GPS (Global Positioning system) and GIS (Geographical information system) has been used for planning and inventory in the forest sector for more than ten years. The last years the development has come to equip harvesters and forwarders with GPS and GIS (GIT). The goal with this study was to reach a basis for decision, how Stora Enso Skog should continue its investment in GPS and GIS in harvesters and forwarders. To reach this basis for decision, possible advantages and benefits, disadvantages and problems in the harvesting process was evaluated. The study was made as an interview study with four harvesting managers and ten machine teams. To secure the quality of the results an interview questionnaire was made before the interviews were done. The results showed that GIT will make the harvesting managers work easier.

The global spread of the Internet has enabled busniesses and consumers in all industries to be better informed. Consequently, the buying process has appeared to become different from what tratditional models implies. As the buying behaviour among customers is evolving, selling companies are responding to this change. This thesis evolves around the consequences that the developing relationship between buyer and seller in business-to-business companies has led to. The topic in focus is the buzzword and phenomena "content marketing" with its marketing and selling strategy.

Now a day?s there is dramatic change from traditional to digital information processing in construction industry. This change can be visualized in the project concept stage where it now has accessibility to join all the data in one place. Location-based planning technique simplifies scheduling by visualizing the schedule efficiently and has many advantages such as might shortened the project period by about 10 - 20 % if the company uses location-based technology, reducing risks in many ways by maintaining production continuity and identify collisions between things etc. Vico Office software has been used for Location based planning technique and in this thesis.The purpose of this thesis work was to demonstrate how location -based planning technology change the scheduling stage in Peab, potentially reducing the project time.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

Safety in the construction industry has become a question of top priority in recent years. Despite a massive investment of time, money and knowledge, the occur-rence of fatal accidents in Sweden alone is around one a month.The purpose of this study is therefore to improve the safety on the construction site. By an examination of the role of the safety agents and their cooperation with the construction workers and supervisors as well as examine how safety agents can improve safety on the construction site, which is the goal of the study.Four questions were formulated based on the purpose and the goal of the study.The methods used to answer the questions were a questionnaire survey, multiple interviews, a literature review and a document analysis.The report describes the safety agent?s role as a complex one with many different tasks. The role of the safety agents is regulated in the health and safety law, but it can sometimes be difficult to interpret and the agents can therefore interpret their role differently.

This master?s thesis was performed during the fall of 2006 at Cloetta Fazer AB in Ljungsbro. Cloetta Fazer is the market leader in Scandinavia of manufacturing confectionary and chocolates. The purpose of the project has been to identify causes that impact the quantity of waste in production as well as a cost/benefit analysis of the solutions that can reduce the problem of production waste.The work includes four production lines that are individually designed depending on what kind of product that are produced on the line. By using qualitative and quantitative methods such as focus groups, interviews and observations data has been collected.

In the last few years people have become more and more aware of how humanity is affecting the climate. In the direction of reducing the greenhouse gases is to design engines with higher tensile properties and reduced weight, in order to achieve lower fuel consumption and cleaner fuel incineration in today's truck engines.In order to achieve these requirements it?s necessary to increase the combustion pressure in the engine. This requires higher tensile properties and high thermal conductivity of the engine material. The department of Component Technology at the University of Jönköping in collaboration with Volvo Powertrain AB, Scania CV AB and DAROS Piston Rings AB has been commissioned to develop this material and to find knowledge of material properties used in truck engines and piston rings used for marine applications.The purpose with this work is to analyze the tensile properties of a series of cast iron, cast under different metallurgical conditions.Four different series of cast irons have been analyzed from four points of view, carbon concentration, nodularity, amount inoculation and cooling rate.After the tensile test all specimen data was analyzed in a mathematic calculation program called Matlab 2006a.

Bakgrund: För att avgöra huruvida aktieanalytiker som grupp betraktat tillför värde för investerare måste frågan ställas om det är lönsamt att följa analytikernas konsensusrekommendationer. Ett problem med att följa dessa är att rekommendationerna som utgör konsensus kan förbli oförändrade under långa perioder vilket innebär att de vanligtvis blir mindre informativa med tiden. Studier som istället utvärderar värdet av reviderade rekommendationer har visat att det kan vara mer lönsamt att följa analytiker när de ändrar uppfattning om en aktie.Syfte: Syftet med studien är att utvärdera revideringar av aktieanalytikers rekommendationer på den nordiska marknaden och att analysera investeringsstrategier baserade på dessa som tar hänsyn till transaktionskostnaders inverkan på avkastningen.Genomförande: De reviderade rekommendationerna har utvärderats kvantitativt med data från Inquiry Financial för perioden 2006 ? 2009. Vi konstruerar sex portföljer för varje studerad marknad, där de olika portföljerna består av upp- respektive nedgraderade aktier med olika innehavsperioder för att testa huruvida revideringarna kan sägas vara informativa.Resultat: Resultaten visar att reviderade rekommendationer är informativa på flera av de studerade marknaderna, där aktiekurser fortsätter att stiga för uppgraderingar och sjunka för nedgraderingar flera månader efter att revideringen har skett.

Fast pyrolysis is a method for converting biomass into three energy rich products: char, gas and bio-oil, where the latter is most interesting.  Pyrolysis is an endothermic process where biomass is heated in an anaerobic environment and, with the right operating conditions, up to 80 %wt bio-oil can be extracted. Key parameters for fast pyrolysis are: stable reactor temperature (~500°C), short residue time for gas in the reactor (<2 s) and a very high heating rate for the biomass. Today there are several different process solutions for fast pyrolysis, where fluidized beds and rotating cones are most developed. Bio-oil has compared to fossil oil: lower heating value, low pH and also polymerizes with time. Because of this upgrading is desirable for increasing competitiveness.

The purpose of the essay Multi criteria analysis of potential conflicts concerning land use planning - natural stone mining in Lysekil municipal is to study possibilities and limitations in GIS based multi criteria analysis as a tool for land use planning. How GIS based multi criteria analysis can be implemented to localize potential conflict areas between natural stone mining and other land use activities and what advantages and disadvantages the method holds are the main issues of this study. The essay studies these questions through a case study, concerning the geographical area of Lysekil municipal in western Sweden and problematizes the interest of natural stone mining in relation to other land use interests. A literature study was carried through, concerning multi criteria analysis and planning. After collecting and processing of data the multi criteria analysis could be implemented in the ArcGIS tool Weighted Sum.

Flera tidigare studier har visat att det går att generera överavkastning genom att investera i aktier baserat på olika nyckeltal. Genom relativvärdering ställs företag i relation mot varandra för hitta indikationer på under- eller övervärdering. För att bidra ytterligare till den redan existerande forskningen fokuserar författarna till studien på en specifik bransch, industribranschen. Genom en branschindelning bör jämförbarheten öka mellan nyckeltal.Syftet med studien är att undersöka huruvida det är möjligt att generera överavkastning genom att investera i undervärderade aktier i industribranschen enligt nyckeltalen P/E, DY och P/BV. Resultatet kommer att härledas till och diskuteras utifrån teorier inom Behavioral Finance, för att förstå och förklara resultatet.Undersökningen baseras på en kvantitativ metod där tre nyckeltal har undersökts.

In the early 1990?s more and more companies of the Swedish public sector were exposed to competition, and this started the debate on how such actions might affect the business and even society.The first chapter examines how the public sector and especially health care, is financed and managed. We also explore what it means to be exposed to competition and find that there are many different ways of exposing the public sector to competition. The study examines dental care as an example of a market with both publicly and privately owned companies. The purpose of this paper is to explore how publicly and privately owned health care companies view their relationship with their consumers.

This study was done regarding whether sealing or ventilation is the best solution to prevent moisture on cold attics. The authors of this report addressed the problem with moisture in attics when they started their cooperation with Peab.The methods included interviews with people, database research, and calculations of a project in Akersberga north of Stockholm. The conclusion is based on interviews and other information as they are analyzed in relation to the house of reference. The focus of this report is on problems with moisture in the attics known as cold attics.The background of the problem with moisture is that today?s slabs are usually insulated to save energy and that the attics nearly gives the climate as the outdoor climate.

Syfte: Syftet med den här uppsatsen är att beskriva och analysera hur svenska noterade fastighetsbolag går tillväga vid värdering av förvaltningsfastigheter.Metod:Studien har en kvalitativ ansats. Sekundärdata i form av årsredovisningar är den huvudsakliga källan till empirin. Primärdata i form av enkäter samt en intervju har använts för att komplettera studien.Teoretisk referensram: Denna studie har sin utgångspunkt i den institutionella teorin, där begreppet isomorfism är av största vikt. Även IASB:s föreställningsram samt standarden IAS 40 är betydelsefulla för denna studie.Empiri: Utifrån de åtta fastighetsbolagens årsredovisningar år 2011 har empirin angående deras värderingsmetoder fastställts. Tabeller har även utformats för en jämförande studie över åren 2005, 2008 och 2011.

Now a day?s there is dramatic change from traditional to digital information processing in construction industry. This change can be visualized in the project concept stage where it now has accessibility to join all the data in one place. Location-based planning technique simplifies scheduling by visualizing the schedule efficiently and has many advantages such as might shortened the project period by about 10 - 20 % if the company uses location-based technology, reducing risks in many ways by maintaining production continuity and identify collisions between things etc. Vico Office software has been used for Location based planning technique and in this thesis.The purpose of this thesis work was to demonstrate how location -based planning technology change the scheduling stage in Peab, potentially reducing the project time.