To effectively manage a forest resource for both economic and other values good planning is required. The problem is complex since you want to know which forest to cut and when. Often a hierarchical planning structure is applied, including strategic (long-term), tactical, (medium-term) and operational level. Today SCA Forest is one of few forestry companies in the northern Sweden with an integrated forest wood supply and industry. The goals of the company are to supply their own industries with wood and to manage the resources of the forest through a long-term perspective with satisfactory profitability.

The purpose of this Master?s thesis is to describe and analyse the development of the public and the study circle libraries in the district of Kolbäck during the period of 1913-1954. The factors important for the library development described in sub-questions are: financing, locality, staffing, stock of books, book-lending level and uniting district effects. I use a hermeneutic interpretation model of interaction between the parts and the wholes, between reasons and results. This research leans mainly upon material which is sent to be deposited in archives in Hallstahammar, Västerås and Grängesberg.

The focus of this project was to characterize the occurrence of ESBL-­?producing bacteria in two irrigation water ponds in Southern Sweden. Samples were taken from two ponds nearby each other, from which analyses were made based on levels of community and individual isolates. Community samples were used for attempts for characterization of resistance patterns in irrigation water using the Omnilog PM-­?plate system. The growth of community microbiota in the presence of the following antibiotic substances was assessed; amikacin, gentamicin, kanamycin, penicillin G, ampicillin, piperacillin, trimethoprim, potassium tellurite and ciprofloxacin. Isolates were pure cultured using semi-­?selective media: LB, Rainbow Agar, mEnterococcus, 0.1 TSA and VRBD. A total of 177 isolates were isolated randomly. Each isolate was identified using the Omnilog GENIII-­?system of biochemical characterization. Further, the isolates were tested on Brilliance ESBL-­?agar for their ability to grow. Out of the total number of isolates, 30 were selected, preferably Enterobacteriaceae or Pseudomonas spp., based on their high similarity to library strain during the identification in the Omnilog-­?system. These were further characterized using Etest-­?sticks. Three selected strains were picked for further analyses using exogenous isolation for attempts to simulate horizontal gene transfer, and Omnilog PM-­?panels containing various antibiotics of interest. Selections of samples were chosen for molecular tests targeting plasmid-­?borne resistance genes CTX-­?M1, CTX-­?M2 and SHV. The method for assessing community-­?resistance patterns showed ambiguous data that was difficult to interpret; further optimization is recommended. For all tested PM-­?plates, generally greatest differences between substances were found among wells with the strongest concentration of antibiotic substance. A total of 175 isolates displayed ability to grow on ESBL-­?agar. Etests confirmed ability of isolates to resist many ?-­?lactam antibiotics and many were clinically resistant to certain substances. No plasmids were transferred during exogenous isolation. During molecular tests, a few matches were found for the CTX-­?M1 gene. Isolates analyzed with Omnilog PM-­?plates showed resistance to most compounds tested. The isolates showed greatest resistance toward penicillin G, ampicillin, amikacin, kanamycin and trimethoprim. In the study, it was established that resistance among bacteria was frequently occurring in the irrigation water, and ?-­?lactamase producing bacteria was very common. Extended studies are needed to assess the frequency-­? and occurrence of horizontal gene transfer (HGF) in this environment. Although some potential corresponding data is found, it is at this point not possible to determine whether the resistances are due to antibiotics used in veterinary medicine, human medicine or one additional reason is travel and trade. in irrigation water using the Omnilog PM-­?plate system. The growth of community microbiota in the presence of the following antibiotic substances was assessed; amikacin, gentamicin, kanamycin, penicillin G, ampicillin, piperacillin, trimethoprim, potassium tellurite and ciprofloxacin. Isolates were pure cultured using semi-­?selective media: LB, Rainbow Agar, mEnterococcus, 0.1 TSA and VRBD. A total of 177 isolates were isolated randomly. Each isolate was identified using the Omnilog GENIII-­?system of biochemical characterization. Further, the isolates were tested on Brilliance ESBL-­?agar for their ability to grow. Out of the total number of isolates, 30 were selected, preferably Enterobacteriaceae or Pseudomonas spp., based on their high similarity to library strain during the identification in the Omnilog-­?system. These were further characterized using Etest-­?sticks. Three selected strains were picked for further analyses using exogenous isolation for attempts to simulate horizontal gene transfer, and Omnilog PM-­?panels containing various antibiotics of interest. Selections of samples were chosen for molecular tests targeting plasmid-­?borne resistance genes CTX-­?M1, CTX-­?M2 and SHV. The method for assessing community-­?resistance patterns showed ambiguous data that was difficult to interpret; further optimization is recommended. For all tested PM-­?plates, generally greatest differences between substances were found among wells with the strongest concentration of antibiotic substance. A total of 175 isolates displayed ability to grow on ESBL-­?agar. Etests confirmed ability of isolates to resist many ?-­?lactam antibiotics and many were clinically resistant to certain substances. No plasmids were transferred during exogenous isolation. During molecular tests, a few matches were found for the CTX-­?M1 gene. Isolates analyzed with Omnilog PM-­?plates showed resistance to most compounds tested. The isolates showed greatest resistance toward penicillin G, ampicillin, amikacin, kanamycin and trimethoprim. In the study, it was established that resistance among bacteria was frequently occurring in the irrigation water, and ?-­?lactamase producing bacteria was very common. Extended studies are needed to assess the frequency-­? and occurrence of horizontal gene transfer (HGF) in this environment. Although some potential corresponding data is found, it is at this point not possible to determine whether the resistances are due to antibiotics used in veterinary medicine, human medicine or one additional reason is travel and trade..

This paper includes astudy of the mutual fund market investors during a selected timeperiod. The reader is given a descriptive picture of how people in different age groups have  acted  in  conjunction  with  the  last  major  financial  crisis.  It  has  been  studied whether people in the different age categories have saved,purchased or sold during this time  period  based  on  theories  and  analytic  material  from  one  of  the  largest  fund operators in Sweden. The result enlightens people?s activity and risk appetite in relation to the fund market. The essay results in an explanation of the underlying cause of the behavior        of         the         people         in         the         different         age         categories.The paper assumes that the market is cyclical and that more crises will occur in the future.

If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

This master thesis in energy optimization was made during the autumn of 2006 at Käppala wastewater treatment plant in Lidingö, Stockholm. A preceding thesis, where all electricity consumption was mapped, showed that the aeration in the biological treatment is the single largest consumer in the plant, and it is therefore of interest to reduce this cost. The oxygen control strategy used at Käppala WWTP is working well from a nutrient removal point of view, but not from an economic one. The last aerobic zones have a very low oxygen consumption during low loading periods which give rise to enhanced dissolved oxygen concentrations with excessive costs and reduced denitrification as a result. But also during periods of normal loading unnecessary high oxygen concentration are sometimes given.By modifying the aeration control strategy three full-scale experiments have been made, with the intention to reduce the air consumption.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Blast furnace is the heart of every steel plant. Steel production is based on the blast furnace process, as it is where the iron is extracted from the iron ore and turned into liquid iron, which will subsequently be used to make liquid steel. Therefore, without hot iron, steel can not be produced. Blast furnaces in this process are supplied among others with pulverized coal. Raw coal should be prepared for the blast furnaces in the form of fine coal powder.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

I takt med att Internetanvändandet ökar på bekostnad av andra medier blir Internet alltviktigare som marknadsföringskanal.Att synas på Internet har tidigare främst åstadkommits med hjälp av så kallade bannerannonser.Numera finns det en mängd andra sätt för att kommunicera med sina kunder somtill exempel e-postmarknadsföring och marknadsföring genom sökmotorer.Av alla varianter av marknadsföring på Internet är sökmotormarknadsföring den marknadsföringsform som växer överlägset snabbast. Det finns två varianter av sökmotormarknadsföring: vanliga annonser i form av länkar som presenteras vid sidan av sökresultatet ochsökmotoroptimering. Sökmotoroptimering, som företrädesvis behandlas i den här utredningen,syftar till att ge webbplatser höga placeringar i sökmotorer som Google, Yahoo ochMSN Search.Eftersom sökmotoroptimering, även kallat search engine optimization eller SEO, är en mycketkomplex verksamhet är det svårt för företag som vill köpa den här tjänsten att veta hur manskall gå tillväga för att få tag på en kompetent konsult. Vad som komplicerar saken ytterligareär att det har framkommit att många sökmotormarknadsförare har använt otillåtna metoder föratt ge sina kunder höga placeringar. Dessa metoder kan visserligen vara mycket effektiva menom det upptäcks riskerar både konsulten och kunden att bli utslängda ur sökmotorernasregister, även kallade index.

Sönderdelning och transport av GROT (grenar och toppar) kräver dyra maskinsystem samtidigt som efterfrågan av sortimenteten varierar kraftigt under året. Det är därför svårt att planera flöden av GROT-flis effektivt och samtidigt välja rätt maskinsystem. AB Karl Hedin är en sågverkskoncern lokaliserad i Bergslagen. De äger fyra sågverk varav tre är sverigebaserade. De levererar även GROT-flis till flertalet värmeverk och har ett behov av ett beslutsstöd som underlättar sortimentets flödesplanering och föreslår maskinsystem. Projektets syfte var att skapa ett användarvänligt enperiodsbeslutsstöd med mål att maximera den totala vinsten och genom detta kvantifiera GROT-flisflödets förbättringspotential. Nio månaders historiska flödesdata kartlades och användes som jämförande testperiod. Genom en fallstudie bestående av två scenarier analyserades optimeringar med månadsvisa, kvartalsvisa och säsongsvisa (9 mån) optimeringshorisonter: 1.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

The demand for renewable energy is increasing in Sweden. This consequently increases the pressure for and willingness to pay for forest fuels. One method to extract forest fuel from suitable commercial thinnings is the "long top method? (LT-method). With this method saw logs and non-delimbed tops are recovered, i.e.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

Intresset för sömlösa stålrör med stora ytterdiametrar i förhållande till tunna väggtjocklekar har ökat tillsammans med att högre hållfasthet i olika stålsorter tillkommit. Detta gör det möjligt att tillverka lättare, billigare och mer materialeffektiva stålprodukter med samma eller högre hållfasthet som tidigare.Denna nya utvecklingsriktning medför förändringar och utmaningar i en av företaget Ovakos produktionslinor i Rörverk 5 Hofors, vilket de har behov av att samarbeta med maskinkonstruktionsföretaget BEKAB för att utvärdera och utveckla.I Ovakos produktionslina i Rörverk 5 finns en del av ett asselvalsverk som kallas för "förreducerare". Denna del av asselvalsverket ser Ovako ett stort intresse i att utvärdera och utveckla för att bättre anpassas till den nya utvecklingsriktningen.  En känd utmaning hos förreduceraren sen tidigare är att den från början är framtagen för att reducera ner ett kvalitetsproblem hos rörprodukterna som kallas för trattbildning. Projektet fördjupar sig därför inom trattbildning för att bättre förstå grunden till förreducerarens nuvarande design för att därefter genomföra en redesign av förreduceraren.I en nulägesanalys av nuvarande förreducerare framkommer ett flertal olika produktionsutrustningsproblem med tillhörande kvalitetsproblem hos rörprodukterna. Projektet väljer därmed att fokusera på de produktionsutrustningsproblem som ger störst effekt för förreduceraren om de löstes.