At the time being there is limited experience within turbine decommissioning in Sweden and the economic effects are unknown. Despite this, there are expectations that revenues generated by sales of materials will cover decommissioning costs. The model developed identifies thirteen parameters that vary between different types of turbines and that affect the economic consequences of decommissioning. The three most important parameters are turbine location, tower material, and the scope of decommissioning. Trends in the wind energy industry show that these three factors are developing in a manner that increases decommissioning costs dramatically.

SUMMARY Establish a pasture There is many valuable nature and culture landscapes in Sweden that has developed during a long period of time, throw natural processes or human use. Unfortunately lot of these are disappearing. My thought with this work is to explore the possibility to establish new areas with similar qualities. The motive for this is that attractive countryside biotopes are well worth to use as model to enrich the urban landscape. Another thought has concerned the people that establish, build and manage landscapes and parks. They often have varied views, both coming from a difference in background and previous experiences.

The work is conducted in cooperation with LRF Konsult. The data has been collected thru a survey involving 145 landowners in Östergötland. The study is aimed at landowners how owns at least 400 ha of land. The purpose of this study is to find out how large landowners choose brokers when they are looking to sell their property. The purpose of this work is to find "larger landowners' needs / choices of Realtors. The questionnaire consisted of 16 questions, and asked to investigate the seller's most important factors when they select brokers.

The global wood pellet market has seen a rapid growth after the adoption of the Kyoto protocol and the renewable energy incentives created within the European Union. The global consumption of wood pellets reached 13,5 million tonnes in 2010 and several experts estimate the consumption to be between 35-50 million tonnes by 2020. These forescasts raise the questions which regions that can supply this vast amount of wood pellets and what the conditions are for producing it. This study evaluates the conditions for wood pellet production and export from British Columbia, on Canada?s west coast, focusing on existing industry structure, raw material supply and the distribution chain.

During the second part of the 20th Century celebrities became more commonly used for commercial purposes as they could enhance purchase intentions, word-of-mouth- intentions and change attitudes towards brands and products. Over the last few years blogs and bloggers have become more and more used for product placing and the bloggers? power over consumers? behaviour has grown rapidly. The aim of this study is to compare a celebrity?s and a blogger?s impact on consumer behaviour and try to understand the underlying reasons why they do have such power over their audiences.

Each year, Heterobasidion spp. is a major cause of economic losses to forestry in the northernhemisphere, including Sweden. New results indicate that pre?commercial thinnings could be at riskfor Heterobasidion spp. infections.

Den hårda konkurrensen på trävarumarknaden har tillsammans med en tuff valutasituation gjort att svenska sågverk drabbats mycket hårt. SCA har tvingats stänga sina sågverk i Vilhelmina och Holmsund bland annat på grund av valutasituationen. Enligt Jonas Mårtensson (VD på SCA Timber) befinner sig svensk sågverksindustri i den värsta situationen på fyrtio år. Huvudsyftet med examensarbetet var att jämföra olika logistiklösningar för att på ett kostnadseffektivt sätt transportera frigjorda grantimmervolymer i samband med nedläggningen av Vilhelminas sågverk. Problemet löstes i tre faser: ? Kalkyler uppdaterades och skapades för de ingående kostnadsparametrar som behövdes för att räkna ut hanterings- och transportkostnad av skogsråvaran från främst Vilhelminatrakten.

SammanfattningTitel:Redovisningsproblematik i gruvbolag noterade på stockholmsbörsen ? en praxisstudie Nivå: D-uppsats i ämnet företagsekonomi Författare: David Åsenlund och Martin Hammarsten Handledare: Arne Fagerström Datum: Maj 2014 Syfte: Syftet med denna studie är att ge en bild av hur gruvföretag noterade på Stockholmsbörsen tar sig an valmöjligheter som finns i nuvarande redovisningsstandarder. För att kunna ge en bild identifieras faktorer som påverkar redovisningspraxis. Genom att göra detta kan studien hjälpa till att skapa en bredare medvetenhet hos användare av de finansiella rapporterna. Metod: Studiens syfte är att ge en helhetsbild av redovisningspraxis bland g ruvbolag som finns noterade på Stockholmsbörsen.

This project includes development of new packaging for dry spices and an investigation of how to automate the production line. The preliminary investigations show needs of an environmental friendly packaging possible to re-close. After screening for suitable materials three concepts were developed, a stand-up pouch, a plastic jar and a metal can. The pouch was excluded in a concept choosing process. In this process it was also decided to further develop the metal can concept.

This study is case study of political participation among the Kani tribe from Kuttichal grama panchayat in the Thiruvananthapuram district in Kerala, India. The study is based on the collected data of 117 people of the Kani tribe living in four different settlements: Pankavu, Mangode-Valippara, Chonampara and Kaithode. The aim of the study is to examine the impact on political participation by different factors, which is done by the use of the quantitative method of cross tables. The study confirms previous studies in its conclusion that high status individuals, defined in terms of education and economic standard, are the group of the highest political participation, when this is defined as being involved in political work and holding a party membership. On the local political scene however, where political participation consists of participation in local assemblies and voluntary work, the impact of the examined variables are very limited.

Pellets produceras av sågspån som är en restprodukt från sågverk. Tillverkningen av pellets är en energiintensiv process. Mest energi används för att torka det fuktiga sågspånet från ca 50 till ca 11 % fukthalt. Torkningen är inledningsvis effektiv men vid torkning av sågspån under 20 % fukthalt minskar torkningens energieffektivitet. Efter att det torkade sågspånet malts i en kvarn konditioneras det med överhettad ånga innan det pressas till pellets.

The aim of this essay is to examine how the Internet functions as a communication channel to Event Marketing. We have investigated what makes the Internet unique as a communication channel for events and how Internet has been used for event marketing. We have mapped fundamental theories within marketing, media, communications and human-computer interaction, which together describe event marketing. We have carried out case studies on two event-marketing projects where the Internet has played a major role. The first project was XCT which is a project developed by the company Eventum AB.

Most often when developing a new system there is a need get a functioning testtool up and running. Including time, cost and resources the solution isn?t always obvious, developing your own or buy one ?of the shelf?. The purpose of this thesis is to study how a general testtool for executing functional tests should be designed to be reusable, be based on recognized knowledge and be able to fast and simple be customized for different types of systems. Key functions from the litterature is presented and used in the design of a testtool prototype.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.