Recent developments suggest that private and public companies are moving towards a more service-oriented business. Service orientation means that hardware is often sold in packages with service agreements, which makes the investment more difficult to assess. The challenges that arise will be to assess the value of the overall package, the information needed to make informed decisions and the operational requirements in combination of hardware, software, support agreements, training and more. The paper therefore aims to examine how decision makers can evaluate the benefits of these investments and obtain a stronger base to make better decisions. There is within the area of radiology in the region of Västra Götaland a pronounced need for a better flow of information regarding medical equipment and related service agreements.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Title: What drives the customer's choice of packaging and which factors influence the customer's packaging cost? ? in the automotive and manufacturing industriesAuthor: Lena AnderssonSupervisors: Annika Olsson, Division of Packaging Logistics, Lund Institute of TechnologyHelena Claesson, Volvo Logistics ABProblem: Which parameters are important for logistic people to think of when they are going to choose a package?Which cost factors are included in the packaging cost?What kind of added value can an emballage supplier provide their services with?Purpose: The purpose of the project was to study the parameters that drives the customer's choice of packaging and the factors that influence the total packaging cost. The study also consists of a valuation of what an emballage supplier can offer to add value to their services.Method: The study is based on interviews with people who are working at Volvo Logistics and Volvo Car Corporation. Volvo Logistics provide their customers with standard packaging material, which they own and administrate. Volvo Car Corporation is one of their customers.

In the next few years the pollutants loading at the Slottshagen wastewater treatment plant in Norrköping is going to increase due to the reason that one of the waste water treatment plant in the district will be shut down.A survey of how these different pollutants are divided in the treatment process is therefore necessary for mapping out both the loading and treatment efficiency.This can be achieved by studying mass balances.Mass balances were carried out for the water treatment process for the mechanical/chemical,biological and the chemical stage.The mass balance studies show that the treatment efficiency was very good. However in order for the mass balances to be quite consistent and to ensure complete coverage of results and conclusions i.e. more reliable results, sludge samples should be collected and taken at different times per day and the influent rate should be investigated.In this work mass balance has been set up in order to illustrate and identify the factors that should be considered and taken care of for further estimation using mass balances in the future. Furthermore this survey results in a calculating model for the mass balances at thisplant.This calculating model is used as a tool to facilitate future calculations for mass balances for the water treatment process at Slottshagens wastewater treatment plant.Moreover it provides a basis for carrying out further estimation of the treatment process in the near future.In this project the importance of some operating parameters was also taken in consideration.This calculating model can be modified so that calculations of such operating parameters i.e. sludge loading and sludge age can be easily performed.Such information can be used further to evaluate different operation alternative in order to ensure an optimal use of the treatment process with in the plant..

The last century, forest fires have decreased in frequency due to efficient fire-suppression along with the growth of the industrial forestry. Since 1990, fire has been reintroduced under controlled forms to recreate burnt habitats. Many species that are dependent on, or benefits from, forest fires have increased since fire was reintroduced. The importance of connectivity is often addressed in ecological research. This is particularly important for species dependent on short-lived habitats such as burnt forests.

This paper aims to shine a light on the challenges connected to the implementation of a process focused way of thinking in a public service organization. To this we have conducted a series of qualitative interviews, primarily from participants of a university driven project. The project aims to teach decision making employees of public service organizations how to use process modeling techniques to increase their efficiency. We have also interviewed the teachers who have taught the courses included in the project. As a final point of view we have also interviewed a researcher and IT consultants to compare novice users with experienced users of process modeling techniques.

The goal of this project was to make the requirement process at the Swedish Coastguard more effective. The first step to achieve this was done by locating bottle necks in the process with value stream mapping method. The result of this study showed that the biggest restriction in the requirement process was while examining older requirement documents to understand what elements were suitable for the particular project. This was followed by a study of literature, interviews and theory of Lean Production with the ambition to investigate how the requirement process was handled on other companies and how to improve the process on the Swedish coast guard. This led to a number of potential enhancements of the process which later was evaluated. Requirements written by different people in different organizations were analyzed in order to sort out if there were some similarities? which could be used as standard elements in a future standardization of the process.

2005 was the year that all of the 25 member states in the European Union were to ratify the treaty of a constitution for Europe. The year did, however, offer a series of unexpected and slightly shocking events as both France and the Netherlands voted no to the constitution. Because of this the already planned referendums across many of the other member states were either postponed indefinately or the debates simply died down. The fact that two of the most pro-EU countries didn?t ratify the constitution was not only something that certainly raised the question of how future referendums in other, more EU-negative, states would turn out, but it could also be seen as harsh criticism against the EU as a whole.This is a theory consuming study, as it uses different theories of integration to explain the development of the EU, which in turn supports and strengthens the essay's conclusion.

The nitrogen cycle in freshwater bodies is complex and consists of many separate processes affected by a number of important factors for example oxygen concentration in the water, temperature and circulation. Knowledge of the different components of the nitrogen cycle exists; however, a complete and comprehensive picture is difficult conceptually as well as theoretically. The available literature illustrates that the research on nitrogen and the related freshwater processes is still associated with high uncertainty of how much of the supplied nitrogen from the catchment is transported with the water versus and how much is lost due to denitrification, sedimentation or uptake by plants. This report is an interdisciplinary survey of Nitrogen discharge permitting. The research focuses in particular on the decision-making process, the levels of scientific standard and the administrative framework.Application for Nitrogen discharge permits are decided by the Environmental Court with council from their own experts as well as relevant government authorities and organisations.

The purpose of the present investigation was to identify how knowledge about goal-setting is developed and applied in practice of male players in the Swedish national floorball team, by using a qualitative methodology. Participants were 6 players playing for the Swedish national team. They were asked to respond to the interview questions in relation to their perception of setting goals for a successful outcome in sports, how their goal- setting process has developed and how they deal with goal setbacks and goal attainment. Results revealed that Swedish national players in floorball employed goal setting often for both individual and team goals in practice and competition. In addition, many interesting findings regarding the process of goal setting emerged in the result.

The purpose of this study was to examine the media?s portrayal of young people that gamble with money. Young in this study refers to people in the age 13 to 30. The following questions were examined: How does the press, in this case three newspapers, portray young people who gamble with money? What discourses in the selected newspapers, regarding young people who gamble with money, are the most prominent?The method used in this study was Faircloughs three dimensional model for critical discourse analysis which was used together with a social constructionist point of view.

This thesis aims to examine why women are prevented from attaining high positions in organizations. By executing a case study through qualitative interviews with employees from the Human Resource Department at the agency for Swedish Armed Forces, this study presents eight general and specific explanatory factors that hinder women from making a vertical career. The general factors include that women are discriminated against, women are perceived as less competent, men have created organizations and it is easier to recruit men. The specific factors include that a hierarchical organizational structure is correlated to inequality, that both the agency for Swedish Armed Forces and leadership are associated with masculinity and that women with civil competence face double misfortune. The division between general and specific factors indicate that the explanatory factors vary between organizations, which among other things implies that equality work should be tailored for the specific organization.

Södra Cell Mörrum is one of the five paper pulp plants that are included in Södra Cell, and the paper pulp that is produced here is not only sold to Swedish paper mills. Most of the paper pulp is exported to different countries in Europe. In the manufacturing process the plant needs different kind of process water and there are guideline values for how much copper, iron and sodium this water is allowed to contain. Analyzes of this water is in the current situation done with an atomic absorption spectrometric instrument (AAS-instrument) with a flame. Measurements done with flame-AAS of samples that have concentrations near the guideline values for copper, iron and sodium, are not reliable. The reason for not being reliable is that the quantitation limits of these metals are higher than the limit values.

Outdoor recreation habits in metropolis and rural areasThis study aims to examine the perception of nature and outdoor recreation habits from an urban-rural prospective. The urbanization process continues in Sweden and the populations of the cities are growing continuously. Trends to build more compact and ?climate smart? reigns and with this a risk that green areas and areas where outdoor recreation can be practiced are situated further and further away from the urban population. Analyzing the responses from a survey made by the research program Friluftsliv i förändring 2007 we have examined if and which differences exists between urban and rural areas regarding their perception of nature, outdoor recreation habits and factors influencing the practice of outdoor recreation.

My essay is concerned with intercultural leadership and practical knowledge. The essay is about ethical dilemmas and the diversity of issues we face constantly at the preschool. In my story I examine the different views of knowledge and the opportunities to lead people in an intercultural way, and how they relate to each other. I start by looking at the ethical ideas that form the basis for our actions and our view of knowledge. Then, I examine how the practical wisdom guides the ethical dilemmas that arise at the preschool.