Swedish energy policy aims to increase the use of energy from renewable sources and this should be done in a safe, environmentally and sustainable manner. According to the Energy Agency the use bio-fuel increased by 73% between 1990 - 2006. Stands with high share of slash are often located on areas with high productivity which often are located on soils with poor bearing capacity. This will increase traffic on susceptible soil leading to increased ground damage. To reduce the risk of ground damage at slash-forwarding, ground protection is needed.

Tomo Hugglink (TOMO Skog) is an innovation for harvest and transport of biofuels. The system consists of a truck, a chipping unit and crane mounted on a link and a wood chip trailer. The system works in such a way that the chipping unit is disconnected and placed on the site and wood chips are loaded directly into the wood chip trailer.The aim of this study was:- To examine the performance of the TOMO Hugglink system under different conditions such as the size, placement and quality of the pile.- To calculate the cost per raw ton for two vehicle combinations at different transport distances and to examine the effect of a reduction in set-up time and an increase in load weight.- To identify possible improvements with the TOMO Hugglink system.A time study was conducted within the thesis work to make it possible to determine production and time consumption. In the subsequent economic analysis the cost per tone at different transport distances was calculated for two different lorry concepts. Furthermore the effect of a reduction in set-up time and an increase in load weight was calculated.Under current conditions the utilization of the chipper is low and only 29 % of the total system time is occupied by chipping.

Swedish energy policy aims to increase the use of energy from renewable sources and this should be done in a safe, environmentally and sustainable manner. According to the Energy Agency the use bio-fuel increased by 73% between 1990 - 2006. Stands with high share of slash are often located on areas with high productivity which often are located on soils with poor bearing capacity. This will increase traffic on susceptible soil leading to increased ground damage. To reduce the risk of ground damage at slash-forwarding, ground protection is needed.

Organizational learning has become more and more important in the last decades as the environment in which organizations exist continues to change rapidly and unexpectedly. In order for organizational learning to happen, the individuals within the organization must learn. Just as different individuals possess different skills, each individual also has their own learning style. As the use of teamwork increases, so does the need for techniques to put high performing teams together and with organizational learning as one of the objectives the question is, how do we maximize learning, efficiency and performance in teams? This study uses a quantitative method to examine how teams, from a course at the Stockholm School of Economics, perform on the individual learning, team efficiency and team performance scale based on the individual learning styles within the team.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

With the elevated oil prices of today it is necessary to look for other heating alternatives. If the oil price continues to develop in the same way it has done the last years it will soon be impossible for many producing garden companies to survive. The purpose of this diploma work is to compare three different fuel options in order to find the most economic one considering the conditions of Katrinebergs Handelsträdgård AB. In relation to oil it is profitable to change to any of the three alternatives: wood chips, wood pellets and grain. The most profitable option is to change to wood chips. This alternative has a payoff time less than three years and after that the annual saving compared to the oil is relatively high. The annual cost is 65 % of the cost of the oil alternative.

Since 1996 the Swedish households have ten folded their volume of loans for own homes that is attached to a floating interest rate. Also in 1996 the Swedish electric market was deregulated. These two facts have increased the volatility in the household expenses for these two commodities. This thesis studies the risk for homeowners attached to the exposure against the electric and the credit market. The risk model used is Cost-at-Risk which is usually used by public authorities for analysing the risk involved with national debt.

This report is about logistic efficiency in companies without own production. The authors have interviewed employees working at two companies, Telias store in Skärholmen and Orion Diagnostica AB. The purpose of the report is to find out which logistic functions the two companies are using to create efficiency.Today?s markets are more global. Different parts of a product can be made in different parts of the world.

From a democratic point of view the existing organisation with municipality sections in the city of Malmö, Sweden will be examined. The matter of how an alternative organisation should be structured will also be discussed. Two incompatible models of democracy theories will be arranged: libertarian democracy and participation democracy. The intentions with the reform were primary to increase the civic participation. By applying those values that are used to characterize participation democracy it will be shown whether the local participation has actually increased.

The purpose of this study is to examine the effects of joint venture announcements on stock prices behavior and simultaneously to test the German stock market (Frankfurter Wertpapierbörse) for efficiency. We tried not only to analyze the general impacts of a JV-announcement but also to look for differences in the market response to announcements of different types of joint ventures, namely: domestic, international, horizontal and vertical. Our expectations of efficient market were confirmed during our paper, which employed the technique of the standard event study. The calculation of abnormal returns which are the signals for market efficiency or inefficiency respectively were based on the market model, establishing linear relationship between the return on the market and the return on an individual security. The parameters of the model were obtained through regression analysis..

Syftet med studien var att undersöka huruvida utsattheten för ?sunk cost-effect? och förankringseffekten ökade vid intuitivt processande jämfört med analytiskt processande. Deltagarna i studien var 78 studedenter vid psykologiska institutionen vid Göteborgs Universitet. Datainsamlingen gjordes genom en pappersenkät. En 2 × 2 - vägs ANOVA avseende bias och process gjordes för både ?sunk cost effect? och förankringseffekten i en mellanindividdesign.

The dishwasher is a wide spread product that occurs in many households. It saves the user time,water and energy. When using a dishwasher instead of doing dishes by hand a lot of energy issaved.The importance of lowering the energy consumption does not only come from the consumerwinnings but also from an environmental point of view. Scientists are certain that the globalwarming comes from the emission of green house gasses that is created by human consumptionof oil, gas and coal.Dishwashers today are a lot more energy efficient than older dishwashers, but there are stillmargins to lower the energy consumption. The aim with this project is to investigate thedishwasher and it?s washing cycle, noting different phases and components that contribute towaste of energy.

An increasing number of heat pump producers have developed heat pumps that can be connected to solar panels. In this thesis we have examined the possibilities of connecting solar panels to existing ground source- and geothermal heat pumps that has not been adapted to solar panels. During the work process, a prototype plant has been built to compare our theory with the practical results and with our designed sizing tool. The work has rendered in knowledge that will be used to build a sun module that can be easily connect to the existing heat pump system. The existing heat pump, our test plant, has been supplemented by an advanced storage tank used to allow different operating modes.

Företag: Midelfart Sonesson ABSyfte: Studien skulle ge en bild av vilka kriterier som är betydelsefulla för företag vid rationalisering av lagerställen. Den skulle dessutom ge en bild av vilka tänkbara ekonomiska konsekvenser som kan följa efter en rationalisering. Genom en fallstudie av ett typföretag och genom kompletterande intervjuer med kunniga inom logistik och företagsekonomi skulle författarna undersöka vilka kriterier som företagen lägger mest vikt på när de ska starta ett så stort projekt som lagerställesrationalisering, samt förstå vad kostnadsbesparingen kan bli.Metod: En studie av företaget Midelfart Sonesson AB har utförts. Primär- och sekundärdata har samlats in genom personliga intervjuer, litteratur, rapporter, och elektroniska källor.Teori: Teorin består av nio olika avsnitt som kan tillämpas på ämnet i uppsatsen. Teorin används för att förstå företagets uppbyggnad, organisation och dess handlande.

Sweden?s District councils and Country councils are in itself to a large extent responsible for the state financed welfare. Because of this, Sweden has a contribution- and adjustment system. The reason for this system is to create equal chance, for all District councils and Country councils, to be able to give the citizens service independently of their income and non-influential structural differences. The adjustment is built upon the so-called standard cost method, which contains four different parts.