This study has analyzed particel size distribution and needle content in chipped logging residuals (branches and tops) delivered to the district heating plant Ryaverket in city of Borås, Sweden. Two fuel assortments has been analyzed: Chipped logging residuals from pure softwood and from mixed fuel (connifers and broadleaves). The samples has been sieved at Linneaus University laboratory.The study of particle sizes indicates that only 53,2 % of delivered fuel is within the fuels specification (7? 45 mm). The needle content is in this study 12,4 % (dry mass) which is higher than expected..

In forestry there are always needs of forest data to make good strategic decisions of different actions and economic winning. Usually this data gets from field-estimations made by forest workers with expensive costs and sometimes unsatisfied quality. StoraEnso Skog is a great forest company in Sweden and they have part of the responsibility of the forest own by Bergvik Skog. Bergvik Skog is owner of 1, 9 million hectares productive forest land. Both Bergvik and StoraEnso have great interest in new inventory techniques to get the important forest data. The company Foran Remote Sensing offers the opportunity with airborne laserscanning of forest and forest land. Foran got the mission of Bergvik and StoraEnso to laser scan Bergviks possession in Älvdalen, Dalarna.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.