Housing construction very close to the lake Mälaren has become very popular today. One potential problem with these houses is the influence of the sea climate. Unprotected buildings are affected by strong winds and precipitation. So for that reason, it is very important to make an accurate climate investigation and use it for decision-making during the planning of the new settlement.It is very important with a good moisture protection regarding pelting rain, that is the combination of wind and rain. This is more important for buildings close to a lake, as this location normally means a higher exposure to wind.

Consumers today seek added value to the ordinary products/services that companies are offering. Consumers must get their emotional need satisfied - a need for experiences worth remembering. At the same time, the consumers are engaged in ethics and morals. Companies use events frequently as a marketing approach to meet the customer?s demand of added value.

During the last couple of years leaf-edge-cuts, typical to Otiorhynchus wingless-weevils, have been discovered on ornamental shrubs, especially Syringa vulgaris lilac and Ligustrum vulgare privet. These plant species have not earlier been attacked by wingless-weevils and because of that, the aim of this study is to see if new species of weevils have been established in Sweden or if the domestic weevils have changed their food preferences. This work also includes a literature study of known weevil species in Sweden and their host plants, and of wingless-weevil species in Europe that could be invasive here. Locations, where damage to previously named plants has been reported, have been examined. The extension and appearances of the damages have been documented in order to study if different weevil species make different types of edge-cuts.

I uppsatsen utreds de svenska personaloptionsreglernas förenlighet med EG-rätten. I 10 kap. 11 § 2 st. 2 p. IL framgår att då en i Sverige obegränsat skattskyldig person upphör att vara bosatt eller att stadigvarande vistas i Sverige likställs flytten med att personaloptionen utnyttjas och skall därför beskattas.

Today's fierce competition means that companies constantly must develop their business and internal processes. Focus on processes and continuous improvement is something that characterizes Lean Production which ICA logistics are applying with their concept Leading Logistics. Standardized routines for handling damaged gods were insufficient at the ICA distribution center in Kungälv. Handling and registration of damaged gods were not performed uniformly, resulting in problems with controlling and monitoring the process.The purpose of this thesis was to analyze and make recommendations how the process of internal handling of damaged gods could be improved. Therefore a comprehensive understanding was needed of the entire material flow through the warehouse and important quality aspects such as product safety and delivery reliability.The methods used are literature reviews, interviews and observations to produce a comprehensive process mapping of the current situation at the distribution center.

The project ?Investment proposal for grinding station for service work of screw feeders? has been performed during the spring semester 2014 for the course Bachelor?s thesis for degree of  Bachelor of science in machine engineering at Karlstad?s University. The project has been performed in cooperation with Fiber Workshop which is a service department in the company Valmet AB. Valmet AB is a company that develops and manufacture soft paper tissue machines. The screw feeder is a part that is used to feed, and squeeze out the water out of woodchips.

Inom bedömningen av skadeståndsansvar för bolagsledningen och aktieägare enligt 29:1 och 29:3 Aktiebolagslagen, genomförs en oaktsamhetsprövning. Utan oaktsamhet eller uppsåt kan inte ansvar göras gällande.Vad som utgör oaktsamhet saknar direkt definition i lag, utan har bedömts av domstolarna i varje enskilt fall. Då oaktsamhet liksom lagöverträdelser, och åsidosättande av uppdrag, väger tungt vid en ansvarsbedömning, behöver bolagsledningen utöver allmän kunskap om aktuella regler även veta vilken aktsamhet som krävs för att undvika ansvar.I Skatteförfarandelagen 59:12-14 finns liknande ansvarsbestämmelser. Bestämmelserna anger att en företrädare för bolaget kan bli personligt ansvarig för den juridiska personens skatter och avgifter. En ansvarsförutsättning är att det föreligger grov oaktsamhet.

pelago. There is an old inn that is located on the island that has become a very popular attraction in the last couple of years. The inn has both a well-known restaurant as well as conference facilities that are used by tourists as well as the people of Stockholm over the summer months. The inn was built 1908 and has since remained in the same condition.make islands in the archipelago more environmentally friendly and promote sustainability. One of their project islands is Grinda.

This thesis represents my individual final research in Societal Risk Management. The aim of the study is to research whether the method called Responsible Beverage Serving has had the desired effect of diminished alcohol-related violence in Karlstad City, after its implementation into the ordinary operational agenda for Karlstad district in the county of Wermland. According to the method, the alcohol-related damages as well as alcohol-related violence in a society can be reduced by refusing to serve minors and clients who are excessively intoxicated.In order to be able to reach the aim of the thesis, the subsequent questions must be answered;Has excessive drinking reduced in the bars and clubs in Karlstad City?Has it become more difficult for minors to be served alcohol in the bars and clubs in Karlstad City?Has the police reported amount of assaults outdoors diminished regarding the alcohol-related violence in Karlstad City?This research is an intervention study and uses a quasi-experimental design. The intervention itself is the method called Responsible Beverage Serving.

Modern forest owners are very familiar with forest management and forest economics. Therefore they have high demands for quality in forest operations. Guarantee of quality in the shape of self-checking activities is an important tool to guarantee a well managed forestry operation. To meet the forest owners? demands on guarantee of quality and the entrepreneurs wish of an easy method for self-checking, the forest owners association, Södra skogsägarna, has developed a new method for thinning inventory. The purpose of this study is to evaluate the method that is used for self-checking and to find ways to develop and improve of the method. The data has been collected by inventory in a number of stands with circle-area survey and with strip survey, which is method that is used for self-checking. The results show that the strip survey does not diverge more than ±10 % in measuring values of basal area, number of stems, roads share, thinning quotient, outtake of basal area and total volume compared to circle-area survey.

Direkt skatt faller utanför EU:s kompetensområde men trots det har EU ett indirekt stort inflytande på medlemsländernas skatteregler. Medlemsstaterna får sluta skatteavtal mellan sig utan inverkan av EU, men bestämmelserna i skatteavtalen får inte strida mot EU-rätten, däribland bestämmelserna om fri rörlighet för varor, personer, tjänster och kapital. Sverige och de flesta övriga EU-länder är även medlemmar i OECD. De skatteavtal som är slutna mellan EU:s medlemsländer är därför i stor utsträckning utformade enligt OECD:s modellavtal. Enligt OECD:s modellavtal beskattas inkomster från rörelse och tjänst, enligt huvudregeln i artikel 7 och 15, i hemviststaten.

In this report focus is put on the combustion process at a cement plant. Combustion is the heart of the cement making process and absolutely crucial to have under full control and well optimized. The fuel is put into the process through a burner pipe and this burner pipe is modified to reach a more efficient combustion. The primary target is to enable burning of heterogeneous alternative fuels and increase the production level. Other positive effects from this type of optimization is lowered specific fuel consumption and lowered CO2 emissions. A redundant burner is chosen for the project and overall the project steps are the following: 1. Installing a Jet air nozzle ring in a way so it can move both axially and radially due to temperature changes. 2.

In the 1980?s the moose population in Sweden grew explosively due to big changes in the silviculture with clear cuttings instead of single-tree selection. Clear cuttings brought big areas of young forest and therefore a lot of fodder in one place. Since this change, the discussion about how to manage the moose population has grown into a very big problem. Forest owners think that the population needs to be strongly reduced because of all the damage that is done to the young forest when the moose seeks its food, and the economic losses because of that.

Many traffic incidents are due to the driver?s lack of attention, resulting in dangerous lane departures, either sliding off theroad or into the oppose lane. These kinds of incidents often have serious outcomes, which has led to much effort being concentrated on preventing or lessening the damages when the incident is already a fact, for example by installing safety belts and air bags. These measures may be considered to be acts of so-called passive safety. Active safety on the other hand, means that the safety systems intervene before the incidents have occurred.

The society of today is dependent of secure transports and deliveries of electrical power. Interruptions in different activities because of fallen trees cost a great deal of money in form of reparations and claimed damages for transport companies and electrical suppliers. Fallen trees along some railway sections are a severe problem. For instance, to repair the damages of the storm of week 5 year 2002, costed 2 800 000 SEK for the line region of Hässleholm. Today, the Banverket railroad company has no norms in general for how close to the railway the forest is allowed to grow.