This thesis investigated the possibilities to resume cultivation of an old manor house built of timber and what this would mean from an energy and moisture perspective. The building in this case study is named Sofiedals mansion and was built in 1858 in Valbo 11 kilometers west of Gävle.The structure of the house was documented and used as a starting-point for carrying out calculations focused on energy and moisture aspects. With the help of a number of computer programs and a conducted air tightness test, the buildings energy consumption were calculated and compared with the current building regulations.In addition, the building was analyzed considering energy retrofitting and what it meant for moisture problems. The energy retrofitting consisted of additional insulation, decreasing the buildings permeability through air sealing; window and door replacements. When a building is equipped with natural ventilation it is difficult to know its precise performance and how an energy retrofitting affects it.

Extended Producer Responsibility (ERP) is a form of product take-back regulation that requires the producers to manage their products at the end of life. By internalising the products? entire life cycle costs into the market price the ultimate objective of such regulations is to reduce the environmental burden from the products. This Master´s thesis seeks to examine if the total life cycle cost of a product actually is borne by the producer, and if not, predict who will then take this cost. This is done by analysing the market for take-back activities in three different categories of products; electrical and electronic equipment, cars and wind power stations.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

An important task for Region Skåne is to allocate resources to the health care districts. From 1999 to 2002 Region Skåne used needs-based resource allocation as a model for allocating resources. In a needs-based resource allocation individuals with the same socioeconomic and demographic characteristics are assumed to have the same level of need and are therefore allocated the same amount of resources. During the period of needs-based resource allocation a matrix model was used as a method. In the matrix model individuals were divided into cells after each combination of the socioeconomic and demographic variables.

Many IT projects that have been developed in recent years are often considered to be unsuccessful. According to a study by Exido up to the 72% of all IT projects are considered to be failed. A failed IT projects means that the organizations that have ordered the new system may have higher costs or/and the system will not be ready in time. If costs are too high the new system might not be installed in the organization or if the system is not completed within the specified time frame the organization can become stagnant.In this paper we conduct an investigation of the failure of IT projects there we will examine where, in the systems development lifecycle four different phases, projects fail. We will conduct an empirical study of each phase, where we describe the key steps in the process; we will also investigate failed IT projects that are linked to the current phase.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.

In Europe poplar plantations has been planted for more than one hundred years. In the first plantation was made in 1940. The interest for poplars has since then shifted over the years and has for long periods been very low but is now slowly increasing again. The main reasons why poplars are becoming more interesting are because of their great production potential. Nevertheless, the knowledge of how to mange poplars in Sweden are very low and very little research has been done concerning management of the species. The objective for this study was to; 1) investigate and document experience and results obtained in practical Swedish forestry, 2) to give a fair picture of the perceived advantages and disadvantages that the poplars has for the forestry, 3) document what the foresters that has experience and those who has no experience of poplar plantations thinks about the potential of poplars.

To be competitive in the corporate climate of today it is important to have effective logistic activities. A common resource within the internal logistics is forklift trucks, which are used to lift and transport material. It becomes more and more important to decide whether to buy, lease or rent the forklifts to obtain an optimal economic situation. Many companies have issues with internal pricing. It is difficult to price products and services correctly. It is common to price the overall instead of what it really costs.The purpose of the thesis is to present a model for the acquisition of forklifts for internal logistic operations, regarding financing and internal pricing, to obtain economic effectiveness and an optimal forklift fleet size. The study focused on a specific research question, and for this purpose interviews with experts were held, observations were made and a literature study was done.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

Today there is an increasing market for businesses concerning horses, and since we are already running such establishments we sort of speak already have a finger in the pie. Due tothe increasing competition and demands, new and more practical constructions have become a necessity. In doing this project I wanted to make a comparison between having a stable integrated with a manege and having both constructions kept separate. I wanted to compare different layout and make an estimate of costs to see which solution would be less expensive and better with regard to working environment. I will further also deal with different ventilation-systems andlight transmissions.

This Master's Thesis describes the design of a new system where a digital signal processor has been added to an existing imaging system consisting of field programmable gate arrays. The new system will offer a higher degree of flexibility by considerably shortening the design time and make it possible to implement more complex algorithms than the existing ones. The choice of system architecture and a test implementation are discussed. The test implementation consists of a program for the digital signal processor and VHDL code for one of the field programmable gate arrays. The code for the digital signal processor was designed for testing on an evaluation board from Texas Instruments.

The corn plant came to Europe with Christopher Columbus in the 14th century and have ever since bin cropped here, but corn haven?t bin very common in Scandinavia until recently. The mainly use for this crop silage but even corn for grain is cropped in Europe. Corn for grain is a common part of feed in beef and chicken farming. In Sweden corn for grain is pretty rare but almost 1000 hectares are used for this crop, Lantmännen Sverige is the biggest buyer of corn at the moment.

The objective of this thesis was to develop a method for the planning of road upgrading at Holmen Skog, a Swedish forest company. A critical issue for creating such plans is to identify roads that are suitable to upgrade to a standard that can handle heavy traffic during spring thaw, since spring thaw is a bottle neck for transporting timber. The method was tested in a case study at a district. The work consisted of two parts. The first was to retrieve and prepare geographical data for the roads.

To be able to plan different treatments, accurate data is required. The collection of data is often expensive and that?s why the aim is to lower the inventory costs without loosing the accuracy of the data. Holmen Skog has in its strive to lower the costs, decided to evaluate two different methods for forest delineation, computer aided forest delineation and digital stereo view. This study?s purpose is to evaluate these two methods in regard to usability for a beginner and how good the delineation gets.

Many IT projects that have been developed in recent years are often considered to be unsuccessful. According to a study by Exido up to the 72% of all IT projects are considered to be failed. A failed IT projects means that the organizations that have ordered the new system may have higher costs or/and the system will not be ready in time. If costs are too high the new system might not be installed in the organization or if the system is not completed within the specified time frame the organization can become stagnant.In this paper we conduct an investigation of the failure of IT projects there we will examine where, in the systems development lifecycle four different phases, projects fail. We will conduct an empirical study of each phase, where we describe the key steps in the process; we will also investigate failed IT projects that are linked to the current phase.