Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

This examination work aims to describe how a supply chain around the biggest pellets factory in Sweden will be configured in a logistic perspective. The plant and associated infrastructure are in the building phase and will have production start on the 2 November 2009. The key question that is set in this examination work is to recognize the logistic processes which are essential for an effective flow of materials and information that link the source of supply with the ultimate customer. In order to get the answer, a flowcharting of these supply chain processes is required for understanding the pipeline activities such as input and storage of raw material, the production system and the output of pellets to the customers. The basis for this supply chain map is a model-based representation of these logistic processes and activities that are involved around the pellets factory.

Sudan has always showed great potential in the poultry industry, but it has not been until now that this potential has blossomed and is growing quickly. As large agribusinesses1are taking over the market shares within the urban areas, smallholders2 have been put out of business. They are not able to compete with mass production and lack financial assets to improve their production techniques. Contract farming is defined as initiatives from agro industrial companies to secure access to smallholder produce and has in developing countries become a way of allowing the poor to participate in a larger market (Farrington, 1999). The aim with this study was to investigate the suitability of implementing the contract farming concept within the poultry industry in Sudan today. The study is a qualitative field study and the authors have conducted qualitative interviews with respondents involved in the poultry industry in Sudan.

In the country of Jordan, egg production is very important economically, but several bacte-ria are involved in food borne diseases transmitted from eggs or other poultry products. The most important are Salmonella spp., Campylobacter jejuni and Escherichia coli. In Jordan two different housing systems are used for hens in large scale egg production; con-ventional cages and litter floor systems. Eggs from four different farms were analysed and compared to see if a difference could be found regarding the presence of pathogenic bacte-ria on the egg surfaces between these two systems. Total number of aerobic bacteria was analysed, the presence of Salmonella spp., C.

This study is about the use of textbooks in teaching English as a second language and about teachers? attitudes and opinions of using textbooks during lessons. The aim of the study is to receive a deeper understanding of the use of textbooks in English teaching and to learn about why teachers choose whether to use the textbook approach or not. The study contains an analysis of the textbooks the teachers in our study used. The analysis shows the actual content and the types of texts together with the design and the structure of the textbooks.

A growing issue in the construction industry is how production can become moreefficient by using logistical solutions. Companies can minimize the cost of a project byreducing the time to perform the work.The purpose of this report was to examine the logistics related to pipe trenches forSIAAB. The report's focus has been on solving problems and planning that wouldfacilitate the work of the project Vaksala-Lunda Etapp 3.The case study consists of interviews with SIAAB's employees and an observationwhere the progress of a traditional pipe trench has been documented using checklists.Questions to the report?s case study come from the theoretical part, which is basedon literature on construction management and logistics in general. The observationlasted five weeks and the biggest time-consuming events that affected the pipe trenchduring this time, has received most attention.

This report examines the industrialization of a newly developed household machine on behalf of Technogarden Engineering Resources in Karlstad, Sweden. The report is a part of the final course in the Bachelor Program in Mechanical Engineering at Karlstad University and takes place in spring 2014.An innovator, an investor and a engineering consultant firm have through collaboration developed a new type of gruel machine. The product is in its final stage of construction and is planned to be manufactured in a production located in Sweden, autumn of 2014.To compete against today?s trend in outsourcing manufacturing to low cost countries for better profitability, the industrialization of the gruel machine must be done with a minimum amount of resources in order to become successful, which also describes the problem of this study. Using pre-study material in form of Lean production literature, visiting a successful production site and gathering data from involved engineers a specification was developed which describes what this industrialization must achieve and which requests can be accomplished.

This master thesis was initiated with the aim to answer at what level of installed capacity of wind power in the northern parts of Sweden it would be beneficial to improve the transmission capacity from the northern Sweden. During the process of this work the aim has changed to try and create a model that can be used to analyze how well the hydro power installed in the northern Sweden can even out the quick changes in wind power production.To create a good model of all hydro power in northern Sweden is a very large job, unfortunately too large for a master thesis. This report therefore ends with an extensive analysis of the simplifications that have been made and their effects as well as a list of the future work that has to be done.The model that has been created have shown to be effective and produce good results. The conclusions that can be made is that the northern Swedish hydro power have very good possibilities to balance the wind power production. Only a few cases where water have been spilled even though there has been some free capacity has been discovered.

Mussel meal is a potential source of protein, with a good composition of amino acids, for laying hens and broiler chickens, and may replace the use of fish meal in organic poultry production. Lead and cadmium are heavy metals which occur in the environment and can be accumulated in mussels. When poultry are exposed to heavy metals, the metals are absorbed in the small intestine and distributed in the body in the form of ions, complexes or bound to proteins. In poultry, lead accumulates in bone tissue, liver and kidneys, while cadmium accumulates in liver and kidneys. Generally very low concentrations of these heavy metals occur in muscles of broilers which have been exposed to feed contaminated with cadmium or lead.

This research looks into the modern revival of opera based on the study of two recent productions of Giuseppe Verdi?s Don Carlo; the first is the 2010 production at the Gothenburg Opera in Gothenburg, Sweden and the second is the 2013 production at Großes Festspielhaus in Salzburg, Austria. The goal is to discover what aspects a contemporary audience can relate to and identify with and why opera is still relevant today. This has been done partly through a semiotic analysis of the visual image (e.g. set, costume and lightning) and partly through a hermeneutical analysis of the themes in Don Carlo.

The global wood pellet market has seen a rapid growth after the adoption of the Kyoto protocol and the renewable energy incentives created within the European Union. The global consumption of wood pellets reached 13,5 million tonnes in 2010 and several experts estimate the consumption to be between 35-50 million tonnes by 2020. These forescasts raise the questions which regions that can supply this vast amount of wood pellets and what the conditions are for producing it. This study evaluates the conditions for wood pellet production and export from British Columbia, on Canada?s west coast, focusing on existing industry structure, raw material supply and the distribution chain.

During the last few years, there has been a lot of debate regarding the price ofelectricity on the Swedish market. According to a recent survey from Sifo, anon-bias governmental institute for consumer research and testing, the priceof electricity is what worries Swedish households the most. An investigationof the eciency of the Nordic power grids inuence on the Swedish spotprice is therefore both relevant and valuable. Three quarters of all electricityproduced in the Nordic region is traded at the Nord Pool Spot power market.This survey examines how much of the variation of the swedish spot pricecan be descried by the variation of the nordic system price and how much iscaused because of ineciencies in the power grid. Primarily, linear regressionwith adjustments for endogeneity and heteroskedasticity has been used in orderto analyze data obtained mainly from Nord Pool Spot and Vattenfall AB.The results show that the variation of the system price can account for all butabout 40% of the variation in the Swedish spot price.

Title: To make a living by library music; Opportunities and prerequisites. The purpose of this essay is to investigate how a music producer or composer can achieve placement of his or her music in commercials, TV-shows, computer games, and other media. What is required to make a living by composing and producing music today? This is a qualitative study made by interviewing six persons, who all in some way work with this kind of music. The result shows that in order to reach out and place the music, an active net working, a deep knowledge in music production, in a wide range of music genres, is crucial.

Bakgrunden till denna rapport är det stora antal vindkraftverk som det idag finns planer på att bygga i Sverige. I Jokkmokksliden utanför Malå i Västerbotten påbörjades byggnationen av en vindkraftverkspark under 2010 vilken kommer att bestå av 18 vindkraftverk ritade av en tysk konstruktör. Fundamenten för vindkraftverken är massiva gravitationsfundament där armeringen är särskilt komplicerad att montera och kräver en stor arbetsinsatts. Syftet med denna rapport är att undersöka om och hur man genom att tillämpa nya metoder och planeringsverktyg kan öka produktiviteten och därmed minska arbetsinsatsen. För att uppnå detta har en djupstudie inom Lean Production utförts.

A large number of farms within the agricultural sector will shortly be facing a point of time where the farm will be transferred to the next generation. The grantor can choose between totally 8 different strategies to transfer the farm, of which purchase, gift and a mixed form of these are the most common. During 2007 almost 10 000 transfers of agricultural estates occurred in Sweden and the expectation for the coming years is that about 15 000 estates will be transferred each year. By the time a transfer is about to materialize there are usually several stakeholders that in one way or another is trying to influence the outcome of the transfer. The choice of transfer method affects the conditions and possibilities for compensating the siblings.