Fuel wood is currently the third largest assortment from the forest in Sweden after pulpwood and lumber. Branches and tops i.e. logging residues are one of the assortments of fuel wood which is a common by-product after harvesting nowadays. The way to utilize, disintegrate and transport the logging residues varies between northern and southern Sweden. Branches and tops are collected throughout the year at appropriate stands, but are consumed mainly wintertime.

Illegal logging and its related trade is of great concern around the world. The European Union Timber Regulation (EUTR) is a regulatory approach by the EU to prevent illegal timber and timber products to be placed on the European Union inner market. This means the regulation affects both actors in the member countries as well as the actors exporting timber and timber products to the EU from non EU member countries. This study aims to study the implementation process of the EUTR in Bosnia and Herzegovina (B-H), and its preconditions. Institutional theory is used to understand and explain how the EUTR affects B-H organisations? business environment, and how the organisations choose to respond to the EUTR.

The purpose of this essay is to identify the costs of illness in different organizations, and compare the calculated result with the actual result in their annual reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their annual reports. It?s, in general, the costs that aren?t related to the salary (additional costs), which are much higher than shown.The absence of a model that calculates the costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

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.

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

Ala sawmill in Ljusne, Hälsingland, has increased its flow through the sawing plant during the last couple of years. The problem now is the sorting plant, as this part of the mill is now slower than the rest. A close analysis of the sorting plant was therefore necessary to be able to increase the flow through. The aim of the project was to find solutions that can lessen downtime and increase flow. The goal was to increase the flow from 650 to 925 logs through the sorting plant per hour.

The aim for this study where to investigate the frequency of cutting cracks in saw timber harvested in the storm-damaged forests in regions where the storms Hilde and Ivar hit. The idea for this work came from one of the region?s biggest actors, SCA Skog and Jämtlands district. The purpose where to find out how big proportion of the saw timber that contains cutting cracks, their financial cost in lost wood value and also give advice and suggestions on how to work against the frequency of cutting cracks. For the field-study some guidelines where used to make sure that the samples were taken under the same conditions, they were: ? The field-study must be performed under harvesting of storm-felled forest, which are horizontal/inclined trunks. ? The averaged sized tree will make it possible to harvest saw timber. ? The trunks can?t be root cut. A methodology called in Swedish ?Trissmetoden? was used because it is the most frequent used methodology in earlier performed studies and the only one that can be used I field. Under the field-study data were collected from 570 saw timber logs, 30 logs from each one of the tested harvesters.

Forest enterprises have always searched for ways to improve efficiency. For the past few years there has been an emphasis on stock-keeping levels. Increased demand for fresh round timber and the need to decrease the amount of tied-up capital has made the forest industry reduce its inventory levels. This has brought on a higher demand on the timber supply from the forest management districts concerning both delivery in time and assortment output. As a result, the flow of timber has fluctuated a lot with serious consequence for the timber supply during 1994.

The use of gabions means a reduced amount of filling material in the road section and a more narrow construction. Also the use of limestone cement columns can be reduced. All together this results in lower costs. The columns stand for about 55% of the total costs for the road. If gabions are used you can reduce the total costs with over 10%..

Glulam is a product that was engineered to make use of timber in a more efficient way. Bychoosing timber of similar quality and discarding natural defects during production, thedevelopment of a stronger cross-section is achieved.Carbon fiber is a relatively new material with a high tension capacity. This feature is used toexamine how the bending capacity of the beams improve by adhering carbon fiber laminateson the lower edge of the beamsThe strength of the material is tested with three experiments: carbon fiber on the bottom of thebeam (a), carbon fiber attached to the lower sides of the beam (b) and carbon fiber in thebeam, covered with a layer of wood (c)The results show that the first case, where the carbon fiber is attached to the bottom of thebeam, gave the best result with an increase in capacity of 59 % compared to the nonreinforcedcontrol. The other two cases also show an improvement in capacity, beam-type 3had a capacity increase of 47% and beam-type 4 increased with 25 %Tests were also made with glulam beams reinforced with fiberglass, but these tests were notanalyzed in depth because the purpose was to compare the capacity to carbon fiber. Thisbeam improved its capacity by 40.3%.The tests show that carbon fiber as a reinforcement material for glulam is a good choice whenthere is a requirement for stronger cross-sections in both new production and renovation ofold buildings.

The thesis has investigated the use of templates in timber framing, a field where there has previously been a lack of comprehensive and clear information. The main goal was to map and describe the various types of templates, their appearance, usage, and function, in order to make this traditional craft more accessible to both professional craftsmen and DIY enthusiasts. The project also aims to contribute to the preservation of traditional building crafts, in alignment with UNESCO's Convention for the Safeguarding of Intangible Cultural Heritage. The methodology used in this study was a literature review, where relevant templates were gathered and analyzed. The templates were then categorized using a system developed by the author, which helped simplify the understanding of the templates functions and uses.

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

The aim of this master thesis is to investigate changes within four discourses identified in the curriculum material of the Swedish library education in Borås Bibliotekarielinjen dating from 1977 and 1985 and its successor Library and Information Science Biblioteks- och informationsvetenskap dating from 1995, 1999. My method used is a text analytic method primarily derived from the discourse theory of Ernesto Laclau and Chantal Mouffe, yet with addition of tools from the critical discourse analysis of Fairclough. By identifying three floating signifiers within the material, i.e information, library, and librarian, and thereafter identifying their fixation, a pattern of resemblance and diversity in the fixating signs appeared between different courses of the curriculum dating from 1999. Hence I could establish an order of discourse consisting of four library discourses, a knowledge organisation discourse, a user discourse, a society discourse and a management discourse. Using this discursive order as a pattern, I could trace these four discourses back in time within the material dating from 1995, 1985 and 1977.

This study is a value chain analysis for timber in East Africa. It was commissioned by Vi Agroforestry, a nongovernmental organisation registered in Kenya, Rwanda, Uganda and Tanzania engaged in a rural development program that involves promoting tree planting and enterprise development (Vi Agroforestry, 2012). The purpose of the study was to identify and describe common value chains for timber in the countries where Vi Agroforestry operated. Value chain is a concept and a framework describing how to structure information regarding activities included in satisfying a certain customer need, e.g. procurement, logistics, transactions, production and marketing.

Restrictions in nature conservations are increasing the influence of forest management. Nobel broadleaved forests are more influenced than other forests, because they are considered to be more valuable than other forest types in Skåne. There has been a lack of knowledge about the amount that is set-aside for nature conservation and what types of forest that is concerned. These are the main questions to be answered in this thesis. Moreover has the timber quality been compared between set-aside and non-set-aside areas since it affect the financial conditions for the forestry in nobel broadleved forests. The last asked question deals with the financial consequences of set-aside.