The guest harbor on Utö, Utö Gästhamn, is currently using electricity for heating all of the water used in the showers and taps. Because of the large amount of visitors, especially during the summer months, the hot water usage gets very high and that is also the case for the electrical bills. During the year of 2011 the cost of electricity for Utö Gästhamn reached a total of 257 500 kr. Out of these 257 500 kr approximately 142 000 kr, 55 % of the total cost, were because of the water heating.The report is the result of a cooperation with Skärgårdsstiftelsen, the Green Islands-project and Utö Gästhamn where the mutual goal is to dimension a solar energy system, to promote the sustainable development.Initially the different techniques for the solar energy system are researched. The techniques are plane solar collectors, evacuated tube collectors, pool collectors and photovoltaic cells.

Due to fast growing and rapid changes in markets today, most of the organizationsthat are trying keep up with these changes have a high demand for software that areof high quality and comes with a low price. To meet these goals software companieshave to implement new methods to develop software that are suited for rapidchanges. The concept of agile methods can fulfill this need. Our purpose with thisthesis was to investigate how well agile methods could be applied in organizationsthat could be identified as adhocracies. A case study was conducted in anorganization which we could identify as an adhocracy.

Around year 2004, a new service was introduced on the Swedish housing market with the purpose of increasing the sell price, namely homestaging. Homestaging means that a home gets in order before a open house, for example by removing personal affections or the leasing of new furniture. The phenomenon originates from the United States, where it has existed for several decades.Most components, but not all, that is included in the homestaging concept is tax-deductible and this has lead to several questions around the law and foremost within tax law. To elucidate this complexity of problems around the right to deduction for homestaging, the Swedish tax agency, Skatteverket, has formulated a letter stating the authority?s attitude towards the phenomenon.

Deregulation on the market for agricultural products leads to a more globalised market with increasing price fluctuations. This, in turn, places the farmer in positions influenced by new risks but also improved opportunities. The farmers are faced by uncertainty in terms of financial outcome. To be able to utilise these new market conditions it becomes increasingly important for farmers to continuously follow the price trend, and to develop strategies how to manage the risks exposed by a volatile market. Farmers with different conditions perceive risk in different ways. Hence, their risk management behaviour will vary.

This report was written as a final thesis within the Department of forest economics at the Swedish University of Agricultural Sciences as a completion of the M.SC Forestry programme. The aim of this study was to create a model that, with respect to given stock levels, temperature, fuel usage and fuel price, would identify the optimal levels for purchase of bio fuels, optimal levels of incineration of bio fuels and the sum of the present values of all costs. The model would be applicable for a larger district heating plant. Data regarding temperature were received from SMHI. Information considering fuel prices was taken from the Swedish Forest Agency and the facts about fuel usage were collected from a large district heating plant, located in the southwest of Sweden. For the temperature, a sinus curve was adapted to describe the temperature over a year.

Summary Today energy prices are rising. As a result biomass fuel is getting more and more interesting. Wood chips is very popular, but also straw from grain production is on the table. Lunds Energi AB project a combined power and heating plant in Örtofta out of Lund. Wood chips is meant to be the main energy source, complemented by straw. In this thesis the transportation of straw for fuel is studied.

The purpose of this examination work was to make a general description about drying and storage of grain, and a case study with a comparison between brought and home-made feed. The case study was made on the farm Solhem in Hörby, a farm that produces 3870 pigs for slaughter a year. In this project three alternatives have been compared, 1st alternative: own produced grain approx. 400 ton + wet grain 415 ton purchased during fall, 2nd alternative: own produced grain approx. 400 ton + dry grain 415 ton purchased during winter, 3rd alternative: bought feed 815 ton purchased continuously during the year. Considering the price information provided to me the 1st alternative gave the cheapest feed..

Background and problem: Whether or not the pay to executives is fair is widely debated. During the last years especially the variable pay has been in the spotlight. But at what levels are the compensations really at? Media?s focus is mainly on the absolute highest compensations which may result in a skew view on pay-for-performance incentives.Purpose: The purpose of this thesis is to establish the levels of compensation to executives in a wide range of randomly selected companies listed on the Stockholm stock exchange during the years 2001 to 2005. Furthermore, the impact of a set of firm specific variables on compensation levels will be analyzed with basis in several hypothesis.Delimitations: The variable pay considered in this thesis will only be variable cash bonuses.

The purpose with this work is to investigate the cost to produce piglet in a case study company. The starting point is going to be the agriwise (www.agriwise.org) calculation which I am going to change and adapt to the case study company. To day the pig market is bad but we have probably reached the bottom. The market has started to rise. It is no business to produce piglets today.

The Swedish cooperative Lantmännen Ekonomiska Förening has initiated a project labelled "Operation Blåljus" that includes an extensive program for closing down elevators. The number of elevators will be reduced from 92 to approximately 15 after harvest of 2007. The objective of Blåljus is to increase the price of grain with 10 öre/kg. A project has been initiated at the Lantmännen Grain division where the purpose is to provide the farmers with support in their decisions and practical advice how they can load a 35 ton grain truck on 30 minutes. The result from the project will serve as a support system to the farmer in his ambition to achieve cost efficient systems to load a truck with grain on the farm.

This report concentrates on why more people do not choose an environmentally friendly car instead of a conventional car. To find this answer we have used theories that include decision - behavior and environment - philosophy. We have also made four surveys, which includes several interviews. The results of these interviews, together with the secondary data we have found, have been analyzed against the theories made by our choice. We have found that the stimulus that we have today isn?t enough to make more people choose an environmentally friendly car instead of a conventional car.

It is important to understand the process of appraisal of a business in order to establish its value. The purpose of our thesis is to establish which methods and models are used when evaluating a business and investigate the factors that may affect the value and price tag of a business. We have used a qualitative approach by conducting both indepth interviews and a survey as well as reading literature within the field. The main conslusion in our findings is that the common practice of discounted cash flow is widely used when bestowing a monetary value for a business, and in order to raise the value a well established customer relationship was the single most important factor. As far as lowering the value, the answers were of such a wide spread that a single factor could not be attributed.

The intrest and development of bioenergy and energy from renewable sources in Sweden has increased rapidly over the last few years. There are a whole lot of alternatives for those who would like to venture and invest in renewable energy production. Production of renewable energy opens up many opportunities for forestry and farming to venture a new branch of production, on basis of the primary production. Several of the new energy sources grows on farmland or in the forest. The opportunities exist in the primary products, as well as in refining and reselling, in the value chain of energy. The starting-point is the Farmer as an energyproducer. This master thesis studies the nature of farmer-own firms, who has invested in production of renewable energy.

High housing- and construction costs is a fact in Sweden today. Prices on building materials more rapidly than producer price index for industrial goods. Prices tend to rise during market boom but does not adapt during diminishing demand. The effects of fading demand can rather be deduced through discounts and quotations. During 1992-1998 when the Swedish construction sector found it self in severe crisis the prices of construction materials kept rising more rapidly than PPI for industrial merchandise.

 Problem: For what type of investors are index funds versus exchange-traded index funds best suited?Objective: The purpose of the paper is to determine how an index fund or an exchange-traded index fund (ETF) suits different types of investors with different requirements in terms of time frame, investment size and purpose of investment. The comparison is based on fees and trade practicality. This is going to describe the advantages and disadvantages with the two different financial instruments.Method: The study is a comparative study using two methods; one of which is a case study, the other is a qualitative interview. The case study focuses on fees and is made on an exchange traded fund (XACT OMXS30) and a simple equity index fund (Erik Pensér equity enhanced index).