Our purpose in this paper is to examine if there is any profitability for a company with a factory in the timber industry to invest in a combined heat and power, CHP. Based on analysis and the results that the paper generates, we will give Derome AB a suggestion on how it is a profitable investment or not to installing in a CHP.By investing in a CHP plant, you can get a high efficiency, which means that companies can use their resources more effectively. The Swedish wood industry has by-products of production that can be used for combustion in their boiler which is an advantage.The essay is a qualitative study where we have a case company, Derome AB. In this company, we interviewed two employees who have knowledge in the study. They have helped us to provide information and data about their business.We chose to use the pay-off- and the net present value method, NPV, to see if there are profitable advantages for the investment.

Inom redovisningsområdet finns två olika redovisningstraditioner, den kontinentala samt den anglosaxiska. Den kontinentala traditionen innebär mer reglerad redovisning än den anglosaxiska traditionen när det gäller formen på redovisningshandlingar, ordningsföljder i balans och resultaträkning. Sverige har länge följt den kontinentala traditionen men har mer och mer gått över till den anglosaxiska och det som finns kvar av det kontinentala är mest av formell karaktär. Medlemsstaterna i EU fick viss frihet i hur direktiven skulle implementeras samt uttolkas och det ledde till flera olika tolkningar av begreppet "true and fair view". I Sverige översattes begreppet "true and fair view" till rättvisande bild.

This study aims to evaluate the value relevance of Piotroski?s (2000) nine fundamental signals. In order to do this, the signals are tested on the OMX Nordic Exchange Stockholm between the years 2003 and 2009. The hypotheses of the study are whether the signals are value relevant and if the value relevance has changed. To test this, a Chi-square test and a regression are used.

ABSTRACTBackground: Most cases of lumbar disc herniation are asymptomatic. When symptomatic, LDH may cause a significant physical and mental distress. Initially, most patients are treated conservative but sometimes operations may be required.Aim: The aim of this study was to provide a review of the scientific basis of physiotherapy, including behavioural therapy, as a treatment to lumbar disc herniation regarding pain, function and the size of disc herniation in people suffering from lumbar disc herniation.Method: Four databases were used in the searches of literature. Assessment of the validity of the studies was done with the PEDro-scale and valuation of evidence rate was made according to guidelines made by the Swedish Council on Health Technology Assessment (SBU).Result: Nine RCT-studies were included with a total of 713 participants. The scientific basis is moderate to support a pain reduction and limited regarding improvement of physical function when it comes to physical exercises, including MDT.

The purpose of this essay is to study the impact of different factors on corporate capital structure. The factors studied in relation to corporate debt ratio are industry affiliation, size and profitability. The study involves all 252 companies quoted on the Stockholm stock exchange and cover a time period from 2007 to 2011. The result shows that branch affiliation has a significant impact on corporate debt ratios. Regarding size and profitability, however, these factors do not have an evident impact on corporate debt ratios..

Scanning är ett verktyg som har utvecklats mycket och används mer och mer inom geodetisk mätning. Instrumenten har blivit mer pålitliga med högre kvalité på resultaten, därför är det viktigt att eliminera de problem som kan skada scanningens pålitlighet. Det problemet som ska undersökas och testas i det här examensarbetet uppstår när man till exempel scannar en bergvägg. Man vill få en så lik avbildning av bergväggen som möjligt för att sedan kunna göra volymberäkningar emot bergväggen. Avbildningen av bergväggen består av ett moln av punkter som tillsammans skapar en 3D-modell av bergväggen. Om det ska fyllas med betong emot bergväggen så måste man veta vilken volym betong det kommer gå åt, därför är det viktigt att modellen av bergväggen stämmer.

This thesis takes a closer look at the USA Patriot Act and the literary debate that has followed the passing of that Act. The aim of the thesis is to define what freedom is for the two opposing sides using McCallum's freedom model.The literary analysis shows that the most common argument from authors who are pro Act is that in desperate times like these one must relinquish a part of the individual's freedom to ensure the safety of the collective. Amongst those authors who are against the Act concerns are raised for the possibilities of abuse as a result of increased government power such as the ability to detain immigrants for long periods of time, surveillance and increased exchange of information between federal agencies..

This report focuses on the upper slit. The upper slit is located between the impeller andthe drive unit. The slit design depends on pump type and application. However it isuncertain why the design varies, The purpose of this report is to clarify why the designvaries and to recommend an improved slit design.A research has been done; information was gathered from interviews, but also fromsearching of databases and studies of drawings, reports and documents. The originalpurpose of the slit was to prevent twining around the driveshaft, and prevent dirt fromentering the cooling system.

The purpose with this exam project has been to explore how satisfied the buyers of forest land have been with their real estate broker through the transfer process. The respondents had the opportunity to rate a number of different questions around the current acquisition. A questionnaire with 19 acquisition-related questions was sent to 134 people. People who since 2008-01-01 until today, have acted as a buyer of forest land. 80 responses were achieved and the result shows that the majority of buyers have a high gathered satisfaction..

When implementing syncronous filters with global clock nets, a substantial amount of energy is consumed in the clock net. Hence, it is interesting to reduce the size of the clock net, which in turn will reduce the total energy consumption. One way to acheive this, is to create a SIC (Structured Interfacing of Computational elements) since such a structure can be created without a global clock net. Our results show that a fifth order wavedigital filter with a sample rate of at least 10M samples/sec may be achieved.

Det nya betygssystemet och betygssättningen från och med årskurs sex börjar tillämpas i full skala i den svenska grundskolan från och med läsåret 2012/13. Denna studie har som syfte att undersöka lärares uppfattningar om denna förändring under en period när den faktiska betygssättningen av sjätteklassare ännu inte har ägt rum. Fyra skolor och 38 lärare deltog i undersökningen. Det teoretiska ramverket var ursprungligen framför allt nyinstitutionellt men även teori och forskning kring betyg och bedömning tas upp. Under undersökningens gång dök det också upp andra intressanta fynd. Att arbetssättet för lärare redan har påverkats i så stor utsträckning var oväntat och att så pass många lärare ändå uttryckte att deras elever i sexan, eller ännu tidigare upplevde så pass mycket stress, var också något oväntat. Dessa fynd analyseras och diskuteras också. Sammanfattningsvis tonar det fram en ganska problemfylld bild av den tidigarelagda betygssättningen i denna undersökning.

GE Healthcare operates in Uppsala (Sweden) and develops systems, equipments and medium to purify medical substances. Discussions with the local authority concerning planed far-reaching changes and upgrades of the biological process techniques for sewage management, aroused the question about revising the terms of permit for the activity. Therefore it seemed necessary to evaluate a newly installed biological process technique, which is the background of this thesis. The evaluated biological treatment process was built in 2003 and consists of a biological reactor filled with moving bed carriers with a high surface area for biological growth. At the time of the project the biological wastewater treatment plant consisted of a flow equalization facility and two following parallel biological processes; a biological reactor with moving bed carriers and a tower trickling filter.The aim of this thesis was to survey the function of the biological reactor with respect to the reduction of organic matter.

The main objective of this research was to study how increased arterial oxygenation by the use of Pulsed Inhaled Nitric-Oxide (PiNO) influenced the metabolic and cardiovascular parameters on horses undergoing acute abdominal surgery because of colic. The parameters blood lactate, blood glucose, pH and heart rate were evaluated before and during anesthesia and closely after recovery. The study showed that blood lactate concentrations decreased significantly during anaesthesia in horses treated with PiNO compared to non-treated horses. It was also seen that the lactate concentration decreased most in horses with the highest levels before PiNO treatment. Since enhanced oxygen extraction ratio was evident in the PiNO group, improved oxygen delivery to the tissue may be a possible explanation for the improved situation.

The purpose with this study was to examine how persons giving care to their spouses with dementia experience their life situation. As information source we used a qualitative study which included halfstructured interview questions. The study took place in three municipalities in the south of Sweden. Three females and two males took part in the study and everyone had experiences of giving care to their spouces with dementia. We used a coping theory and an exchange theory.

De senaste åren har den internationella turismen ökat explosionsartat och den förväntas fortsätta öka på samma vis. Detta medför både positiv och negativ påverkan på destinationen och för lokalbefolkningen. För att turismen skall vara långsiktigt hållbar är det viktigt att inbegripa turisternas perspektiv på destinationspåverkan. Tidigare forskning har främst varit fokuserad på lokalbefolkningens syn på turismen, och därför behövs vidare forskning från turisternas synvinkel.Föreliggande uppsats har som syfte att undersöka hur svenska turister uppfattar destinationspåverkan inom de tre hållbarhetssfärerna ekonomi, sociokultur och ekologi. Vidare syftar uppsatsen till att undersöka eventuella skillnader i upplevelser mellan de två turistgrupperna massturister och alternativturister.Undersökningen har gjorts med hjälp av en enkätundersökning administrerad på Internet.