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.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

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.

SammanfattningSyfte - Syftet med denna studie är att bidra till ökad förståelse för hur lager kan styras när varierad efterfrågan förekommer. För att uppnå syftet är målet med studien att sammanställa processer som underlättar för lagerstyrning vid varierad efterfrågan. Detta möjliggörs genom att besvara följande frågeställningar:1. Vilka metoder för säkerhetslagerberäkning och lagerstyrning är lämpliga när hänsyn bör tas till varierad efterfrågan?2.

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.

In today's agriculture efficiency and the capacity of tools and machinery are crucial. In this work we investigate whether it is possible to enhance the capacity of sowing by increasing the work speed of seeders, how seed technology affects seed placement, and if there is any difference between two different brands of seeders and their sow techniques. The seeders we have chosen to compare are Väderstad Rapid drill and Amazon Cirrus drill. The tillage capacity of the seeders and their traction power needs were examined as well.Väderstad Rapid and Amazon Cirrus were tested in a randomized block design with four replicates at three different speeds, 8 km/h, 12 km/h and 15 km/h. The seed placement at the different speeds was examined by dividing the seedbed into four different zones from its surface to its bottom.

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.

In order to suggest improvements for the logistics of STARKA, we felt that we had to analyze all the activities which were related to STARKA's logistic processes. Our primary analysis consisted of a rough but comprehensive description of different functions in the company, and the relationship between them. This was performed by following a typical order through the company to see which functions were affected by the order.Since we needed a more thorough view of the company, we decided to analyze the different products STARKA currently has on the market, focusing on economic data such as turn-over, profit, profit margin, deficiency cost and cost of warehousing. We also analyzed the company's choice of manufacturing processes, organization, warehousing processes, strengths and weaknesses.These analyses gave us a clear understanding of the company and its processes. STARKA is a small, function oriented company with a wide range of products.

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.

This report provides a comparison between the products cellular concrete, foam concrete and LECA concrete. The questions to be answered during the work is how the cellular concrete stands up in cost terms to the existing competitors on the market, how the concrete products differ in design work, and in which situations the concrete varieties are preferred to use.Cellular concrete is a variant of ordinary concrete, with the difference that the ballast is exchanged from stone materials to expanded polystyrene beads (EPS). This substitution gives a product with higher insulation values but lower weight than ordinary concrete.The work was carried out by designing a survey which was sent to two hundred randomly chosen companies across Sweden, to see the building industry?s opinion of the product cellular concrete. The survey showed that cellular concrete was equals its competitors in terms of price, while the product was said to be more flexible, quicker and easier to cast.Then some of the companies, who participated in the survey, were interviewed to see more carefully, how the price, the workmanship and the time for casting and dehydration differed between the products.