More efficient energy consumption is essential to secure a sustainable future, not least within the building and real estate sector which answers for approximately 40 % of the EU countries total energy consumption. One part of EU: s work to reduce the energy consumption is the directive on energy performance of buildings which among other things have lead to stricter demands on energy performance in new and renovated buildings.One of the difficulties with making buildings more energy effective is that it often demands big investments and although it results in lower operating Costs the extent of these savings and therefore also the repayment time can be difficult to decide beforehand. To make it interesting for property owners and also tenants to invest in energy efficient buildings powerful incentives are needed. Favorable loans to energy efficiency projects are one example of governmental instruments that have been tested in other European countries with good results.Reduced operating Costs appear to be the main incentive for property owners to make their buildings more energy efficient. The best result of an energy efficiency project is usually achieved by cooperation between property owners and tenants but in order to make that interesting it is important that both parts can profit from the savings.

The farm management system controlled traffic farming (CTF) aims to reduce soil compaction by restricting the field traffic from agricultural machinery to permanent traffic lanes. Literature and empirical findings show that soil compaction and field traffic from heavy machinery may affect crop growth negatively, reducing crop yields. If grass-clover leys are subject to heavy field traffic the botanic composition might be altered, providing a lower clover content in the forage. Clover as a silage feed is rich in protein providing good conditions for high yielding dairy cows. Grass-clover silage production is generally associated with intensive field traffic.

Syfte: Huvudsyftet med denna uppsats är att utröna om komponentavskrivning ger en mer rättvisande bild av periodisering av kostnader.För att uppfylla huvudsyftet har vi fyra delsyften, det första är att redogöra för vad regelverket och experterna anser om ämnet. Det andra är att undersöka om komponentavskrivning uppfyller de kvalitativa kriterierna genom en bättre kvalitet på redovisningen. Det tredje är att illustrera de för- och nackdelar som finns i och med komponentavskrivning. Det fjärde vill belysa hur det kommer sig att vissa företag väljer att tillämpa anskaffningsvärdemetoden med avskrivningar, komponentavskrivning, medan andra väljer att redovisa till verkligt värde..

The purpose of this paper is to examine how the traditional airlines' strategies are affected by the low-cost carriers emergence and their business model and in wich ways they can achieve profitability. Furthermore we also want to examine the factors that affect the airlines' efficiency and competitiveness.The results of this study shows that the growth of the low-cost carriers have affected the network airlines' strategies as they, among other things, had to also lower their fares. This has forced them to revise their cost and efficiency in their entire operation. The result has also shown that the network companies can not come down to the same level of low Costs as the low-cost carriers, and must therefore examine their ability to increase revenues instead. .

This investigation?s task was to map manufacturing of special qualities at Stora Enso Packaging under a certain period, analyze if rules concerning special qualities is followed, which consequences this results in concerning use of paper, waste and Costs and to give suggestions on alternative solutions. The goal was to give sugges-tions that help the company to reach its business ratio that the production de-partment uses within use of paper and productivity in the corrugated cardboard machine.Stora Enso Packaging is a part of the forest group Stora Enso and is one of Swe-den?s leading producers of corrugated cardboard. Stora Enso Packaging acts pri-mary on the Swedish market, where they have a market share of 25 %.To be able to analyze orders with special qualities we did a data collection during two months, where we mapped incoming orders.

We have the tradition in Sweden to build villas and houses with a wooden framework. It has become natural for us because we have so much forest in our country. Building with wood has advantages, it is easy to process, but also disadvantages, as it is sensitive to moisture.Finland has long made use of the thermal blocks to build villas. It is a type of bricks that are a bit like a sandwich element, with a core of EPS and concrete on both sides of the core material. The concrete is hollow, so that after the walls has been bricked up you pour concrete into the hollow bricks.The issue of this report is to find out if concrete can be an alternative to wood as framework material in villas.

Nowadays, cooperation is necessary and this study tries to illuminate the possibilities and problems about cooperation in fiction between 7 small/midsize farms in Skåne. Conventional Farming is done with grain and sugarbeets as specialization. Calculation of machine Costs have been done and compared in the study, both for the farms in thorough and the fictitious operation companies. Business ratios as depreciation/ha, interest/ha and maintenance/ha have been calculated. In this essay we present a proposal about how a practical implementation can be done. In the proposal there is an example how the distribution of work can be done.

The goals of this Bachelors? Thesis were to establish the production loss through the VTIS1 Pasteur at Arla Foods Linköping dairy and then suggest simple but effective solutions to minimize the losses for each production run. If the timeframe allowed it, some of the solutions would be implemented and tested in full production to determine their impact on economic and environmental savings.The very first step of this project was to establish the statistics over what losses there is in the production pipeline through VTIS1, from milk and powders in mixer tanks to finished and packed products in cold storage. Then, when knowing how much product was actually lost and where, those bottlenecks could be pinpointed and examined more closely. At this stage the focus was switched, from the otherwise complicated and broad manufacturing process, to the VTIS1-aggregate, since early data indicated there were quite substantial losses there.In conjunction with this project Arla Foods purchased an absorption photometer-measuring device (OPTEK AS16) that could be inserted straight into the product stream out of VTIS1, allowing real time measurements of its optical density.

Course: Degree project in logistics, 4FE05E, spring 2013Author: Maria WennbergSupervisor: Petra AnderssonExaminer: Helena ForslundTitle: Standardization and improvement of the outbound process execution Background: Transportation represents a critical part of companies? logistics. Special management and control is needed when using a third party logistics. Balco uses a third party logistics for their deliveries of balcony parts and before it takes place the outbound process is executed. Currently, Balco experience difficulties with the process? many ways to be performed by the project managers and logistics department.

Svartedalens nature reserve a social richness worth develop. The nature reserve of Svartedalen is an area of high biological and social values. The reserve is located close to several densely populated areas. The reserve has been classified as a national area of interest for nature conservation and outdoor life, and as a Natura 2000 area according to both the bird- and habitat directions. The reserve is the largest landarea in Västra Götaland, 3 410 hectares, where a resolution has been made about all these forms of protection. The foundation Skogssällskapet owns 1 956 hectares of the reserve, at 1 384 hectares of the property they pursue FSC-certified silver culture, according to current management plan.

Diesel electric propulsion is in many ways a good alternative to conventional shaft propulsion, both economically and environmentally. There are also many other good side effects which need to be considered, i.e. better manoeuvrability, more efficient use of space and less noise on board. However, there are applications where diesel electric propulsion is not profitable. Large ocean going ships? profitability is much depending on fuel Costs and the diesel electric alternative cannot compete on long journeys with large low speed engines.This thesis will treat the aspects of choosing between a diesel electric system and a classic mechanical propulsion system.

This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

A study to optimize insulation thickness for stock-, industrial- and office-buildings for external walls and roof in an economical perspective has been conducted on behalf of DynaMate. DynaMate?s role is to maintain all Scania?s buildings. Analysis has also included other parts of the building envelope, such as windows, exterior doors and industrial doors. In this thesis, three different types of exterior wall constructions has been investigated, these are a sandwich design consisting of sheet metal and a another one consisting of concrete, as well as a wall of concrete with a coating of plasters.

The need for snow-free surfaces at squares, bus stops, platforms, car parks and sports facilities increases and at the same time energy price rise and the environment is becoming a hotter issue. The construction of the ground heating systems often lack thermal insulation under the heating pipes, which means that the heat from the pipes not only warm up the soil surface but also heats the surrounding soil. The insulation also has more features, by insulating the risk of frost damage is minimized. The goal of this report is to demonstrate the large heat loss and energy Costs in the absence of insulation under the heating system.The report begins with a scientific way to study and treating the soil heating system uses, and the theory involved. Furthermore it also deals with different routing principles of heat pipes depending on the facility.All calculations are made with so called finite element method (FEM), in COMSOL Multiphysics 3,5a, where models are created with different conditions.

As the companies of today are good at protecting themselves against external threats, but are having problems with internal threats, we focused on how information can be protected from ending up in the wrong hands. First and foremost to protect information from employees who might steal it and sell it to another company. Since the security investments needed are connected to the financial Costs of implementing them we have tried to create a balance between the investments needed and the cost of implementing them. The different kinds of protection needed are first and foremost protection to make data less accessable, passwords and traceability. While it is hard for us to estimate the amount of money a company lose by the hour when the production stands still, we have not been able to use any of the excising models to calculate the profit of installing countermeasures.