Bioenergi i Luleå AB bedriver tillverkning av bränslepellets. För att bränslepellets ska kunna utgöra en konkurrenskraftigt alternativ krävs en effektiv logistik, därför har denna genomgång av transportsystemet skett. Syftet är att rekommendera hur försörjningen av bränslepellets ska ske på kvalitativt och ekonomiskt bästa sätt från fabrik till slutkund. Avgränsningarna innebär att leveranser över 40 ton samt säckleveranser ej behandlas. Arbetsmomenten i samband med detta projekt har bestått av intervjuer, litteraturstudier, observationer samt benchmarking.

In Sweden plans to build high speed railways have been around since the early 1990s and the planshave developed to be more precised since. The future Swedish high-speed rail network is supposedto consist of two lines. Götalandsbanan; from Stockholm to Gothenburg, and Europabanan fromJönköping through the Öresund Region to Hamburg.The description of the aim to build high-speed railways in Sweden has in former reports always beento achieve rapid passenger traffic between big Scandinavian cities and Europe. There are almostnothing mentioned about the possibilities of high-speed transports of cargo on these railways. Thisstudy aims to clarify the freight transport market for Götalandsbanan and Europabanan.Today there is only one transport system with high-speed freight trains.

Measurement of plasma concentrations of natriuretic peptides have been suggested to be of diagnostic and prognostic value in canine cardiac disease. In several previous canine studies, however, a considerable overlap between investigated groups has been identified. A reliable natriuretic peptide test for use in clinical practice requires establishment of reference values for natriuretic peptides in healthy dogs and cut-off values for subclinical disease as well as for clinical signs of congestive heart failure. Numerous physiological, pathological and pharmacological factors, aside heart function, may influence concentration of natriuretic peptides. A potential effect of dog breed on natriuretic peptide concentration has been suggested but has, to our knowledge, not previously been specifically studied.

This essay analyzes the market for entertainment software by identifying and explain the products typical properties, in addition i clarifies the behavior of consumers and producers. One of the most important property related to software is the ease with which it can be reproduced. When such reproduction is done illicit it´s called piracy. The software industry often claims that piracy leads to big losses for the companies as well as in welfare, the essay clarifies that this doesn´t has to be the case. On the contrary the possibility to cheap production and distribution may lead to an increased welfare.

The aim with the literature study is to inform about the risks that exists in large dairy farms(with focus on mastitis and hoof health) and to inform about the milk industry in Sweden.Personal comments from two study visits (Nötcenter Viken and Vadsbo Mjölk AB) arelinked together with the literature and forms into a discussion regarding sustainableagriculture versus the milk cow's welfare.The profitability for Sweden's milk farmers have decreased because of the decreased milkprice and current inflation. This leads to an increase in herdsize in order to make a profit.The milk cow herds in Sweden becomes fewer year by year and the herdsize increases. Theincreased herdsize can cause a decrease in the time the farmer spends per animal. This canaffect early disease detection and prolong the animals suffering.Swedish Board of Agriculture published (2008) statistics showing that today's milk cow ismedicated primarily because of two reasons; mastitis or hoof problems. Mastitis is thereason to two thirds of all treatments that are carried out.

The study is a qualitative textual analysis comparing how two newspapers fromSmåland reacted to Nazi Germany during the interwar period. The purpose of the studyis to illustrate how newspapers' political orientation may influence its content. Theexamined material is limited to letters to the editor, editorials and columns. The twopapers are of different political orientations, Smålänningen is bourgeois andKronobergaren is social democratic. The theoretical basis is founded in Klas Åmarksperspective on Sweden's position in the war, the so-called small state realistic paradigmand the moral perspective, as well all Kosellecks theory about the written word.

A budget consists of figures showing how much a particular activity has access to during a given year. With a balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

The study is a qualitative textual analysis comparing how two newspapers fromSmåland reacted to Nazi Germany during the interwar period. The purpose of the studyis to illustrate how newspapers' political orientation may influence its content. Theexamined material is limited to letters to the editor, editorials and columns. The twopapers are of different political orientations, Smålänningen is bourgeois andKronobergaren is social democratic. The theoretical basis is founded in Klas Åmarksperspective on Sweden's position in the war, the so-called small state realistic paradigmand the moral perspective, as well all Kosellecks theory about the written word.

En undersökning om möjligheterna att använda återandvändningsbara pallband och de ekonomiska förutsättningarna för detta. En genomsökning av vad som finns på marknaden. Beräkning av de krafter som enhetslasten kan utsätta pallbanden för. Utveckling av egna förslag till återanvändningsbart pallband med snabbspänne och bandning på tre sidor. En översikt av de positiva och negativa effekter som blir vid ett byte från dagens bandning med PP-band till ett återanvändningsbart pallband.

The pathogenic fungus Rhizoctonia solani causes major economic losses for potato producers in Sweden. The producers, as well as advisors, have reported possible increases in severity of R. solani when free-living plant parasitic nematodes are present and active. There are several examples in the literature of interactions between pathogens where one, or both species, support or increase the damage made by the other organism. These complexes are important to investigate and to be able to forecast, since even low incidences of fungi or nematodes may result in an interaction of significance.

The current field of research concerning the impact of railroads in Sweden beside from the State main-line network is relatively narrow. Including cultural impact to the area narrows the results even further. The purpose of this study is to open the field even more into the local societies and to what extent the impact of the introduction of railroad might have had on smaller county villages. Sweden holds a unique position concerning ?station towns? or ?railways towns? in terms of railway policy and the industrial development in towns that were affected by the railway, as the affected towns continued development were based on a hybrid between direct democracy and adaptations of city-law policies.This study takes place in Kisa, a small town in southern Östergötland that during the beginning of the 20th century turned into a municipal community due to the building of Östra centralbanan (roughly translated Eastern central-line).

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.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

The construction of an identity among lesbian women during 1950-­?1965 is in focus in this master ?s thesis. My starting point is that identity, such as lesbian or any other identity, is formed in relation to other people and groups, as well as society. This thesis will also examine how lesbian women met and formed bonds with like-­minded, and whether these aspects changed, during the defined time period. The empirics is made up by letters written by women to Riksfo?rbundet fo?r sexuellt likabera?ttigande (a Swedish organisation for lesbian and gays) as well as an interview with two lesbian women who were born in 1938 and 1940.

Vi analyserar den professionella butikskedjan och studerar kedjornas faktorer bakom tillväxt. Kedjor är inte typiska tillväxtföretag och har därför speciella egenskaper; inköp, organisation och distribution ser annorlunda ut i kedjornas verksamhet än i traditionella tillväxtföretag. Vi definierar och gör en analys av synliga och osynliga kundfaktorer och ser på hur dessa står bakom den snabba tillväxten som kedjan har uppnått under en period på 10år. Vår undersökning visar att Gina Tricot är den kedja som har lyckats uppnå störst och snabbast tillväxt på den svenska marknaden och vi gör en närmare undersökning på deras verksamhet. I slutsatsen har vi tagit fram en modell som visar på vilka beståndsdelar som är ett måste i en kedja för att generera och bibehålla tillväxt..