The parasite Neospora caninum is an intracellular protozoa discovered in the late 1980s. N. caninum has an indirect lifecycle which means it needs a definitive host and an intermediate host. The confirmed definitive host for N. caninum is dog and the intermediate hosts are among others dog and cattle.

The parasite Neospora caninum is an intracellular protozoa discovered in the late 1980s. N. caninum has an indirect lifecycle which means it needs a definitive host and an intermediate host. The confirmed definitive host for N. caninum is dog and the intermediate hosts are among others dog and cattle.

This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

In Sweden, the demand for bio energy has increased in recent years due to the current energy and climate debate. In 2008, the energy supply of Sweden was 612 TWh, biofuels accounted for 123 TWh of these. Stumps have been highlighted as a potential fuel in recent years and the Swedish Forest Agency expects a technically and biologically feasible potential of 20.7 TWh annually between 2010 and 2019. The idea of utilize stumps is not new. During the 19th century stumps were used for tar production and during the 70?s and 80?s attempts were made to use stumps in the pulp industry.

The background for my thesis is the fact that with rising electricity and oil prices it becomes interesting to calculate on alternative heating systems. I have chosen to calculate upon my parents? farm, which today heats the dwelling house with wood. This is very time-consuming work, time which could be spent on other work. The main objective for this study is to compare three different heating systems to decide how they differ considering effort and cost. The result from the calculations was that grain-heating system demanded the least amount of work, but the total cost was a little higher compared to chips heating. Chips heating required half as much work as today?s wood heating and had a little lower total costs compared with the corn heating. Which system to choose largely depends on how the own work is valued.

This study aims to investigate how small scale manufacturing companies reason around an implementation of a PLM-system, as well as the suitability of these systems compared to larger companies. The study is built on a qualitative method. Initially, secondary data was gathered through books, articles and reports. Primary data was gathered through four interviews. Two interviews were performed with PLM resellers, one interview was performed with a PLM developer, and one interview was performed with a small scale manufacturing company that opted to not implement a PLM-system.The results imply that overall differences between larger and smaller companies exist in regard to the need of PLM systems.

The main goal with this thesis report was to come up with ideas of how to make the use of energy more effective and thus save money for the company.First a survey was made to find out where and how the energy consumers were divided within the company. The results were then used in calculations to find out how much money that could be saved and how long it would take to get back the investments.There is a big potential in saving money by recovering heat from the UV-lamps with a heat exchanger. It would also even out the pressure in the factory which is a source to heat loss and a cause for discomfort amongst the employees. It?s possible to save 105 000 kr in a year and the money needed for the investments is 600 000 kr.By using the recovery air more effectively the company could save up to 250 000 kr a year in lowered heat purchases, but this would require the use of automatic dampers.If you reschedule the running times for the wood chipper and invest in some kind of load management, for example Sydkraft?s ?Energidirigent? you can save at least 42 000 kr.

Many IT projects that have been developed in recent years are often considered to be unsuccessful. According to a study by Exido up to the 72% of all IT projects are considered to be failed. A failed IT projects means that the organizations that have ordered the new system may have higher costs or/and the system will not be ready in time. If costs are too high the new system might not be installed in the organization or if the system is not completed within the specified time frame the organization can become stagnant.In this paper we conduct an investigation of the failure of IT projects there we will examine where, in the systems development lifecycle four different phases, projects fail. We will conduct an empirical study of each phase, where we describe the key steps in the process; we will also investigate failed IT projects that are linked to the current phase.

Antalet flygresor har ökat markant i världen de senaste decennierna. Detta har medfört en ökning av flygets koldioxidutsläpp som därmed har gett en ökad påverkan på klimatet. Forskning angående människors syn på och uppfattning om flyget är relativt ny och forskning rörande ämnet är mer förekommande idag än för ett decennium sedan. Tidigare undersökningar är dock i stort sett eniga om att människor, både miljömedvetna och icke-miljömedvetna personer, inte tänker ändra på sina flygvanor och flyga mindre på grund av flygets klimatpåverkan. Denna studie undersöker klimatengagerade personers flygvanor och vad de har för syn på flyget och flygets påverkan på klimatet.

The increase of complexity in embedded programming is forcing the development of higher level programminglanguages. These languages not only consist of traditional text based programming but also with graphical programminglanguages such as the programming language G from LabVIEW which is developed by National Instruments and havebeen around since the mid eighties. However since 2004 this language has also been able to program embeddedhardware, using the modules LabVIEW SDK and LabVIEW for ARM. This thesis shows how LabVIEW for ARM converts itsgraphical language G to C and then how C is flashed into the microprocessor. The thesis also takes up the pros and consof using G for embedded development.

This master thesis is an in-depth study of an existing heating system at a household cooperative in Uppsala that has been converted from district heating to a bedrock heat pump system. The study focuses on an economical system optimisation of the building?s complete heating system. The aim was to determine how well a heat pump system in large buildings actually work, find out possible ways to optimize the existing system and point out important system parameters for new heat pump installations in larger buildings.The project points out a possible energy cost reduction of 45 % without investment and further cost reductions with equipment investments. A reduction by 30 % is possible by improvements in the regulation system and 15 % is possible by maintaining the brine system.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

The cost for forestry logistics in Sweden is about 25 percent of the total cost of getting the raw material to industry (Anon., 2010). There might be much to gain by taking a look at your supply chains on the logistic side in your company. In this report the logistic chains by Mellanskog for ENA Energi AB in Enköping has been looked in to. ENA Energis plant is a combined power and heating plant and about 99, 5 percent of their fuel consisted of bio energy in year 2009 (ENA Energi, 2011, länk A). The main purpose with this report is to look at three questions: 1. How does the supply chain look today? From forest to industry. 2.

During the period 2009-2013, investments in the Swedish national grid increase by a factor of ten compared to previous years. In order to fulfil their mission to manage the national grid in a safe, efficient and environmentally sound way, Svenska Kraftnät (Swedish National Grid) needs to take all these perspectives into account while planning new investments. To compare and relate perspectives of technology, economy and environment the same yard stick must be used. That yard stick is commonly money. A problem arises however as environmental issues are difficult to price.The purpose of this master?s degree project was to develop a tool for evaluation of environmental impact related to investments in the Swedish national grid.

Many IT projects that have been developed in recent years are often considered to be unsuccessful. According to a study by Exido up to the 72% of all IT projects are considered to be failed. A failed IT projects means that the organizations that have ordered the new system may have higher costs or/and the system will not be ready in time. If costs are too high the new system might not be installed in the organization or if the system is not completed within the specified time frame the organization can become stagnant.In this paper we conduct an investigation of the failure of IT projects there we will examine where, in the systems development lifecycle four different phases, projects fail. We will conduct an empirical study of each phase, where we describe the key steps in the process; we will also investigate failed IT projects that are linked to the current phase.