Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual Costs. Adding extensive changes in the forest haulers Cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their Costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

The objective of this thesis was to present a design proposal on a modular mechanicalstructure for a nanosatellite. The size of the structure should follow the CubeSatstandards. This standard divides satellites in units (U), where 1U is equivalent to acube where sides measure 100 mm. 2U corresponds to the same volume and size as2 assembled 1U structures, and so on. The focus was to develop a structure in theorder of 3U and 6U.At the integration in the satellite launch rocket, there are a couple of differentinterfaces, where the structure is adapted to common ones; P-POD and CSD.

The purpose of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the Cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.

The aim of this study was to examine the discourse of asylum seekers in Sweden from January 2009 to December 2013 in the newspapers Helsingborgs Dagblad and Dagens Nyheter. By using discourse analysis as a theory and method, combined with the theory of orientalism, I have analysed and compared news articles from these two newspapers. The findings of the study shows that asylum seekers are often portrayed as a group rather than individuals. Included in the group identity are several subgroups, for example asylum seekers are portrayed as victims, as a Cost to society and as a highly suspect group that cannot be controlled. Furthermore, asylum seekers are depicted as ?the other? in contrast to the Swedish ?we?, where differences in culture and tradition are frequently mentioned.

Different groups in the forestry sector were likely to have different views regarding the responsibility for an environmentally sustainable forestry and the benefits of certification and this study aimed to examine the attitudes that existed in the forestry sector to the certification schemes FSC and PEFC. In the study a survey and a questionnaire were sent out to different groups. The investigation was made with respect to three groups: forest owners, forest contractors and employees working with the certification schemes on a daily basis at the forest company Södra. The groups agreed that the owner of the forest had the main responsibility for an environmentally sustainable forestry. The study revealed that all three groups highly valued the environmental aspect of certification.

This thesis is an evaluative study of the political reform, Friskolereformen, which enabled independent schools to receive state funding. The study evaluates to what extent the incentives, which preceded the reform, have been fulfilled. The evaluation is defined to include upper secondary schools in the municipality of Halmstad during the years of 2005?2010. The reform was enacted on the basis that it would result in a higher standard of quality, efficiency and freedom of choice.

När en kommersiell hamn byggs ut fordras omfattande muddringsarbete för att säkerställa ett brukligt djup för sjöfart. Då stora delar av muddermassorna ofta är förorenade av tungmetaller och miljögifter krävs särskilt omhändertagande av dessa. Traditionella omhändertagningsalternativ består av att deponera massorna på särskild avsedd plats på land eller tippa till havs, något som inte tillåts för förorenade sediment. En relativt ny metod är stabilisering/solidifiering (S/S) som innebär att muddermassorna behandlas med ett bindemedel för att sedan kunna användas som fyllnadsmaterial i exempelvis kajkonstruktioner. Dessa alternativ behöver noga vägas mot varandra med hänsyn till ekonomiska och miljömässiga aspekter.

This qualitative study examines the participation that older people have in their own home care by exploring experiences of care workers. We will investigate to see if there are limitations due to financial implications in the sector. Modern day care of the elderly in Sweden is facing increasing pressures to both show Cost savings whilst maintaining the same levels of service within the community. It is becoming more essential for older people to participate in their own care for the sake of their health and well-being. The method that we used for data collection was qualitative interviews.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual Costs. Adding extensive changes in the forest haulers Cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their Costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

A persistent problem in the construction industry is its low margins of profit. It is often difficult to earn money due to low efficiency and high Costs. Logistics on the construction site answers for a large amount of these Costs and it is therefore of interest to find new, more efficient logistic solutions. The purpose of this thesis is to compare two different logistic systems and further to evaluate which one that is the most efficient and profitable. A comparison is made between the traditional logistic systems used for years and a new logistic system developed by an industry association called BEAst.

Bakgrund: Den svenska teaterscenen befinner sig i vad som tycks vara en ständig ekonomisk kris. De offentliga medlen räcker inte längre till, vilket har fått till följd att teaterinstitutionerna har blivit tvungna att söka sig nya inkomstkällor. Kultursponsring är en alternativ finansieringsform som har blivit allt vanligare. Vi vill undersöka kultursponsringens möjligheter för svensk teater. Syfte: Syftet med uppsatsen är att undersöka möjligheterna att gå bortom den traditionella definitionen av kultursponsring för att skapa ett helhetsperspektiv på utbyten mellan teater och näringsliv.

Detta examensarbete har gjorts på uppdrag av Skanska Teknik med handledning av Johan Sjödin. Arbetets syfte var att jämföra olika limträförband, utförda av antingen spikningsplåtar eller WT-T skruvar, och komma fram till den bästa lösningen med hänsyn till bärförmåga, kostnad och utförandetid. I ett projekt har de spikningsplåtar, som används vid limträförband, börjat rosta under extremt fuktiga förhållanden fastän spikningsplåtarna är rostfria enligt tillverkaren. En fördel med WT-T skruvar är att de är gömda inne i träet och på så sätt inte i direkt kontakt med den aggressiva miljön, men även skyddad mot brand. Andra fördelar med WT-T är att utförandetiden är kort och kostnaden är lägre än spikningsplåtsalternativet.

The aim of this thesis is to describe the development of profitability and capital structure in Swedish quoted companies during the period of 1990 to 2004. Further, the aim is to determine the relationship between profitability and leverage in order to conclude whether the choice of capital structure supports the pecking order theory or the trade-off theory of capital structure. The findings show that return on assets fluctuates between 3 and 11 percent and that return on equity fluctuates between 3 and 22 percent during the period. Further, the leverage and the Cost of debt have decreased. This indicates lowered financial risk in Swedish quoted companies in the period between 1990 and 2004.

The aim of this study was to develop a load prognosis model for Uppsala district heating system to be used as a tool for heat production optimization. The methodwas to build three models for the different customer types; housing, industry andoffices and then scale them for the total system using data from Uppsala districtheating system. The heat load consists of two parts, one that is temperaturedependent and one that is dependent of the social behavior of the customers. Thetemperature part was modelled with an ARX model using an outdoor temperatureprognosis as input signal. The social behavior part was modelled using the mean ofthe social behavior from some days before and additionally by distinguishing betweenweekdays and weekends.