To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

The ferry traffic to Gotland is essential for the island?s ability to live and develop. Yearly, it transports 1,6 million passengers, 500 000 personal vehicles and 750 000 lane meters of freight with four Ro-Pax ferries. The traffic is controlled and subsidized by the Swedish government since 1971 in order to guarantee the inhabitants and industry of Gotland a satisfactory transportation service. As a consequence of the past decades increased traffic quality, mainly due to a decrease in crossing times, the traffic?s environmental impact and costs has also increased.The Master Thesis proposes a new energy efficient traffic arrangement that satisfies the users? preferences in the same extent as today.

Improved wireless datacommunication with the forest machines might be the next big step in the logging process. The use for wireless communicationsystems within the forestry is among other things to report the production from the forest machines, to supply the machine opera-tors with the right information and for safety. CDMA2000/ 450 is a third generation mobilecommunicationsystem which could replace the old NMT- 450 and for comparatively low costs. The reason for the low costs is that you only have to use the old NMT- 450 masts and supply them with new equipment. In the test of CDMA2000/450, that has taken place in northern Uppland, two kind of files have been sent.

Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.

Transport, inmätning och lagring av timmer på timmerplanen är kostnadskrävande aktiviteter som påverkar svenska sågverks ekonomi i hög grad. I och med detta har flertalet svenska sågverk på senare år sett över internlogistiken och investerat i beslutsstöd på timmerplanen. Kåge sågverk som ägs av Norra Skogsägarna har i och med investering av en ny såglinje ökat produktiviteten på sågen. Sågverket har en brant stigande utvecklingskurva och vill se över arbetet på timmerplanen för att möta produktionsökningen. Syftet med denna studie är att göra en nulägesanalys av Kåge sågs timmerplan samt föreslå en ny timmerplansdesign.

Nowadays the majority of the thinnings made in Swedish forests are done by machines, harvesters and forwarders. The most common model in thinning with a harvester is strip-road operated thinning and stand-operated thinning with one intermediate passage between the strip-roads. This study is a time study with some quality follow ups on a strip-road operated thinning model, a stand-operated thinning model with one intermediate passage between the strip-roads and a stand-operated thinning model with two intermediate passages between the strip-roads. The machines in the study were a small harvester (Forestline MPM C90) and a medium sized forwarder (Timberjack 1110). The study was made in Litsnäset outside the city of Östersund in Sweden and was made during the autumn 2007. In a lodgepole pine stand six study units (0,6 ha) were thinned with the three different models, two study units per model.

The rise in prevalence and severity of obesity and related diseases imposes increasing costs on society. The objective of this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food containing saturated fatty acids. The second alternative is a subsidy on fruit and vegetables in the form of a VAT at zero percent, instead of today?s twelve percent.

Clearcutting systems have been the dominating silvicultural approach during the last decades in the Nordic countries. While economically rational, it is also leading to a trivialisation of the flora and fauna, and may result in negative reactions of people in urban settings. As a consequence of this, and a more diversified view on which goods and services forests should deliver, there is an increasing interest in broadening the range of silvicultural methods that are used. The term continuous cover forestry (CCF) represents a suite of methods that have gained increasing interest in the Nordic countries. In CCF a considerable amount of the trees are left after harvest to favour values that require a continuity of tree-covered areas. There are thus hopes that this method will meet the needs for maintaining biodiversity and satisfy social and cultural values.

Our purpose in this paper is to examine if there is any profitability for a company with a factory in the timber industry to invest in a combined heat and power, CHP. Based on analysis and the results that the paper generates, we will give Derome AB a suggestion on how it is a profitable investment or not to installing in a CHP.By investing in a CHP plant, you can get a high efficiency, which means that companies can use their resources more effectively. The Swedish wood industry has by-products of production that can be used for combustion in their boiler which is an advantage.The essay is a qualitative study where we have a case company, Derome AB. In this company, we interviewed two employees who have knowledge in the study. They have helped us to provide information and data about their business.We chose to use the pay-off- and the net present value method, NPV, to see if there are profitable advantages for the investment.

The forest property Fagerdal 2:10 was donated to the Swedish University of Agriculture in 1995 by Erik Rönnberg. The dominating species is Norwegian spruce (Picea Abies) and the average age is high due to selective cutting. The aim of this study has been to analyze how the forest on the property should be managed and demonstrate how a better estimated forest data affects the future management. The impact of the management on the carbon stock of the property was also examined. A forestry plan established in 2009 by Skogssällskapet was used as a basis for the analyses.

In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.

I en mer global och konkurrensutsatt marknad krävs, i allt större utsträckning, att företag väljer att differentiera sig med specifika kundlösningar istället för den enskilda produkten. Genom att, tillsammans med kunden, skapa värde knyter man denna närmare till sig. Ett konsignationslager är en strategisk lagerlösning för att minska avstånden mellan kund och leverantör samt att minska kedjans totala lagerkostnad. SCA Timber har begränsad erfarenhet kring konsignationslager. Av den anledningen har det funnits oklarheter kring hur arbetet bör organiseras. Syftet med studien är att ta fram en best practice för hur SCA Timber ska arbeta med upprättandet av framtida konsignationslager. Studien är en multipel fallstudie av fyra verksamheter inom SCA och baseras på kvalitativa, semistrukturerade intervjuer med respondenter som varit inblandade i upprättandet av konsignationslager. Det empiriska materialet består av fjorton intervjuer. Studien utgår ifrån ett teoretiskt ramverk bestående av teorier kring projekt, kritiska framgångsfaktorer i projekt och skapandet av nyttjandevärde.

The aim of this study was to quantify the productivity and the costs of different harvesting systems (teams), containing harvesters equipped with accumulating harvester heads and forwarders, in first commercial thinnings were an integrated harvest of pulpwood and energy wood were performed. In the beginning the plan was to study and measure 20 sites before and after harvest. Due to storms during the summer of 2010, complete data could only be obtained from 8 of these 20 sites. Seven of these sites were privately owned and one was owned by UPM, all of the sites had been pre-commercially thinned. The mean stem density before harvest was 2578 stems per ha and the mean stem volume was 0.074 m3solid over bark.On average 1518 stems/ha was harvested.

Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.

SCA Timber AB Munksunds sågverk har ett stort problem vid anläggningens timmersortering. Problemet består i att den utrustning som kastar av timmerstockarna från sorteringsbanan och som kallas avpuffare, havererar oftare än vad som kan anses vara acceptabelt. Det som gjorts i detta arbete är att de ingående väsentliga detaljerna ritats upp i 3D-CAD och assemblerats till ett system liknande en sektion av den befintliga timmersorteringen. Detta system har sedan exporterats till dynamiksimuleringsprogrammet ADAMS för att där simuleras tillsammans med timmerstockar av aktuella dimensioner. Simuleringen har så långt möjligt utförts med parametrar liknande de som gäller i verkligheten (hastighet, friktion, densitet etc.).