This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

The bioenergy market has been introduced relatively late in a perspective of the Swedish forestry. Nowadays branches and tops are used more frequently as bioenergy after harvesting. Therefore, it has developed a competitive situation between pulpwood and bioenergy. This situation has even established some questions. Two examples of these are: ? At what top diameter should the final piece of pulpwood be crosscut to get the best economically result? ? Should the top diameter, at the final piece of pulpwood, be crosscut at a thicker or smaller diameter than what is done today? The purpose of this report is to answer these two questions when the harvesting is made motor manually in beech stands.

Storing kinetic energy in a flywheel allows for more efficient driving of electricvehicles. Research in this area is in progress at Uppsala University, where a flywheelwith magnetic bearings encased in a vacuum chamber is being constructed. To makethis possible methods for measuring the current through the electromagnets in thebearings and temperatures in the flywheel need to be developed. This has been thepurpose of this report. The current measurement resulted in a resistive method, andthe implementation of eight measurement circuits in the system.

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can?t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups.

Studiens syfte är att undersöka arterna Buxbaumia viridis och Nowellia curvifolia för att kunna förutse var man hittar dessa signalarter. Detta gjordes genom att död liggande ved undersöktes i Ycke naturreservat samt en närliggande brukas skog, Östergötlands län.Resultaten visar att faktorerna som är avgörande för B. virids är markkontakt och nedbrytningsklass. B. viridis föredrar att växa på lågor i de högre nedbrytningsklasserna (4-7) och med stor andel markkontakt, över 80 %.

The aim of the study is to describe the state of the forest and changes in the Lindberg nature reserve. The study area is a nature reserve with an old coniferous forest, which has not been touched since 1950. The pines in the area have a very big diameter and are 150 ? 200 years old. The spruces are up to 150 years old.

In this thesis tests has been performed on the pull strength of screws glued into glulam beams.The experiment is based on the already approved method whereby the diameter of the drilled holes is the same as the screw outer diameter of 1 mm or bigger. The screws strength class shall not be less than 4.6 (EN ISO 898-1:1999, 1999).The difference in the experiments that were performed where that the drilled diameter were 1 mm smaller than the outer diameter of the screw so that the screw thread was worked into the wood.In the tests the gluing where made on M8 glulam beams. The screws where drilled at and angel of 90°tangental to the fiber direction with a diameter of 7 mm. The gluing of the screws where made in three different depths and where later exposed to pulling forces. The results showed both pulling breaks and screw breaks when they reached their maximum capacity.

The dissertation were performed on SP, Technical Institute of Sweden. The dissertation were carried out on the measurement technical department, this dissertation is a part of a bigger project, project ClampCal. One of SP?s returning assignments are flow-measurement. When flow-measurement is performed, the flow has to be stopped so that a meter can be installed in the pipes where measurement is going to take place. At every stop there is time delay in the flow which causes the customers to loose money. This is why SP wanted to find a better solution so that measurement can be done without any stops in the flow. Usage of a so-called Clamp-on meter was considered, but since the measurement uncertainty is too large it takes some investigation on the parts where the largest uncertainties occur and thus find a solution that can diminish the uncertainty as much as possible. The parts that were considered to have an opportunity to reduce measurement uncertainties were the fluid temperature, its characteristics and the pipe geometry and its characteristics. For the fluid temperature a Pt100-sensor with four different radii for various pipes was used.

During the late twentieth century, political and societal changes gave rise to an increased interest in performance evaluation in public organizations. This development also affected libraries in the public sector. The main concern for this master thesis is performance measurement in libraries. In this study two different types of libraries are investigated, one public and the other academic. My aim is to find out if and how performance measurement appears in the libraries annual activity reports.

The requirements for operative planning activities are increasing. The forest industry wants to gain better control over wood flow. A felling that is more market adjusted is desirable. However, this causes problems in the operative planning process because of the data collection methods used today. Data about timber assortments and data about the distribution of the tree diameter, etc., are often lacking. Airborne laser scanning is used to a greater extent than before for estimation of forest variables and should perhaps be used to the same extent in operative planning activities as well.

The interest in harvesting wood fuel in conflict stands has grown in recent years as a consequence of the increased demand for biofuel. Conflict stands are young forests that have not been cleaned and have a large number of stems ha-1with a great height and diameter distribution. This means that traditional field measurements in conflict stands are difficult and very time consuming. Therefore, the forestry sector is in need of new, more efficient inventory methods. In this study, the Lidar data from Lantmäteriet?s (the Swedish mapping, cadastral and land registration authorities) new national height model was used in combination with plots from the Swedish national forest inventory from 2009 to create functions for; height, volume, diameter and number of stems.

The aim of this Bachelor´s thesis is to investigate how library statistics, performance measurement and indicators represent the modern public library activity. During the last decades the public library has gone through a lot of changes. Information overall has increased and new technology has been introduced into the library. This new development has had effects on the library users. The statistics reported to the Statens kulturråd (National Arts Council) has not changed in the same way.

The aim of the thesis is to analyse and understand resolution, repeatability and reproducibility of the measurement system for package distance. The measurement system for package distance is already in use, no Gage R&R has been performed on the system and before spreading use of the system the quality of the system has to be understood and approved.

During the summer of 2007 I was employed by Högestad Christinehofs Förvaltning AB. My main task was to make an inventory of giant trees at the estate. Högestad and Christinehof,which with their total possession of 13 000 ha of land is the biggest estate in Scania. A giant tree is a tree with a diameter in breast height more then 1 meter. Trees of these dimensions are registered by Swedish authorities. Landowners with a giant tree on their property can receive a subsidy for cutting trees that are in competition with the giant tree.(Levenskog, 2007) Giant trees are important for biodiversity in the landscape and there are important habitats for different insects, birds, bats, lichens and funguses.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.