The purpose of this study has been to evaluate whether a Low temperature bio-mass dryer could be integrated with the local district heating system in Malå. The aim is to increase the thermal efficiency of the cogeneration plant in Malå, by lowering the temperature of the cooling medium. Another benefit that comes from this is improved combustion efficiency at the power plant, since drying the fuel causes an Increase of the heating value.Simulations has been made in Excel, and with use of linear regression, to find out if it is profitable. Data for this purpose has been supplied by the power company Skellefteåkraft and furthermore SMHI.The result of the Calculations shows that a very efficient bio-mass dryer is needed, if yield of investments should be made possible. An Investment of 4,27 Mkr, in a dryer, could at a such criterium return 60000 kr/year, if the price of the biomass is 190kr/MWh.

Private labels have been increasing a lot during the last 30 years. The reason is great margins and it also works as an aid to build a store's brand. The problem is that private labels take market shares from national brands. Retailers need to have a good mix between these products and adopting category management without being influenced by opportunism, which can lower the profitability of a category. The purpose of this study is to examine and describe how private labels are prioritized in the category edible fat.

Prediktionen av aktieprisutvecklingen har alltid legat i intresse för den finansiella marknadens aktörer. Flera studier har frambringat värdefulla prediktorer för aktieprisutvecklingen. Som en relativt ny prediktor av aktieprisutvecklingen har varians riskpremium rönt uppmärksamhet i forskningsvärlden. Varians riskpremium har i studier visat sig vara träffsäkrare i prognostiseringen av aktieprisutvecklingen än de traditionella prediktorerna som P/E (price over earnings ratio), CAY (consumption wealth ratio) och dividend yield. Varians riskpremium kan även betraktas som ett mått på marknadsimplicerad riskaversion med negativ korrelation till BNP-tillväxttakten.

The purpose of this paper is to study the ongoing discussion concerning e-books at Swedish public libraries. The e-booksituation has as of late gained a lot attention in the media. The main distributor of e-book in Sweden - Elib - is in the centreof this discussion and our goal has been to study the opinions and arguments that have been expressed within articles and blog postsconcerning the situation.We have analysed our articles and blog posts through a qualitative text analysis in order to find the main problems of the e-bookdiscussion and which arguments are used. We have also studied the effect Elib might have on the libraries' collection developmentaccording to the articles and blog posts.We found that the major issues within the e-book situation include Elib's price model - which is costly for the libraries - thewatermarking and the selection of books available to the libraries. It is also considered, according to the author's of our articles and blog posts, that the collections at the libraries are affected byElib's system since the choice of which books to include is given to the publishers, not the libraries or its users.The articles and blog posts agree that a change needs to occur for the e-books future survival at the public libraries..

The soybean can be used in multiple ways, and its high oil content makes it suitable for extraction. Soy bean meal, a by-product of the oil extraction, is a good source of protein with a high feeding value, and is therefore used in a number of different animal feeds. Further, soy bean meal has a low production price, which is one of the reasons for the extensive export of the product. There is a great demand for vegetable-based proteins, especially in the organic production where synthetic amino acids are banned. However, the current production of soy beans is not environmentally sound and that combined with the long transport distances amplifies the need of finding a locally produced protein source.

The retailing landscape has become even more competitive with an increasing number of store formats. One result of this can be seen within different retail-chains as they launch different formats that operate under the same name. Thus, consumers now have many alternatives and substitutes when it comes to choosing which format to shop from. This phenomenon has led consumes to shop across stores for the same brand. The objective of this study is to explain how consumers respond to various offers in different store formats and to determine whether the results differ if we compare a familiar brand with an unfamiliar brand.

2013 a decision was made that all projects at the Swedish Transport Administration shoulduse BIM (Building Information Modeling) to some extent from 2015. BIM is an approachthat allows for streamlining of projects by the use of a 3D-model created in an early stage ofthe project. The 3D-model can carry information about the facility throughout its life cyclefrom planning to management. The use of a 3D-model can help the project to detect errors inearly stages of the project when it is easy and cheap to fix the error instead of finding theerror in the construction phase when it is costly and time consuming to fix it. 3D-models alsolead to improved communication both within the project groups and with the public.

The purpose of this thesis is to investigate the two new phenomena; the pricing model Pay-What-You-Want (PWYW) and the launch of daily newspapers in the iPad. A quantitative study was conducted in order to examine what would happen if the PWYW-model where to be used by a daily newspaper for its iPad product, and what this would signal to consumers about the brand in terms of brand association and brand attitude. Furthermore, we have investigated which of these factors that are affecting willingness to pay in this PWYW-situation. Moreover, a secondary purpose was to test the two possible presentations of the digital newspaper in the iPad; Product and Access ? and how the results differed between these two.

Background: As a result of the financial markets ever ongoing product innovation a new derivative was introduced in the USA in 1997. A derivative that derived it's value, not from the price of an underlying asset, but instead from a climate factor. It's been known for a long time that revenue in certain industries are affected by weather conditions. The suppliers of weather derivatives claim that these weather sensitive businesses can user weather derivatives in order to lessen weather risk. Purpose: To do a critical evaluation of how weather derivatives can be used by companies as a risk management tool.

This report is going to be focusing on the development of a promotion page and login system for the web production company Adoreyou. The promotion page and login will be parts of a new taxi application for iPhone that lets the customer book a taxi and drivers manage the requests from the customers.Taxi application?s that let customer?s book trips are nothing new but they are constantly being explored and developed. The most common practice is to let the customer fill in from what address he or she wants to be picked up and to where he or she wants to be taken. Then the price is set in the application depending on the distance and most likely other factors like weekday and time.

Author Cocitation Analysis (ACA), multidimensional scaling (MDS) and Social Network Analysis (SNA), has been used to analyze and visualize the invisible college of the journal European Union Politics. The concept invisible college was first introduced in the fifteenth century, through the creation of the ?the Royal Society of London?, and it was reintroduced in the 1960:ies and the 1970:ies by scholars such as Price and Crane. It is said to have been interpreted in as many ways as there are authors who have used it. Here it has been used synonymously with the term citation network.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

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.

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.