An increased demand for processed goods on the property market has contributed toinvestments within the Swedish sawmill industry. The purpose with this study is to make amarket investigation of pre cut lengths within a defined geographic area. The constituent forthis investigation is HAL (AB Hilmer Andersson) who invests in a new plane facility and twofinger jointing machines in affiliation to their sawmill in Lässerud, the vest part of Värmland.To investigate the demand of pre cut lengths and identifies the value creating factors and costfactors which the customer within the segments industry and property market perceive, havedifferent customer value theories been used. Theories of customer value and the theory aboutoffering has been the source of creating the qualitative interview with a selection of currentand new potential customers for HAL.The result of the study first gives an introduction of HAL?s new offering and a description ofHAL?s current customers, which gives the reader an understanding of why searching for newcustomers is made in the defined area.

This thesis examines the underlying components that affect consumer behavior regarding organic food. The thesis theoretical framework is based on Ajzen and Fishbein?s The Theory of Reasoned Action combined with theories regarding involvement and routine purchases. The empirical material is based on a desk research with 19 research papers between the years 1994 till 2009 and sales statistics over organic food.  The thesis conclusion shows that the underlying components when looking at attitude towards conventional food are price, taste, expiration-date and healthfulness. While the components for involvement in organic food is the environment, personal health and supply.

The Swedish potential of electricity production from roof mounted solar panels has been determined in three steps: accessing the existing roof top areas, simulating the amount of electricity solar panels can produce on these areas and finally analyzing how large the necessary economical change is to make the solar cells profitable.The total existing amount of roof top areas are 319 square kilometers and the area distribution follows the distribution of people. This leads to an installed power of 47,9 GW which are expected to produce 49,0 TWh electricity per year. If the quality of the electricity is prioritized the highest the power is reduced to 3,7 GW, generating 3,8 TWh yearly, but if the hosting capacity is calculated from Sweden?s total electricity need, the capacity is 42 TWh per year.Today, solar panels are not profitable in Sweden for houses, even though there is a subsidy of 35 % of the investment costs, discounted in 25 years. The profitability is calculated with a cost of capital of 5 %, a price on electricity of 1 SEK/kWh and an investment cost of 20 SEK/Wp.

I takt med ökad globalisering och konkurrens, runt om i världen, har kundernas preferenser förändrats. Detta har gjort att företagen måste kunna kalkylera bättre med faktorerna pris och kvalitet. Mot bakgrund av detta behandlar denna uppsats i vilken omfattning stora sågverksföretag arbetar med kalkylering i sin ekonomistyrning. Dels har jag beskrivit den arbetsgång som tillämpas vid kalkylering i branschen och dels har jag jämfört denna med arbetsgången vid så kallad ?target costing? (målkostnadskalkylering).

SNA Europe?s handsaw concept is called ?Bahco Handsaw System? and is constituted by a saw handle with the possibility to switch between different saw blades. The sales of ?Bahco Handsaw System? products have not achieved the desired results probably due to the high price. Developing a more cost efficient handle, enabling a lower consumer price of the product, is assumed to increase the sales volume.

This report will point out the income for a scania plant production farm, this has been estimated through a case study. The outcome of this report will later be used to calculate a reasonable leasehold charge. This case study is solitary based upon this particular studied farm, at this very point, and can therefore not be used as a general guide. The reason why this particular scania plant production farm has been selected, is because the author is born and raised at the farm and has the intention to run the farm in the future. The chosen farm for this report is based in the southwest of scania and cover 300 hectare of plant production. The crop rotation consists of autumn wheat, sugar beats, spring wheat, spring barely, winter rape and fallow. The farm owns all machinery required.

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

Bakgrund och problem: Sverige har stora skogstillgångar i förhållande till antalet invånareoch skogen har historiskt sett spelat en viktig roll för den svenska ekonomin. Under de senasteåren har branschen kännetecknats av låg lönsamhet. En verksamhetsgren har dock haft enpositivare utveckling - sågverken. Ett av företagen inom den så kallade sågbranschen, RörvikTimber, tillhörde under 2007 en av börsens absoluta kursvinnare. Därefter har börskursenfallit och aktien är idag lägre värderad än vad den var före uppgången.

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.

The avowed aim in this project was to see how the Swedish egg production is today. My first question was if the Swedish egg producers egg production turn a profit. I have done five after calculation at five different egg producers with different systems from case to case. The difference has been the living system, the fodder and the egg price. They made a report in Uppsala, Sweden (Hoffman & Andersson, 1996), where the look forward to a Swedish cage ban and made calculations after that coming ban. After that they lift the Swedish ban of cages and the egg producers could invest in new cages who called the decorated cage.

As a result of increased property prices on apartment buildings in Halmstad many local investors thinks that the market behaves illogical. This because these investors can?t find any profitability in many real estate transactions. The valuation between different investors on the same object therefore goes their separate ways. One example of this is a property in central Halmstad which starting price was about 23 million SEK.

Målet med detta arbete var att belysa skillnaderna mellan ett fyravåningshus med trä- respektive halvprefabricerad betongstomme ur ett tekniskt perspektiv för att utröna vilket stomalternativ som är att föredra.Faktorer som belystes var:Tjocklekar på bärverksdelarLängsta möjliga spännvidderInstallationsmonteringElementmonteringGrundstorlekLjudisolerande förmågaRisk för fuktskadorBranddimensioneringProjekteringskomplexitetBygghandlingar från ett befintligt flerbostadshus med trästomme erhölls och analyserades, och ett hus med likvärdig stomme av betong projekterades.Bärverket med halvprefabricerad betong dimensionerades efter rådande Eurokoder och detaljer utformades enligt gällande lagar och regler samt erkänd branschstandard.Ur de tekniska perspektiv som avhandlats i denna rapport väger fördelarna med betong något tyngre än träalternativets fördelar trots att egenskaperna i vissa hänseenden är mycket lika.Betongalternativet ger stora fördelar vad gäller brand och ljud och är samtidigt enklare att projektera, medan trä har sina fördelar i montering och grundläggning. Att välja en stomme av trä till ett flerbostadshus verkar också ha fördelar i de icke avhandlade aspekterna, t.ex. miljö och arbetsmiljö.För att uppfylla ljud-, brand- och fuktkrav i ett trähus krävs det avancerade byggsystem som innebär stor komplexitet i projekteringen vilket kräver ett nära samarbete mellan träprojektör och fabrikör. .

To understand the motives, and perhaps more importantly the barriers, for farmers to convert from conventional to organic farming is of great interest for policy makers as well as for academics. In Sweden and in other EU countries, proposed targets of the area in organic farmland have failed to be reached in spite of different kinds of policy measures. Most studies agree that the average profitability seems to be comparable to or better in organic than in conventional farming. This would indicate that there must be other factors of importance which can explain the low particiapation rate. A higher perceived risk in organic farming with respect to yield and price is frequently brought up as a potential explanation within a qualitative framework.

Transport, inmätning och lagring av timmer på timmerplanen är kostnadskrävande aktiviteter som påverkar svenska sågverks ekonomi i hög grad. I och med detta har flertalet svenska sågverk på senare år sett över internlogistiken och investerat i beslutsstöd på timmerplanen. Kåge sågverk som ägs av Norra Skogsägarna har i och med investering av en ny såglinje ökat produktiviteten på sågen. Sågverket har en brant stigande utvecklingskurva och vill se över arbetet på timmerplanen för att möta produktionsökningen. Syftet med denna studie är att göra en nulägesanalys av Kåge sågs timmerplan samt föreslå en ny timmerplansdesign.

The purpose of this paper has been to find out what motives buyers of forest property has for there purchasse, what competence they have in economics and forestry, and what analysis they had done before the purchase. The study is based on interviews with nine different buyers from two geographical areas, five from Hälsingland and four from Småland/Skåne. A forest property is a property where the value to 100 % consist of forest. A part from the interviews every purhase has been analysed in comparison to an estimation of the yield value. The theoretical yield value was estimated with a computer programme.