This Master degree project has been performed at the Braviken paper mill on papermachine 53 (PM53) which produces newsprint paper. The current economic situationhas contributed to declining demand for newsprint, which means it is extra important tobe competitive by high energy efficiency. Particularly as energy prices are expected torise when the economic growth returns.One way to increase energy efficiency is by reducing the water use in paper and pulpmills and consequently save energy through reduced heating of water. The thesis's maintask is to evaluate whether a water purification plant (microflotation plant) forpurification of process water in PM 53 is profitable. The microflotation plant enablesreuse of warm process water instead of losing the energy to receiving waters.

Like many small-time companies there is a need to improve the flow of materials at HSP-Gripen AB. The company develops and manufactures hydraulic-powered grapples for the machine- and forest industry. By mapping the material flow in the current production and gathering necessary data, suggestions on how different parts of the production could be controlled is presented in this dissertation. This has been achieved by the study of relevant scientific literature. The suggested ways of controlling the production consist of 2-bin systems, hybrid material flow system as well as a cyclic product-planning.

Sweden?s energy consumption is divided into three major sectors. One of them is the industry sector. One third of Sweden?s energy consumption is converted in the industries.

At Degermyran landfill, situated in the municipal Skellefteå, a leachate treatment system was installed in 2005. One of the aims of this study was to investigate how well the treatment system works by using data from chemical measurements made on the leachate before and after treatment. Further this study had the purpose of investigating how the predicted climate changes of the 21st century will affect the amount of leachate generated at Degermyran by using a modified version of Thornthwaites water balance model. The treatment system has the ability of reducing manganese by 90 %, nitrogen by 73 % och TOC by 79 %. By the turn of this century the amount of precipitation that percolates the waste at Degermyran will be between 254 and 298 mm, depending on the amount of greenhouse gases that will be released in the future to come.

The emergency medical care in Sweden has been under persistent debate, due to factors such as long waiting hours, inefficient patient flow, and understaffed departments. In an effort to meet the critique and with a willingness to improve the problems, an increasing amount of emergency clinics are adopting theories and models within Lean. Positive outcomes are evident, there has been some criticism directed towards Lean. Among these is the argument that in order for Lean to be successful it needs to be used within standardized and foreseeable processes, and that it therefore only is applicable to those kind of processes found within industrial production. This prompted the question of whether Lean was a suitable strategy within emergency medical care, considering the large variation of patients and non-foreseeable processes that in fact share little resemblance to that of industrial production.

The upstream spawning migration of Atlantic salmon (Salmo salar) at the confluence area between the power-station outlet and the bypass-channel in river Umeälven (flow 430 m3s-1) was compared in 2004 and 2005, two years with different experimental flow-regimes. In 2004 the water flow in the bypass-channel was altered during the day with increased flows during the nights while the water flow in 2005 mainly was altered between the weekdays and weekends. Salmon showed altered migratory behaviour in this confluence area, assessed with telemetry (n=116) and echo-sounding, with up- or downstream responses depending on flow-changes in both the bypass and the power station outlet. Increased turbine flow through the power-station generally attracted salmon into the tunnel outlet area while increased spill-flows facilitated salmon to enter the bypass. Echo-sounding in the confluence area showed an increased swimming activity up- and downstream due to time in the day and flow-rates through the tunnel outlet. No changes in activity could be detected due to increasing or decreasing flow through the hydro-power facility.

The Swedish Government has set a target to reduce energy consumption through energy efficiency within the construction and real estate sector. The purpose of the study is to examine how energy efficiency within this sector could affect the district heating volume in the future, on basis of Vattenfalls district heating system in Uppsala.An Excel model has been created to study how energy effficiency measures affects district heating demand in buildings by 2045, based on technical and economicalconditions. Furthermore, an interview study has been conducted to examine incentives for district heating customers to invest in energy efficiency measures.Result of the Excel model shows that the district heating volume of Vattenfall in 2045 is expected to 931 GWh, which corresponds to a volume decrease of 10,6 %. Based on the study?s theoretical framework only 15 %, 1 024 GWh, of the technical-economical potential is assumed to be implemented.

Rapid population growth and the fact that phosphorous is a limited resource implies that the question regarding an efficient use of phosphorus is of great importance, and consequently,that the phosphorous use efficiency should be as high as possible. The view on phosphorous use efficiency, and how this is calculated, has varied over time. This has had great implications on what type of research that has been conducted, which have resulted in an inconsistency between the academic?s view on the subject and recommendations received by farmers. The purpose of this paper is to calculate the phosphorus use efficiency in the Swedish long term fertility experiments.

In today?s fast growing and closely connected society, a reliable and energy efficient transportation system is more than ever desirable. Nowadays the significant part of the transportation sector?s energy demand is supplied by fossil fuels.Improving energy efficiency in combustion engines will result in reduction of fuel consumption and CO2 emissions. A modern internal combustion engine has an efficiency of 30-45 %, where the most energy loss occurs as result of heat losses in the exhaust and cooling systems.

In 2013 a new emission standard for heavy trucks was introduced and hence a number of new parts was brought in to Scania CV AB. This created a need for modifications in the silencers flow. The flow is highly complex involving several suppliers, call off methods and different models of silencers. The aim for this project was to improve the existing silencers flow. The flow, from supplier to assembling, has therefore been mapped.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

The E-department at GETRAG All Wheel Drive in Köping have problems with the efficiency on parts of their production equipment. The equipment with the most significant efficiency problems are four automated multifunctional production cells that produces housing for rear drive units. The major part of the problem is the large amount of small stops that causes the low efficiency.The department already worked with logging of interruptions and efficiency calculations before this project started. However this work was not done to the extent considered necessary for a systematic follow-up of the interruptions.The aim of this paper is to point out a more effective and systematic way to work with logging of interruptions and the follow-up. In addition the equipment were studied with a method for efficiency calculation that ? if used properly- is a more powerful and a visually better method than the one used by the company today.As the initial current state analysis of the equipment was made a lack of documented knowledge about the equipment was discovered.

Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

This reports goal is the give BSR AB more information that's useful towards their customers in marketing of their products.It involves tests of different air filters designed for cars and 3D-modelling of Opti-Flow systems. The three models thats being tested is SAAB (93SS), VAG (1.8T) and Volvo (S60). To every brand there are three different models. A orginal- , sport- and an open cone air filter (Opti-Flow).The results indicate that the open Opti-Flow filter has better performance compared to the other cased filters. The sport filters for SAAB and Volvo has better performance then the original filter.