Profit in first commercial thinnings of today is hard to achieve. This is because of prevailing pulpwood prices and because of high costs of logging and transport. To reduce these costs higher productivity is advocated. One way to increase the productivity is the use of multi-tree handling harvester heads. The aim of this study was to calculate logging and transport costs in first thinnings, where multi-tree handling has been used.

The project aimed to develop a protective and stabilizing insole called Trailplate for soft andlight shoes. The demand came primarily from off-road runners in France, Switzerland, andAustria. The project was carried out at Icebug, a company that develops shoes mainly forrough terrain. The main focus has been on the trailplate which is designed to fit severaldifferent shoes.Torsional stiffness and bending resistance were the main objectives. To improve the existinginsole, a material with the right features was required.

This master thesis in economics discusses the time use of today as well as the observed trends in time use over the last 20 years in Sweden. This is done by analysing time-use and consumption data at the microeconomic level, i.e. by explaining individual behaviour given the economic assumption of a rational behaviour. We reach the conclusion that the value of time is an important explanatory variable concerning the rationality in that time is used differently by different individuals and in the changed use of time. Furthermore, other variables such as social norms and the process benefit of a certain activity, i.e.

Many media buyers annually spend money on advertising which will not be of benefit to their own brand; the fact that consumers confuse from which brand they have heard or seen commercials, comes as news to nobody. The phenomenon of media confusion has however earned much less attention. As a greater part of the total marketing budget is being spent on the media investments, on behalf of the actual advertising production, the more interesting it turns out to maximize the effects of the media expenses. The search for optimization is somewhat practised today by brand managers who are daringly adding a few more media channels to support their TV-campaigns. Buying ad space in TV is nevertheless much more expensive than the radio equivalent.

This thesis was performed at Scania?s purchasing department of non-automotive products inSödertälje, Sweden during spring 2007. The management of the purchasing department ofnon-automotive products believe that their internal customers might not have fullunderstanding of what the purchasing department does. This is a problem because the internalcustomers might not use the contracts negotiated by the purchasing department or they mightnot involve the purchasing department when making purchases.The purpose of this thesis is to examine if and how the internal customers? perception deviatesfrom the purchasing department?s perception regarding the task of the purchasing department.And also to create a communication package with the purpose of increasing the internalcustomers understanding of what the purchasing department does.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

The ever-changing modern health care environment places high demands on leadership skills. The purpose of this study was to describe the causes that effect leadership within the health care services carried out in a municipality. Data was collected by interviewing four health care managers, three registered nurses, eight enrolled nurses and one auxiliary nurse. A qualitative approach based on a content analysis method was conducted in the analysis of the interviews. Latent content deals with relationship aspects and interpretation of deeper underlying meaning of text.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Water logistics has long been a problem in order to effectively carry out stump treatment in both thinning and final felling. It is important that the stump treatment? equipment is configured as well as a sufficient amount of water is carried out on the harvester to get a cost? effective treatment. The flow control of the equipment has improved and water can be dispensed more efficient, but still the amount of water on the machine is a crucial factor in the total cost estimate. The knowledge of the tools available to bring water as well as the internal logistics of loading and transport to the felling site is deficient. Increased focus on "smart" solutions to manage water cost is of great importance in order to combat Hetrobasidion spp in both thinning and final felling. The purpose of the study is to describe and summarize different solutions of water logistics at stump treatment in final felling.

In today?s society, it becomes more common with tablets, that makes us interact with computers in a whole new way. For example these are used to read and write e-mails, surf the web and playing games. Another manner of use of these tablets is to read and edit PDF documents. PDF handling is often meant to be used in books and inregular text documents, but it could also be used in the management of drawings.An industry that would benefit greatly from the use of tablets for this purpose is the con- struction industry.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

 Euro barometer surveys show quite an astonishing change in Turkish opinion towards European Union. In 2004, 73 % of the population considered EU as a good thing. In 2008, only 49 % were of the same opinion. At the same time, skepticism towards European integration is explained differently in earlier research. Some scholars claim that partisanship may explain attitudes of citizens better than ?cost and benefit? approaches.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.