Högbytorp is Ragn-Sells? largest waste facility and it is located north of Stockholm. There is an old landfill still in use, but at the end of this year it will be closed. The waste deposited on the landfill can, through decomposition, give rise to a large amount of methane gas, which is an energy rich gas that can be used for heat and electricity production. To receive a relatively large amount of gas, the decomposition requires a high moisture content in the waste.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

Syftet med denna uppsats är att undersöka den kortsiktiga kurseffekten vid kommuniceringen av ettförslag till aktierelaterat incitamentsprogram. Vi skiljer på program riktade till Ledningen och till AllaAnställda för att undersöka ifall det observeras någon skillnad i kurseffekten mellan de två grupperna.Vi genomför en eventstudie med ett 7 dagars eventfönster och studerar den genomsnittliga onormalaavkastningen samt den ackumulerade onormala avkastningen. Företag listade på StockholmNasdaq OMX Large Cap lista 2010 ingår i studien och tidsperioden är från 2007 till 2010. Resultatetvisar att det finns en tendens till skillnad mellan de två grupperna. Förslag riktade till Ledningen visaren tendens till positiv onormal avkastning, medan förslag riktade till alla anställda visar en merinkonsekvent onormal avkastning från dag till dag.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The aim of the work was to compare fuel consumption during work in practical field conditions with a standardized method developed by Skogforsk (The Forestry Research Institute of Sweden), (Brunberg, 2005) for harvesters and forwarders from different manufacturers and of different sizes in order to promote the development of more fuel efficient machines. Two studies were carried out. - Statistics of fuel consumption were collected. - An inquiry was sent out in order to get more detailed information of different aspects influencing the fuel consumption. The studied machines were divided into two classes, large machines (> 150 kW), and average size machines (100 ? 150 kW), and of the manufacturer Timberjack and Valmet. Our results shows a 15 % lower fuel consumption for average size harvesters and an 8 % higher fuel consumption for large harvesters compared with Skogforsks model.

We can see an increasing middle age population in large parts of the world. People are healthier when they retire than they were before. As people grow older, physical and mental changes occur that can make the use of cars more complicated. The possibility to travel by car is important for many people to keep the connection with the society and to feel independent. How can Volvo cars face the needs of this growing target group?The purpose of this project is to make a car concept that responds to those needs, it is therefore important to maintain the values of Volvo cars.

The purpose of this thesis has been to gather knowledge about the complaints of tying-up in horses and to show that the importance of feeding. The thesis includes a literature review of tying-up how preventative measures by feeding can be made. In the equine sport, crosscountry, horses occasionally suffers from tying-up, a muscle disease. An increased knowledge about the disease is demanded by riders and trainers as the disease disrupts training and competition of suffered horses. A cross-country horse works very hard in training and during competitions but the work bouts are long enough for the muscle cells to use aerobic pathways in the metabolism.

When one experiences a place, it is a complex composition of both social and spatial factors.One of these spatial elements, is scale, which is influenced both by the room size and itsproportions. This paper aims to explore both large and small scale concepts and thus increasethe understanding of how scale directly and indirectly affects the experiences and uses ofurban space.First, is a theoretical discussion of scale in relation to aesthetics and the differencesbetween real scale and perceived scale. Next, is an analysis of spatial perception usingexamples from two existing sites. One, which is understood to have been planned in a largescale and one which is understood to have been planned in a small scale.When preparing this paper, the focus quickly became the importance of scale as itrelates to street spaces. The perception of a street usually takes place while in motion, whichforces it to be perceived in sections.

In most countries, the dairy industry focuses on the volume of milk produced instead of its composition. This results in a high content of water and a lower proportion of fat and protein. A high proportion of water is not desirable when processing the milk into various dairy products like cheese, cream and milk powder. High water content also increases the costs for transport and storage, and also an unnecessary, albeit marginal, strains on the world?s water reservoir.

Following study is about motivation from a student perspective. Based on the prescribed literature and published research, the concept and field of motivation have been illuminated. The purpose of the study was to examine how students in ninth grade perceived their educational motivation and what kind importance they considered it had for their performance in school. The study is also supposed to base upon the result; clarify the differences if any between schools. In an attempt to get a clear image of this a quantitative method in the form of surveys was made on two schools in the Stockholm region. One of the schools had a really good merit value, and the other had a rather poor merit- value. By choosing a quantitative method a relatively large number of students where able to participate and equally large quantity of statistics have been presented. The result point at motivation in the participating students in both schools can increase and decrease through different factors.

The guinea pig is an important meat-producing animal in Peru as well as in several other South American countries. They are held in different kinds of systems, from the small backyard breeders with few animals to the large commercial farms with thousands of guinea pigs. One of the major issues at the farms is animals dying of unknown causes. Salmonellosis is often considered as a major cause, but samples for confirmation are rarely taken. It has been known for a long time that Clostridium difficile (C.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

This c-level essay examines Sweden?s municipalities? tourist sites in web development in relation to web 2.0. The study?s main purpose is to give a general overview of how Swedish municipalities use the web as a communication channel for their tourism information. The study also examines differences between large and small municipalities, because smaller enterprises have different conditions than larger enterprisers.

The aim with the literature study is to inform about the risks that exists in large dairy farms(with focus on mastitis and hoof health) and to inform about the milk industry in Sweden.Personal comments from two study visits (Nötcenter Viken and Vadsbo Mjölk AB) arelinked together with the literature and forms into a discussion regarding sustainableagriculture versus the milk cow's welfare.The profitability for Sweden's milk farmers have decreased because of the decreased milkprice and current inflation. This leads to an increase in herdsize in order to make a profit.The milk cow herds in Sweden becomes fewer year by year and the herdsize increases. Theincreased herdsize can cause a decrease in the time the farmer spends per animal. This canaffect early disease detection and prolong the animals suffering.Swedish Board of Agriculture published (2008) statistics showing that today's milk cow ismedicated primarily because of two reasons; mastitis or hoof problems. Mastitis is thereason to two thirds of all treatments that are carried out.

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

Survey's purpose is to illustrate why and how the process happened when Piteå relocated its commercial port away from Skuthamn to the new construction on Haraholmen 1950-1973. How decision-makers worked to achieve their goals, how the work changed and what incentives motivated them to act. The results showed that the decision was taken not to retain the existing commercial port in large part due to Skuthamns physics attributes, which made it impossible to ship large deep vessels from there. The reason that the decision about the port took such a long time was due to a local political conflict which was based on interest in the ownership of Haraholmen. The reason for the location of the trading port became Haraholmen had political backgrounds.