The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

GE Healthcare operates in Uppsala (Sweden) and develops systems, equipments and medium to purify medical substances. Discussions with the local authority concerning planed far-reaching changes and upgrades of the biological process techniques for sewage management, aroused the question about revising the terms of permit for the activity. Therefore it seemed necessary to evaluate a newly installed biological process technique, which is the background of this thesis. The evaluated biological treatment process was built in 2003 and consists of a biological reactor filled with moving bed carriers with a high surface area for biological growth. At the time of the project the biological wastewater treatment plant consisted of a flow equalization facility and two following parallel biological processes; a biological reactor with moving bed carriers and a tower trickling filter.The aim of this thesis was to survey the function of the biological reactor with respect to the reduction of organic matter.

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

Denna studie handlar om den fartförlust och därmed den ökade energiförbrukningen som drabbar fartyg på grunt vatten. Syftet var att ta reda på hur mycket kortare en grund passage behöver vara för att den ska vara ett bättre alternativ än en lång och djup rutt med hänsyn till bränsleförbrukning och tidsåtgång. Resultatet av detta blev att det inte går att dra några generella slutsatser som gäller för alla fartygstyper men att det går att se tydliga tendenser. Studien hade även som målsättning att skapa ett underlag som skulle kunna användas av nautiker vid planering av resor, detta presenterades i form av en sammanställning av de resultat som erhållits vid beräkning av fartförlust i öppet vatten. Någon sammanställning gjordes inte för begränsat vatten eftersom exempelfartygen där fick likadana resultat vilket skulle ha gjort en sådan överflödig.

Abstract Title: Ethanol for Scania?s future ? A scenario based analysis Authors: Anna Hansson and Julia Persson Tutors: Annette Cerne ? Department of Business Administration, Lund University Jonas Holmborn ? Head of Advanced Combustion, Engine Development, Scania Lennart Thörnqvist ? Department of Energy Sciences, Faculty of Engineering, Lund University Problem: Oil-based products are the dominating fuels in the transport sector but alternative fuels are currently challenging the world-wide dominance. The large number of alternative fuels that are under development at present makes the future fuel-market impossible to predict. Scania?s ethanol project is associated with a number of uncertainty factors that are beyond the company?s control.

A one-cylinder research engine has been used for studies with a Diesel Dual Fuel concept (DDF). DDF is a concept that utilizes a pilot diesel injection to ignite a homogenous natural gas/air mixture. Emissions and engine efficiency have been analyzed in an emission cycle called European Stationary Cycle (ESC) and the knock/pre-ignition problems with this type of engine have been investigated.At low and mid torque levels, an early diesel injection around 60 crank angles degrees (CAD) before top dead center (TDC) was used. At these loads raw NOxemissions was below EURO 6 level (0.2 g/kWh). NOxwas at EURO 5 level over the complete ESC without after treatment and with SCR at high loads it should be possible to reach EURO 6.One issue with DDF is the high HC emission levels.

This thesis describes how a cost reduction project was done on the Packsize ondemand packing machine EM7. The cost reduction was achieved by making minorredesigns of the EM7.The project began by studying the EM7´s structure and function by working on itsassembly line. A short literature study on the subject Design for Manufacturing wasalso done.By working on the assembly line and by speaking with staff from production anddevelopment departments, a number of ideas for reducing manufacturing costs arose.Estimations of the potential cost reduction size for each proposal were done incollaboration with vendors and the purchasing department. Based on the size of the cost reduction, technical risk, impact on the assembly lineand the development time the various proposals were ranked. The two highestranked proposals were selected for further development towards finished solutions.One of the ideas that were selected to develop in to a finished solution meant thatsome of the pneumatic valves were replaced with others.

A water treatment unit consisting of two aeration basins, two settling tanks, a residence basinand a horizontal subsurface flow wetland were used to treat wastewater from an eggprocessing factory in Brazil. The aim of this paper was to determine the efficiency of thesystem in reducing nitrogen, phosphorus, BOD5 and TSS (among other parameters) andgetting a further understanding on different kinds of constructed treatment wetlands as well astheir nitrogen and phosphorus removal processes. The wastewater from the factory consistedof process water from manufacturing and water used for cleaning, no stormwater or sewagewater entered the system. Tests were taken three times a month from October 2013 ?til April2014.

Until 2020, 49% of Sweden's use of energy must derive from renewable sources. Greenhouse gases must as well decline with 40% compared to 1990 as a part of Sweden's 16 environmental objectives. Biogas is part of the effort to achieve these objectives, but as the demand for biogas increases, more substrates are needed to meet the demand. The purpose is to investigate the conditions for pea residue as substrate by performing lab-scale mesophilic digestion with different fractions and notch lengths and then to summarize pea residue as a substrate for biogas production. During anaerobic digestion, 1000 ml bottles were used as reactors for digestion.

In this study, the effects of using fine milled cassava stems as an additive in biofuel pellet production was compared to the effects of refined starch addition. The bulk biomass fuel raw material, to which the additive was added, was a blend of spruce and pine sawdust. An experimental design in the factors cassava/starch content, moisture content and material temperature was used. Measured responses were pellet bulk density, pellet durability, amount of fines, pelletizer motor current, pellet temperature, die temperature and CV for pelletizer motor current (a measure of process stability). Each response was modeled by multiple linear regression (MLR).

Syfte: Syftet med vår uppsats är att belysa den etiska dimensionen av harm reductionanknuten missbrukarvård. Till vår hjälp har vi haft etiska teorier och sociologen Zygmunt Baumans begrepp. Frågeställningar: Vi har använt oss av två huvudfrågor som vi därunder bryter ner i konkreta frågor. 1 Hur ser de etiska resonemangen ut hos personal verksam inom harm reductionanknuten missbrukarvård?Vilken typ av etik använder de sig av? Har de centrala etiska principer, vilka? Hur ser de på etik och moral? Följer de etiskt formulerade regler? Hur ser de på prohibition? Hur ser de på drogbruk? Hur ser de på människan? Vad driver dem i deras arbete? Hur ser de på harm reductions påverkan på samhället?2 Hur kan man förstå harm reductionmetoders framväxt ur Baumans sociologiska perspektiv?Hur kan harm reductionmetoder kopplas till det senmoderna samhället? Hur kan harm reduction rättfärdigas etiskt utifrån ett sociologiskt perspektiv? Hur kan harm reductions förklarar sociologiskt? Vilka förutsättningar fanns för att harm reduction skulle kunna utvecklas? Hur kan Baumans begrepp förklara harm reductions ställning i det senmoderna samhället? Metod: Vi har använt oss av en kvalitativ metod med intervjuer som redskap.

This essay is written within my education for Technical Officer in the Swedish armed forces. The essay describes the alternative fuels that the Swedish armed forces can make use of if the supply of fossil fuels is insecure. The alternative fuels that are described and compared are; Synthetic diesel, Organic diesel, Methanol and Ethanol. The essay describes the process of producing the alternatives, the need for modification and the economics for each alternative. The alternatives are compared and assessed for their ability to secure the supply of fuel to the Swedish Armed Forces.

The Swedish road transport sector relies almost completely on fossil fuels. In 2007, as much as 96 percent of the total sales of fuels was made up of petrol and diesel, while at the same time the share of total emissions of greenhouse gases in Sweden that came from road transports amounted to close to 30 per cent. Sweden is by no means worse off than any other European country in these respects. In order to address the questions of high oil dependence and CO2 emissions the European Commission has proposed a reinforcement of the legislative framework, with a 10 percent minimum for the market share of biofuels in 2020. Furthermore, the proposed target is binding for the member states, unlike the current voluntary target of 5.75 percent by 2010. More than doubling the usage of biofuels in only a bit more than a decade will most likely not be possible without policy interventions.

Issue of study: The development of technology and society is closely linked. Mutual dependency and complex interrelationships make straightforward analysis of issues regarding the future of technology and society hard to perform. Therefore, the study addresses the question of how organizations should describe and analyze the interactions of technology and society in order to gain a better understanding of what the future may bring. Purpose: ? To develop a method for analysis of the future course of issues regarding technology and society in interaction.? To apply and test the developed method through a case study, where it is used to analyze the future of the Russian fuel market.

This study is done together with Sydved AB in the summer of 2012. The purpose of the study is to analyse how different quantity of assortments influence the production for forwarders and harvesters with multiple tree handling aggregate in thinning, by different tree volumes. To make this analyse a time study was performed where three entrepreneurs work has been analysed. Beside the analyse, of different quantity of assortments, has also been analysed how the tree volume and a forest fuel assortment effect the production. The result of this study shows that the quantities of assortments have a significant meaning for the production. The biggest differences are most distinct between one and three assortments in the smaller tree volumes where production goes down if the quantity of assortments increase.