This thesis aims to examine the viability of various techniques for increased electricity generation in CHP plants and the effect of electricity price fluctuations on the profitability.The techniques examined are fuel dryer, pellet production, methane production, combined methane- and pellet production, seasonal heating storages in caverns and pit heat storages and condensing tail. Using Excel and Matlab, the prerequisites for investment costs, revenues and expenses were calculated.What affects the price of electricity is a combination of economic and technological development, energy prices, economic structure, population changes and weather. Different scenarios for the electricity price were therefore examined. In the base case, the electricity price was given by the Nord Pool electricity price statistics of area three in 2011. Thereafter, WiMo was used to design the electricity scenarios for 2030, which was then applied to the data to obtain the viability of various scenarios. The techniques examined were found to give greater profits to the CHP plant by increasing and optimizing the production of electricity.

Many grocery stores have products marked whit there private brands. The information about these brands is poor. We wanted to find out what the stores own brands stand for and what the manager of purchase thinks it stands for. We choose to concentrate on meat and cured meat and limit our study to ICA, Axfood and Coop because they are the three main actors in the Swedish branch of grocery. The supplier has traditionally manufactured products and made there own brands. These products have been distributed and sold to the consumer thru stores.

This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing representatives at real estate and external valuation companies. The study shows that there is a need for assessments in the valuation process and that real estate companies have room for their own interpretations. The conclusion is that determining fair value is an estimate, not a fact.

The aim of this thesis is to study how the form of ownership affects the freedom within an artistic organization such as a museum or an art gallery. I have compared a publicly owned organization, Moderna Museet, with a privately owned organization, Magasin 3. The study is limited to only investigating the area of exhibition activities. A qualitative method has been chosen, and the empirics have mainly been collected through semi-structured interviews.The result shows that the form of ownership affects the freedom. Overall, one can conclude that the missions of the organizations look different, where the privately owned organization is given a greater freedom within their mission than the publicly owned organization.

This study focuses upon the new societal objects that are termed public privatepartnerships where the public sector forms strategic alliances with the private sectorand the civil society to manage the wicked issues of today. An exampel of suchcooperation is Vänerhamn AB where the municipalities around the lake of Vänernand the private shipping companies got togheter to handle an economic crisis of theshipping buisiness. The partnership Vänerhamn has developed from a problematicactivity to a healthy company and the aim of this thesis is to illuminate thisdevelopment through an historical institutional approach, focusing critical junctureto discover if the governance theory can be used to understand the partnershipspositive process. This will be done through research questions about the organisation of thepartnership, about the members interests with the partnership and about eventuallycoordination problems in the partnership. The questions derive from dimensions ingovernance theory, central for the activity of partnerships. Interviews with centralinformants where held and it was complemented through a document analyses inorder to search for indications of the dimensions and that is the methodologicalapproach of the study. The conclusion of this thesis is that the governance theory can be used tounderstand Vänerhamns postive development since the members interest with thepartnership to a begining was not at all conformed and that led to obviouscoordination problems.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

The Public vs. private movement has over the past decades identified numerous significant differences between public and private organizations. The observed differences covers almost every field in administrative economics ranging from organizational structure, management accounting, goal-setting and in the past few years even leadership. Strangely, in the majority of these studies little or no regards are given to organizational characteristics or fundamental differences between compared organizations and if these organizations really are comparable when studying the effect of sector.The aim of this study is to compare leadership in relatively similar organizations from both the public and private sector and so clarify if earlier identified differences in leadership styles still surface when leaders working with approximately the same thing in a similar work context are studied.A sample of 348 Swedish principals was drawn from both municipal and private elementary schools. The respondents answered a web-based survey based on the CPE-model resulting in leadership styles mapped according to three orientations: change, production and employee.

How do young adult students communicate through their smartphones today? Which applications and features do they choose? What motivates their choices for the various possible situations? In this paper we investigate which communication channels young adult students in Sweden use for private message communication in their smartphones, in what way they use the channels and why they choose specific channels for different types of communication. In Sweden today, there are numerous of different ways of communicate through smartphones. We have interviewed ten Swedish young adult students regarding their use. The results speaks for that SMS has proven to still be used very frequently, even though it has existed for many years and that there are plenty of other ways to communicate through private messages today.

This is a study on the outcome of the Swedish Forest Agency´s mission to provide individual advice to private land owners about precommercial thinning. The study was conducted in Sala municipality and included forest owners that had received private individual advice from a Swedish Forest Agency consultant as well as forest owners that had not received individual advice. One of the central issues was to make comparisons between these two groups. The survey was carried out by telephone interviews combined with a smaller field study. The questions were designed to provide information about to what degree the forest owners had been affected by the advice and if there had been a change in the way in which precommercial thinning was performed. In terms of the amount of precommercial thinning that had been carried out, no statistically significant differences were found between the two groups.

Business Intelligence (BI) is a competitive concept for enterprises to consider. The concept is based on the idea of using business data in order to effectively analyze activities within an enterprise in order to enhance decision processes in the organization.The purpose with this study is to help Akademibokhandeln AB to analyze what BI-requirements they may have, and to create a recommendation on what sort of BI-tool that would fit the enterprise's needs.The requirements analysis was conducted with the help of internal personnel. Four different tools on the BI-market have been examined, analyzed and compared: IBM Cognos 8 (IBM Cognos), Microstrategy 9 (MCST), Qlikview 9 (Qlikview), and SAP Business Objects BI (SAP BO). These tools have been compared with the help of two models (BRI and BCI) that is based on the BI-requirements analysis, with the cost aspect taken into consideration in the BCI-model.Using the BRI-model, the comparison results in a technical evaluation. Here, IBM Cognos gets the highest result just ahead of MCST and SAP BO.

The current situation for Swedish grain farmers facing a situation with decreasing profitability makes it necessary for the farmers to find ways of increasing the margins in their grain growing. Decreasing profitabilities along with Lantmännens closing of grain elevators contribute to the necessity for farmers to invest in grain storing and drying at the farm. By investing in capacity for drying and storage of grain on the farm it is possible to recieve a higher price on the grain sold due to the possibility to sell when the price is higher compared to the harvesting season. An investment in grain drying and storage with a relatively low investment cost that recently has appeared on the Swedish market is the grain stir drying system. This study contains a comparison of an investment in a grain stir drying system where the grain is dried and stored in the same silo and a conventional drying and storage system.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Finansiella mått har traditionellt sett använts som indikator på värde. Behovet att inkludera fler dimensioner av värde har resulterat i verktyget Social Return on Investment (SROI), vilket uttrycker sociala och miljömässiga investeringar i monetära termer. SROI är under utveckling och det finns olika perspektiv på användningsområden. Syftet med uppsatsen är att undersöka positiva och negativa aspekter med SROI, relaterat till intern styrning samt extern kommunikation. Undersökningen utgjordes av tre metoder för datainsamling.

The purpose of this paper is to investigate and analyse the private researchers encounter with the Royal Library, national library of Sweden. The main focus is on answering the two questions: who is the private researcher and what is his/her impression of the Royal Library? These questions are answered from the vantage point of the following theoretical perspectives: library anxiety, Bourdieu, library architecture, gender studies and service management. The methods used are qualitative interviews, and textual analysis using the printout of these taped interviews along with notes and an earlier user study as material. The conclusions are that barriers with staff is the most frequent factor of library anxiety in the private researcher at the Royal Library, and mechanical barriers the least frequent.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.