In Sweden there are 354 000 private individuals owning forest. Of these forest owners there are at least two thirds that are self-employed, which means that about 215 000 forest owners conduct some kind of work in their own forest. Those numbers do not refer to firewood production, but every year 7.3 million piled cubic meters of firewood are used for heating Swedish households. This implies that many households are also producing firewood. The objective of this study was to assess and analyse the small-scale firewood production in the Umeå-region in terms of persons engaged in the work, equipment used, produced volumes and share of forest-owning households involved in these activities. According to results from a questionnaire, the average firewood producing person is a man between 40-60 years old.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

The thesis is an examination of the methods that are appropriate and long-term choice to obtain clamping force and secure screw joints in production. The employer, Scania CV AB, transmission manufactures axle gears to all trucks produced in Södertälje. One of the most common assembly elements is screw joints, where the clamping force is essential to achieve a secure joint. Current methods to secure the joint is due much of the friction effect and is an indirect method to measure the clamping force. The clampforce accuracy becomes more widely with torque angle control.

Social media is by many believed to be the core of a new type of Public Relations. This new PR is called PR 2.0. Most larger companies today are to be find using dif- ferent types of social media to interact with their publics. Each year companies invest more money in this type of digital public relations. Social media is a relatively new online phenomenon and still used at a very early stage.

In this report focus is put on the combustion process at a cement plant. Combustion is the heart of the cement making process and absolutely crucial to have under full control and well optimized. The fuel is put into the process through a burner pipe and this burner pipe is modified to reach a more efficient combustion. The primary target is to enable burning of heterogeneous alternative fuels and increase the production level. Other positive effects from this type of optimization is lowered specific fuel consumption and lowered CO2 emissions. A redundant burner is chosen for the project and overall the project steps are the following: 1. Installing a Jet air nozzle ring in a way so it can move both axially and radially due to temperature changes. 2.

Sweden has a natural gas grid extending along the west coast, from Trelleborg to Stenungsund. There are also several smaller local networks where a planned natural gas pipeline from Skutskär to Hofors prompted the need for a comprehensive study. This study examines the linkages that exist in terms of technology and market of natural gas and biogas in Sweden. Sweden has set high targets for the future with ambition to become independent of coal and oil as energy sources. Since 1985, a part of the solution has been import of Danish natural gas.

Kevin Roberts has extended the comprehension of strong consumer brands to a higher level where loyalty beyond reason is established. He calls this new status Lovemarks. As the concept of Lovemark has only been applied in B2C markets, this thesis is directed to find out the applicability of Lovemarks in B2B context. In order to fulfill the research purpose, three main questions are answered based on a cross-sectional research approach: What role do intangible factors play in B2B branding? Is the idea of B2C Lovemarks transferable to B2B context? How should a B2B Lovemark be characterized? The results of the qualitative interviews indicate insights of high investment and involvement, integrated brand communication, balance between function versus emotion, brand?s trustworthy personality, customer partnership, and finally, the potential establishment of B2B Lovemarks.

The master thesis ?Mechanical Integration of an IR-detector in a Micro Cooler? has beenperformed at FLIR Systems AB in Danderyd. FLIR Systems is a world leader in the design,manufacture and marketing of thermal imaging camera systems.The thesis project is divided into to two areas, Production Method and Noise.The Production Method concerns the positioning of a detector on the cold finger within the IRcamera.The detector has to be positiond with very high accuracy at the center of the cold finger,so it can be placed in line with the optical axis to avoid movement of the picture during zooming.The positioning of the detector is at present done with the help of specially designed guides on aplate on top of the cold finger. The design workes well but the special machining needed for thisplate is very expensive.The goal concerning the production method was to derive a new more cost effective method forthe assembling and positioning of the detector on the cold finger by replacing the guides on theplate with a reusable equipment or some other alignement operation.Several concept ideas have been generated with the help of concept generation methods in theform of concept classification trees and concept combinational tables. Two of these conceptswere selected to be further refined.

Wind power is one of the sources of renewable energy which has to be developed further in order to lessen our dependence on non renewable sources of energy. It's mainly oil and coal which have to be replaced by green energy. Wind power is already established in many countries, for example Germany, The United States of America and Denmark but it has to be continually developed and expanded to meet the needs of the growing energy consumption in the world. During the last few years many types of small wind turbines have appeared on the market. These small wind turbines are an alternative to the big wind turbines or power generators which demand huge sums of investment money.A new target group can now buy the small wind turbines in order to cover their own usage of electricity.

1 juli 2007 upphörde tillståndsplikten att gälla i Sverige och allmännyttiga bostadsföretag undslapp att ansöka om tillåtelse hos Länsstyrelsen för försäljning av företagets fastigheter. I spåren av detta öppnades möjligheten för företagen att i större utsträckning planera sitt fastighetsbestånd, och därmed även företagets och kommunens ekonomi. Syftet med vår studie är att beskriva allmännyttiga bostadsföretags ekonomiska planering av sitt fastighetsbestånd, förklara huruvida upphävandet av tillståndsplikten har påverkat planering och motiv för försäljning. Dessutom vill vi belysa allmännyttans tankar kring den nya lagstiftningen som är på gång genom att arbeta utifrån frågeställningen nedan:Hur planerar allmännyttiga bostadsföretag sitt fastighetsbestånd, hur har borttagandet av tillståndsplikten påverkat och hur kommer den nya lagen som ska ersätta allbolagen påverka allmännyttan och dess planering?För vår studie har vi valt en kvalitativ ansats och genomfört intervjuer med tio olika allmännyttiga bostadsföretag i olika län i Sverige.

Trading based on technical analysis has its roots in the U.S. financial industry where it has long been common practice, in Sweden however the trading style has not had the same impact. Based on the results from the preliminary study we believe this is about to change and that the topic therefore requires further studying. Several online stockbrokers today provide information and tools for technical analysis to their clients. As the list of indicators to use for creating strategies is so immense it is interesting for an investor to know what actually could be the basis for a profitable investment strategy.

The hydropower from Nissan River is of national interest and produces annually 230 GWh from the twelve power stations in the main flow. For modified waters a consideration between the power production and the biological values has to be made. This reports serves as a pre-study for Nissans Vattenråd. It tries to evaluate some of the biological values in the Nissan basin and map the power production in the area. And the size and value of lost power production from new fishways for the twelve stations in the main flow.The investment of new fishways is calculated using simplified templates with values from the business.

To be a farmer and have suckler cows is a difficult combination especially considering the economy. Because of the increased feed costs, the margins have become tighter. The meat price from beef cattle has increased a little when this text is written (spring, 2008), but not so much that it covers the cost for feed etc. I have a small suckler cow production on approximately 30 cows and 2 bulls plus followers as a part-time business. The herd is tied in the old dairy stable built in the late seventies.

Background: Since the early 60?s, the CAPM or Capital Asset Pricing Model, has been an invaluable tool for assessing an asset's expected return, assuming that the asset is added to an already well-diversified portfolio of assets. CAPM theory assume that the unsystematic risk can be diversified and that the systematic, market-specific, risk is determined by the Beta value, from the Greek ?. An investor who takes big risks expect higher returns.One of the CAPM?s basic assumptions is that disruption in the market is not taken into account.

Bakgrund: Det har tidigare konstaterats att det existerar ett samband mellan aktiers likviditet och dess avkastning. Bevis för detta har främst gått att finna på utländska aktiemarknader. På den svenska aktiemarknaden har tidigare utförda studier konstaterat att detta samband inte existerar. Vi vill därför göra en studie på den svenska aktiemarknaden, vilken delvis innefattar en ny tidsperiod för att se om någon likviditetspremie existerar.Syfte: Vårt syfte med denna studie var att undersöka om det är möjligt att uppnå en högre avkastning genom att investera i en portfölj med relativt sett illikvida aktier jämfört med en portfölj bestående av likvida aktier på Stockholmsbörsen samt undersöka om faktorerna likviditet, betavärde samt företagsstorlek signifikant påverkar portföljernas eventuella överavkastning jämfört mot ett lämpligt index.Metod: Vi har skapat tre olika portföljer, med tio aktier i varje vilka representerar de minst, mitterst och mest likvida aktierna enligt vårt valda likviditetsmått, aktieomsättningshastighet. Likviditetsmåttet laggar en månad för att kunna användas som investeringsstrategi.