Mot bakgrund av de senaste decenniernas konjunktursvängningar i världsekonomin konstaterades det i Sverige att det fanns ett behov av att kunna möta dessa svängningar. Detta resulterade i den lagändring av Kommunallagen och Lagen om kommunal redovisning som erbjöd kommuner möjligheten till att införa en resultatutjämningsreserv i redovisningen. Denna resultatutjämningsreserv utgör ett periodiseringsverktyg där medel kan reserveras i goda tider för att sedan utnyttjas i sämre. Lagändringen är frivillig att anamma och har skapat en viss flexibilitet i kommunernas redovisning. Då kommuner har olika förutsättningar kan detta leda till att motiven till ställningstagandet kring ett införande av en resultatutjämningsreserv skiljer sig mellan kommuner.

In a sequence described in the next paragraphs, I remove the poorly insulated roof of Gustavsberg Porcelain Factory and make new use of its  foundation. The monolith cement slab, once supporting heavy industrial machinery, is now the site of lakes and other movements:The top floor area is split, and a new built volume, one story higher, overtakes the southern half resting on the factory?s basement, digging into it at its western and eastern ends. Striking horizontally, the fissure exposes a long central axis, taking advantage of the factory?s horizontality to articulate vastness .

In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.

For many decades the increase in traffic volume, expansion of highways and infrastructure has lead to an increase of wildlife vehicle collisions which are unfortunately very common in many countries today. They cause great deal of material damage and even kill humans or wildlife. Measures in the form of warning signs, under- and overpasses and fencing have been implemented for a long time with the help of observation by hunters and collisions sites. However this study focuses on the moose?s perspective and the variables that, both spatially and temporally, could have an effect on why and when moose are close to certain types of roads.

This thesis will describe the redesign of the manure fork SverigeGrepen. The productis available for purchase in Scandinavia and and parts of the rest of Europe.The product is available in stores but the companys goal is to start distribute it overthe internet. A problem today with a purchase over the internet is that the costumerhas to pay a high shipping-fee due to the products unique form. The long handlecontributes to the high shipping-fee which makes it hard to attract costumers topurchase the product online. Deficiencies have been found at the manure forks basketand needs to be examined.

There is a new beverage container on the market, a bottle made out of pure aluminum as a replacement for the traditional container made out of glass. This new container has the potential to reduce both cost and pollution during transportation, the lighter and stronger construction has every advantage compared to the old one in glass. The new container has every possibility to make it on the market. Some of the biggest brands within the soft drink market already use these bottles in countries without any recycling demands like: Coca-Cola, Heineken and Pepsi. The only thing stopping these brands from the Swedish market is the lack of a functional return system, there is only one company that uses the bottle in Sweden today and they take care of their own used bottles.

In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.

Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.

Itraconazole is a third generation azol, a fungicide which acts by inhibiting ergerosterol synthesis in the fungal cell membrane, and thereby disturbing fungal regeneration. It has proven to be less toxic, to have a broader spectrum of activity and to be more potent than its predecessor ketoconazole. Itraconazole is only available in therapheutics approved for human use. Pharmacokinetic studies has been performed in humans, dogs, cats and laboratory animals. Although itraconazole has been used tentatively with good effect against fungal infections in horses, no pharmacokinetic studies have yet been done.

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

Ökad efterfrågan på virke har lett till ett ökat intresse för och användande av olika produktionshöjande åtgärder. En sådan åtgärd är dikesrensning som innebär att befintliga diken eller dikessystem rensas för att de skall bibehålla eller återfå sin ursprungligt avvattnande och produktionshöjande funktion. Sveaskog avser att öka omfattningen av dikesrensning. Därför behövs en kartläggning av behovet på deras marker. På samma gång behöver produktionseffekterna och livslängden på dikena utrönas. Studien genomfördes via en studie av befintlig litteratur om skogsproduktionseffekter efter dikesrensning och dikning samt förfall och livslängd hos diken.

Latent heat storage is a way to store thermal energy when a phase change material undergoes a phase change. The advantage of latent heat storage is the capability to store more energy per mass unit than other heat storage methods. The most commonly used phase change in latent heat storage is the transition between solid and liquid. Phase change materials can be divided into organics, inorganics and eutectics.In the Nordic electricity market the price of electricity is set every hour by Nordpool spot, which leads to price fluctuations because of changes in demand. The main goal of this report is to create a latent heat storage system in a single-family home and investigate the possibility to save money by charging the latent heat storage system when the price of electricity is low, and discharge when the price is high.The thermodynamic model consisted of a ?tube-in-tube? heat exchanger with phase change material in the outer tube and water as the heat transfer fluid in the inner tube.

Danmarksplass is situated just outside the centre of the city of Bergen on the Norwegian west coast. It was built in the 1930´s as a result of an architecture competition won by the prominent Norwegian architect Ole Landmark. Danmarksplass was originally meant to function as a local square, but its location next to Fjösangerveien, a road that caters for most of the through traffic in the Bergen valley today and is part of one of the main European roads, E39, would prove it difficult for that idea to prevail. Along with the ever increasing car traffic, Danmarksplass has more and more become a very busy traffic junction. Nowadays the car is the sole ruler of Danmarksplass.

Bergvik Skog is one of the leading forest companies in Sweden who use airborne laser scanning for forestry information. They utilize laser data retrieved by the Swedish National Land Survey to describe the forest holdings and facilitate planning for thinning and final felling operations. However, the possibility to identify stands with clearing needs by using laser scanning data has not been tested in a large scale. The data used in the current study are field data from The Swedish National Forest Inventory in combination with laser data from the Swedish National Land Survey acquired in 2009. The collected data is used to find one or several laser variables that best describe the relationship of the field measured samples with clearing needs.

The cat has evolutionary become an obligate carnivore. Today it is common to feed the cat a dry food. Studies have shown that the dry formula can have negative consequences for the cat. A literature study where conducted to investigate whether the cats origin makes it incapable to compensate for the changes a dry food entails. The impact and implications regarding water intake, energy intake and blood glucose concentration when feeding the cat dry food where examined.