This report is the result of a thesis work carried out on the Risifrutti production at the company Procordia Food AB. The thesis is at a master level and is the final work for the author to receive a Master of Science in Innovative production at Mälardalen University. The thesis comprises 30 credits and has lasted for 18 weeks. The thesis is mainly a research on whether it is possible to perform an Environmental Value Stream Map (E-VSM) in a food processing industry and an evaluation if the tools E-VSM and Green Performance Map (GPM) are useful in this type of industry. An extra part to this research is to use the results from the E-VSM and give Procordia Food AB information on improvement potentials in the Risifrutti production. The author has found it difficult to collect some of the quantitative data to the E-VSM, mainly regarding energy, but by using the Value Stream Mapping (VSM) tool and other Lean tools the author was able to identify and quantify several wastes in the Risifrutti production. Recommendations for improvements based on these wastes have been given to the company. In the research part of this report the utility of the Value Stream Map, Environmental Value Stream Map and Green Performance Map in a food processing industry have been analyzed. The author has found that the Value Stream Map has been a useful tool since waste and unevenness in the tact of the production has been identified. The Environmental Value Stream Map and the Green Performance Map are also great tools when a company wants to analyze their environmental impact and then invest in environmental improvements. However, no profound energy analyzes has been done in the Risifrutti production because of the lack of energy meters for steam, electricity and compressed air in the production lines..

The purpose of this thesis is to investigate and analyze existing law concerning joint owner-ship in agriculture and forestry businesses. Joint ownership often arises through a succes-sion of ownership, therefore we will go through the most useful methods.Even if the owners of agriculture and forestry businesses are getting older, the numbers of succession of ownerships are still low. A succession of ownership is important to plan and its time is demanding. Often it takes three to five years for the completion of a succession of ownership. Therefore, owners must start their planning in time and think about what is to come of their business.

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.

This report is an outcome of a master degree project at Linköpings University in co-operation with Micronic Laser Systems AB. The purpose with this master degree project was to investigate how to implement a receiver in a data transfer system. The system consists of several data channels, where every channel consists of three parts: driver, transmission lines and receiver. The driver send low amplitude differential signals via the transmission lines to the receiver that amplifies and converts it to a single-ended signal. The receiver has to be fast and be able to feed an output signal with high voltage swing.

22 informanter med olika hemspråk fick i uppgift att skriva en uppsats i form av ettbrev på svenska. Dessa uppsatser översattes mening för mening till respektive språkav andra språkligt kunniga informanter. Sedan översatte de språkkunnigainformanterna uppsatsernas meningar ord för ord tillbaka till svenska.Dessa språkligt kunniga informanter, som var mig behjälpliga, är allayrkesverksamma och flera av dem arbetar som lärare. Alla dessa använder detsvenska språket i sitt yrkesliv och har mycket goda kunskaper i sina respektivehemspråk.Syftet med detta var att se prepositionsbruket på svenska hos dessa invandradeinformanter och också se prepositionsbruket på respektive hemspråk.Vid granskning av annorlunda prepositionsbruk framkom att hemspråket påverkaranvändandet av svenska prepositioner. Det är vanligt att man utelämnar prepositioneri svenskt prepositionsbruk och det är också vanligt att man använderdirektöversättning från det egna hemspråket.

Transfer pricing innebär i grund och botten att den vinst som företagsgrupper får ska fördelas på ett korrekt sätt mellan deländer där gruppen har aktörer.Armlängdsprincipen är den internationellt accepterade tillvägagångssättet att fastställa priser när närstående företag handlar medvarandra. Principen innebär att företagen ska handla med varandra precis som om de vore oberoende företag, påarmlängdsavstånd.Immateriella tillgångar har en rad egenskaper som gör dem speciellt svårvärderade ur armlängdsperspektiv. Marknadsvärdetbehöver inte vara samma som värdet för ägaren. I regel finns det heller inga transaktioner som innefattar immateriella tillgångarvilket gör det svårt att få en lämplig armlängdsvärdering med hjälp av de tre traditionella metoderna.De två vinstbaserade metoderna (Profit Split Method och Transactional Net Margin Method) är de mest lämpliga för atttillgodose armlängdsprincipen. Profit Split Method:s kanske största fördel är att man för att använda metoden inte behöver hajämförbara transaktioner till hands.

At Flight and Systems test Saab AB, a post-processing software is used to process GPS data. A new software by the name GrafNav has been purchased and the purpose of this master thesis therefore became, partly to make a judgment regarding GrafNav?s ability to estimate position, velocity and accuracy, partly to if needed improve the estimate and finally find one or several methods to estimate the position and velocity accuracy. The judgment of GrafNav was performed partly by a comparison to the former post-processing software (PNAV) and partly by a comparison to the airplane?s inertial navigation system (INS).

The simple view of reading is a theory in which reading is divided into decoding and linguistic comprehension. The theory has been used to explain and to subgroup reading disabilities. Research has also investigated if additional factors are of relevance to reading. In the present study, decoding was divided into the factors orthographic decoding and phonological decoding, while comprehension was divided into word comprehension and grammatical comprehension. The purpose was to analyze these factors and their contribution to reading ability in children in fourth grade: one group with reading difficulties (n=36) and one group with typical reading ability (n=36).

Inledning: Det har blivit allt vanligare att företag driver sin verksamhet i projektform. Projektarbetet har fått större betydelse och är vanligt förekommande inom industri och förvaltning. Studiens fallföretag är Södra Cell Mörrum som är verksamt inom processindustrin. Inom företaget bedrivs projekt på daglig basis med varierande storlek. Södra Cell Mörrum har stött på problem i deras projektstyrning gällande säkerställandet av kunskapsöverföring mellan projekt.

Since the spring 2003 the tenant-owner home association the Terrace in Upplands Väsby municipality lies straight under the approach route to Arlanda Airport?s new third landing chute. Noise levels of over 70 dB have been measured in the area, which exceeds National Board of Housing?s, values for traffic noise at a terrace in connection to housing. By using the method of hedonisk pricing the essay tries to find out if there exists a willingness to pay to reduce the noise in the area.

In April 1986 an accident occurred at the nuclear power station in Chernobyl. Radionuclides were spread all over Europe including Sweden. Today there are still measurable concentrations of 137Cs in the different ecosystems in the contaminated parts of Sweden. The wild boar is the second most popular game in Sweden and today the Swedish population consumes more wild boar meat than ever. As the wild boar population increases the wild boars are moving further north towards the contaminated areas, which creates an interest to study the state of 137Cs in wild boars in these areas. Muscle samples from wild boars collected during 2010-2013 were analyzed based on 137Cs content.

Background: High demands are today placed upon Swedish elderly care nurses as more elderly live with multimorbidity while the hospital bed capacity is becoming lower. Aim: The aim of the study was to explore nurses? perception of decision-making in situations with acutely ill patients in nursing homes and which factors may influence the decision about transferring patients to the emergency department or not. Method: This is a qualitative study with a phenomenographic approach. Semi-structured interviews have been conducted with 11 nurses working in nursing homes. The data analysis was based on Dahlgren and Fallsberg (1991) data analysis. Result: Three different description categories were presented, which describes variations of the nurses? perceptions.Feeling comfortable in making the decision; which involved the nurses feeling confident in the decision-making about transferring patients to the emergency department or not.Hesitant in making the decision; which described how nurses perceived the decision-making as problematic, with regard to transferring patients to the emergency department.Many wishes to consider in taking the decision; which explained how nurses? decision-making was influenced by requests from the patients or from people close to them.Conclusion:  The study reflected how  supporting and aggravating factors could influence how nurses in nursing homes perceived the decision-making and how nurses have to take in consideration different opinions concerning the decision making process of transferring patients to the emergency department or not.

In some cases there are no methods to identify raw material which are included in dietary supplements such as tablets. The identification can be done with TLC. A general method description was developed using the raw material gotukola and appel cider vinegar. This includes processing to achieve higher concentration of the active ingredient if needed; evaluation of solubility agents to dissolve the active substance; evaluation of mobile and stationary phase and visualization of the stationary phase. The report also includes an evaluation of stationary plates..

The market is developing and a growing competition increases pressure on companies to maintain their competitive advantage. Working with cost savings is a way to enhance earnings in a short term but also in a longer perspective. Volvo Powertrain Production Köping has an overall goal; to reduce costs by nine percentages in three years. To achieve the goal, Volvo Powertrain Production Köping works with World Class Manufacturing where the Department of Processing Technology constitutes an important part.Volvo Powertrain Production Köping lacks a standard for how savings within the metal cutting tool area are to be calculated. This makes it difficult to control and monitor their business outcome but it also causes difficulties in controlling the tool suppliers? outcome.

Traditionellt utvärderas effekter av kognitiv träning med objektiva prestationsmått. Syftet med uppsatsen var att undersöka självskattad exekutiv funktion som ett alternativt mått för att utvärdera effekter av kognitiv träning. Som utfallsmått valdes The behavior rating inventory of executive functioning - self report (BRIEF-SR). Vidare användes blandad design med för- och eftermätning samt tre oberoende grupper. Gymnasieelever (n = 63) delades in i; aktiv träningsgrupp, aktiv placebogrupp och passiv kontrollgrupp.