Silviculture in young stands in Sweden is below the mark concerning what has to be done in the forest, and it is time to solve the problem. The problem will not be solved only by the private forest owners, professional help is needed. Skogsägarna Mellanskog is one of four forest unions in Sweden who wants to play a role and take responsibility for forestry in the middle of Sweden. This academic essay is based on a market survey sent to 350 forest owners in the Örebro district. 186 of them answered the questions, giving a response frequence of 53 percentage. The purpose of the essay is to find the determining factors which will make a forest owner to find a collaborator when planning and carrying out the silviculture measures in young stands. The result of the survey shows that the forest owners are anxious about the price and the costs. The costs have a severe effect if the silviculture measures in young stands will be carried out or not.

In Sweden there are currently two separate guidelines you may use whenperforming calculations on frameworks, BKR and the Eurocodes. Although at theend of 2010 you are not allowed to use BKR any longer and only the Eurocodeswill be viable. The aim of this thesis is to explain how the Eurocodes and EKS work and alsohow they compare to the current guideline BKR. Similarities and differencesbetween these guidelines are also discussed so that the reader will get a betterunderstanding of how the Eurocodes are applied. The areas discussed are asfollows:Principles and adviceSafety ClassesSymbols and IndexesLifespanLoads and partial coefficientThe thesis also deals with the impact that this transition into a new guideline willhave on corporations, guideline costs, education and computer software. As anexample a rough estimate on what costs this transition will create on a companywith 20 employees is also included. Calculations have been performed in order to investigate how the design valuesdiffer between the two guidelines, the Eurocodes and BKR.

This thesis project has focused on studying ÅF?s business concept Energy Collaboration, which is their way of selling energy efficiency services. Thereforeongoing projects have been analyzed. The purpose was to determine achieved energy efficiency, costs and profitability for the studied projects. It was concluded that the Energy Collaboration is a good way of selling energy efficiency services, since the customer takes no risk and energy savings of about 15-25 % can be achieved with simple measures.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

The Swedish forest industry has put a lot of resources in the development of digital communications in hopes of improving collaboration with suppliers. The purpose of this study was to investigate whether VIDA would benefit from using digital communication with suppliers. The survey was conducted as a questionnaire study among the company?s staff and its suppliers. The result indicated needs and interests to use digital communications in both groups. Young suppliers and suppliers on a distance showed the most interest in using digital communication. In terms of using these digital communications, the staffs and suppliers were most interested in information regarding transaction and forestmanagement plans.

The purpose of this study is to illustrate if structural factors to welfare indicators and the internal organisation of handle social assistance in combination with dominating ways of living with their values and norms can be used to explain why the costs of social assistance are low in Säffle township. The character of this study is exploratory, though important aspects in this case was unknown. The empiricism come from descriptive secondary statistics and from qualitative interwievs with three inhabitants in Säffle, whom are experts which means they know the township of Säffle and it´s inhabitants well. Säffle has been studied from four perspectives, of which the first two have a top- or macroperspective. In the study appears two divergent pictures.

The purpose of this study was to investigate the reason behind thedecision by a company regarding the desire to use mobile access to theirERP-system and to discover whether this will involve any loss offunctionally in comparison to using the ERP-system on a computer atthe office. In addition, the pros and cons involved in using mobiledevices for accessing the ERP-system will also be examined. Semistructured telephone interviews were conducted with companies whicheither used or did not use mobile devices in relation to their work. Atelephone interview was also conducted with a consultant who isworking with the implementation of ERP-systems and mobile solutions.The survey showed that companies with staff working in the field assellers, service personnel and construction workers want to gain directaccess to their ERP-system so as to be able to act directly and takedecisions, to have the ability to provide more efficient order processingand to send out invoices more quickly. Those companies which have notopted to use mobile devices at work within this field are those whichare unsure of the connection to the Internet and the capacities availablewithin cellphones.

The task for this thesis is to design a tool that is used to cut-out preforms of thermoplastic adhesive and also to make an estimate of costs for the stamping tool. The tool is used in the repair process at the MCM production line. The result of gathered information has affected how the design of the stamping tool has developed. The handling of thermoplastic adhesive in the repair process is one of the factors that influenced the design. The adhesive is sensitive for exposure to moisture. Therefore an automated feeding system of the adhesive is not recommended. The users wished for an automated stamping tool.

The purpose of this Master Thesis is to analyze what suitable hardware platforms there are on the market in order to build a low price control and information system for mobile applications, called small display module. The thesis will be underlying material for making a decision for further development. The result of the thesis consists mainly of a Windows CE kernel and a schematic for a CPU card, on which it would be suitable to build the display module. Another major part of the report is the introduction of different techniques that could be of interest when designing a processor based system. The processor architecture that was chosen is the x86.

In Sweden, there an increasing need for transport and this leads directly to fuel demand of the transport sector is expected to increase. Both politicians and industry believes that renewable fuels are a realistic and significant method to reduce the transport sector's environmental impact. This study aims to document the Swedish haulage contractor?s attitude to biodiesel. Also to document the strengths and weaknesses of biodiesel, based on opinions from the ultimate consumers.

Extended Producer Responsibility (ERP) is a form of product take-back regulation that requires the producers to manage their products at the end of life. By internalising the products? entire life cycle costs into the market price the ultimate objective of such regulations is to reduce the environmental burden from the products. This Master´s thesis seeks to examine if the total life cycle cost of a product actually is borne by the producer, and if not, predict who will then take this cost. This is done by analysing the market for take-back activities in three different categories of products; electrical and electronic equipment, cars and wind power stations.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

An important task for Region Skåne is to allocate resources to the health care districts. From 1999 to 2002 Region Skåne used needs-based resource allocation as a model for allocating resources. In a needs-based resource allocation individuals with the same socioeconomic and demographic characteristics are assumed to have the same level of need and are therefore allocated the same amount of resources. During the period of needs-based resource allocation a matrix model was used as a method. In the matrix model individuals were divided into cells after each combination of the socioeconomic and demographic variables.

Many IT projects that have been developed in recent years are often considered to be unsuccessful. According to a study by Exido up to the 72% of all IT projects are considered to be failed. A failed IT projects means that the organizations that have ordered the new system may have higher costs or/and the system will not be ready in time. If costs are too high the new system might not be installed in the organization or if the system is not completed within the specified time frame the organization can become stagnant.In this paper we conduct an investigation of the failure of IT projects there we will examine where, in the systems development lifecycle four different phases, projects fail. We will conduct an empirical study of each phase, where we describe the key steps in the process; we will also investigate failed IT projects that are linked to the current phase.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.