple of years. This is a result of the trade barrier that dissolved when Sweden entered the European Union. The membership signifies an increased internationalization for the dairies, which has also increased the existence of low price chains in the Swedish food market. The increased share of private brands has strengthened the competitive situation for the manufacturer- owned brands. Three of Sweden?s seven largest dairies have now decided to launch a low price milk to cope with the competitive situation.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

A diet based on a bigger part of locally produced vegetables can contribute to decreasing environmental impact and improved health. In Gotland horticulture has increased more than in Sweden in total during the last 15 years. To investigate possibilities for development of Gotland´s horticulture, the cultivation of potato, vegetables, fruits and berries was mapped through a questionnaire among growers. Interviews and a workshop with growers and reseller were conducted to investigate the interest and prerequisites for growing new crops. In total approximately 2340 hectares of potato, vegetables, fruits and berries were grown in Gotland in 2012.

The aim of this Master's thesis is to discuss and analyse co-operation between public and academic libraries. The political changes that were initiated during 2004 have come to alter the conditions for Swedish libraries. The Swedish library law was changed at the 1st of January 2005 and co-operation between libraries is now statuary even if there is no description of how the new mission is to be executed. At the same time an extensive report about the Royal Library and its role as the Swedish National Library was presented. This report also recommended an increased co-operation between different types of libraries.

In Sweden over 10.000 patients annually, mostly children, undergo tonsillar surgery. The most common surgical method is total removal of the tonsil, tonsillectomy (TE). During the last decade partial tonsil resection, tonsillotomy (TT), has been reintroduced and is associated with lower primary morbidity and less postoperative pain. The aim of the present study was to evaluate if and to what extent 4-5 year old children?s voice function are affected by tonsillar hypertrophy compared to controls and to study the effects of the two surgical techniques on vocal function.

Twice as many women as men suffer from mental ill-health. The negative trend of mental problems among teenagers continues. In certain places in Sweden, 40 per cent of the teenage girls have outspoken symptoms of depression. This is why it is important to observe mental ill-health in a public health perspective. One effect evaluation of the DISA method (Depression In Swedish Adolescents) drew the conclusion that this universal depression preventive method is well working. The DISA method includes cognitive behavioural techniques that change negative pattern of thinking, give practice of communication, strategies of problem solution plus exercises to strengthen the social network.

Humanity stands before a huge challenge to lower its emissions of carbon dioxide and its use of energy at the same time as the global population is rising and the developing countries are being industrialized. A lot of newly built buildings are due to this challenge, designed to be more energy efficient but also use renewable energy resources instead of pollutant fossil fuels .Solar energy is one of the purest forms of energy that exists in abundant amounts, which is why it is most likely that it could come to play a major part in the future energy market. The main purpose of this report is to investigate the possibility to implement a sustainable energy system with solar thermal heat and  heat storage as main sources of energy in the neighborhood ?kvarteret Lagern?, which is the area where the old football stadium ?Rasunda Stadion? was located. New developments within different heat storage techniques have opened up new approaches to enable buildings an all year round heat supply from solar energy. This report will focus on heat storage in boreholes. At the present here is only a preliminary plan of how the neighborhood is supposed to be designed.

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.

During the last few decades a new kind of business operation have developed and this hasforced organisations to adapt themselves to a new competitive environment characterized byincreased customer demands as well as a larger amount of competitors. Therefore companieshave had a shift in their strategies from focusing on sales numbers to focusing on thecustomer. To build lasting customer relationships, in order to create customer loyalty, havebecome an important part of the organisational strategy and the collection of consumer datais essential in achieving this loyalty. Customer relationship management systems assistorganisations in managing information about individual customers as well as managing allaspects of customer contact, with the purpose of increasing customer loyalty towards thecompany. The collection of consumer data also enables for companies to design personalizedoffers to individual customers in the form of direct marketing.

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

During the last 20 years, the Swedish health care system has faced major changes. One of them is the increasing pressure to generate economic profit due to private businesses entering the market. Health care units are forced to make some structural changes in order to become effective and efficient. As a result merger and acquisitions has become a part of the health care sector, and seems to be an increasing phenomenon. Mergers and acquisitions have mainly been studied in the industry.

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.

This bachelor?s thesis examines the tradition of half-timbered buildings in V?stra G?taland County as there is a current lack of research on this building category in this region. The lack of knowledge may lead to the loss of potential cultural heritage values if these buildings do not receive attention. Therefore, the study aims to provide a more comprehensive understanding of its role within the region. The goal is to expand and nuance the existing research on the Swedish building tradition, particularly in V?stra G?taland County and the general Swedish half-timbered tradition.

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.

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.