The cost for forestry logistics in Sweden is about 25 percent of the total cost of getting the raw material to industry (Anon., 2010). There might be much to gain by taking a look at your supply chains on the logistic side in your company. In this report the logistic chains by Mellanskog for ENA Energi AB in Enköping has been looked in to. ENA Energis plant is a combined power and heating plant and about 99, 5 percent of their fuel consisted of bio energy in year 2009 (ENA Energi, 2011, länk A). The main purpose with this report is to look at three questions: 1. How does the supply chain look today? From forest to industry. 2.

During the period 2009-2013, investments in the Swedish national grid increase by a factor of ten compared to previous years. In order to fulfil their mission to manage the national grid in a safe, efficient and environmentally sound way, Svenska Kraftnät (Swedish National Grid) needs to take all these perspectives into account while planning new investments. To compare and relate perspectives of technology, economy and environment the same yard stick must be used. That yard stick is commonly money. A problem arises however as environmental issues are difficult to price.The purpose of this master?s degree project was to develop a tool for evaluation of environmental impact related to investments in the Swedish national grid.

Evaluation of machinery costs is necessary for selecting appropriate farm machinery. Timeliness cost due to untimely operations is an important component of machinery costs. Timeliness costs can be high for crop sprayers, since pesticide application must be carried out within a short time interval. This Master thesis investigated the timeliness cost and the probability of a suitable workday for spraying. Timeliness factors were estimated for four different crops (oats, spring wheat, winter wheat and barley) using historical weed trial data.

The aim of my study is to answer the question whether there is a potential for services by working horses in the Swedish municipalities. The Swedish University for Agricultural Sciences (SLU) and Swedish Farmers Union (LRF) has started a cooperation called Climate School (Klimatskolan), with the purpose to increase knowledge in environmental and climate related issues in context of agriculture. This Master thesis is in the framework of the Climate School.Global warming is a problem that gets much attention today. Global warming and climate change are two subjects that are very much in focus on the political agenda. The municipalities of Sweden have a big responsibility concerning environmental work and to develop their own environmental thinking.

Specialarbete, 15 hpSvenska som andraspråk, SIS 133VT 2012 Handledare: Håkan Jansson.

Bakgrund: Det har visat sig att det i många fall kan vara svårt att jämföra kalkylinformation mellan likartade enheter trots att dessa använder sig av samma kalkyleringsmetoder, särskilt om enheterna i fråga är geografiskt placerade i regioner med olika kalkyleringstraditioner. Det är därför av intresse att undersöka hur kalkylinformationen kan skilja sig åt i dessa fall. Syfte: Syftet är att analysera försäljningsomkostnader med hänseende på deras urval och värdering i kalkyler. Genomförande: Vi har genomfört en casestudie med intervjuer med tre enhetschefer i den svenska divisionen samt med tre engelska chefer för motsvarande enheter i den brittiska divisionen inom en och samma globala koncern. Resultat: Vi finner i vår studie att kalkyltraditioner spelar en stor roll för vad kalkylinformationen visar, men att det även förekommer stora skillnader mellan enheter som har samma kalkyltradition.

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.

Laser for material processing possesses a number of advantages which mean that it has been and will be an important component for a wide range of industries' future development. Cutting materials processing is the dominant use of laser technology and has revolutionized the manufacturing industry. The aim of this thesis is to describe the principles of metal cutting by laser, how laser cutting is applied in practice and to identify how Swedish companies are using laser cutting. For the theoretical and technical description of laser cutting literature studies are the primary source of information. The empirical basis for the mapping of the Swedish industry for laser cutting is grounded on a survey; this includes Swedish companies that use laser cutting in their production.

An important task for Region Skåne is to allocate resources to the health care districts. From 1999 to 2002 Region Skåne used needs-based resource allocation as a model for allocating resources. In a needs-based resource allocation individuals with the same socioeconomic and demographic characteristics are assumed to have the same level of need and are therefore allocated the same amount of resources. During the period of needs-based resource allocation a matrix model was used as a method. In the matrix model individuals were divided into cells after each combination of the socioeconomic and demographic variables.

This thesis work is made by Torbjörn Johansson on Karlstad University for Uddeholms AB. The assignment in this thesis work was to investigate tough cutting in three different tool steels: Vanadis 4 Extra, Vancron 40 and Sverker 21. The research was to compare the wear of the tool after cutting in each one of the tool steel alloys. The research was also made to see if the tool cutting in Vancron 40 has a better wear than the tool cutting in Vanadis 4 Extra and also compare the results with Sverker 21. All three of these alloys are a part of Uddeholms AB:s range of products, and is used in applications like forming tools and knife tools. Vancron 40 is a powder steel with a very good combination of mechanical properties like ductility, adhesive strength and hardness.

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

The purpose of this thesis is to try to understand, with the help of existing theories and empirical findings, the parameters which are of importance in the development of the pricing capability. We have used a qualitative and abductive methodology approach. The empirical findings have been collected via semi-structured interviews which we have conducted via personal and telephone interviews. Seeing pricing as a capability within the company our theoretical framework mainly consists of the resource-based view and an article explaining and given proof how pricing can be seen as a capability. We also describe the most used pricing strategy today within business-to-business companies, the cost plus strategy.

The master thesis, conducted at Metrima AB, concerns the development of a non-intrusivedistribution meter as a basis for individual tap water billing in apartments.The project is conducted in response to the market interest in individual tap water billing inapartments as an answer to environmental concerns regarding water consumption. Due to thehigh installation cost of traditional water meters, a new method of determining waterconsumption, without having to cut water pipes, is proposed.The proposed method distributes the total water consumption for an apartment complex toindividual apartments according to distribution meters, measuring water run-time, in eachapartment. The water run-time is estimated by measuring the water pipe?s outward vibrationsand temperature changes.A test environment was established and a prototype built, using a tilt- and vibration sensor forvibration sensing and a precision temperature sensor to measure temperature changes. As bothsensors work well in the test environment, further testing was done in 3 apartments for aduration of 5 days.

As trucks are getting more and more advanced, information about their weight has become a key factor for controlling them in a more fuel efficient and safe manner. Knowing the mass of a heavy duty vehicle in real time has been a difficult challenge for the truck manufacturers. With the processing power for electronic control units in trucks steadily increasing, more advanced algorithms for calculating the mass has been developed, but at the moment there still is a wish for better performance.Since there is a lack of good information regarding the external forces acting on the vehicle, forces that depends on the slope of the road, foundation of the road and the wind, the methods have to be able to disregard these. Such an approach, based on an indirect least square solution, has been evaluated in this thesis. The results have been promising and based on these a recommendation about further evaluation has been made..

The main objective of this thesis was to develop appropriate strategies and find factors that affect the usability of parameterized designs. This was accomplished by investigate the user-interface and how it is designed to meet the user's information needs. The thesis also embraces the basic theories in terms of investigation, cognitive design principles and human behavior patterns in the interaction with the machine. The approach has led to an explorative investigation in this subject area.The thesis also had the purpose to achieve more efficient ways for development of motor chainsaws at Husqvarna AB's department Global Cutting Equipment. That can be achieved through reduce costs of development per sold unit.