This paper examines constructions of identities in Swedish news paper articles concerning the European Unions?s Tobacco Products Directive. Using critical discourse analysis (CDA) supported by theories of discourse, semiotics and identity formation, this paper argues that constructions of a Swedish ?Us? are distinguished from a non-Swedish ?Them?. These constructions depends on categories such as use of tobacco, science, history and war, which are frequently used in the discourse to separate ?Us?, ?the good? from ?Them?, ?the bad?.

En medlemsstat inom Europeiska Unionen (EU) ska anpassa de nationella bestämmelserna för att möta de EU-rättsliga bestämmelserna. Ett exempel på en sådan reglering är mervärdesskatten. Syftet med regleringen av mervärdesskatten har varit att skapa och stimulera en inre marknad inom EU, utan skillnader mellan medlemsländerna. Mervärdesskatten har harmoniserats genom mervärdesskattedirektivet som medlemsstaternas är förpliktigade att implementera. Implementering av ett direktiv ger medlemsstaterna möjligheten att själva tolka och avgöra tillvägagångssättet, så länge direktivets syfte uppnås.

In the year 2002 the European Union decided on a new directive according to the energy use in buildings. The outcome of this direction is a proposition from the Swedish government on the outlines of a new law in the field of energy use in buildings. The date that the law will be applied is the first of October 2006. In the future al real estate owners must be able to show an energystatement over the real estate. This project contains cooperation with HFAB a local real estate company where two buildings are analyzed according to their energystatement.

AbstractThe real estate sector is today responsible for 40 per cent of the total amount of energy consumption within the members of the EU. All over the world there are collaborations within research and projects to find ways of reducing the amount of energy consumed by the real estate sector. In Sweden, a directive from the European Union has posed demands on authorities as well as on the private sector to reduce the amount of energy consumed by new building constructions. Together with the directive from the EU there are also new requirements and demands from Boverket for the real estate sector.  These requirements mostly concern the energy consumption of kilowatt-hour per square metre and that the consumed energy also should be renewable.  The aim of this study is to explain what kind of value municipalities experience in using certifications and environmental investments for new and existing buildings. Within the chapter theory, essential areas are described such as; environmental certification systems, economical viability, proceeds connected to building green, difficulties with building green, the performance of green buildings when affected by the behaviour of tenants and customer value.  The following chapter describes the methodology with which we have conducted this study.

The subject of sms-loans is examined by using primary and secondary sources?. This form of credit is formally independent from other obligations with a very short credit period and the amount of the loan is low. This form of credits is applied by mobile phones and on the internet by several companies, some of them are presented in this essay. These type of creditors do not come under any sanctions from the Swedish Financial Supervisory Authority as is customary for other creditors, they only need to register.

In this study the practical work with the EU Water Framework starts on the island of Gotland. 33 lakes and 32 streams have been characterized and classified regarding to their ecological status. The aim with the characterisation is to create a uniform discription of all waterbodies and a comparable estimation for the future. The aim with the classification is both to study the waterbodies ecological status and to gain knowledge of where the resources should be concentrated so that the ecological status in all waterbodies will be good in 2015.The characterisation has been done according to the EU Water Framework Directive, and the factors that have been applied are the mean depth and area of the lake. The length and size on the catchment area are the factors that have been used on streams.

Till följd av Vattenfalls uppmärksammade investeringar i fossilbränslebaserad energiverksamhet har vi genom att analysera den riksdagspolitiska debatten kring Vattenfall, sökt efter återkommande yttranden, genom vilka vi  konstruerat diskurser som står för vad riksdagspolitiska aktörer anser i frågan om det statliga styret av Vattenfall. Vi kommer fram till att det inte helt oväntat går att skapa två övergripande diskurser, där de olika politiska blocken verkar inom varsin diskurs i frågan om hur Vattenfalls miljöintentioner ska uppnås..

Transfer of undertaking or business is a complex fact. It requires many aspects to be takeninto consideration. For there to be a transfer of undertaking or business, it has to be a stableeconomic entity that after transfer has retained its identity. The provisions regarding transferof undertaking or business is found in the transfer of undertaking or business directive,6 b § LAS and 28 § MBL.An employee?s employment is automatically transferred to the transferee.

The aim of this thesis is benchmarking of the program, based on dynamic programming, that earlier was written to imitate the production planning at TSS.This thesis starts with a chapter about the construction of the DP-program, a shorter description of one and each of the program parts and also a list over the in- and output data in each program part. The DP-program consists of six linked MATLAB-files that together produce an optimized production plan for the different planning groups at TSS. The program reads in and reformat the given data and optimize the production of the articles in one group. Finally it compounds all article production plans and give us a production alternative.After running the program with new data the result shows, resembling with previous results, that TSS could be able to make some distinct cost-savings. According to the program, a 50 % decrease of TSS production costs is possible. .

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

Miljonprogram is a Swedish building program from 1964 to 1975. During that time about a million homes were constructed. Now, almost 50 years later, they are in desperate need of renovation. In order to fulfil the Swedish environmental objective to decrease energy consumption 50 per cent until 2050, considerable housing stock built under the Miljonprogram has to be renovated.Focus in this thesis is on the building services and theirs profitability that can decrease energy consumption in households build during the Miljonprogram. Building construction is not considered in this report.

The education program System design at the University of Kalmar has since it?s beginning been missing a near by studio for it?s students studying towards audio and music. In the choice of examination project I would take upon this task, which was long wanted for the teachers and students at the university?s Musikhuset.Musikhuset became the buyer of the project, and the studio was to be installed at their premises. Unfortunately, the project got jammed by the university?s financial savings calculations, and was due to this delayed in the end for 11 weeks.

The purpose of this study was to implement an energy analysis and environmental evaluation of the property Hemsta 12:16 in Gävle. Based on two different methods, Energy Balance calculation and Environmental Building, the result of the property's energy use, energy performance and environmental impacts are presented. Except that, measures to reduce final energy consumption are presented.      The proposed measures can reduce energy usage by 100 400 kWh / year, which represents a decrease of 18% of the present energy usage. This would represent a total savings of 63 000 SEK per year. In addition, the environmental performance is improved by adopting the suggested measures..

During the late 1800s fire suppression became increasingly effective in northern Sweden which led to decreased areas of fire-disturbed woodland and successive changes in the structure of forests. In the long run this can pose a serious threat to fire-dependent and fire-favored species. Today some fire-prone forest reserves are burned as a nature conservation act. Often partial cuttings are made before burning, with somewhat different motives. The purpose of the study in Långsidberget nature reserve was to give a general picture of forest history and its affect on today?s forest condition, and to show how partial cuttings affect burning conditions and results. Långsidberget is located close to areas that were colonized during the Middle Ages.

The cost of transportation has strongly increased in the recent years, transportations which are a major part for the construction companies. Skanska Asphalt which is a part of Skanska Sverige AB has noticed that there are significant cost savings to be made with the purchasing of transports. The transports in this case is about asphalt, where the costs are about 10% of the outsourcing business turnover. The purpose of this thesis is to study the working practice that Skanska Asphalt are using today in controlling and time-writing, for the asphalt transportations. Resulting in recommendations on how to improve the working practice at Skanska Asphalt.This study was conducted with the help of a number of interviews with Skanska?s employees and with suppliers of transportation to describe the practices which are being used in during the asphalt transportation.