This thesis investigates how inventory management is practiced at a Swedish sawmill company, how practice differs from theory in this field and how the company could make more use of this theory. To do this we have performed a study on relevant literature and compared our findings with a field study on Moelven Valåsen AB. Our analysis shows that a large gap between theory and practice exists. We identify several reasons to this, including some sector specific problems when calculating cost rate for timber inventories. Suggestions on solutions to these problems and an example of how a cost rate can be estimated with relatively simple means are presented.

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

In the world we live in today the environmental issues has become increasingly important, and we have begun to realize that we can not continue to use fossil fuels at the rate we do. When it comes to generating electricity we are constantly trying to come up with cleaner and more efficient solutions. The fuel celltechnology is one such alternative and has been around for over 100 years. Yet, it is not until now that the world has started to notice this great technology. The fuel cell has been developed in several areas and can today be used for handheld electronics, vehicles and small settlements.

SummaryAimThe study examines a theoretical model developed to capture cyclist´s perceptions of the route environment. The survey focuses on if level two and three in the theoretical model captures what it´s intended to do. More specific we ask ourselves how the three appraisals (unsafe/safe by traffic reasons, stimulating/inhibiting route environment, unsafe/safe by other reasons) in the model´s second level relates among themselves and if these three appraisals can capture the degree of environmental well-being/unwell-being in the model´s third level. The questions were: Do the three appraisals differ among themselves? What is the difference/-s in such cases? And, is there a correlation between any of the three appraisals and environmental unwell-being/well-being? What is the correlation in such case? MethodThe gathering of data was done through questionnaires.

The housing sector uses 40 % of the energy in Sweden and half of the electricity usage. Theuse of energy is the main reason to the increasing rate of carbon dioxide in the atmosphere.This is the main motive but also a wish of higher safety, that is a higher rate of selfsufficientenergy production in Sweden, we want to decrease the need of using fossil fuel. Now whenthe energy price rise, the interest in energy issues increase and more people discuss thepossibility of reducing the usage of fossil fuel. A change to renewable energy such as sun,wind and water is the only solution where we can get a sustainable development.One way to contribute to a better use of energy is to build in the principle of passive house.The house is being built with a thick and tight insulation. If you use a heat-exchanger withhigh degree of efficiency and a final heating battery on the ventilation system, the heat fromlamps, devices and the ones living in the house should be enough to fulfil the criteria ofliving.

This paper examines the European Commission?s, newly established, ?Register of interest representatives? The analysis is divided in two parts, first I analyze the registers purpose, the kind, and detail, of information it contains and the different kinds of groups that are supposed to register. After that I analyze the organizations in the register more thoroughly, using a database of my own creation. The database was constructed with information drawn from the register, as well as information from external sources. Regarding the design and purpose of the register, I find that improvements in the design are needed, if the register is to fulfill its purpose.

The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand. The method implies that the substrate is sanitized during ten hours in the digestion chamber, where the temperature is 52°C.

Purpose:Only 60 percent of the newly started companies survive their three first years. The purpose of this report is to obtain a deeper understanding regarding how newly started companies work with their positioning and if there are some kind of a relationship between positioning and the survival rate of newly started companies.Research questions:Do newly started companies know what position is? Do they incorporate positioning in their day to day marketing?Approach:We have used a hypothetical-deductive way of reasoning and a qualitative study to gather the information needed. We have through interviews asked our questions to six newly started companies in three different cities.Findings:In our essay, we reached the conclusion that newly started companies do not spend sufficient time or energy on positioning their products. The companies interviewed only market their product as a good product.

AbstractElderly people are going to be a growing number in Europe. Between one third are going to be 60 years or older at 2025. For Sweden the situation is going to be similar. A reduced muscle function could lead to complications for the individual to perform daily tasks and will lead to a higher rate for falling and getting bone fractures. The positive sides are that for men and women there are a possibility for maintaining physical function and strength even in older years.

The aim with this thesis is to investigate teachers view on gender equality and what this may be due to. Teachers are supposed to follow the curriculum where it is written that gender equality should be encouraged. After interviewing teachers it has come to light that depending of the teacher?s personal interest and the school?s management of the question, there is a difference between how teachers are working with gender equality. That is why we want to know why gender equality should be encouraged and how teachers should reach the aim from the curriculum about gender equality.

Stone walls in agricultural land are incorporated in the general protection of biotopes. They are protected because they provide a habitat for endangered species. Therefore it is illegal to carry out proceedings in an area that is included in the protection of biotopes. In order to do that, exemption is needed which can only be granted if there are special reasons. The essay stipulates what these special reasons are.In an exemption errand the interest for nature conservation must be weighed against a public or a private interest.

Every year new premises are built in Sweden, and even if they are made as energy efficient as possible, this will not reduce the energy demands, but the rate of the increase of the energy use will be reduced. One type of facility in Sweden that is a major energy user is public baths, and this makes public baths an interesting facility to study more closely. There are around 500 public baths in Sweden and about 75 % of those can be seen as older baths with large need of renovation, and they all require a high level of energy efficiency measures. To show how the energy demand increase or decrease depending on the changes chosen to be made, the simulation application IDA Indoor Climate and Energy was used. Simulations were made and compared for several cases, with two extreme cases as starting points.

AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by one hour?s pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand.

This paper is a degree project on the C-level, 15 points at University West, Department of Business and IT dept. Informatics. This study is about agile methodology and its impact on IT projects. Requirements management is a process within an IT project, where customer has certain requirements that must be met by an IT system. The difference between the traditional and agile development is in the requirements management process and it can cause problems in a project.