The use of combi-drilling during spring tillage has become very common in southern Sweden in recent years. Combi-drilling leads to fewer passes on the field and better plant nutrient utilisation. An example of a combi-drill is the Väderstad Rapid, which is very widely used in spring tillage in southern Sweden. The Rapid has separate fertiliser and seed coulters, which means that the draught requirement is relatively high. It thus requires large, heavy tractors, which compact the soil and are comparatively expensive to buy and run. A few years ago the Finnish combi-drill Tume Nova Combi came onto the Swedish market.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

Rising energy prices and higher energy demands have led to an increased focus on energy efficiency, in particular in the real estate business, where high potential for energy savings exists. Within the next few years, buildings that were constructed in the sixties and seventies will be in need of renovation. One of the challenges of these renovations will be to improve energy efficiency. A real estate company that is facing this challenge is Uppsalahem AB, based in the city of Uppsala, Sweden. This study focused on analyzing energy efficiency measures when renovating old buildings.

At Forsmark nuclear power plant a new course called "education in everyday safety" has been started in an attempt to improve the safety culture. The goal is to spread the of expectations and approach the maintenance management has set, to all employees working at the plants. During the course, theory is mixed with practical tasks to reach a common view how work should be done to achieve safety for the plant and the people that work there.The practical tasks are done inside "maintenance simulators". They are built inside 20 ft containers which contains two dummy pipe systems. On the pipe systems some valves, a flow meter and a pump has been installed.

In this essay dog as a compatible model were put against human. The major histocompatibility complex (MHC) genes were compared between dogs, human, cat and mouse. To evaluate dog as a model and study similarities and differences was the aim with this review. Dog as a model contributes to understand mechanisms behind autoimmune diseases and showed clearly histological similarities between human and dogs concerning the skin disease mucous membrane pemphigoid (MMP)/cicatricial pemphgioid (CP). Further genetic evidence motivated the choice of using dog as a comprehensive model when the MHC-complex correlated with hypothyroiditis in Doberman dog as it does in human. Physiological similarities with low levels of thyroid hormones (T3 and T4) together with high level of thyroid releasing hormone (TSH) were found in the same way as in human.

Gene technology has become more and more attractive in plant breeding during the last twenty years. This is probably because it can readily improve the existing commercial cultivars that have only one or a few drawbacks by modifying one or a few genes without changing the main genetic constitution. In this regard, gene technology is more effective than conventional breeding.The aim of this project was to analyze the fruit quality of the non-transgenic apple scion ?Jonagold? grafted on non-transgenic and rolB-transgenic apple rootstocks. The rootstocks used were M9-rolB1, M9-rolB2, M26-rolB and non-transgenic controls M9 and M26.

This diploma work covers an investigation over the heat - and hot water systems of thetenant-owner's association, Bogården. The heat - and hot water needs of Bogården aresatisfied by both district heating as well as three heat pumps. Implemented investigationshows that the heat pumps are not used in a profitable way. Apart from that, the reservepossibilities are small. There is also a risk of the growth of Legionella bacterium in thehot water system.Since the heat pumps are already installed, HSB-Gävleborg (responsible for Bogården)has a wish to investigate possible proposed actions for optimization of existing plant.After completed investigation, a new proposed action is presented.

Intelligence is an elusive concept with strong links to business intelligence , in which organizations have recently more and more have incorporated the use of IT (Information Technology). A research carried out recently have identified the importance of effective monitoring, but there are few studies showing how organizations actually work in the field.A qualitative study consisting of the interviews with employees at an IT company was done to see how external monitoring is carried out in practice, in a specific company and how it would help the company to develop. The company we visited did not work with special procedures of any kind regarding external monitoring but still knew about the term and its meaning.The conclusion account for detected patterns as well as difficulties, including the definition of external monitoring which differs a lot between individuals. The patterns discovered points to the importance of clarity and objectives regarding the use of external monitoring for it to be effective and measurable.Keywords: External monitoring, Business Intelligence, Competitive Intelligence..

  iiiAbstract?We are living in a time of project. Everything becomes project. All development, all efficient,all changes are running as project?.

Stump wood is a hot alternative when the heating plants demands more and more forest fuel. The aim with the study has bean to calculate the costs in four different systems for transportations of stump wood, examine if there are any differences in fuel quality for the stump wood in the different systems, analyse if the fuel quality in stump wood is affected with the time it lays by the road side and how much space the stump wood demands on the road side. To calculate the costs for the different systems a system analysis was carried out, where some of the costs were collected through field studies on Holmen Skog stump experiment and other costs were collected from literature and contacts. Data for the fuel quality study was collected from Eons heat plant in Norrköping. Data for the study of how much space stump wood takes along a roadside was collected from field studies.

I denna rapport predikteras livslängden, med avseende på utmattning, för en hjullastarskopa. Två av de mest kritiska svetsarna utvärderas enligt IIW:s (International Institute of Welding) rekommendationer genom nominella spänningsmetoden, hot spot-metoden och effective notch-metoden. Beräkningarna utförs med hjälp av finita elementmetoden. Genom att utföra töjningsmätningar på hjullastarskopan i drift erhålls spänningsdiagram. Dessa uppmätta spänningsdiagram analyseras med rain-flow count-metoden.

The competitiveness and profitability of swedish farm enterprises is frequently discussed in agricultural media. Increased exposure to the surrounding world with greater competitive pressure and considerable price fluctuations in the agricultural markets demand new ways of acting to secure the agricultural sector?s long-term survival and profitability. Structural change and/or diversification leads to increased numbers of stake-holders around the farm enterprise and thereby also the expectations of the farmers ability to lead and coordinate resources. Lean is the name of a management model developed by Toyota, influenced by the lack of resources in Japan during the post WWII period.

The purpose of this study is to give us a deeper understanding about street workers importance for youths. We also wanted to investigate this from a gender perspective, both considering the street workers but also the youths. The focus for this study is on both the street workers and the youths. The study is based on a qualitative approach. We were going to study people and their behaviors.

Sydkraft Vattenkraft AB owns and operates the Traryd hydropower plant, located in the river Lagan in the southern part of Sweden. The gravity dam is classed according to RIDAS guidelines (Hydropower Industry Dam Safety Guidelines) as a class 1B dam. This means that the dam must discharge a class 1-flow which has a return period of 10 000 years. The inflow into the dam has been calculated in an earlier report to 495 m3/s, with a waterline at an elevation of 126, 3 meters above sea level. The gravity dam has a discharge system with two rectangular weirs, which results in a smaller discharge than the necessary 495 m3/s.

Before the European construction standards were introduced in January 2011, it was mainly themethod in BBK04 that was used for calculating punching capacity in concrete structures, and in lesscommon cases the method in BHB. The method of BBK04 is easy to use and have had the samestructure since the first was published in 1979. The Concrete handbook method (BHB) where usuallyonly used when a higher punching capacity was needed and the cross-sectional height where fixed,calculations using this method entails more work, but will in return usually give a higher capacity. Italso allows the use of shear reinforcement to increase the cross-section capacity. The method ofcalculating punching shear in EC2 differs largely from the methods of BBK04 and BHB.