The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

Trots en låg efterfrågan och ett svagt intresse för miljövänligt resande bland konsumenterna arbetar charterföretagen målmedvetet med miljöförbättringar såväl under flygningen som på destinationen med boende, service och transfer. Denna studie granskar vad charterbolagen ämnar uppnå med sitt miljöinriktade CSR-arbete. Uppsatsen prognostiserar och urskiljer även företagens framtida arbete för miljön. Att arbeta för hållbart resande bidrar till minskade kostnader i form av lägre bränsleförbrukning och leder därmed i förlängningen till ökad avkastning. Högre lönsamhet kan även på sikt uppnås i form av ökad legitimitet och ökat anseende bland konsumenterna vilket bland annat kan bidra till fler sålda resor.

Arbetsgivares nätkontroller i sociala medier är bara ett exempel på alla emergenta beteendemönstersom utvecklats både på individ- företagande- och samhällsnivå på grund av den interaktiva webben(Webb 2.0) och Facebook kring vilket en diskussion förs.Resultatet i den kvalitativa studien sammanställs i en slutsats giltig för den lokala urvalsgruppeninkluderande 7 småföretagare och påvisar att arbetsgivarna, även om det inte alltid är helt medvetet, påverkas i sina subjektiva bedömningar kring arbetssökandens lämplighet för anställning genominformation inhämtad från Facebook jämte andra informationskällor. Facebook är en social webbaserad plattform ursprungligen designad för social interaktion koppladtill privatlivet. Information lyfts ur sitt sammanhang och in i helt andra kontexter när andra aktörer i form av beslutsfattande yrkespersoner träder in på nätverket i syfte att bakgrundskontrollera. Informationen kan tolkas och användas som informationsunderlag för professionellt beslutsfattandeoch påverka användares livsförhållanden. Resultatet redovisar för några svårigheter och möjlighetermed informationsöverföring via Facebook som kan vara av intresse att överväga och diskutera vidpolicyutformningar för sociala medier kopplat till informationsinhämtning vid rekrytering samt viddesignandet av social informationsteknik..

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.

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

?Optimizing the workflow of hydraulic reservoir tanks? is a degree project made by Jonas Olsson, student within the faculty of technology and science, during spring semester 2012. The project comprise 22,5 ECTS.Volvo Construction Equipment, located in Arvika, was the client in this project. The mentor at Volvo CE was A?sa Barck, and the mentor at Karlstad University was Monica Jakobsson.

By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

Med dagens växande besättningar är det svårare att upptäcka brunst hos mjölkkor genom visuell observation. Detta leder till ekonomiska förluster, minskat genetiskt framsteg, högre inkalvningsålder och längre kalvningsintervall. För att underlätta brunstregistrering i besättningarna finns olika automatiska registreringar som kan upptäcka fysiologiska eller beteendemässiga förändringar som framträder hos kon vid brunst. Denna litteraturstudie sammanställer tre olika principer för brunstdetektering; visuell brunstdetektering, stegräknare och bestigningsdetektor, som kan vara antingen elektronisk eller manuell. Resultatet visar att stegräknare är den metod som upptäcker flest brunstperioder medan visuell observation ger minst felaktigt detekterade brunstperioder.

This paper is about transferring a feeling from a physical place to the Internet. The paper explores methods on how this transfer is done. Websites have a tendency to not portray the company behind it in a correct way. For companies with a distinct esthetic and work hard on their image and brand it is important that this hard work is portrayed correctly in every aspect. The problems this paper explores are: the importance of personas in a design process, methods of transferring a feeling from a physical place with design and how this can be tested, and using open-source content management systems in creating usable websites.

This project details the process of converting and transferring a turn-based paper prototype to a digital real-time format. The projects goals were to see how well the original feeling could be transferred to real-time and how the transition itself went. The project have been completed with the help of the programmer Mikael Gullberg. The practical part of the project was executed between the dates of 25/4 ? 2/5.

Trading financial securities at stock exchanges and other authorized market places is today a particularly important socioeconomic phenomenon in many industrialized countries. A well functioning securities market is crucial for the economic development in these countries. The modern trading with stocks and other financial securities is characterized by the fact that the majority of the transactions at the stock exchanges are carried out through various intermediaries. The ultimate counterparties that are involved in a securities transaction (the seller and the buyer) are often unknown to each other. The anonymity in the securities trading implies several interesting legal problems.

En fungerade erfarenhetsåterföring leder till effektivare och lönsammare processer. Det är isynnerhet viktigt för Skanska och Ikeas industrialiserade bostadskoncept BoKlok, där sammatyp av arbeten ständigt upprepar sig. Skanska har ett verktyg för erfarenhetsåterföring somde kallar Normallägen och beskriver olika arbetsmoment i text och video. Arbetet pågårmed att utvidga innehållet för Normallägen och i dagsläget finns inga för markarbeten inomBoKlok.Syftet är att undersöka hur erfarenhetsåterföringen fungerar idag och vad som fungerarmindre bra i projekten. Finns det erfarenheter som kan användas som underlag till framtidaNormallägen.Arbetet bygger på intervjuer, litteraturstudier och information från Skanska och BoKloksintranät.Resultaten visar att den erfarenhetsåterföring som sker idag oftast är muntlig mellanarbetsledningen på olika projekt och där kunskapen är personrelaterad.

The probiotic bacteria Lactobacillus reuteri DSM17938 was evaluated as a starter culture in cheese production, with the intention to produce a new interesting product within the functional food market. Growth and acidification rate in milk subjected to different heat treatments, as well as supplementation with growth promoting factors or support cultures was measured during controlled fermentations. The results showed that the weak proteolytic activity of L. reuteri could be compensated for by supplementation with 1% casamino acids or 5% MRS broth. Furthermore, a decrease in growth and acidification rate could be seen when using yoghurt culture or Lactobacillus delbrueckii as adjunct cultures.

Recent turmoil surrounding nuclear power as an energy source, especially since the accidentat Fukushima, has largely contributed to the debate of whether or not nuclear power should beused as an energy source. This study has examined the economic feasibility of replacingForsmark?s 3rd nuclear reactor with a bio fueled power plant, and find out how this could bedone.The power generation that has to be replaced is equal to 1170 MWe. To replace this, 6 largescaleCFB-boilers, each providing over 200 MWe, were necessary. In addition to this, eachboiler required their respective turbine sets, comprising one high-pressure-, and one lowpressureturbine with intermediate reheating capacities.Based on this, a rankine-cycle was modeled using the software EES, to be able to calculatethe total heat required in the power plant.