This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

GNT Group is a Nordic/Baltic wholesaler that distributes products in the IT, entertainment and home electronics sector. GNT is facing problems with inaccurate inventory levels which can lead to unnecessarily high inventory carrying costs or lost sales. Currently the decisions about when and how many to order are made somewhat arbitrarily by the responsible personnel. Their decisions are based only on some brief sales history and on experience. GNT wants to develop its ERP system to be able to support the purchaser in these and other related decisions.

This final thesis is performed on commission of Hargs Bruk Ltd. Hargs Bruk manages one of Sweden?s largest privately owned forests. A main part of the managed forest is situated in Roslagen in eastern Uppland. Since 1934 felling calculations have been performed within the estate every tenth year.

   Purpose: The Essay is written on behalf of a company called ?Uppdragsgivaren?. The purpose is to connect theory with the result of the survey and thereby find the critical factors for an optimal placement of the cargo holders in the company?s terminal.   Method: A qualitative case study has been carried out. The theory collection is completed with the result from the survey, which include the information ?Uppdragsgivaren? provides and the result from the survey.

In three areas in the province of Småland studies has been done to investigate how big damage the moose may do to P. abies. An inquiry examination and two different types of surveys were done to find out how big area, which volume and which financial consequences the moose debarking has had on the forest. When the volume was calculated the rot spreading was included. The area that was damaged was stipulated with the answers from the inquiry examination. 59 % of the asked forest owners answered the inquiry.

The aim of this study was to evaluate different types of volume and taper equations that can be used to predict single-tree stem volume and stem diameter at any given height along the tree stem for plantation grown Sitka spruce (Picea sitchensis (Bong.) Carr.), Norway spruce (Picea abies (L.) Karst) and White spruce (Picea glauca (Mounch) Voss) in Iceland. A number of published tree volume equations were tested and modified to predict the total stem volumes over bark but three logarithmic equations were taken for more in-depth analysis. Three taper equations were tested. Two variable-exponent equations (Kozak 1997, Kozak 2004) and one exponential equation described by Biging (1984). Data from a total of 617 sample trees were used in this study, collected from stands in various parts of the country and present different types of stands growing in different soil types and cover most of the site conditions suitable for forestry in Iceland.

Södra Skog chose in 2011 to convert the saw mill in Traryd to a gradually refined sawmill of hardwood. In 2009, they had also acquired the hardwood sawmill in Djursdala. This was strategically important for Södra's business since the demand for hardwood products has increased. The standing volume of deciduous trees in Sweden is today approximately 524 million m3sk and it has increased rapidly in recent years. However, the deciduous forests are to a large extent located in areas that are set aside for nature conservation and is thus not available to the industry.The goal of this work is to create a simple and reliable method for mapping of deciduous wood volumes in areas where Södra Skog is operating (Götaland excluding Gotland).The material that is used is raster databases with estimated forest attributes (kNN-Sweden), data from National Forest Inventory (NFI) and forest management plans.

Pulp- and papermills expend vast amounts of water in order to produce pulp, paper and cardboard. Hence, they alsocreate vast amounts of waste water which has to be cleaned before it can be released into the receiving body of water. Insuch a wastewater treatment plant, tremendous amounts of energy are expended by the aeration in the biologicalcleaning process. This aeration is necessary to supply the microorganisms that shall decompose organic material withoxygen, which they need for their metabolism. The transfer of oxygen from the gas phase to the liquid phase isprimarily inhibited by surface-active substances in the waste water like resin acids or fatty acids.

To manage the industry?s need of wood assortments in a optimal and cost effective way the forest companies need to have knowledge of the actual standing volume and the yield of the planned clear cuts. The mean volume of the trunk is also important since it is important for the contractors prices. Today the total volume are estimated either with Näslund (1940) or Brandels (1990) functions of volumes, and the yield is estimated with Rune Ollas (1980) function for trunks and stands. The purpose of this study has been to answer the following questions: How good is the yield forecast with data collected with currently used methods? How well can the yield forecasts became with data collected according to the instructions? How well can the yield forecast be with data collected according to the instruction and calculated with the program Aptan for theoretical bucking? The study has been initiated and financed by SCA Skog AB.The material consisted of a number of randomly selected objects ready for clear cut.

The Swedish Government has set a target to reduce energy consumption through energy efficiency within the construction and real estate sector. The purpose of the study is to examine how energy efficiency within this sector could affect the district heating volume in the future, on basis of Vattenfalls district heating system in Uppsala.An Excel model has been created to study how energy effficiency measures affects district heating demand in buildings by 2045, based on technical and economicalconditions. Furthermore, an interview study has been conducted to examine incentives for district heating customers to invest in energy efficiency measures.Result of the Excel model shows that the district heating volume of Vattenfall in 2045 is expected to 931 GWh, which corresponds to a volume decrease of 10,6 %. Based on the study?s theoretical framework only 15 %, 1 024 GWh, of the technical-economical potential is assumed to be implemented.

The aim of this study is to describe a number of type stands of lodge pole pine in Norrbotten with respect on stem volume and total biomass. Further questions to answer is if there is stand characteristics that make the stands more suitable for pulpwood in early thinning, or if it is better to apply whole tree harvest. The study shall also give an indication if bio energy can be an economical interesting alternative for Sveaskog. Sampled trees represented the variation in the different stands. Five trees were selected from each stand to represent that stand. Stem volume and biomass (kg dry weight (DW) per hectare) for each fraction was calculated.

The purpose of this study is to analyze the economic effects of different fertilization programs both on stand- and forest-level. The study is applied on an objective sample of inventory data for a forest area in Kalix in northern Sweden. The forest area belongs to the forest company Sveaskog. The study includes different economic models and will be used as a support when the company decides how to invest and how much to invest in fertilization. The study investigates the economy of five different fertilization policies. For each program the rate of interest invested in fertilization and the cost for the extra produced volume has been calculated.

The purpose of this study is to investigate how to use remote sensing data when making a forest management plan. The main focus of the study is to compare different methods to identify forest stands of a forest property, and by manual measures and estimates try to evaluate the quality of interpreting data. This report is based on survey questions sent to five different organizations working with remote sensing data. Only two of these where willing to participate in this investigation. The organizations where asked to analyze the same forest property and divide into compartments and make estimations of volume, basal area etc. in every stand.

This report is a thesis work for a B.Sc. in Forestry at the School for Forest Engineers, SLU. The aim of the work was to compare two different pricelists with the actual output from a harvester. The results have also been compared with a volume estimate of standing trees done by the Swedish Forest Agency and the ?true? value registered by the Wood Measurement Association. The study confirms that the output calculated by the computer on the harvester is more reliable than the volume of standing trees estimated by Swedish Forest Agency. .

This thesis describes the planning and development of a volume meter of pine and spruce cones. The product was designed and developed for Stigsjö Skog och Frö AB in Härnösand. It was developed taking into account a number of requirements set by the supervisor David Zetterlund. The main requirements were that the volume measurement would be fast and give accurate results. These are two requirements that are missing in today's volume measuring method which is very problematic for the company.The plant was visited several times in Härnösand, mainly to discuss the generated concepts with the supervisor and perform tests on the prototype.