The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

This study is based on interviews with heads of unit, care staff and senior representatives from a total of six people. We have in this study directed our focus on care quality in the elderly as a concept in development. It appears, when the elderly do not have any dependents, it is even more important that staff supports some extra where no relatives are involved.Quality of life is the broader concept of good quality care and where a good quality of care is a necessary condition for a good quality of life. According to the social services care is the target that older people will live a good life and be allowed to live in a safe environment, which we intend to investigate in this study. Opportunity for greater influence should now be given to older people and their families on how interventions should be designed and implemented.

This Master thesis is performed at the request of the forest company Mellanskog and the local municipality of Borlänge in Sweden and aims to establish recreational adjusted forest management plan for the areas of Mellsta and Skräddarbacken in Borlänge. In all types of urban forestry it is very important that the management plan are accepted by the general public. To make sure that also these plans of future measures, pass in the public, interview studies have been performed in which the public wishes and interests have been examined and applied in the management plan. To make sure that future measures in the forest may be accepted by the public when the forest harvester enters the woods, it is very important that a well functional work of information has been made. The people living close by the forest shall have been informed a couple of weeks before the time of measures and it must also be good information available that explains what is to be done and why.

Abstract Title: Yes logo! What defines a good logo? Authors: Fredrik Dahlin and Vladimir Zunkovic Supervisor: Klaus Solberg Söilen. Department: School of Management, Blekinge Institute of Technology. Course: Bachelor?s thesis in Business Administration, 10 credits. Purpose: To find out which are the defining characteristics of a good logo, from a scientific point of view. Method: We have used a qualitative method consisting of interviews with experts within the marketing area with the goal to test the Swedish point of view against the one in the litterature. We also used a quantitative method to investigate the publics attitude towards the testlogos we created. The purpouse of this poll is to test different colourcombinations and how the marketsegments feel about them. In this poll we used statistical methods to make sure that the agelimits and the number of male and female respondents are correct. We executed another quantitative study towards Swedish marketing companies to create an idea of the businesses thoughts about a good logo are. Results: A good logo is a simple symbol or geometrical form consisting of a combination of colours that reflect the company?s core values, visions and goals.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

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The aim of this paper is to shed some light on to what extent the process of making reality of Inclusion, as stated in International Declarations and in Government policies, has reached the actual educational activities in the school system. My chosen method is a case study, in which I have combined a survey with interviews in order to retrieve enough data for my analysis. I have also studied a number of policy documents and relevant literature. My analysis concludes, for the school that I have chosen to study, that there is still a lot to be done before inclusion becomes a reality. There are many obstacles to overcome, for instance; a constant struggle to obtain enough resources and to reach relevant levels of competence within the personnel.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

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..

Umeå University currently uses two Course Management System, Moodle and Sakai (Cambro). Both Moodle and Sakai are based on open source code and are today the two more popular choices among Swedish Universities. They both have different strengths and weaknesses both from a technical perspective and a user perspective. This can create problems for a course responsible/teacher when it comes to planning the course structure at a distance course but also when planning the course structure on a campus course that uses a Course Management System. With this as my starting point my formulations of questions become:How do the Course Management Systems that Umeå University uses differs, both from a technical perspective and user perspective?What possibilities is there in the Course Management Systems to use a different Course Structure?Is there a noticeable difference on the view of Course Management System of teachers and students at different departments?The purpose with my essay is to create a basis that course responsible/teacher can use to plan the course structure.

The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

Business plan competitions have long been used as a mean for entrepreneurial organizations and Universities to educate students in entrepreneurship. But what's in it for the entrepreneur This thesis aim is to understand what utility business plan competitions have for the participating entrepreneurs. It consists of interviews with Swedish entrepreneurs at various stages in the entrepreneurial process, who has participated in business plan competitions to get ahead. The conclusions of the study are that business plan competitions are good for the entrepreneur from a motivational and developmental perspective but not from a financial perspective..