This thesis project has focused on studying ÅF?s business concept Energy Collaboration, which is their way of selling energy efficiency services. Thereforeongoing projects have been analyzed. The purpose was to determine achieved energy efficiency, costs and profitability for the studied projects. It was concluded that the Energy Collaboration is a good way of selling energy efficiency services, since the customer takes no risk and energy savings of about 15-25 % can be achieved with simple measures.

The EU Water Framework Directive has led that management follows the boundaries of natural catchments.The Swedish waters suffer from a nutrient overload that originates mainly from diffuse sources such as agriculture and the subcatchment of Hackstabäcken in Vallentuna Kommun, just north of Stockholm, has been chosen for this study because of its high nutrient load and because it has undergone obvious changes in land use through the years.In this study, the land use in 1902 is compared with the land use in 2011 in order to investigate if it has influenced the ability of the landscape to produce ecosystem services related to nutrient removal. These services will continue to be produced as long as the system is stable and resilient, but when landuse changes and manure from horses increases it will lead to disturbances that can convert a system from one regime in to a completely different one. That will result in loss, or degradation, of ecosystem services such as denitrification, phosphor sedimentation and adsorption, vegetation uptake and infiltration.The results of this study are based upon area calculations of landuse from old maps from 1902 and 2011. Through these maps it becomes clear that the forests in Hackstabäcken, has increased with 170 ha together with an urbanization of 311 ha, at the same time as wetlands and arable land has diminished and lakes has suffered from reductions. Wetlands have been reduced with 76 ha and the ones remaining are of insufficient quality from a nutrient removal perspective.Data from 1902 and 2011 regarding number of horses and bovines indicated a decrease in bovines and an increase in horses.

The increasing road traffic in Sweden will require investments in the infrastructure that the tax withdrawal of today will not allow according to a new government report, SOU 2006:33. An existing willingness to pay for those investments has therefore become an alternative to increases in taxation to be able to cover the costs. A proposal to let the willingness to pay, alternatively increases in taxation that act proportional, decide how a cost is distributed can be said to be related, but not fully correspond, with different theories of justice described by Robert Nozick and John Rawls. It can therefore be interesting to see how the two different theories of justice are edified and how they distribute a joint cost. The aim of the first part of the thesis is to present and criticize Rawls' and Nozick's theories of justice in a common formulated economic model.

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

One of the most important components of a harvester is the crane. Most harvester cranes are only possible to pivot (or horizontally rotate) at the crane pillar. Cranab in Vindeln, Sweden, has developed a new type of harvester crane which has an extra pivot point on the outer boom. This makes it possible to reach around residual trees, easing thinning work in dense stands. The aim of the study was to analyze if the use of a pivoting outer boom (POB) crane gave an increase in thinning production and if there were any differences in time consumption between the work elements for the POB crane and a conventional crane. A Valmet 911.3 equipped with a POB crane was used in the study.

During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.

Resulting from anthropogenic carbon dioxide emissions, average surface seawater pH is estimated to decline from today's approximately 8.05 to between 7.78 and 8.03 towards 2100. For ionisable organic pollutants, changes in pH can lead to a change in the degree of ionisation, which could influence the ecotoxicity of a compound by altering its bioavailability. In this study, potential changes in ecotoxicity of ionisable organic compounds resulting from ocean acidification are examined. This is achieved partly by conducting a literature review, analysing existing literature that investigates this relationship. Potential changes are also evaluated by examining marine ecotoxicity data for ionisable organic compounds on the watch list pursuant to Directive 2008/105/EC of the European Parliament and of the Council, as well as on the list of priority substances according to the 2022 proposal for amending the Water Framework Directive (2000/60/EC).

This thesis work is made by Torbjörn Johansson on Karlstad University for Uddeholms AB. The assignment in this thesis work was to investigate tough cutting in three different tool steels: Vanadis 4 Extra, Vancron 40 and Sverker 21. The research was to compare the wear of the tool after cutting in each one of the tool steel alloys. The research was also made to see if the tool cutting in Vancron 40 has a better wear than the tool cutting in Vanadis 4 Extra and also compare the results with Sverker 21. All three of these alloys are a part of Uddeholms AB:s range of products, and is used in applications like forming tools and knife tools. Vancron 40 is a powder steel with a very good combination of mechanical properties like ductility, adhesive strength and hardness.

 Bakgrund:I Sverige har 76 % av befolkningen innehav i fonder och den totala fondförmögenheten uppgår till 1 925 miljarder. Kapitalvinstskatten ligger på 30 % och utlöses endast vid en realisation av vinsten. Många svenskar undviker gärna att aktivera denna skatteeffekt och blir därmed inlåsta i sina fonder.Syfte:Syftet med denna uppsats är att utifrån intervjuer med privata fondsparare och aktörer inom branschen förklara hur kapitalvinstskatten påverkar privatpersoners resonerande och agerande. Detta beteende kommer sedan att analyseras utifrån befintliga teorier inom beteendeekonomi.Metod:För att nå studiens syfte har vi använt oss av en abduktiv metod. Det empiriska materialet har samlats in med hjälp av semistrukturerade intervjuer.

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

Most of today?s concrete structures that are built on site are mainly constructed in a traditional fashion with a lot of artisanal operations. One step towards industrializing the in-situ construction of concrete is to use prefabricated reinforcement. Through this method there can be a lot of savings when each bar doesn?t have to be placed and fixed separately on site.

This thesis has been carried out in collaboration with two students at the Department of Dental Medicine at Karolinska Institutet in Stockholm, Sweden. The aim of this project was to construct a computerized decision support system to facilitate diagnosis of changes in the Oral Mucosa using information collected by the above mentioned students. A program which poses specic questions to the user was constructed with the Java programming language. Depending on how these questions were answered, one or more possible diagnoses were presented by the program. In order to conclude whether or not this program was of any use in terms of time savings, a series of tests were run and timed both when using the program and when not.

Background: Markets in Financial Instruments Directive, MiFID, was implemented in Swedish law in 2007 and aimed to increase competition of the securities market in order to achieve efficiency and lower transaction costs and to enhance investor protection. Another aim was to increase confidence in the market. After the implementation of MiFID some doubts had been highlighted regarding its intentional effects. This evoked the authors? interest to examine the directive?s effects and its impact on investors? trust.Aim: To examine how various participants in the Swedish securities market experienced changes since the implementation of MiFID in 2007, and its impact on the securities market and minor investors' trust.Method: The study applied a qualitative method with a deductive approach to describe, interpret and understand the problem area.

Title AB Volvo Pentas packaging system ?process and packaging logisticsAuthor Peter Powell, Lund's Technical CollegeSupervisors Annika Olsson, Lund's Technical CollegeJan Svensson, AB Volvo PentaProblem - Packaging requirements ? Which requirements are there, how do they affect each other and how are they fulfilled?- Packaging process ? what is the line of action when developing new packaging and making adjustments in existing ones? Who has the responsibility to do what?- Packaging logistics ? How is the packaging system adapted to transport efficiency and handling?Objective To create an overall picture over how the packaging system affects and is affected by different functions and players within and beyond the company boundaries, to give a clear picture of how changes in the packaging system is made today and how it could work and finally to give suggestions for cost savings affected by the packaging system.Method The methods used for this thesis has mainly consisted of action research and at some extent case studies. As a previous employee at the department of logistics at Volvo Penta I?ve taken part of the environment, information and prerequisites that this thesis discusses on a daily basis. Case studies have been used for the collection and analysis of data concerning packaging logistics as I?ve chosen to consider only specific markets and packaging.Conclusions This thesis has highlighted the demands that are placed upon engine packaging throughout all concerned units and how these demands affect each other, positively and negatively.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.