Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

In Sweden whenever trains or maintenance workers want access to the railway system, their requests of usage and movements are being supervised, granted and handled by train dispatchers. The profession holds a key role in making the complex railway system work in terms of efficiency, safety and delivering on-time arrivals. This master thesis, delegated by the Swedish Transport Administration, has been carried out at the Division of Human Computer Interaction at Uppsala University and at the train traffic control center in Gävle. The aim has been to map what information the train dispatchers use in order to make safety-related decisions concerning their working goals. And further to describe and analyze how the train dispatchers, visavi their tools and systems in the work domain, gather necessary information.The result indicates a complex, diverse and spread out setting of different programs, procedures and tools that make satisfactory fulfilment of efficiency, safety and punctuality in relation to the time table hard.

The purpose with this essay is to study how a micro enterprise builds a brand. This because the current situation makes it difficult to stand out from the vast amount of marketing messages available in the market without having an extensive marketing campaign. Small companies do not have the opportunity to put a lot of recourses as money into marketing as the large companies do. Neither do they afford to repair a brand failure.Brand building is a process that constantly is in progress in a company, large or small. To make this process concrete we have chosen to study the four factors; brand awareness, perceived quality, brand associations and brand loyalty.

The work that is the basis of this Master Thesis was performed on Scania´s group of cabdevelopment, and concerns the GPS-system in Scania´s trucks. Today, the GPS-systemconsists of an active antenna mounted on the roof of the truck. The antenna is connectedto the receiver with a coaxial cable.The purpose with this Master Thesis was to develop and evaluate a new GPS-system,where the information is distributed using a LIN-network. Today, each unit requiringGPS-information is equipped with its own antenna and receiver. This solution has beenthe most cost effective to this point.

Banking systems in India is quite popular and it needs some more changes to reach all the customers. Lack of the service is main problem in Indian baking system. If the common person wants to open the account, it take?s little bit high cost and banks are not near the people location. Due to the Lack of service, people do not want to be a customer of the bank.

Denna rapport tar upp för och nackdelar med att göra en webbaserad mobilapplikationgentemot en plattformsspecifik applikation för ett tidrapporteringssystem. Tre prototyperutvecklades för det existerande tidrapporteringssystemet XLTime hos Nlight Solutions.Prototyperna gjordes mot Android, Iphone och webbläsaren för dessa två plattformar.Efter att prototyperna iterativt gått igenom olika funktioner från en givenkravspecifikation går rapporten sedan in på att utvärdera hur funktionaliteten skiljer sigmellan de webbaserade och de plattformsspecifika applikationerna. Här kunde man se attswipe-funktionalitet betedde sig konstigt för vissa webbläsare, och att implementationenav input-element av datumtyp skiljer sig i webbläsaren. Felsökning och uppdatering avapplikationer var dock mycket snabbare för den webbaserade prototypen.Efter att funktionaliteten utvärderats startades användartest med 6 olika användare. Defick utföra ett antal uppgifter på varje prototyp och här kunde man se att olika problemuppstod.

Examensarbetet har bedrivits vid Tekniska Högskolan i Jönköping och i samarbete med fallföretaget Solutions for Tomorrow AB. Arbetet har utformats efter ett syfte; att utveckla ett produktkoncept där alternativa material och tillverkningsmetoder leder till kostnadsbesparingar. Syftet har sedan brutits ned till fyra frågeställningar som arbetet kretsar kring. Två frågeställningar behandlar redan framtagna koncept och två rör ekonomiska aspekter för nya projekt. För att besvara frågeställningarna är arbetet utformat som en konceptstudie där hela utvecklingsprocessen har genomförts.

I intend to examine how teachers interpret the purpose of preschools and the national curriculum and how they handle any problems rising due to the fact that the curriculum is just an instructional document and freely interpreted. Personnel working within the school system have different opinions on how to maintain a functional educational activity. How do they interpret the national curriculum and why? Are there any similarities or differences between different teacher?s views and is it possible to approach this in a constructive way? Is it really possible that personnel working at Swedish preschools are unaware of their purpose or is there another explanation?In this study I have worked according to the qualitative method and have been conducting interviews with the possibility to open follow-up questions with room for interpretation. A total of six people on four different preschools have been interviewed and their answers have been analyzed as a whole.The result from these six interviews shows that there are both differences and similarities in their interpretations of the purpose of the Swedish preschool.

The purpose of this report was to identify the current waste management of non-hazardous construction and demolition waste in a few Swedish construction companies, based on the different steps in the waste hierarchy with a focus on waste prevention, reuse and recycle. Additionally, the purpose was to attempt identifying opportunities, obstacles and as well as to propose possible solutions from an environmental perspective. The method used was a qualitative study using interviews conducted through emails and phone with employees occupying positions that could answer this reports questions. The results of this report indicates that waste management of construction and demolition waste has improved, and less waste goes into landfills. The concern is that the overall amount of waste being produced is not decreasing, thus calling for actions preventing the production of waste.

AbstractThe future of ethanol is depending on good solutions for the production. ENA energy power plant produces electrical power and district heating by heating biofuel. By building an integrated bioenergy plant surplus steam could be used to produce ethanol as fuel to vehicle.This would mean that ethanol is produced renewable energy and the energy for the process derives from the surplus of power.  ENA energy, MDH (the University of Mälardalen) and the energy authority has initiated a research project were different bioenergy combinations integrate with existing power plant.  As a part of the project which size an integrated factory should be to gain the best efficiency for the plant was investigated. Consideration will be taken to the cost of the production in order to be competitive to the price of imported ethanol.  Etanolens framtid vilar på bra lösningar för framställning.  I ENA energi kraftverk i Enköping produceras el och fjärrvärme genom eldning av biobränsle.  Genom att bygga ett integrerat bioenergikraftverk där skulle man kunna använda överskottsånga till att framställa etanol som fordonsbränsle.

Abstract The purpose of writing this thesis was to improve methods during requirements engineering phase. Usercentred system engineering has some problem areas, which are examined and verified to create a new guideline for developers. This guideline tends to make requirements engineering more effective and help developers create more concrete requirements. It is not uncommon that system development projects ends up with unsatisfied users or delay in deliveries. The reasons are different kinds of communication problems between users and developers during verification of requirements. There is a therapy model, called solution-focused therapy, used in family and individual therapy. The model focuses on solutions for the future instead of problems in the past.