The relatively poor economy in European dairy farming might be improved from efficient feeding systems and dietary management. Increasing herd sizes and transition to loose housing systems in Sweden, increases the possibilities for other feeding systems than separate feeding that is the traditional feeding system in Sweden. Other possible feeding systems are partial mixed ration (PMR) and total mixed ration (TMR), where the TMR system sometimes is associated with overfeeding and thereby increased environmental impact and high feed cost. Diets providing nutrients above or below animal requirements are considered as unbalanced, which in turn are associated with reductions in health, fertility and milk production. On the other hand, a balanced feed ration improves feed efficiency, nitrogen utilization and profitability.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

From the customer?s perspective the only reason for a firm to exist is the value it creates. However, a problem within manufacturing companies is that of the total lead time, only a small part can be considered as value adding. It has further been discovered that when working with improvements businesses often sub-optimizes single processes instead of considering what benefits the entire company. Thus, when improving processes and activities it is important to have knowledge about and understand which factors that affect how the flow can be designed.Several studies have been performed with a wide perspective on process flows in order to obtain a more resource-efficient and value added flow.

The purpose of the thesis is to compare Sweden's and Great Britain's total costs for their systems regulating producer responsibility for waste packages. Producer resonsibility is a strategy implying that producers are responsible for their waste also after its use. Sweden and Great Britain introduced different systems systems after an EU directive was adopted in 1994 (94/62/EC), and they have resulted in entirely different recycling levels in the two countries. In the Swedish system, responsibility has been delegated to the industry who are responsible for reaching the determined goals. The economic instrument used is a fee, set and managed by the industry. The British system is more centrilised, and the economic instrument used to finance recycling of waste is a system based on transferable permits. The thesis compares the four different alternatives: delegated and centralised methods, and fees and transferable permits analytically.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Storage of biomass is associated with problems like heat development, biomasslosses, and reduction of the fuel quality. Certain processes such as biological- andchemical degradation are responsible for these storage problems. This master?sthesis was carried out at Vattenfall Research and Development AB and is alignedtowards quantifying the biomass losses from short-term storage (1-2 months) ofbark and recovered wood. The biomass was stored in outdoor piles during differentseasons, campaign 1 (summer) and campaign 2 (autumn).

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Due to excess precipitation that cause runoff, all soils in Sweden naturally leaches nitrogen.High leaching from arable land is an environmental problem when the runoff reacheswaters. In the international agreement, Baltic Sea Action Plan, the aim is to reduce therunoff of nutrients. Sweden has agreed to reduce its load of e.g. nitrogen to the Baltic Sea.One of the proposed measures is an increased use of site-specific N-fertilization, which hasbeen shown to increase nitrogen use efficiency and therefore also reduce the nitrogen runoff.Either yields are increased with the same total amount of nitrogen, or the total quantityof nitrogen is reduced with preserved yield levels, which is profitable for the farmers.The dynamics of nitrogen leaching differs between top dressing applications above orbelow the economical optimum. There is a consensus about a difference in the dynamics,but not about its magnitude.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

The Swedish oligopoly system that prevailed within the provision-industry has during the latest years subsided. The competition on the market has increased when new participants were given the opportunity to enter the Swedish market. Today the provision-industry is characterized by different foreign participants. Among these new participants one can find Lidl and Netto, who have entered the market enable to provide the Swedish people with an inexpensive range of products. In pace with the growing rivalry the benefits favor the consumers whom are being given several options to choose between.

The purpose of this thesis is to map out and investigate how the banking sector affects a customer?s willingness to change bank, and what the switching costs are for a customer when making these changes. A case study was performed through qualitative and quantitative questionnaires and interviews. The qualitative part was carried out to create hypotheses. The hypotheses was tested in a quantitative survey to be able to either accepted or rejected these them.

The projects objective is to find an alternative method of heating (the current method being via electric heating) the sewage treatment plant on the island Utö in Stockholm?s archipelago in order to reduce the energy consumption and ultimately the cost for heating the plant. The project is given by ?Skärgårdsstiftelsen? (The Archipelago Foundation) and is a part of the larger EU-project ?Green Islands?.A model for the plants total heating demand is established in order to get a good perception of how much money can be saved using alternative heating methods. The heating demand model gives an annual heating demand of approximately 32 500 kWh and a maximum heating power demand of around 24,7 kW.