The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

At the end of 70s and the beginning of 80s, 18 terminals was built and used for chipping wood residue from clear cuttings. Most of the terminals was terminated before the 2000s but with the high oil- and energy prices that we can see today there might be a place for these terminals again. The goal with the study was to analyze and compare economical differences between 5 different logistical systems, collected data was used with a set of formulas. The systems include long range transport of slash, chips and bundles. Three of the systems include transport by lorry to industry the last two includes a terminal with access to train transport.

Generally, the economic health of Swedish roundwood truck transport companies has not been good. Profitability is important for maintaining the stability in the transport business, which is a condition for long-term transport planning in the forestry sector. The scope of this study was to identify probable factors influencing the profitability of roundwood truck transport companies and quantify the influence of these factors on economic results. The study was carried out at a major roundwood truck transport organisation in mid-Sweden and was implemented in four steps. In the first step economic results from the haulage contractors were collected and a random sample was taken from accounted net margin for the account year 2005/2006. In the second step hauliers were interviewed to identify probable success factors. At the third step data for identified factors were gathered through a questionnaire.

Summary Today energy prices are rising. As a result biomass fuel is getting more and more interesting. Wood chips is very popular, but also straw from grain production is on the table. Lunds Energi AB project a combined power and heating plant in Örtofta out of Lund. Wood chips is meant to be the main energy source, complemented by straw. In this thesis the transportation of straw for fuel is studied.

The value of a company's employees is considered to be higher and more important for a business success than ever. Losing employees is not only a loss of valuable knowledge, it also implies a significant cost related to the recruitment of new employees. To attract potential personnel, it is important for the companies to understand how to communicate with talents. Choosing a communication medium for a job advertisement is not easy when new options constantly arise. Despite the development of new communication mediums and channels, such as social mediums, the traditional communication medias still remain available.

 This study was conducted in autumn 2008 on the Company AB, which is currently in a growth phase. The company manufactures hydraulic systems for the heavy vehicle industry and has annual sales of approximately 250 MSEK with 165 employees.The rapid growth and unchanged planning is the starting point for this report. It all began in 2005 when the company received an unusually large order. During this period, the first priority was to satisfy customers and all other focus was disregarded. This has primarily resulted in a messy production and long throughput times.

Transportation of pigs might be a welfare problem. Stress during and after transportation can negatively affect the meat quality or cause carcass damages, which leads to major economic losses every year. The transportation chain can be divided into several stages; loading, transport and unloading. This literature review focuses on unloading of pigs from a transport. When arriving at an abattoir pigs can be fatigued and need to be as smoothly unloaded as possible.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

The most predominant method for forest harvesting in Sweden is the cut-to-length method based on two-machines, a harvester that fells trees and cut them in a predefined length, and a forwarder which transports logs to a landing area for further transport to a processing facility. New machine solutions have to be much gentler to the ground than today?s machines. To be able to develop a forestry machine that preserves the terrain requires a proper understanding of the interaction between tire and soil.The goal of the project is to contribute to the existing knowledge of forest machine tire-soil interaction and to develop a tire-soil model that enables dynamic simulations of forest machines operating in rough terrain. The modeling has especially been focused on the interaction between tires and soft ground.A comparison of theoretical data of different WES-based terrain interaction models and a comparison test data from a full scale field test is presented.

This study was made for the round wood transport company MT Transport AB. Time studies were made in order to analyze time consumption on the mill site for timber trucks delivering round wood at the Södra Cell Mörrum mill. The most interesting was to see how much of the time spent at the factory that was waiting time. In three weeks the study was going on and the drivers were clocking it themselves..

The current standards for design of steel beams are divided into four classes based on the slenderness of cross-sectional parts. Depending on the section class a beams load capacity is either determined by a plastic, elastic or a reduced elastic model. The division between cross-sections calculated by a plastic and an elastic model is today done in a very harsh way with no smooth transition. This leads to a large difference in the calculated resistance for the sections located near the class limits. Elasto-plastic sections are in the current situation calculated as purely elastic and their large plastic reserve is not considered in the current standards.

By our employer Camatec Industriteknik AB have we been given the assignment to continue with the previous work ?Design of strip feeder?. Our goal with this work is to come up with a design basis for a strip feeder.Functionally a strip feeder consists of two rollers which with the aid of the friction between the strip and the coating on the roller create a strip force that pulls the strip through the working progress.Demands on this project:? 10 ? 600 mm in strip width and 0,1-1 mm in strip thickness.? Minimum 30m/min in production speed.? A maximum strip force on 30-40 kN.? The cost of the strip feeder?s components is to be considered of economy and quality.The need of a strip feeder occurs when the coil doesn?t manage to feed or pull the strip before or after a working process. The strip can otherwise be exposed by a permanent yield deformation or a change in the strip material if it?s pulled trough the working process only by the on ? and of-coils.

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.

This master thesis was initiated with the aim to answer at what level of installed capacity of wind power in the northern parts of Sweden it would be beneficial to improve the transmission capacity from the northern Sweden. During the process of this work the aim has changed to try and create a model that can be used to analyze how well the hydro power installed in the northern Sweden can even out the quick changes in wind power production.To create a good model of all hydro power in northern Sweden is a very large job, unfortunately too large for a master thesis. This report therefore ends with an extensive analysis of the simplifications that have been made and their effects as well as a list of the future work that has to be done.The model that has been created have shown to be effective and produce good results. The conclusions that can be made is that the northern Swedish hydro power have very good possibilities to balance the wind power production. Only a few cases where water have been spilled even though there has been some free capacity has been discovered.

Self-driving cars are soon to become a reality to the commercial market. A self-driving car does not have a human operator, which enables some interesting characteristics. The main benefits are considered to be:The number of accidents and traffic jams should be reduced.Enhanced comfort.Energy usage could be decreased while capacity could be increased.This study concerns the causes for improved energy efficiency. The reason for improved energy efficiency is mainly because of the variation in terms of acceleration, braking and distance holding are reduced. The vehicles are more intelligent and can work together as a unity.