The surface finishing technique called black oxidation is currently being used on thetool holders made of low alloyed tool steel produced by Sandvik Coromant. Blackoxidation isn?t considered a sufficient technique because it doesn?t make the toolholders look like the quality products that they actually are. The reasoning behind thisis that the tool holders can show signs of corrosion after prolonged storing times orin countries with high humidity and temperature. The corrosion doesn?t decrease thetool holders performance, but the customers might believe otherwise.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÃ… 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Traditions are something that is very important to many people, Christmas is usually no exception. Christmas tree, Christmas ham, herring and candle lights are just as important as the advent candlestick. The advent candlestick help you get the Christmas feeling during the countdown. In this report the work with a new advent candlestick concept can be followed step by step.A lot of information was needed in the beginning. By doing some research, surveys and interviews the ground was established for further work.

This thesis describes the planning and development of a volume meter of pine and spruce cones. The product was designed and developed for Stigsjö Skog och Frö AB in Härnösand. It was developed taking into account a number of requirements set by the supervisor David Zetterlund. The main requirements were that the volume measurement would be fast and give accurate results. These are two requirements that are missing in today's volume measuring method which is very problematic for the company.The plant was visited several times in Härnösand, mainly to discuss the generated concepts with the supervisor and perform tests on the prototype.

Följande uppsats handlar om 40-talister som har börjat gå i pension och deras tankar och känslor inför att gå från yrkesroll till pensionärsroll. Uppsatsen syftar till att undersöka hur 40-talisters syn på sin egen pensionering ser ut idag. Vidare syftar uppsatsen till att undersöka om och i så fall hur deras syn skiljer sig åt jämfört mot tidigare generationers upplevelser av detta. Vår frågeställning lyder: Hur upplever åtta 40-talister sin roll och identitet som blivande pensionärer? Anser de att denna skiljer sig mot föregående generation? Utifrån en kvalitativ metod har tematiserade djupintervjuer genomförts.

This work has been to find out what attitude the boys have towards dancing. To gather material conducted interviews with four boys from Sweden and four boys from South Africa to examine the boy?s attitude towards dancing. I wanted answers if the gender, culture or generation has an effect on the boys' attitude to dance. Two interviews were made with a teacher in Sweden and one in South Africa, which had responsibility for dance lessons at the school.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th centuryA Company History.At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

Denna studie syftar till att undersöka synen på arbete bland åttiotalister. Vår utgångspunkt har varit tidigare forskning och teorier som kommer att presenteras i uppsatsen samt den debatt som i korthet beskrivs i inledningen. Våra frågeställningar har varit:? Vad svarar studenter födda på 1980-talet på frågor om arbete?? Skiljer sig svaren åt beroende på kön, ålder och institutionstillhörighet?Vi har använt oss av kvantitativ metod i form av en enkätundersökning bland åttiotalister vid två olika institutioner vid Göteborgs universitet. Med hjälp av statistikprogrammet SPSS (Statistical Package for the Social Scienses) har vi analyserat vår empiri och jämfört det med tidigare forskning och teori.Resultatet visar att de svar som vårt urval av studenter lämnat, stämmer väl överens med vad tidigare forskning har visat.

Animal welfare is of increasing concern in present society. In commercial pig farming, animal welfare problems are common. One of the causes for these problems is the barren environment in which pigs are housed, which can cause oral manipulation of pen mates. Providing straw might be one solution to this problem. Another solution could be reached through genetic selection.

BakgrundMiljön på Förskolan idag präglas utav olika kulturella skillnader. Detta är något vi som lärare inom förskolan reflekterat mycket över under vår utbildning. Då vår kunskap skiftat i sammanhang med verklighetens verksamhet. Vi ser idag fördelarna och nackdelar beroende på kunskapsnivån hos diverse verksamma lärare, och hur detta i sin tur påverkar barnens lärmiljö. Med studien vill vi uppmärksamma de kulturella inslagen som hjälper barn med olika kultur att lära.I förskolans uppdrag ingår att såväl utveckla barns förmågor och barns eget kulturskapande som att överföra ett kulturarv ? värden, traditioner, historia, språk och kunskaper ? från en generation till nästa.

Jordan is a developing country and there are ten Palestine refugee camps throughout Jordansince the Arab-Israel conflict in 1948 and the Arab-Israel war in 1967. The camps are run byUnited Nation Relief and Works Agency for Palestine Refugees in the Near East (UNRWA)which is the main provider of health care in the camp. Today, the fourth generation ofrefugees lives in the camps which are extremely overpopulated. The social and economicconditions in the camps are poor. The nurses' workload in the Health care centre in the campis getting harder and UNRWA's resources are getting strained due to funding shortfalls.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th century A Company History. At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

En tredjedel av Sveriges skogsägare är över 65 år men bara 12 procent tänker genomföra ett generationsskifte inom de närmsta åren. Generationsskiften anses vara en svår och komplex fråga på grund av de många aspekterna; ekonomi, juridik och mjuka frågor. Att arbeta med generationsskiften kan vara ett sätt för virkesköpare att skapa nya kontakter och säkra den framtida virkesförsörjningen. Arbetet syftade till att kartlägga den allmänna inställningen och erfarenheter vid generationsskiften hos SCA Skogs virkesköpare i Västerbottens förvaltning. Deras tankar och funderingar om vilket kompetensbehov och arbetssätt som finns idag undersöktes för att identifiera och utveckla bra arbetssätt vid generationsskiften.

Sports research in the field of social science has shown that regular physical activity leads to wellbeing and positively affects the quality of life. A natural part of being an athlete is learning the functions of the human body, and what?s harmful and destructive, such as drugs (RF 1995). Doping is a constant problem in professional sport. Doping and manipulation of medical preparations in order to maximise performance is one of modern sport?s major problems, according to Blom and Lindroth (1995).I thought it would be interesting to see what the next generation of athletes thinks of doping.

Energy is an important issue in the current world which significantly affects sustainability and development. Energy generation and use are major sources of CO2 emissions which is one of the most important driving factors in global climate changes. The amount of energy used in house hold section can lead to estimation of the amount of CO2 emitted within this section which subsequently would be a ground to better management and maintaining a sustainable society. This study which is a bachelor?s project in sustainable energy, deals with estimation of CO2 emission from different types of residential houses in Sweden. An extensive literature review on energy use in Sweden by different residential sectors has been conducted.