Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The access to good sanitary facilities is an important factor that elevates the experienced living standard as it improves hygiene and reduces the transmission of deseases. The ratification of the millennium goals by 189 countries demonstrates that this is an important international issue. Together the countries have taken upon themselves that the proportion of the population that lacked access to sustainable safe drinking water and sanitary facilities in the year 2000 will have been reduced by half by the year 2015. In Peru, the construction of sewage pipe networks to transport the sewage out of the direct human environment is progressing. The safety and sustainability of these systems can be questioned, since in Peru the sewage seldom receive any treatment before being emitted to a recipient. This is taking place in Picota and sorrunding villages as well. In the last 25 years several systems implementing small-scale onsite treatment have been introduced throughout Latin America in an attempt to give more people access to sustainable and safe sanitary facilities, reducing water consumption and taking advantage of the agricultural values of the sewage fractions while protecting the environment from its negative impact. In this study three different sanitary systems and the effects of different population growths were compared.

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.

The degree project at hand investigates how large areas of older forest (80 plus years) suitable for clear cutting there is on the Swedish island of Gotland. Large areas of older forest on Gotland are situated on land with shallow soil depths which are economically uninteresting and often unsuitable for clear cutting forestry. Other forests hold big nature conservation values and should not, or cannot, be used for forestry purposes. The survey is made as a GIS analysis based on the old but carefully made ?Brief forest inventory? (ÖSI) made in the 1980s and early 1990s. A sample from the inventory is combined with studies of orthophotos, satellite photos and other GIS layers that display estimated soil depth and nature conservation values. Partly contrary to common belief, the survey shows that there are still large areas of older forest suitable for clear cutting forestry on the island.

Background: The value of stock recommendations have been debated for a century andthe debate has escalated since Alfred Cowles (1933) published his research in ?Can StockMarket Forecasters Forecast?? As of late, savings in stocks has increased and the householdsare managing their savings more actively. The consequence of the increased interestin stocks has resulted in a growing market for stock recommendations. Not just financialmedia but daily newspapers have embraced this new found interest, hence stock recom-mendations can be found in almost all large newspapers in Sweden. Furthermore, this phe-nomenon has also lead to intensified research within stock recommendations.

Syftet med denna studie har varit att beskriva och förstå hur ett antal elever och lärare i gymnasieskolan uppfattar lärmiljöns betydelse för främjande av utveckling inom läs- och skrivområdet. Undersökningen belyser självbildens och motivationens betydelse för utvecklingen samt på vilket sätt eleverna är delaktiga vid utformningen av undervisningen vid svårigheter i läsning och skrivning.  Forskningen har en kvalitativ design där information har inhämtats via intervjuer som har genomförts med fem elever och fem lärare i gymnasieskolan.  Resultatet av studien visar att faktorer i lärmiljön har betydelse för utveckling i läs- och skrivområdet. Eleverna önskar att gymnasieskolan bättre lyssnar till deras egna tankar kring hur lärmiljön ska utformas och lärarna önskar sig större kunskaper i området för att kunna möta eleverna.

Miljön har blivit en stor del av samhällsdebatten och en stor mängd information om klimatpåverkan finns tillgänglig för den intresserade. En hållbarhetsredovisning är företagens sätt att visa sitt miljöengagemang och i den redovisas en mängd data. Sustainable Value-metoden anses av många vara en av de bättre metoderna att ta till vara på dessa data. Metoden använder företagens egna uppgifter om miljöpåverkan för att jämföra företag med varandra avseende hållbar utveckling.Syftet med uppsatsen är att utröna hur användbar Sustainable Value-metoden är genom att applicera metoden i en undersökning på företagen på Stockholmsbörsens Large Cap-lista med fokus på företagens koldioxidutsläpp. Resultatet av undersökningen visar att företagen redovisar väldefinierad utsläppsinformation i större utsträckning än för bara några år sedan och att det idag finns tillräckligt med information för att en undersökning med Sustainable Value-metoden på Stockholmsbörsens Large Cap-företag ska vara meningfull att genomföra.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The aim with this study was to investigate mortality in older respectively younger beech stands (Fagus sylvatica), the different types of dead wood in the forest and the availability of coarse woody debris (CWD). The research was carried out in previously managed and seminatural stands in Biskopstorp and Frodeparken, located north of Halinstad in Halland,Sweden. Data were collected from 22 stands with at least 50 % beech and with a minimum age of 5 1 years, ranging in size from 0,67 to 19,9 ha. A transect was placed in each stand, in which the diaineter on both dead and living trees with a minimum diameter of 50 mm was recorded. On seven to 13 dead trees, depending on the size of each stand, decomposition stage, primary and secondary cause of death, amount of fungi and the type of the dead wood was noted.

The report is part of the university´engineer program within Industrial Organization and Economics with specialization in Logistics and Managment at Jönköping´s university.Skoghall´s mill underlies a large supply chain, which means there should be a lot of areas in need of small improvement measures. This report illustrates a small part of one of these areas and is focused on the loading distribution services in the terminal Vänern.At the moment there´s a very unequal load of the load carriers SECU box and Container at the terminal. Skoghall´s mill has the desire to equalize the high and low load levels of the 2 loading carriers named previously. One of the options to solve the problem is to set a limit of how much the carriers can load per week or per day. The mill also wants it to be investigated if the proposition would influence the customers in any way and if both the company and its customers could handle a lower level of delivery services in case the proposition was to be applied.The goal to be achieved with this thesis is to provide balance to the unequall loading of the 2 load carriers, SECU and Container, and investigate whether or not the Skoghall´s mill´s customers, could manage the lower degree of delivery service that the proposition would imply.For this goal to be achieved, random sample investigations were taken from orders of a customer that is provided with SECU load carriers and the same was made with a Container´s customer.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital. It was also the returns of the companies own capital there the main difference existed between the big and the small companies.

Problematiken för vår studie grundar sig i den nya revisionslagen som trädde ikraft 1 november 2010, nämligen avskaffandet av revisionsplikten. Lagen innebär att alla aktiebolag som understiger två av tre följande gränsvärden: att ha i genomsnitt 3 anställda, omsättningen understiger 3 miljoner svenska kronor och att balansomslutningen understiger 1,5 miljoner svenska kronor, behöver inte anlita en revisor.I samband med att revisionsplikten avskaffades, diskuteras det mycket vilken betydelse revisionen hade för olika intressenter. Revisionen infördes framförallt för att ge bättre kontrollmöjligheter för externa intressenter. Trots lagändringen, är det idag flertal småföretag som fortsätter att behålla revisorn i företaget och det beror främst på grund av externa intressenternas påverkan.Vårt syfte med studien är att skapa förståelse varför småföretag behåller revisorn i företaget i förhållande till externa intressenter och hur externa intressenter påverkar det, ur småföretagens perspektiv. Undersökningen grundar sig på en kvalitativ studie i form av intervjuer.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.