In present there is no Swedish legislation regulating bareboat registration of Swedish ships. Despite this absence however shipowners with vessels already registered in the Swedish Vessel Register do not hesitate to take advantage of the positive aspects of bareboat registration and thereby allowing the registration of their ships in another State as well. The fact that there is a lack of legislation in this area has left a legal loophole resulting in Swedish ships being registered in a second State without any regulation providing options or protection for the different parties involved. With this as a background, the main objective of this thesis is to analyze parallel registration of ships, its consequences and the future of dual registration in Sweden. To fulfil this objective another aim is to impart a collected legal and economical presentation of the problems that may occur when a bareboat chartered vessel is registered in two different States simultaneously.

Tycho Hedéns Väg in Uppsala has evolved from being a through fare passage and highwayto the oversized road frame running through the city it is today. At the present time, dueto the relocation of the E4 highway east of Uppsala, Tycho Hedéns road creates a barrierbetween the north eastern area of Uppsala and the remaining parts of the city centre. Theroad is designed to endure heavy traffic and high speed limits, generating a surrounding urbanarea were inhabitants are complied to follow the standards set for a high traffic-accessibleenvironment. Furthermore, the heavy traffic has led to the turning of both urban roadsidesaway from the actual road. The aim of this project and proposal is to show the possibilities ofhow the innate features of Tycho Hedéns road can be used more advantageously to mend thecity area of Uppsala.

Membrane bioreactors (MBR) combined with biological phosphorous treatment (Bio-P) has been investigated if that could be an alternative to the future expansion with conventional active sludge treatment at Lundåkra wastewater treatment plant (WWTP) in the proximity of Landskrona, Sweden.The results showed that the surface demand in the biological treatment will be reduced with 67% with the MBR-alternative compared to a conventional activated sludge process. The nutrient removal in the MBR-solution was decreased or unchanged for nitrogen-, phosphorous- and organic parameters. However, the energy demand will increase with an estimated cost of approximately 1 million SEK annually. Moreover, the extra chemical consumption is estimated to cost 370 000 SEK annually.The disturbances caused by filamentous bacteria such as sludge dispersal could be resolved with MBR-technology because the membranes are not affected by these organisms. The Bio-P process combined with MBR-technology works if the wastewater recirculates from the membranes to an aerobic zone.In The proposal, there will be a new pre-treatment step, for instance hole screens.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

In Sweden, the eutrophication of lakes, water courses and the coastal areas is considered the major threat to aquatic ecosystems and therefore actions taken to reduce the nutrient load to aquatic system including the Baltic Sea has high priority. There are many different sources of phosphorous and nitrogen and domestic wastewater is one contributing factor to the high load. Especially waste water from households that is not connected to municipal sewage treatment or a local small scale plant with appropriate nutrient removal efficiency is considered a problem. These types of households are quite common in rural areas in Sweden and in areas where summer houses has been converted to permanent living. Swedish legislation now permit the municipalities to decide in which areas within the municipality higher demands of the local small scale treatment facility should be met by the households (i.e.

The essay deals with the understanding of the two key concepts from Sein und Zeit (SZ) mentioned in the headline, including a debate on the issue of das Man in Inquiry: an Interdisciplinary Journal of Philosophy. It is noted that reading SZ involves being simultaneously written by the work in a process of reciprocity; this entails a questioning of alleged possession of this or any work, it having been made accessible to the public by its publication.Das Man, as a concept for inauthenticity, needs a counterpart for authenticity, which in SZ is provided by Eigentlichkeit, Self-ownership.This comes into existence via ?being-towards-death?, where the caring being, as a being of possibilities, encounters its ultimate possibility death which is also the end of possibilities.The Inquiry debate, the main contenders of which were Hubert Dreyfus and Frederick Olafson, hinges on the question whether das Man should be understood primarily as ?at bottom a deformation of Mitsein? (Olafson) or ?the conformity necessary for the institution of collectively intelligible social practices (Dreyfus, in the words of his advocate in the debate, Taylor Carman). Both sides, however, give evidence of misreadings of SZ of a kind that call for an explanation. The proposal is that this could be given in an analysis of such a rhetoric of polemics that transforms SZ into a state of Vorhandenheit when making it an object of investigation by the contenders rather than such a tool for being-changed that is mentioned above.The relation between the two aspects of das Man, as oppressive know-all or as forms of established truth for Dasein, remains unsolved, however.

Environmental objective 17: Sustainable consumption - An attempt to integrate the global impact of the Swedish consumption with the environmental objectives system The aim of this report was to integrate the global impact of the Swedish consumption withthe environmental objectives system through presenting a suggestion for a seventeenth environmental objective ? Sustainable consumption. How the Swedish consumption pressures the global environment and methods to measure the affects was investigated. The pressure was divided into five main fields: climate, air, water, land and chemicals. The impacton humans and the biodiversity was also discussed, as well as differences between how men and women affect the environment and get affected when the environment changes.

The Swedish production of biogas was 1,5 TWh 2011. About half of the production was used as vehicle fuels. The cost for upgrading biogas depends on the size of the biogas plant and its gas production. If the gas flow is low the cost will be high. However, further development of existing upgrading technologies or development of new ones, have good potential to decrease the upgrading cost for small scale biogas plants.

The purpose of this thesis is to describe and understand the existing factors behind the selection of foreign newspapers in Swedish public libraries. We wanted to study this subject because the political situation in many countries is reflected in the newspapers and can cause difficulties in the selection process. Examples of this can be how to avoid newspapers with political propaganda and with censored content. Another reason for our interest in this subject is based on our prejudice that newspapers from other countries are important for people with foreign background. To answer the question we have conducted qualitative interviews with five persons who are responsible for the purchase of foreign newspapers at four libraries.

As a company it is required to work with strategies to minimize costs such as packaging and logistic costs. The increased market of industrial produced wooden buildings results that the time and the cost which the packaging of prefabricated building elements consume, is experienced to be in greater need of development than before and demands a better solution. The aim with this dissertation was to discover how the development of the handling of the packaging can improve the packaging process. The goal was to present improvement proposals for a simplified and thereby a more efficient production in time and cost perspective.The packaging process which includes packaging, handling, storage and transport were studied. Interviews were made with participants from the market for manufacturers of wooden houses and a case study was made at the company A-hus.

Abstract Title: A messy story ? a case study of Secorocs process flow of DTH-pipes Presentation date: 2010-06-02 Course: Bachelor thesis in businessAuthor: Kristoffer ForsmanAdvisor: Kjell GustafssonKeywords: Management control, process control, lean production, process flow analysisPurpose: The purpose of this bachelor thesis is to develop an overview of the process flow for a specific product, and with the help of this mapping based on a lean production philosophy show possible improvement proposals and how these can lead to a more efficient process flow.Methodology: I have used a case study of Secorocs DTH-pipes and my primary data are gathered through interviews and observations. I have used theoretical framework to establish a process flow analysis. This is to obtain data on process activities and whether they are creating value or not. This leads to a current mapping of the situation in Secoroc on DTH-pipes and then analyzed and suggestions for improvement are developed.Conclusions: That by using the above mentioned mapping of process flow of DTH-pipes, problem areas could be illustrated.

This report deals with handling and interim storage of soils which are planned tobe reused in construction works. The types of soils that are dealt with are gravel, topsoil and sand. The thesis work has been carried out in collaboration with Skanska Sverige Väg och Anläggning Sydost. The main goal is to find an area for using to store soil in between projects.Studies of laws and regulations regarding exploitation and storage of soil has led to a theoretical background upon which the report is based. Background informationhas also been gathered in meetings with the employees at Tekniska Kontoret and Länsstyrelsen in Jönköping.On the basis of literature studies results, a general template has been developed for which desirable properties a possible location should meet.The model was applied to find a number of possible options in the vicinity of Jönköping.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

The purpose of thesis was to investigate and compare how two companies within pharmaceutical industry and nuclear power industry are currently working with quality development regarding continuous improvement and Lessons Learned in business processes. In addition, a simple comparison was made with the automotiveindustry.McNeil AB are improving their processes continuously and are according to the findings of this report performing well in their pursuit of world-class pharmaceutical production. They have a well functioning process regarding improvements proposed in weekly improvement meetings engaging all employees. However, during interviews it was made clear that the functionality of the process which administer improvement proposals generated in addition to, or beside the weekly improvement meetings, were inadequate. McNeil AB is proposed to administer this through an IT solution instead of by paper and e-mail, that simplifies the process of adding, implementing and follow up an improvement proposal.The nuclear power plant Ringhals AB recently made major improvements in their business processes as well as the plant itself.