En sammanfattning av uppsatsen på maximalt 8000 tecken..

The prevailing food and energy crisis of the world, due to the declining reserves of fossil energy and a never ending rise of consumption, forces us to look into new fields to supply our energy demand. The boom of bio energy is criticized, as food crops are used to provide biodiesel and ethanol and the volumes are ridiculously small to supply world demand. Algae are one of the world?s oldest life forms and exist in many different phyla, providing a great variety to choose from, for different purposes. Cultivating microalgae offer a way to produce energy at great volumes without competing with food production and at the same time the algae offer a way to use our expensive nutrients in a more efficient way, besides this the algae are carbon dioxide neutral since their carbon source can be supplied by the atmosphere and the additional energy required can be supplied by algal oil or other renewable sources.

To create multifunctional buffer strips along a watercourse in an economically sustainable way requires consideration of many different factors. In this plan we have selected pollutant reduction as the main purpose of the buffer strip. We have also strived to achieve minimal income loss due to reduced production, increased biological diversity, good game preservation that leads to higher income from hunting, aesthetical satisfaction and possibility to profit from available subsidies. This is done mainly to make landowners/farmers more interested in creating buffer strips along water courses.As sand is the dominant type of soil in the area, the water course is less affected by surface runoff compared to if the soil would be clay or some other finer texture. Game preservation and subsidies have therefore been the main factors when establishing the width of the strip, because these require wider buffer strips in some cases.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

Using leaching test is a way to get a picture of pollutants retention and leaching in a risk assessment on contaminated land. There are several different types of standardised leaching tests today, where the natural leaching processes are speeded up to make it possible to predict the leaching of pollutants. These leaching tests have been developed for waste and there are no specific guidelines on how to judge the results from the tests, when making a risk assessment on contaminated land. This work is an investigation on how to use leaching test in this type of risk assessments. The strengths and weaknesses of the different types of tests are discussed. Depending on what type of information you want from your leaching test, different types of tests are suitable.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

Syftet med denna uppsats är att kartlägga hur Performance Management-system praktiseras inom svenska organisationer. Med utgångspunkt ur de teorier och modeller som återfinns i litteraturen ska sedan resultatet analyseras. Samtliga av de undersökta industrikoncernerna har tagit till sig PM-synsättet och praktiserar det i någon mån. Skälen till detta benämns vara att verktygen i större grad än annars kan få hela företaget att uppnå gemensam fokus på företagens målsättningar. Hur detta senare visar sig i hur företaget faktiskt jobbar finns det, en del att vara ifrågasättande emot.

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

This Degree Project is a cooperativ work with the advertising agency PAX in Falun and the industrial companyRemote Control, who constructs and sells actuators for the global market.The assignment concerns bringing out a graphic profile, or with another expression a Design Management, forRemote Control AB graphic materials. Remote Control AB has a quality certification ISO 9000 and is workingwith, when this report was wrote, an environment certification ISO 14001.The Company has been paid attention to Internet and other media.The supervisors are familiar to that Design Management is a soon coming competition element, like quality andenvironment management.This Degree project contains research, analysis and the construction of graphic material. The research has beencommitted most of the time to trace the customer, the market and the competitor, because its the most importantphase. It?s also important looking at competitor?s way of working with marketing management, so you can separatethem from the own company..

Denna studie fokuserar på effekten av IFRS/IAS på earnings management. Huvudsyftet är att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har påverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras är åren 2002-2008. För att identifiera earnings management används den modifierade Jones-modellen som går ut på att detektera förekomsten av godtyckliga periodiseringar som ett mått på resultatmanipulering. Vi kontrollerar även för om variablerna storlek och bransch kan förklara förekomsten av företeelsen före och efter införandet av IFRS/IAS.

Följande rapport ingår som en del av managementprogrammet på magisternivå inom ämnet företagsekonomi på Ekonomihögskolan vid Lunds Universitet. Rapporten innehåller reflektioner och kunskaper utifrån de praktiska erfarenheter vi fått under det projekt vi genomfört åt Sparbanken Finn kopplat till teori inom företagsekonomi. Projektarbetet på Sparbanken Finn innebar en kartläggning och analys av 14 skandinaviska banker med fokus på dessa bankers fundingstrategi. Vi vill även med denna rapport förmedla vår definition av management genom att åskådliggöra denna i en modell. De managementaspekter som presenteras i modellen är styrning, ledning, utveckling och situationsanpassning.

The purpose of this ideology critical study is to investigate the hidden content in the reform Gy11 and compare it with the concept new public management. After the clarification of the hidden content, we compare the structure of the organization in Swedish high schools with the structure in public sector called new public management. The main questions of this study are the following: Is it possible to see the foundation of new public management in the Swedish high schools when it comes to the views of knowledge and the formation of goals? Which similarities can we find when we look at the organization new public management and the Swedish high school?The result showed many similarities, both regarding the views of knowledge and the formations of goals. The structure of new public management has been largely implemented in the Swedish high schools and the schools now focus more on instrumental knowledge rather than universal knowledge based on understanding.This is not surprising due to the social progress.

The global climate-change means increasing mean-temperature and higher precipitation in Sweden, which leads to shorter periods of frozen ground in the forest. At the same time the harvesting machines are getting bigger and more powerful. The forest industry aim at an even wood flow, and the ground damage has to be as low as possible. The two biggest causes for ground-damage is the bearing capacity of the forest ground and the ground-pressure of the harvesting machines. The aim of this study was to find out some rules for the machine choice considering ground pressure, when harvesting on ground with low bearing capacity.A field study, using a Valmet 890.3 forwarder, was carried out where different ground pressures and their effect on the ground were tested on two different types of ground.Additionally, an inventory of damaged harvesting grounds was made.

The aim of this study is to enhance the knowledge of target and performance management?s effects on the judiciary. In the past decades there have been a number of reforms in the general public sector of many countries. The management philosophy often used to describe these public sector reforms is called New Public Management (NPM). One main theme has been an increased focus on the management control systems, for example a greater emphasis on target and performance management.