Manga foretag star idag infor beslutet om att infora centrallager eller ej. Trenden mot en centraliserad verksamhet har pekat uppat under en relativt lang tid nu, men vart och ett av de foretag som overvager fragan maste se till sina forutsattningar och behov. Langt ifran alla ar mogna for ett centrallager, en stor forandring i organisationens struktur kravs for att dra nytta av en centralisering.Gardin & Persson AB (GP) ar ett foretag med mer an 100-ariga anor i Jamtland, dar huvudbutiken ligger i Ostersund med en filial i Stromsund. De senaste aren har koncernen expanderat i Vasterbotten med en butik i Umea och en i Ornskoldsvik. De har ocksa kopt in affarssystemet SAP (System Application Products) for att enklare lanka samma information mellan koncernens bolag.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

Karin Holmkvist (2014) Sleep, meals and physical activity among professional drivers during the day with work and spare time. Master?s thesis in health at work. University of Gävle. Night work and irregular work hours affects social and biological rhythms in activity, eating, sleep and metabolism. Researchshows how theworking conditions andworking hours affect professional drivers´ lifestyle and there is a negative impact on their health.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

Various electromagnetic (EM) treatments has been investigated for their potential in improving crop productivity over the past century. There is today an increasing amount of scientists advocating EM treatments as an organically compatible method for improving plant growth and yield. However, failure to produce repeatable effects and defining causal mechanisms has made it a study of much controversy and debate. The subject requires indepth interdisciplinary knowledge, making it inaccessible for the majority of biologists, horticulturists and growers. In this combined literature review and pilot study, these issues are addressed by providing a comprehensive introductory review of the topic plant bioelectromagnetics and its potential horticultural usability.

Since the 1st of May 2004 Cyprus is part of the European Union. The Republic of Cyprus as a whole is part of the Union, but all of the advantages of the Union membership cannot be enjoyed in all parts of the country. Since December 1963 the Cypriot administration has been separated into two, a Greek Cypriot and a Turkish Cypriot, and since 1974 the country is also territorially divided. The Greek Cypriot political administration is considered to be the legitimate representative of the Republic of Cyprus, the Turkish Cypriot administration is only recognised by Turkey. Since the disruption of the country in 1963 the UN has been trying to get the Cypriot parties to agree upon a peace solution in order to reunite the country.

This thesis investigates the possibilities offered to a working landscape architect by anincreased and altered use of digital 3D environments. A basic assumption is that increased useof digital three-dimensional environments promotes the creative processes and presentationoptions of landscape architects.The thesis is based on literature studies and communication with working landscapearchitects, and includes an investigation of the visualization methods available in the Blender3D modelling software. The thesis provides a thorough survey of what it means to model inthree dimensions, as well as of what modelling methods are feasible for a landscape architectto use. As landscape architects, we work with human and unique processes, and thus it isdifficult to develop standardized and automatic software for our profession. One possiblesolution is to turn to open source development, where software and models are shared andanyone can contribute.

A Swedish electronics company wants to make the cooling of one of their electronic components more efficient. They propose that a retrofit liquid cooler is the way to achieve this goal. The current air cooling has high energy cost due to the high amount of power needed to power fans and heat exchangers. Using high volumes of air for cooling also leads to noise pollution. The conversion from air to liquid cooling would possibly make the operation of the electronics more cost efficient and less noisy.The purpose of this project is to theoretically evaluate different concepts of drawing the heat generated by the electronic component in to a fluid, using numerical calculations in Matlab and FEM simulations in ANSYS.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

Det är mycket viktigt att förhindra att bekämpningsmedelsubstanser läcker ut i miljön och orsakar skada. Lagstiftningen kräver därför att läckaget av bekämpningsmedel från odlad mark minskas. Olika myndigheter och organisationer har olika ansvarsområden beträffande bekämpningsmedel. Bekämpningsmedelssubstanser kan, om de inte hanteras rätt, vara skadliga och därför finns det tydliga bestämmelser om hur dessa substanser ska hanteras. Många oberoende undersökningar visar tydligt på att det förekommer läckage av bekämpningsmedel i samband med att de används i behandlingar av odlad mark. Undersökningar har pågått under lång tid både i Sverige och i andra länder. Ett flertal åtgärder och metoder mot läckage av bekämpningsmedel från odlad mark har framtagits och utvecklats som radikalt kan minska läckaget av bekämpningsmedel.

Att spara tid och resurser är något som är av stor vikt i dagens byggbransch. Ju snabbare ett arbete utförs desto mer pengar tjänar företaget. I detta examensarbete har författarna tittat på effektivisering av ritningshanteringen i olika delar av byggbranschen. Att kunna hitta bland ritningarna på ett enklare sätt och att slippa sortera ut gamla ritningar när nya kommer in, är något som skulle förenkla ritningshanteringen och snabba upp tempot.Författarna har tittat på programmet DDR ? Databas för Detaljer och Ritningar, som de anser kan förenkla ritningshanteringen.

This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.

This thesis investigates the possibilities offered to a working landscape architect by anincreased and altered use of digital 3D environments. A basic assumption is that increased useof digital three-dimensional environments promotes the creative processes and presentationoptions of landscape architects.The thesis is based on literature studies and communication with working landscapearchitects, and includes an investigation of the visualization methods available in the Blender3D modelling software. The thesis provides a thorough survey of what it means to model inthree dimensions, as well as of what modelling methods are feasible for a landscape architectto use. As landscape architects, we work with human and unique processes, and thus it isdifficult to develop standardized and automatic software for our profession. One possiblesolution is to turn to open source development, where software and models are shared andanyone can contribute.

Denna undersökning omfattar kamerans inverkan på narrativet i visuella medium. Syftet är att få en insikt i hur kunskap om kameratekniker och ?vinklar påverkar hur åskådaren uppfattar vad regissören vill förmedla, och undvika att fokus sätts på element i filmscener som riskerar att förvirra åskådaren. För att undersöka detta problemområde har litteratur om filmhistoria och kamerateknik använts för att sammanfatta kunskap om hur kameran skall användas, för att förmedla relevant information och bygga upp den effekt som regissören strävar efter. Informationen utifrån detta har därefter tjänat som utgångspunkt för att skapa en kort animerad film med rymdtema där kameran eftersträvar att leverera en konkret visuell upplevelse där vinklar används för att understryka vad varje scen vill förmedla.

Denna undersökning omfattar kamerans inverkan på narrativet i visuella medium. Syftet är att få en insikt i hur kunskap om kameratekniker och ?vinklar påverkar hur åskådaren uppfattar vad regissören vill förmedla, och undvika att fokus sätts på element i filmscener som riskerar att förvirra åskådaren. För att undersöka detta problemområde har litteratur om filmhistoria och kamerateknik använts för att sammanfatta kunskap om hur kameran skall användas, för att förmedla relevant information och bygga upp den effekt som regissören strävar efter. Informationen utifrån detta har därefter tjänat som utgångspunkt för att skapa en kort animerad film med rymdtema där kameran eftersträvar att leverera en konkret visuell upplevelse där vinklar används för att understryka vad varje scen vill förmedla.