The purpose of this study has been to make an inventory of combustible waste in the region around Norrköping and to investigate the composition of domestic waste, industrial waste and two different types of sludge. The work was performed at the request of Norrköping Miljö & Energi, due to the planning of an incineration plant. The inventory of the waste was performed through inspection of environmental impact reports, from waste disposal plants in a number of local government areas in the region. The quantities were also compared to another inventory, carried out in a different way. The characterisation of the wastes was compared to the fuel specification determined by Norrköping Miljö & Energi.

On-site sewage systems are common on the countryside of Sweden with approximately one million on-site systems installed. Due to insufficient function, these contribute significantly to the total discharge of phosphorus to rivers and lakes, causing eutrophication. In order to reduce eutrophication and to fulfil one of the environmental quality objectives, the decision was taken by the Swedish Government in 2005 that 60 % of phosphorous in sewage sludge is to be recycled to arable land before 2015. To make recycling a reality, new solutions have to be found. Federation of Swedish Farmers (LRF) takes an active interest in this issue and has initiated this study. One problem is that the food industry is sceptical towards recirculation due to the risks that products from sewage systems may contain pathogens, heavy metals and unwanted chemical compounds, e.g.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

The management of water resources and waste water varies between the countries of the EU. For many years, a large part of the water in Europe has been contaminated by, among other things, insufficiently treated waste water and emissions from agriculture. The EU Water Framework Directive 2000/60/EC and the Urban Waste Water Directive 91/271/EEC are intended to harmonize fresh-water management and waste water management within the whole EU, aiming at safeguarding drinking water of good quality and a high quality of all water within the EU today and in the future. There are however some problems concerning the waste-water directive. One problem is the huge investment needed in Slovakia to fulfil the demands of the waste-water directive for waste-water management in larger communities (with more than 2000 inhabitants).

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

The access to good sanitary facilities is an important factor that elevates the experienced living standard as it improves hygiene and reduces the transmission of deseases. The ratification of the millennium goals by 189 countries demonstrates that this is an important international issue. Together the countries have taken upon themselves that the proportion of the population that lacked access to sustainable safe drinking water and sanitary facilities in the year 2000 will have been reduced by half by the year 2015. In Peru, the construction of sewage pipe networks to transport the sewage out of the direct human environment is progressing. The safety and sustainability of these systems can be questioned, since in Peru the sewage seldom receive any treatment before being emitted to a recipient. This is taking place in Picota and sorrunding villages as well. In the last 25 years several systems implementing small-scale onsite treatment have been introduced throughout Latin America in an attempt to give more people access to sustainable and safe sanitary facilities, reducing water consumption and taking advantage of the agricultural values of the sewage fractions while protecting the environment from its negative impact. In this study three different sanitary systems and the effects of different population growths were compared.

The following study aims to investigate the environmental conditions of the harbor of Sk?rhamn, a small fishing community on the west coast of Sweden. The interest to do so rose as a newly built apartment residence failed to connect the sewage pipes of 18 apartments, causing the untreated sewage running into the sea. The parameters accounted for are the C/N ratio, total organic carbon (TOC) as well as total nitrogen present (TN) and ?13C in the top ten centimeters of a sediment core retrieved in the Sk?rhamn harbour.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

This project concentrates on musicians who work in a professional music studio.The task of this project was to design a new headphone system called Foldback system.The advantage of this system is that all involved in a music project could influence their ownlistening during the project. With a couple of adjustments should each and everyone get theirown individual listening from their headphone station.This report shows different methods, theories and results that came along in development ofFoldback system. The project has resulted in a finished product that will be in use atStudiomega..

In order for a retention of title clause (ROT-clause) to be valid against third parties underSwedish law, the debtor must be prohibited to dispose of the object transferred. Forinstance, the debtor must not be allowed to resell the object without the creditor?spermission or before the object has been fully paid. If the creditor gives consent to thedebtor?s disposal, he loses his right of separation.

For many years, the construction industry in Sweden has not developed much of an integral approach for design across disciplines. The sector?s impact on society, economics and environment is huge. To make the interactions within the construction industry more efficient, a relatively new concept called BIM (Building Information Modeling) has been introduced. The idea with BIM is that the different actors of the construction industry will work through intelligent CAD software, with common file formats and more cooperation between different actors during the various steps of the building and construction process.The technical consultancy company WSP Sweden is working actively to implement BIM within the frame of its activities.

ABB I-R Waterjet Systems combines the robotics and motion expertise of ABB Flexible Automation with high-pressure intensifier/pumping technology from Ingersoll-Rand to provide and continue to develop innovative waterjet cutting systems for global markets. The purpose of this assignment is to develop a process water purifier. The purifier should be applicable as an option to ABB I-R?s production cell Cutting-Box. At first hand the process water should be purified well enough to let out in the municipal sewage system, but the ultimate solution is purifying the process water to the range that recycling is possible.

The purpose of this study was to investigate the occurrence of Verotoxin-encoding bacteriophages in mussels, cultured downstream the sewage treatment plant in Lysekil.Mussels were collected in three growing areas from April 2008 to March 2009. Real-time PCR was performed for detection of vtx1 and vtx2 genes and enrichment of bacteriophages on non Verotoxin-producing Escherichia coli O157: H7 was carried out. All samples in real-time PCR analysis were negative; no presence of Verotoxin-encoding phages was shown. No plaque was formed on blood agar base plates, indicating that no bacteriophages had been taken up by E. coli bacteriaThe levels of Verotoxin-encoding phages and E.coli outside the sewage treatment plant in Lysekil were not high enough to be able to form VTEC in mussels, indicating that the faecal contamination was low.

The purpose of this study is to research into the role of the citizen and the educational system in Sweden throughout periods of time based on previous theoretic works, and also to deepen the understanding of students with special needs in Swedish education focusing on the primary school years. This shall be carried out by illustrating the different points of view and choices within the educational system that are at hand for students with concentration difficulties and social difficulties.I will analyze these points through a cultural and social perspective on contemporary society in order to contribute towards today?s discourse on the norm. The result of this empirical investigation presents a dilemma existing in the democratic educational system of today. Nationally and internationally, the educational system has been structured around a normative system containing both rights and duties that effect everyone working within it.

ABB I-R Waterjet Systems combines the robotics and motion expertise of ABB Flexible Automation with high-pressure intensifier/pumping technology from Ingersoll-Rand to provide and continue to develop innovative waterjet cutting systems for global markets. The purpose of this assignment is to develop a process water purifier. The purifier should be applicable as an option to ABB I-R?s production cell Cutting-Box. At first hand the process water should be purified well enough to let out in the municipal sewage system, but the ultimate solution is purifying the process water to the range that recycling is possible. When investigating the different principle of purifying water, a research of different products and their manufactories was done. These different products were compared and the principle of filtration was the most applicable, as most of the products were designed for far larger applications. As the process water contains quite large amount of particles, it is necessary to perform the filtration in different steps. The process water purifier is therefore composed of a module of coarse filtration and one of micro filtration. In the module of coarse filtration the mainly amount of fibres and particles are eliminated. They are kept back in the container unit with the larger fragments and dumped with these when the container is emptied. In the module of micro filtration the filtration is performed in two steps. In the first step particles larger than 50?m are eliminated, in the second step the micro filter is setting the range of purifying, in this case 10?m.