The Transport division is responsible for the internal transports on Sandvik MaterialTechnology AB. At the moment there is no clear picture of how the straddle carriers aremoving at the division Primary Products and if it is working in a satisfying way. It isimportant to see the whole picture of the transportation flow so improvements can be made.The purpose of this essay is to survey and analyse the truck flow in a Lean Productionperspective. The essay is delimited to only include straddle carriers transportation ways in thePrimary Products division. To survey the truck flow we have used a method called Walkthrough.This means that we have walked thorough the whole production flow andinterviewed some of the employed on the way to get the necessary information.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

One purpose of our study was to investigate if equality in work time and parental leave in a relationship affect the time that parents spend with their children. Our first hypothesis was that increased equality in work time and parental leave leads to a reduction of the parents? total time with their children, ie the children spend more hours in pre-school and begin pre-school earlier. In order to test our hypothesis, we investigated the relationship between the woman?s and the man?s work time and parental leave and the time that the children spend in pre-school as well as at what age they began pre-school by using two surveys.Our study showed a significant coherence between both working women?s work time and the children?s time in pre-school as well as women?s parental leave and the children?s age at start in pre-school.

Radon is a hazardous substance that cannot be perceived by our senses. It has long been known that exposure to high radon levels for a long period of time will ultimately cause lung cancer. The Swedish Radiation Safety Authority estimates that 500 people die annually due to this. Although most of them are smokers, even non-smokers suffer from lung cancer caused by radon. The statutory value for radon in homes today is 200 Bq/m³.

According to the Swedish Bankruptcy Act (SFS 1987:672) legal transactions can be reopened in cases of bankruptcy, if the transactions have been the cause of or were performed while the debtor was no longer solvent and thus harming the creditors. The legislations of the Bankruptcy Act chapter 4 §5 aim to protect creditors so that the debtor cannot withdraw their property in case of a forthcoming bankruptcy, as well as prevent creditors from taking measures against the debtor when the debtor is in financial difficulties. However, according to the Swedish jurisprudence there is a hierarchy as of according to which legal rules a legal transactions shall be enquired in case of bankruptcy. Firstly, a legal act must be valid, the transaction must thus be valid accordingly to either the law of contract, the law of property or according to the rules of corporate law. Each of these three legal areas have their own rules of annulment and any legal act has to be valid in accordance to any of the rules above before an action of reopening the transaction according to the Bankruptcy Act may be brought before a court.

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

This thesis reports on a case study of a forest company, Stora Enso, and their experience from a number of trials and experiments with ash recycling. A literature survey and a total of eleven in-depth interviews were carried out. Ash recycling was found to be the concern of three different divisions of the company. The pulp industry which produces the ash, the forest division which would be responsible for identifying land and spreading the ash, and Stora Research, which has had a major part in the design and implementation of research trials. Lacking an overall company decision on ash recycling the matter is left to the individual divisions.

Over the years, what people have considered as the center of Stockholm City has gone from the medieval Stortorget in Old Town to the contemporary Sergels Torg. But more recently it has become unclear how the area really works. It is difficult to say where the actual central part of Stockholm lies, because while the Central Station is where the majority of people arrive into town, it is not necessarily close to Sergelstorg (considered the center of town) or other attractive commercial areas. There's also another issue with where the center of Stockholm is located. The railways and roads running along Klarabergs Viaduct acts as a divide between the areas of Kungsholmen and Norrmalm; these rails, roads and water separate the two areas from each other. In response to this problem of area division, a plan is being made to construct a new district near the center to mend the gap between the districts. The idea is that the center of Stockholm city will become more lively and attractive. The plan includes building new housing, commercial areas and a larger terrace called Mälarterrassen. In addition, improved mobility within the area is being planned by having better public transportation lines like City banan and tram named Spårväg City construction, as well as more pedestrian areas shall make the area become a district to thrive in.How the area will actually operate in the future is still unclear and many questions still exist about how the area will be able to compete and, above all, integrate with the other districts. The parts considered to be most important for the area is the scale of residential property and an attractive area that keeps people in the area and to encourages them to pass through the area. Perhaps the best solution would be to have something special planned in this area that can attract people in the community ? a city park, for example?.

Älvdalens Savings Forest was formed in the late 1800's. During this time the country was conducting the first major land reform in Sweden, namely the redistribution of arable land through government action. In Älvdalen people saw an opportunity to form Savings Forest, that is jointly owned forests, where everyone would get part of the proceeds. The yield in the first place would cover were costs to manage and monitor the forest and to the measures to ensure regrowth and improve the forests. You could also use the proceeds to develop the area and make it easier for the population to manage their forest. In early summer, a survey was sent to all the members of Älvdalens Savings Forest.

This master thesis examines the copyright law with the purpose of sorting out the consequences and the effects of the law impacted on libraries. The theories used are mainly discourse analysis and public domain theory. At the centre of the examination is the effects that copyright law bring to libraries and their ability to perform their work. A major part of this thesis is gathered around the analysis of the presumptive key words that give the structures of copyright law the possibility to claim rightfulness. This is an outspoken strategy to illustrate the discourse of copyright law.

The purpose of this master?s thesis was to find problems that occur in the production line at Atlas Copco Rocktec Division, in order to decrease the costs of defect in quality. When the problems were distinguished, the authors ought to choose the problem with the highest improvement potential. One request from the constituent at Atlas Copco Rocktec Division was to connect the improvement to the document The Way We Produce. The document provides information and values about Atlas Copco and consists of 10 principles to be able to reach their vision.

The differences between the sexes when it comes to land and property ownership are enormous. This paper deals with issues concerning women's land and property rights. The aim of the study is to investigate what general factors are effecting women's access to and control of land. In addition, this paper aims to explore the effects of liberal formalism in relation to gender equality and the distribution of land. Formalism and formalization of women's land rights alone won't lead to equality in land distribution or women's emancipation.

Syftet med denna studie är att undersöka om man som lärare bedriver en matematikundervisning med särskoleelever som bäst gagnar eleverna för att klara sig så bra som möjligt i vardagslivet. Tidigare forskning har visat att uppställningar av multiplikation och division är mer komplexa än man tidigare insett. Användningen av miniräknare i de tidiga skolåren stärker ofta problemlösningsförmågan och begreppsuppfattningen utan att försämra förmågan till skriftliga beräkningar. Med hjälp av intervjuer av elever på grundsärskolans högstadium har jag velat undersöka på vilken nivå i matematiken eleverna befinner sig på när det gäller multiplikation/division. Åtta elever fick cirka sju uppgifter att lösa.

The Swedish winters 2009/10 and 2010/11 were rich in snow and many roofs collapsed, mainly largespan frames. Investigations were made and the amount of snow was not the primary cause, insteadthere were several other causes. One of these was that in some cases roofs were shoveled in anunfavorable manner which affected the load patterns negatively, so causing the roofs to collapse.Most people lack the knowledge of how shoveling will affect the roof. Had there been an increasedunderstanding regarding shoveling, some roofs could have been prevented from collapsing.Through both qualitative and quantitative research in the form of interviews and calculations thetheoretically best ways to shovel a selection of roof types is presented in the report. The roofstructures covered are 3-compartment, continuous and Gerberspliced metal roof decks.