Soybean meal from South America is the most common protein feed used for animal production in Sweden. Production of soybean has negative effects on the environment and the transports from South America to Sweden causes considerable CO2 emissions. Therefore it is a growing interest in locally produced protein feed in Sweden. Protein feeds that are possible to grow in Sweden are rapeseed, peas, faba beans and lupins. Those are adapted to the Nordic climate and are perfect to grow in cereal rotations.

The Swedish production of biogas was 1,5 TWh 2011. About half of the production was used as vehicle fuels. The cost for upgrading biogas depends on the size of the biogas plant and its gas production. If the gas flow is low the cost will be high. However, further development of existing upgrading technologies or development of new ones, have good potential to decrease the upgrading cost for small scale biogas plants.

This paper aims to investigate the systematic risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small cap and large cap stocks (SMB) during the sample period. This is consistent with our a priori expectations and previous international studies. We do not find the expected systematic fixed-income related risk exposure for the fixed-income hedge funds and fund of funds in the sample. The empirical material used in this study is taken from a publicly available fund database maintained by the Swedish Financial Supervisory Authority (Finansinspektionen).

AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

AssiDomän Frövi board mill has in cooperation with students from Graphic Technologyat the University of Dalarna a degree project that involves developing package solutionsin carton material from AssiDomän Frövi. This year the basic condition was to use theweights 270g/m2, 300g/m2 and 330g/m2 and choose between Frövi Bright, Frövi Lightand Frövi Carry.The packages were supposed to be in the segments industrial products,chocolate/sweets and beauty products/cosmetics. Two packages were produced in thesegments industrial products and beauty products/cosmetics.The first package, produced in the industrial segment, contains textile color and templatesand the second package is a gift package and contains nail polish.The investigation part of the project deals with how the packages today are fit forrheumatics in opening purpose..

In article 1.2 c) EC regulation 852/2004 it says that the regulation is not applicable to producers who directly supply small quantities of primary products to the final consumer or to the local retailers who in their turn directly supply the final consumer. An almost identical regulation can be found in article 1.3 c) EC regulation 853/2004. The supply by a primary producer of small quantities of primary products, of animal origin or not, are consequently excepted from these two hygiene regulations. In article 1.3 EC regulation 852/2004 and article 1.4 EC regulation 853/2004 it says that the member states are to establish national rules in their national legislation as to the regulation of exception for small quantities. The aim of this study was to investigate the handling of small quantities of primary products distributed locally in Sweden but also the handling of these products in other countries.

In this essay the authors have searched to get an understanding of howthe situation where for a person being handicapped and of sámi heritage in Swedenduring the 1800´s to the beginning of 1900´s. In this qualitative study, church booksand local governmental records from the time has been the sources for data. Findingsregarding sámi and disability first of all shows that the sámi didn´t produce any ownwritten records, this means we had to use records produced by Swedish authorities.These are the only records available from the time. Records that gave us theauthorities point of view. When working with historical documents it is the contextwere they were produced in and their implied readership that is of great importance.Using this method gives the possibility to tell the story by the perspective of theexposed, in our case sámi people with disabilities.

The aim of this master thesis was to measure the terminological consistency when indexing fiction. The study included ten participants, five librarians and five patrons who indexed two novels in three steps. Besides calculating the terminological consistency a typified index based on the term frequency was created.Subject heading list Att indexera skönlitteratur was used as a controlled vocabulary and to calculate the consistency the asymmetrical formula was used.The result showed that the study produced relatively high consistency values compared to other studies. The subject heading list increased the consistency value for all of the participants, for the patrons the increase was substantial. The librarians produced higher consistency values compared to the patrons in almost every step and they had in percentage lower amount of terms used only once..

Biogas is a renewable fuel that can be extracted from anaerobic digestion of many differentsubstrates, for example biological household waste. An alternative handling of the waste is tomix it with other wastes and incinerate it in a combined heat and power (CHP) plant. Thisstudy uses life cycle assessment to investigate which type of waste handling that is betterfrom an environmental point of view, anaerobic digestion with biogas production orincineration. The results are based on a case study of a biogas production plant owned by thecompany Ragn-Sells in Vänersborg. The alternative is incineration at a CHP plant inGothenburg.

A power system will inevitably be subjected to transient overvoltages, most often produced by switching operations and lightning strikes. These transient overvoltages may harm sensitive equipment without sufficient protection, but it is not an easy task to predict what transients may occur or how they affect the system. A fault occurred in a low voltage system at Forsmark 2012 and overvoltages from lightning were concluded as the probable cause. The three aims with this thesis are to develop and test a model of the power system at Forsmark 3, analyse the transient behaviour of the system when subjected to lightning surges and identify critical parameters, and lastly to provide a tool for investigating the protection of the system. The modelling and simulations were performed in the freely available simulation program LT Spice.

The background to the work bases on the consumers view around Swedish and foreign meat products, and how the attitude around the meat products is pursued in the shops. The consumers request high meat quality and security . Many consumers value local produced and ecological meat products but the price is too high. We have done verbal interviews with consumers on three different shops, where we asked questions and had dialogues around Swedish meat products where the consumers have told us their arguments and opinions about Swedish and foreign meat. The result shows that the majority of consumers consider that it is important to know that meat is produce in Sweden.

Samhället går mot en mer tjänsteinriktad och kunskapsintensiv produktion vilket har lett till att immateriella resurser har fått en större betydelse för företagens ekonomier. Några av resurserna uppfyller kriterierna för en tillgång och finns med i företagens balansräkningar. När företag är i behov av kapital ser bankerna till företagens balansräkningar för att göra en kreditbedömning. De måste då bedöma immateriella tillgångar.  - Hur bedömer kreditgivare företags immateriella tillgångar? - Vilken betydelse har denna bedömning för kreditgivningsbeslut? Syftet med studien är att beskriva hur kreditgivare bedömer immateriella tillgångar och vilken betydelse denna bedömning har för kreditgivningsbeslut.En kvalitativ studie har genomförts där datamaterialet har samlats in genomintervjuer med respondenter från tre olika banker. Två av de undersökta bankerna bedömer inget ekonomiskt värde på immateriella tillgångar men dessa är med och påverkar helhetsbedömningen av ett företag. Betydelsen av detta är att företag med för stor andel immateriella tillgångar får svårare att bli beviljade kredit och straffas med högre kostnader.

Leverage buyout?s is an opportunity for companies, who can strengthen its market position by expanding its operations, and it add?s value to the company. At every LBO, copmanies make different values of the target company to finally come upp to a final bid. The final bid may in many cases be made of a surplus value, which is the differens between the value of the net-assets and the final bid. This we call goodwill and it has been a target in many discussions.

This report is the concluding part of the course national minorities, main focus on design, at Luleå University of Technology spring 2007. The purpose of this written examination is to produce a prototype to a product, which can be used both when marketing Kiruna as a student municipality and when recruiting students to the study programmes Kiruna offers. The product has been produced through systematic problem solving, where methods to fix the problem, gather facts, examine and come to a solution have been used. The product should in one way or another get the student to think of Kiruna as a student municipality and it should also appeal to the target group ? the students.

AbstractThe purpose of this essay is to analyse and interpret artist Hans Hedberg?s monumental, ceramic reliefs in Sweden and France. Hedberg is internationally famous for his ceramic fruits and eggs in different glaces and formats. A mostly unknown side of his artistic production is that he produced about 50 ceramic reliefs during the 1950s and up to the 1970s in public buildings. Hedberg was one of very few foreign artists in France, who, during a long period of time, produced monumental, public reliefs for the French state.