Rundviks sågverk investerade vintern 2007 i systemet GPS Timber. Systemet som är GPS-baserat syftar till att underlätta timmerhanteringen och säkerställa att rätt timmerklass läggs i vältorna och på sågbordet. Dessutom samlar systemet fortlöpande in data angående truckarnas aktiviteter för att möjliggöra analys av vad som sker på timmerplanen.Studien syftar till att undersöka vad införandet betytt för truckförarnas arbete med timmerhanteringen samt vad systemet har för effekt på ekonomin. Med hjälp av insamlad data av GPS Timber ska analysen dessutom resultera i potentiella effektiviseringsområden rörande timmerhanteringen för att förbättra ekonomin i en relativt dyr process. Analysen har visat att truckförarnas arbete har förenklats mycket i och med införandet av GPS Timber.

The following inquiry begins with one simple question: who is the margin? In other words, what is the referent of the term margin? Is it possible for language to capture connotations of an intended and supposed reality beyond its own limits? My supposition is that margin is a valuable concept to critical studies of the hegemonic order and dominant culture in various contexts. It is therefore necessary to expose the term itself to a critical analysis by attempting to trace its position in different discourses. The intention is to illustrate that the term margin is not merely an abstraction, confined within the framework of intricate theoretical rhetoric.In a deconstructive analysis of Gender Trouble by Judith Butler and Can the Subaltern Speak? by Gayatri Chakravorty Spivak, based on the work of Jacques Derrida, I study the significance of the term margin and explore how the use or non-use of concrete examples affects the reception of both the term margin and ultimately the text as a whole.The study of these two texts reveals that some of the very same critique raised by Butler and Spivak is itself applicable to the authors? own theory production.

The underlying question addressed in this paper is whether or not it is possible to influence the way a company?s employees behave using monetary incentives. How efficient is money as a means to enhance work motivation? Today, the assumption that employees perform better when bribed with rewards is questioned by scholars. The previous confidence in monetary reward systems is increasingly being replaced with hope for more effective programs, where employees to a greater extent can be motivated by non-monetary incentives.

Studiens syfte var att utv?rdera om det finns l?mpliga finansiella nyckeltal som kan anv?ndas f?r att f?rutsp? framtida tillv?xt f?r hos bolag som blivit uppk?pta av svenska serief?rv?rvare. Hypotesformuleringen ledde till att EBITDA-marginal, kapitaloms?ttningshastighet och skulds?ttningsgrad identifierades som l?mpliga oberoende variabler att utv?rdera. Syftet har besvarats med en kvantitativ metod, d?r information om de uppk?pta bolagen samlats in via Capital IQ. De statistiska sambanden mellan de oberoende variablerna och oms?ttningstillv?xt utv?rderades med hj?lp av regressionsanalyser och F-tester. Resultatet visar att det inte finns n?got signifikant samband mellan de oberoende variablerna och oms?ttningstillv?xt i den studerade datam?ngden. Detta inneb?r att personer som arbetar med serief?rv?rvande bolag i st?llet b?r prioritera andra m?tv?rden och mjuka v?rden f?r att v?lja vilka bolag de b?r k?pa. Studien har ut?kat f?rst?elsen f?r prediktorer till oms?ttningstillv?xt.

Examensarbetet har utförts på uppdrag av Banverket Norra banregionen. Syftet var dels att identifiera vilka föroreningar som finns på Gällivare bangård, dels att få en uppfattning om toxicitetstest, främst bioluminescenta test och att utföra en screening med vatten från Gällivare bangård med ett bioluminescent bakterietest. Försök gjordes även med en metallösning av koppar och PAH-förorenat vatten samt en blandning av koppar och PAH. EC50-värden efter 15 och 30 minuter har beräknats för de vattenprov där så varit möjligt. Vattnet från Gällivare bangård analyserades på laboratorium för att om möjligt kunna identifiera vilka eller vilket ämne som ger upphov till eventuell toxicitet.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

The aim of this paper is to study whether the way directioners (One Direction fans) on Twitter express self-understandings denote fandom as a sacred experience. For this purpose, the data was analyzed in relation to Nicholas Jay Demerath III typology of the varieties of the sacred experience. The method used was discursive psychology. The data was analyzed by how the fans draw the line between ?us? and ?them?, when expressing their self-understandings and their position in relation to others. Five themes were identified: (1) positioning and demarcation for membership, (2) group identity, (3) conflict, (4) the norms for behavior, opinions and language and (5) the group?s role and function.

A change towards using more biofuels than fossil fuels is taking place in Sweden, and in many other parts of the world. This makes the use of fuel pellets increasingly popular, causing a greater demand for sawmill sawdust products. There is a trend towards the use of multiple types of shredders, instead of a single type in each sawmill. The purpose of the study was to characterize the different flows of saw particles that can be found at Sävar såg when cutting thick or thin wood with different cutting techniques. The saw particles size, shape, moisture content and heat value were analysed by the cutting stations: first cutting fast and slow, second cutting fast and slow, grading fast and slow and planning.

Vår uppsats belyser hur bankerna arbetar när de sätter sina utlåningsräntor till privatkunder. Vilka konkurrenskrafter som de måste ta hänsyn till och hur bankerna försöker positionera sig på marknaden. Vår teoretiska utgångspunkt har två inriktningar, den första inriktningen handlar om hur bankerna sätter räntan internt, medan den andra inriktningen redogör för vilka möjligheter/hinder som finns för bankerna att positionera sig på marknaden. Vi har i studien valt att använda oss av kvalitativ metod. Intervjuer har skett med personer som har kunskap inom ämnet.

This bachelor thesis examines the relation between countries? degree of economic freedom and their economic performance. Economic freedom as a concept is defined as the degree of market economy within a nation.The variable of measure that is used is the Frasier institute Economic freedom of the world index (EFI). The paper is built upon the Solow growth model and is extended by incorporation of additional variables; among which of course economic freedom. The study is performed through regression analysis, based on the neoclassical model both on rich countries, poor countries and on all investigated countries.Two investigations are performed: i) the impact from economic freedom on countries level of GDP per capita and ii) the impact from economic freedom on the growth rate in GDP per capita.The finding is that economic freedom can be seen as a relevant determinant of differences in GDP per capita growth rates between nations.

The objective of this study is to examine the sustainability of recovering industrial wasteheat from several heat sources in a foundry constructed in a plant belonging to ITT Waterand Wastewater in Emmaboda, Sweden. A triple bottom line perspective will be appliedto achieve this objective. The triple bottom line approach takes into account ecologicaland social performance in addition to financial performance. The technology forrecovering the waste heat is a Borehole Thermal Energy Storage (BTES) which is aconstruction consisting of 140 vertical boreholes, 150 meters deep with an internal spaceof four meters.The calculated amount of energy for storage is approximately 3800 MWh annually. Ofthis amount 2500 MWh are expected to be utilized, while storage losses accounts for theremaining part.

Background: With increasing age follows higher risks of conditions and illnesses which can cause a decrease in health and wellbeing. A meaningful social environment can positively impact the physical health of older people. Dogs are increasingly being used for different purposes within health care and animal assisted therapy aims to improve people?s physical, social, emotional and cognitive function.Aim: The purpose of this study was to determine the effects of animal assisted therapy on older people?s health and wellbeing.Methods: A literature review where searches for academic articles in databases PubMed, Cinahl and PsychInfo were performed. The searches resulted in 14 articles which were selected for further review.

Energy Director is a control and measuring system for energy consumption and is part of the product portfolio of E.ON AG for more efficient use of energy, offered to business customers. As of today, the system has only one parameter of control, namely power, and the objective of this essay has been to investigate whether other ones could be added. The emphasis is on the environmental perspective, which is why carbon dioxide has served as an example for this parameter in question.Parallel with the study of Energy Director electricity on the margin, calculations of carbon dioxide equivalents and also the Swedish trade of electricity have all been highlighted. Results indicate that when reductions in energy are made it is endorsed to omit from electricity on the margin rather than some mean distributed electricity, under certain conditions, and in addition the calculations of the reductions should be modified regarding the efficiency of the power stations fuelled by lignite and bituminous coal. Sweden practices trade with the Nordic countries as well as Poland and Germany.

This diploma work has been carried out in collaboration with the building contractor Sh Bygg Fastighetsutveckling AB in Uppsala with the intention to investigate how the height of a building affects various energy aspects such as transmission losses, infiltration, and the specific energy usage. Three different reference objects have been studied. The reference objects have been simulated for four different heights in the calculation program VIP-Energy.The results show that an increase in floor number can lead to both advantages and disadvantages. As the number of floors increases, transmission losses per square meter floor area decreases. However, as the height of the building increases, the reduction rate decreases.

The purpose of this master thesis is to examine some information aspects of decision-making in Swedish municipal committees. Which are the information needs and how do they emerge? How is the needed information sought and received and which are the sources? How do the members of the committees use information when making decisions? To answer these questions qualitative interviews were conducted with four politicians (two chairpersons representing the political majority and two vice-chairpersons representing the opposition) and three officials in a municipality with a population of about 50 000. The politicians were interviewed in capacity of decision-makers, whereas the officials from the local administration are of interest through their decision-supportive role, which includes providing of reports and other information. The examination indicates that even if the conditions to some extent differ between the committees, the administration is highly influential: Notions and proposals about action may come from inhabitants, organizations, politicians etc., but are handled by the administration, which often is the problem formulating actor, through which the informational needs nearly always are canalized.