This report analyzes disposable packaging and returnable packaging with the methods life cycle analysis and life cycle costs analysis. These two different packaging are analyzed through the company Clas Ohlson?s packaging-flow. To get a picture of how the flow works, a visit at the company and email contact have been done with Clas Ohlson to get relevant informationToday Clas Ohlson has a big flow of articles to the stores without larger variations in the demand, with the exception of autumn, which is when customers start shopping for Christmas. Clas Ohlson?s articles are placed on a pallet and are wrapped into plastic-film for protection and to make sure that nothing will be stolen.

Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

During the last decade, there has been an increase in the use of technology-based self-services within the retail sector. The increase is particularly noticeable within the grocery market. The reason behind the increased use of these systems is partially due to the fact that companies within highly competitive retail markets continually look for ways of decreasing costs while upholding efficiency. The problem is that it is difficult to understand the true economical implications of investments relating to these machines. The purpose of this study is to investigate and contribute with new insights regarding the cost-structures of the stationary self-checkout systems and traditional cashier desks, within the retail grocery market.

Denmark, Germany and Sweden are along with 24 other countries members of the European Union. Being part of the European Union also means being part of a European market. Within the union barriers for trade has been abolished in order to create more open market. This open market has also contributed towards a more globalized market for dairy products. What used to be a domestic market has become globalised with increasing trade among the members.

Logistics and supply chain management in the construction sector is an area with great potential for improvements. Today, a lot of the workers time is spent on non-value adding activities. Research has shown that waste is a large proportion of the total production cost in building projects today.The purpose of this report is to analyze problems concerning logistics in the construction sector. Two of Skanska?s construction projects in Uppsala have been analyzed to identify problems.

During 2006 SNVDB (the national road data base for forestry) is being introduced to Holmen Skog. This data base contains all information about Holmen Skogs road systems. The information will then be used in different kinds of optimisation models which only produce correct and reliable results if the input data are of the adequate quality. Today there are reasons to believe that road data is of various qualities. The forest roads are often in a bad condition and have to be improved before a planned harvest. The cost of maintenance and construction of new roads is a large part of the total harvesting cost.

This work is a part of the project ?Våtmarker i odlingslandskapet ? uppföljning av miljömålen? (Wetlands in arable land ? following-up of the environmental goals). The main objective with this project is to study nitrogen and phosphorus retention in a constructed wetland by using mass balance calculations. Continuous measurements of nutrients and water flow through the inlet and the outlet of the wetland are made. However, substantial amounts of nitrogen and phosphorus were assumed to reach the wetland with a drain-pipe transporting wastewater from nearby houses (10 persons).

Sweden has a natural gas grid extending along the west coast, from Trelleborg to Stenungsund. There are also several smaller local networks where a planned natural gas pipeline from Skutskär to Hofors prompted the need for a comprehensive study. This study examines the linkages that exist in terms of technology and market of natural gas and biogas in Sweden. Sweden has set high targets for the future with ambition to become independent of coal and oil as energy sources. Since 1985, a part of the solution has been import of Danish natural gas.

The gambling industry goes from a national matter towards an international market. Since more and more members of EU does liberalise the gambling reforms and introduces a license system more participants will get an EU license for online gambling. With an EU license it is difficult for members of the EU to refuse a company to offer a gambling supply on the Internet if they don?t have an open license system. This paper tries to acknowledge the problem regarding the monopoly Sweden has today and calculate the effect if Sweden would move to a license system regarding online gambling by doing a cost benefit analysis.

With rising energy prices and the threat of climate change, energy costs and energy savings havebecome a central and important part in building. Therefore it is interesting to explore different andnon-conventional methods of energy conservation. Building Earth sheltered houses is such a method.Earth provides good insulation and provides the ability to both reduce the total heating needs and toreduce the maximum power demand. The aim of this study was to construct a house in Malmö and seeif Earth sheltered houses can be a cost effective alternative for the construction of sustainable andenergy-efficient houses.Previous studies have shown that Earth sheltered houses have reduced their power requirement with upto 25% and their use of energy with 10%. Numerical calculations in Comsol Multiphysic 4.2, wasperformed on a house with different degrees of earth covering.

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

Generally, the economic health of Swedish roundwood truck transport companies has not been good. Profitability is important for maintaining the stability in the transport business, which is a condition for long-term transport planning in the forestry sector. The scope of this study was to identify probable factors influencing the profitability of roundwood truck transport companies and quantify the influence of these factors on economic results. The study was carried out at a major roundwood truck transport organisation in mid-Sweden and was implemented in four steps. In the first step economic results from the haulage contractors were collected and a random sample was taken from accounted net margin for the account year 2005/2006. In the second step hauliers were interviewed to identify probable success factors. At the third step data for identified factors were gathered through a questionnaire.

An energy calculation model for Swedish houses   that is fast, flexible and user-friendly has been developed within the   framework of this thesis.  The model   also provides a set of actions which may be investigated in the model based   on savings and payback period. Energy use in a house depends on the technical   conditions, such as building envelope and heating systems, which outdoor   climate the house is exposed to and who lives in the house. Energy use for a   house can be divided into heating, hot water and household electricity. There   are several methods to calculate the energy use of a house. This report   summarizes the methods that may be suitable for a fast and user-friendly   calculation model.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

Forestry and reindeer husbandry are entitled to use the same land for their operations. For this reason, conflicts occasionally arise between them. Soil scarification is a forestry operation which has a negative effect on the occurrence of reindeer lichen. Reindeer lichens are of crucial importance to reindeers and reindeer husbandry, especially in the winter when reindeers primarily feed on different lichen species (Cladina spp. and Cetraria spp.).