The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

This master thesis was conducted during the spring of 2014 at Atlas Copco Rock Drills AB in Örebro. The purpose of the thesis was to develop a simulation model of the rotation system for a hydraulic rock drill. In the future, the model will be used to investigate the phenomena called ?jerky rotation?. In order to validate the simulation model a test bench was designed and tests were made.

A district heating plant has the advantage that it can take advantage of the waste heat from industries and use of cheap fuels to produce heat. But for the long term is competitive requires that energy is also saved in district heating plants. One way to save energy in a district heating system is to increasing cooling to the return temperature. This leads to less power needed to drive the distribution pumps,  and that more energy could be extracted from the same amount of fuel by an improved flue gas condensation.In Karlskoga the return temperature into the district heating plant is high. They would therefore reduce the return temperature in order to extract more energy from the flue gases.

Forestry affects most of the forest-covered land in Sweden. In the landscape, the most common stream type is headwaters, which are important sites for many processes and organisms in both the terrestrial and the aquatic ecosystems. The aim of this study was to investigate how the abundance of benthic invertebrate functional feeding groups in headwater streams develops after clear-cutting and if it also is possible to detect a change in the composition of feeding groups. The study also attempts to determine what factors have an effect on temporal changes in abundance of these groups. For the study, 11 sites in northern Sweden were sampled for benthic invertebrates using a Surber-sampler, and for each site canopy-cover and pH was obtained.

Sveriges samlade skogsindustriföretag förutspår en förlust av marknadsandelar, eftersom man inte lyckas hålla samma tempo på produktionen som många andra länder. En orsak till detta är att skogsmaskinerna är för långsamma. Skotarna, vars uppgift är att förflytta virket från avverkningsplatsen till en uppsamlingsplats, bär en stor del av skulden. De hinner inte transportera virket tillräckligt snabbt. För att råda bot på detta ska en ny typ av skotare utvecklas, vars plattform inspireras av försvarsteknologi.

The main purpose with this study was to investigate whether the tree growth differs or not in prescribed burnt areas compared to mechanically scarified. Together with the result from the main purpose, answers of whether it's possible or not to combine nature conservation with tree production in prescribed burnt areas was presented. In these areas the regeneration were analyzed to see if there was enough tree plants to comply with the Swedish Forestry Act regulations terms for approved regeneration. A field survey was conducted at 6 objects, three objects for prescribed burning and three for mechanically scarification. All objects were planted within the same year.

Swedens membership in the European Union have resulted in an international characterized labour market. The construction sector is the area who employs most posted workers among the 7400 employees who monthly enters the market. It?s also the sector where a big part of the work-related deaths occurs. The purpose of this study is therefore to contribute to a greater understanding of the regulation regarding posted workers, their work environment and the consequences of it.

The contact company, LRF Konsult, is a consulting firm specialized in areas of law, real estate, finance and taxation. Discussions on the subject of agricultural improvement in the area of Lean, has primarily been driven by the Royal Swedish Academy of Agriculture and Forestry, where LRF Konsult also participated. This thesis can be seen as a preliminary study of how Lean can work within agricultural enterprises.The thesis primarily focuses on the possibilities dairy farms have to improve operations. What practical benefits they can obtain through the implementation of Lean. And how an implementation could take place.By visits to two dairy companies, and through interviewing their respective business leaders, an image of the companies activity for improvement, in connection to this thesis was established.

This survey was made during the summer of 2004 and the spring of 2005, on commission from the National Board of Forestry. The aim of this report was to investigate how often Norway spruce (Picea abies L. Karst), is planted on poor Scotch pine (Pinus Silvestries) sites and if it affects the yield of Norway spruce? In order to investigate this, data from 29 stands witch had a lower site index than T24 was collected. The investigated stands were situated in the southern-eastern Sweden. In 20 plots in each stand, the highest tree, age, number of seedlings, site index and tree species per stand were measured.

The aim of this master thesis is to study the integration in Sweden between forestry and bulky industries as fiber- and sawmilling companies. The analysis is based on theories about transaction cost economies and competitive strategy. The studied companies are active on the Swedish roundwood market. The buying actors on this market were divided into two groups; fiber- and sawmill industries. Three companies from each group were chosen subjectively by the author.

In 2010, Airwatergreen AB started testing their new technology, the Airwaterwell, an atmospherical water generator of their own design that is running on solar heat, with a production capacity of three litres of water per day and m2. The purpose was to focus on foreign aid organizations as main purchasers for project investments towards rural communities in developing countries that suffer from lack of, or compromised quality of drinking water. In order to further understand if this technology would bring a positive impact in the developing countries, the company contacted the Swedish University of Agriculture for a socio-economic study of the Airwaterwells? potential. The authors elected Cost benefit analysis as the appropriate method for conducting the study and India became the study region because of its many problems with water related issues such as diseases as well as insufficient water supply for households. The regions that this study is based on are Gujarat, Haryana and Uttar Pradesh given their differences in income, health situation and poverty rate.

In this master thesis we suggest a recreational directed forest management plan for the Skedalaskogen. The forest is situated 10 kilometres east of the city of Halmstad and is owned by the municipality. We have in literature and in research investigated what people like and want in the forest, how to manage the forest for recreation according to for example tree species, mixtures and density. We tried to adapt the forestry methods more to recreational thinking. We have also looked at issues like what is rare and not rare in this part of the country according to nature and forest, where people live and which connection they have to the Skedalaskogen. The Skedalaskogen is a quite big area, totally 830 hectares. The area have about 100 000 visitors a year.

In an attempt to prevent ground damage and to reduce harvesting costs, StoraEnso's districts Värmbodal and Fryken, selected a number of final felling areas where the base roads have been marked by planners in the districts. The parties involved in the experiment are mainly planners, harvester operators and forwarder operators. The purpose of this paper is to determine the findings of this trial and to find cost savings or lost revenue. This has been done with a sample of interviews from the involved parties who logged the chosen felling areas. Literature about the interview process has been used to facilitate data collection, interpretation and analysis of the material. If we look at profitability based on assumed income and expenditure, revenue per MWh would be 63 SEK.

The Swedish forestry aims primarily maximize production and economical wins. However, especially urban forests have great qualities as space for recreation and children?s play, which means that other goals should lead the forests management. The Teleborg forest is a wooded area in Växjö, surrounded by urban dwellings, schools, nurseries etc. A great part of the forest was wind felled during the storm Gudrun in 2005 which changed the forest, earlier dominated by spruce, dramatically.

The aim of this essay is to study five teachers' perceptions and experiences of a multicultural class. I want to find out how they relate to intercultural education and how they experience that they may apply it.Sweden is a multicultural society. This fact is even reflected in the school and this imposes on teachers finding new ways to educate and prepare their students for the multicultural society.I chose to carry out a qualitative survey and interviewed five teachers having contact with a multicultural class. The study also offers suggestions to future teachers who can benefit from it in terms of adopting convenient attitudes in multicultural classes with better understanding.The outcome reached shows that the interviewed teachers try to make use of intercultural pedagogy by addressing differences between students, adapting teaching to supply for the needs of students, and also by having good contact with parents. But teachers also experience difficulties.