Holmen Paper is one of Sweden?s leading manufacturer of paper, with two Swedish production facilities located in Norrköping and Hallstavik. The European continent constitutes the company?s largest customer base which makes the company?s distribution system an integral part of the business. Historically, much of the produced paper has been transported by vessels, as vessels allow large volumes of goods and deliveries to markets which are difficult to reach with other modes of transportation.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

In Sweden there are 1894 small-scale hydropower plants in operation, which together generate 4.3 TWh of electricity per year according to Swedish hydropower compound (SVKF, 2011). This corresponds to the annual consumption of about 860,000 Swedish households (based on an annual consumption of 5000 kWh). In the mid-1950s there were around 4000 small-scale hydropower plants in operation in Sweden before cheap fossil fuels and uranium competed with them, in the current situation only 1,894 of these are in use. If slumbering small hydropower plants once again would be taken into use and some new ones are built, we would be able to extract about 7 TWh of renewable electricity from these annually in Sweden, representing about 1.4 million households.The thesis intends to calculate and construct a hydroelectric power plant at the existing dam in Olofsfors and give suggestions on how the power station should run during the time that fish migration is greatest in Leduån.The turbine and generator to the station in Leduån at Olofsfors is designed by the height of the fall and the water flow through the dam. The turbine selected for the station is a CK-1000RM turbine with a 4-pole 250 kW generator from Cargo & power turbine Sweden AB, which is expected to deliver 1.2 GWh per year.

The system tungsten-oxygen has potential of being suitable for decorative coatings since ceramic coatings are often hard and wear resistant, and since modulations in oxygen content or incorporation of small ions could give bright colours. The aim of this report was to investigate the relationship between process parameters and  the properties of the films, with the wear resistance being of special interest.Samples with tungsten to oxygen ratios in the range of 100:0 to 25:75 at% were made using reactive sputter deposition, either with constant gas flow, or gas flow controlled by optical emission of the plasma. The hysteresis of the system, which means that a certain gas flow will cause different pressure and/or target voltage depending on in what way the flow is reached, makes it interesting to control the process where the system makes the steep change from metallic tungsten to ceramic tungsten oxide. This is difficult and thus requires precise control equipment.The samples were analysed using X-ray diffraction, X-ray photoelectron spectroscopy and an empirical wear test suitable for small components like cell phone cover for example, in order to characterize the structure, composition and wear resistance of the coatings. The results could be divided into three groups: (I) tungsten-like, with very low oxygen content; (II) mixed phase and (III) tungsten oxide like, with oxygen content close to 75 at%.

The environmental requirements and laws on combustion engine emissions are very tough today andthey will become even more stringent in the future. To achieve these requirements there are highdemands on the control systems for these engines. An improved precision in the measurement of anengine's speed and position gives the electronic control system an even better timing when it comes tofuel injection and ignition. This makes the engine more fuel efficient, reducing the emissions. This thesisis part of a collaborative project between Hoerbiger Control Systems and subsidiaries.

The purpose of this thesis is to define and theorise willingness-to-support as a possible measurement of corporate reputation. The knowledge production in this thesis is done through reasoning with companies to gain a deeper understanding of the social world and the respondents? view of their reality. Grounded theory is used as an inspiration for conducting the research. A qualitative method is used in the form of semi-structured interviews with six companies in three different business sectors.

During the migration season in 2013 a study on spawning migrating salmon and the effect of water flow on the behavior was conducted of the salmon at the Forshaga hydropower station in the River Klarälven. The River Klarälven with its nine hydropower plants on the Swedish side, constituting migration obstacles for the migrating salmon. Fortum Generation AB has together with the County Administrative Board restored a salmon trap at the lowermost hydropower station in Forshaga, aiming at making it possible for the salmon to swim into the trap, and thereafter be transported by truck past the power plants and then continue their journey to the spawning grounds on their own. Unfortunately, it is believed that the trap does not work as well as it should. In this study, I focused on salmon position in relation to water flow and if the number of salmon that swam into the fish trap differed between salmon with previous experience of the trap (experienced) and salmon without experience (unexperienced).

The aim of this essay was to study the nitrogen flow in two willowplantations, at different locations in the south of Sweden, that wereirrigated with sewage. The study was also performed to compare thedifferences in nitrogen flows between two years, 1998 and 1999. The studywas made in three parts. First, the denitrification activity was measuredusing the acetylen inhibition method. Second the nitrogen flow, as well asthe water- and heat flows, were modeled through the SOIL-SOILN-modelThird; the nitrogen flow was calculated to compare with the results fromthe model.The results from the measurements were then compared with the resultsfrom the SOILN-simulations to detect differences in the denitrificationrate.

AbstractManagement is a field that started getting attention in the beginning of the 20th century by Frederick Taylor. His publication is called the Principles of Scientific Management and is based on the principles of using scientific methods to find the best way of conducting each operation within a production facility. Many of Taylor?s principles may appear obsolete today but the matter of an effective material flow is still highly current. Efficiency is the relationship between the input into an operation and its result.

This study aims to examine the effect the evaluation system used by the Stockholm County Council, has on how the healthcare providers themselves conduct the evaluation regarding their own operations. This is done through a qualitative case study of the evaluation systems of the Stockholm County Council and of four primary healthcare producers concerning one primary healthcare contract. The evaluation systems were analysed using Merchant and Ver der Stede's (2007) framework for different types of control. In order to give a more detailed picture this framework was complemented with different types of performance measurement. The evaluation that the Stockholm County Council conducts was found to have little influence on the providers own evaluation with the exception of the quality indicators that are rewarded with a monetary bonus..

Most companies have a bottleneck in their production, that is a constraining re-source. When the demand is higher than the capacity in the constraining resource it is impossible to produce the demanded output. This problem leads to delayed deliveries, unhappy customers and ultimately to decreased revenue. Bottlenecks therefore has a significant role in production and must be handled thereof.MW Power in Sävsjö, Sweden designs and manufactures water and steam boilers for the customer's unique needs. MW Power invested in a new plasma cutting ma-chine but the machine has not reached the expected capacity.

When several production units provide a district heating network, water is pumped from different directions. When the flows from the plants finally meet in the network, the water can be completely still. These places are called zero flow zones. In district heating networks with several plants, which also have different supply temperatures, large and frequent temperature fluctuations can occur when the zero flow zones move. This may cause wear on the pipes, a phenomenon called low cycle fatigue.For this reason it is important to examine where and when zero flow zones that cause temperature changes occur.

I ?Skolbarns hälsovanor? har sedan 1985 frågan ?Vad tycker du om skolan nu för tiden?? funnits med. Skoltrivseln minskar med åldern och till skillnad från många andra frågor skiljer sig pojkars och flickors uppfattning i denna fråga mest i den yngsta åldersgruppen, då flickorna i högre utsträckning uppger att de trivs mycket bra i skolan (Svenska barns hälsovanor, FHI 2005). I den här studien undersöks hur åtta 12-åriga svenska skolflickor i en västsvensk småstad upplever sin skolvardag. Min metod har varit att fastställa deras KASAM-värde genom en enkät (Margalit & Efrati, 1996) baserad på Antonovskys frågeformulär för att mäta Känsla Av Sammanhang (Antonovsky, 1987)och sedan intervjua dem enskilt om trivsel, flow och beröm i skolan.

Context: Lip-to-Lift (L-t-L) is a bedside-method for measuring oral transit time at swallow. It was designed for a swallowing examination of persons on nursing homes where weight loss was noted in people with average L-t-L-time >5 seconds (Sandin, 2005). The measurement was validated and evaluated by Eriksson, Bremer Zerpe (2008).Objectives: The study objective was to examine L-t-L on a group of young adults without swallowing disorders and as to examine the inter- and intra-judgereliability of the measure.Questions:What is the L-t-L-time for young adults without swallowing disorders?Are there any gender differences regarding L-t-L-time?How high is the inter/intra-judge reliability of L-t-L?Method: Examination of L-t-L-time was carried out on 20 young adults, aged 19-27 years, without swallowing disorders after Sandin?s (2005) instructions. Measurements of 20 swallows per person were made.Results: The average L-t-L-time of young adults without deglutition-difficulties was 1.13 seconds (sd =.14).

IT-företaget Medius tillhandahåller en produkt för ärendehantering, Medius Flow. I denna produkt finns ett visst stöd för dokumenthantering, närmare bestämt en möjlighet att klassificera dokument och lagra dem via Medius Flow. En av Medius kunder har efterfrågat mer funktionalitet och möjligheter att kunna sätta rättigheter på dokument, alltså bestämma vem som ska ha tillgång till ett specifikt dokument.Examensarbetet har gått ut på att undersöka olika lösningar för att implementera dokumenthantering i Medius Flow, utvärdera dessa och sedan implementera den lösning som verkar vara bäst.Efter att en kundintervju utförts framkom krav på systemet i form av bland annat utökade rättighetsfunktioner, möjlighet att skapa arbetsflöden och att man lätt ska kunna hitta dokumenten.Tre olika lösningsförslag togs fram. Det första gick ut på att vidareutveckla den dokumenthantering som finns i Medius Flow idag. Det andra gick ut på att använda sig av ett tredjepartsdokumenthanteringssystem och sedan bygga en integration mellan Medius Flow och detta system.