The cost of forwarding corresponds to about one tenth of the forestry industries raw material cost. This gives a motive to do good follow-ups to get a good overview of the forwarding distance and, thus, enable improvements. Follow-ups are also justified by the possibility to make more accurate calculations of the harvesting costs, if better estimations of forwarding distance are achieved. Today (2009) Stora Enso has GPS and vehicle-computers in most of their forwarders. These are used mainly for the forwarder to follow the tracks of the harvester and for the planning leader to see how the forwarder has been driving within the stand.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

This master?s degree project concerns the combination of a multi dwelling passive house with solar energy for the generation of electricity and domestic hot water (DHW). Different alternatives with either solar thermal systems or photovoltaic (PV) systems are compared with two reference alternatives producing DHW from electricity or district heating. The economical comparison uses a life cycle cost (LCC) perspective based on the present value of expenditures for investment, energy and annual operating and maintenance.The energy yields from the solar energy systems were calculated by hand and with simulation software. Calculation and dimensioning of PV systems were carried out with a software called PVSYST.

Bakgrund och problem: Från och med 2005 är det obligatoriskt för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas. Nu finns ett utkast till standard från International Accounting Standards Board (IASB) som är tänkt att förändra och förbättra gällande standard avseende segmentrapportering, IAS 14. Syfte: Att undersöka vad revisorer, företag och analytiker tror om den föreslagna förändringen av segmentrapporteringen och vilka konsekvenser det kan medföra.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

In the society there is different kind of people that belongs to different groups. The different groups that people belong to are depending on where you live, grow up, ethnic group, level of education and which economic standard you have. The subject of our composition is about children and teenager growth environment and about what society they belong to and how it affects their possibility to exercise. Our composition is built from the question: Are there any differences connected to exercise in an association compared to spontaneous exercise based on economic standard and what district of the city you live? To be able to find an answer to our question we have chosen to concentrate on three districts in the city of Helsingborg.

Sammanfattning Titel: Investeringsbenägenheten för M2M lösningar i drivmedelsbranschen Författare: Johan Apell och Tom Ohlsson, Blekinge Tekniska Högskola Nivå: Kandidat uppsats Handledare: Anders Hederstierna Nyckelord: Maskin till maskin, Machine to machine, Maskinkommunikation, M2M, Mobilitet, Investeringsbenägenhet, Investeringsbedömning, Standard, Beslut och Beslutsfattande Beskrivning av situationen Idag går endast ett fåtal av de aktiva företagen på M2M marknaden med vinst, och ett antal har gått i konkurs under det senaste året. M2M branschen tycks ha bristande kunskap om potentiella kundsegment och därmed har man svårt att identifiera sina kunders verkliga behov. Drivmedelsbranschen har börjat titta på M2M lösningar och inlett en rad pilotprojekt inom området. Få aktörer har dock fattat beslut om genomgripande satsningar på M2M lösningar. Hur ser drivmedelsbranschen på M2M lösningar och vilka hinder kan identifieras för detta synsätt? Syfte Att öka förståelsen mellan användare och leverantörer på en ännu omogen M2M marknad, genom att studera en specifik bransch.

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

Swedish agriculture stands in front of big changes the whole time. As a milking producer you have to adapt and develop the company to these changes and find the best solution. This potential is easy to find if you compare your company with other similar companies. Labour cost is the biggest cost in milking production after the cost for food. Today it is rather easy to measure how many hours per cow different system of cow houses needs, but we do not know so much about how many hours it takes to breed a calf. To learn more about the labour time with the calves during the first time after the calf was born, I made time studies on five different farms with calf hutches, automatic milk system, large calf boxes, and smaller calf boxes with teat buckets.

Construction projects are generally designed as a general contract or a complete contract. In a general contract the commercial contract that is being used is AB 04 and related advice and instructions, AMA AF 07. In AB 04 there is an insurance requirement that stipulates that the contractor shall take all risks and liability insurance for the contract where the client must be co-insured.Construction law is almost exclusively regulated by the various standard contracts, one of those is AB 04. The Construction Contracts Committe is an organization that has published the standard contracts in this area of law and also the advice and instructions to help the parties to understand the agreements. The insurance requirement occurs in an area of law that is complex and the meaning of the concept is not entirely clear, nor which of the parties? interests and responsibilities that are covered by the types of insurances that are provided by the insurance requirement.

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

This thesis is a product development project that was performed at Alfa Laval Tumba AB. In the past Alfa Laval have manufactured gas separators for engines where gas flows were cleaned from oil. A new business area for this kind of technology has shown to be the manufacturing industry where oil mist has to be separated from the vented air. Therefore a new and bigger design is needed to be able to handle the greater gas flows. A product like that would be a strong competitor on the market when the maintenance would be low in comparison to today?s equipment.During the project several concept suggestions were developed using customer interviews and research as input.

The report describes a measuring method for analysis of energy consumption measurement in microwave ovens. Concurrently that the awareness of the environment evolves the demands are growing for more power saving products. This is also counting within the Home Appliance business, which is Whirlpools business area. Whirlpool is therefore interested of launching microwave ovens with documented low power consumption. To be able to implement this, both asserted measuring equipment, that fulfils all demands, and a standard procedure is required.