I want to look at the possibilities to start selling hot water from a small district heating plant with bioenergy. My reason for doing this project is to look at a new business opportunity for our farm. Our company have less work during the winter time compared to the spring and this project will give us more work during the winter. I also want to take as much material as possible for heating from our farm in order to increase the value of the products from the farm. The project is in a village near us, where we should support a school, a churh, a home for the aged, a kindergarten and a parish hall with heat. In my work I have compared two different alternatives with each other. The first alternative is to put a central heater in one of the buildings, the home for the aged, in which we will burn oat.

When the Swedish Forestry Act was changed in 1994, brushing of young stands became non mandatory. Since then the annual need for brushing in the country has increased by about 100 000 hectares per year. In later years the price for biomass energy has increased to the same level as pulp wood. The high price on biomass energy and the large areas of stands in the need of brushing has created a new market with its own technical, economical and environmental conditions. There is a development of various techniques to manage the forestry stands with late brushing.

This masters thesis aims to investigate how upper secondary school pupils experience their information seeking in a school context without access to a school library. It is the pupils own thoughts and opinions about information seeking and criticism of the sources that is the main focus. The literature that has been used consists of material from research concerning youth and different aspects of information seeking such as the information seeking process, information seeking on the web, criticism of the sources and how pupils interact with other people in order to acquire information. The method that has been used is group interviews. Twelve pupils from an independent school without access to a school library have been interviewed in groups of three.

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.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

The aim of this thesis is to examine how high school students use their school library for their information-seeking. The theoretical framework is based on Louise Limbergs three categories of students views on information-seeking and Andrew Large and Jamshid Beheshtis three categories of students choice of information systems. Qualitative interviews were used and seven high school students were interviewed. The empirical material was compared and divided into 9 categories. The results show that the students see the school library as a place where they can search for information, but its also considered to be a good place to hang out between lessons to study or to meet friends.

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.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

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 of this literature review was to describe how the literature presents parents? need for information and how parents perceive the information from care personnel when their child 0-18 years of age is diagnosed with diabetes. The literature search was performed in the databases PubMed and Cinahl. Thirteen articles that met the inclusion criteria were studied. The results showed that when a child is diagnosed with diabetes the whole family faces a new situation and the parents are in great need for adequate information from care personnel to be able to deal with the new life situation and participate in the care.

Sveaverken is a company who manufactures products and equipment for the modern farm enterprise within grain, pork and horse businesses. A large share of Sveaverken's turnover depends on the role as a subcontractor for Delaval within the areas ventilation, manure handling and feeding systems. Sveaverken wants to investigate the possibility to increase sales by establishing new sales channels, for example e-commerce This thesis is an analysis of the Swedish farmers use of internet, attitudes towards e-commerce and Sveaverken's interest within this area. There is also a minor economic analysis of the cost of establishing the e-commerce site. The study focuses on farmers who are potential customers to Sveaverken within Sweden. To examine the farmers opinions about internet and e-commerce a questionnaire was developed and sent out in November 2006, to 500 farmers of which 45% answered. The results show that the average age of the farmers was 42,5 years.

A couple of hundred years ago half of the earth?s surface was covered by forest. Today, only half remains and every year an area the size of Nepal is disappearing. Deforestation, together with the burning of fossil fuels, is also one of the reasons for the increasing greenhouse effect. Another relatively unknown problem for the world?s forests is the trade with illegally harvested timber.

This thesis deals with the information needs and information provision of teachers in compulsory school, from a role theoretical perspective. The object is to investigate teachers opinions on their information needs and information provision. The following questions have been used to approach the problem: Which are the information needs of teachers in compulsory school? How do teachers get the information they need? Which difficulties and deficiencies do teachers experience in their information provision, and what does the ideal situation look like? The theoretical frame of reference consists of a model of the information seeking of professionals, which is based on role theory. Qualitative interviews have been carried out with nine teachers.

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.