The purpose of this study is to find out the viability in performing final felling in stands with high timber volume or if it´s more profitable to leave these stands to the next owner. Will he or she pay more for the standing stock then the industry? The prices of forest-land have increased significantly over the last couple of years in Sweden and some properties seem to go higher than others. Is this because of higher standing stock volume or can a certain volume/hectare bring a higher price? Maybe a combination of both? This study is based on the the sale-statistics for 2012 from real-estate agency Areal.

SyfteSyftet med denna studie var att ta reda på ifall patienter med en total proximal hamstringsruptur erhöll rätt diagnos när de sökte sjukvård. Syftet var även att se hur vården fungerade från skadetillfället till operation. Frågeställningar;Vilka vårdgivare träffade patienterna?Hur många vårdgivare träffade patienterna innan de erhöll rätt diagnos?Hur lång tid efter skadan fick patienterna rätt diagnos?Hur lång tid tog det från skadans inträffande till operation?MetodEn enkät konstruerades och användes på 26 patienter, varav 14 kvinnor. För att inkluderas i studien skulle patienterna ha genomgått en operation av total hamstringstruptur i Stockholm samt genomgå rehabilitering på Feelgood kliniken, Grev Turegatan, Stockholm.

Background: The reasons why this study is conducted is because of the latest recession in the global economy. The current recession has made a lot of companies more aware of its cost, and in order to fit the new harsher economic climate the companies has to be more cost efficient. In order to do so many companies choose to reduce their amount of employees. When this happens in a recession, most of the layoffs are an effect of reactive causes, such as lower incoming orders, and fewer customers. This leads to a problem for the companies that don?t know how these kinds of layoffs will affect the value of the company?s stock.

SAMMANFATTNINGÖvergödning har de senaste åren blivit en stor och omdebatterad fråga i många EU- länder.Även om problemen har minskat en del är detta inte tillräckligt, vi ser fortfarande fiskdöd,syrefria bottnar och giftiga algblomningar. Hur långt ska vi gå för att kunna övervinnaövergödningsproblemen? Genom olika sorters lagstiftning, ekonomiska styrmedel ochrådgivning har vi nått en bit på vägen, men fortfarande krävs det mycket arbete innan vi haruppnått målet. Jordbruket har pekats ut som en av de största källorna till övergödning pågrund av överskottet av kväve och fosfor som varje år urlakas ur våra jordbruksmarker.Inom EU finns sedan 1991 en gemensam lagstiftning; Nitratdirektivet. Syftet med direktivetär att minska nitratföroreningar och andra föroreningar från jordbruket, då dessa påverkarsåväl yt- och grundvatten som kust- och havsvatten.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

StoraEnso decided in year 2002 to build a pulp mill in the province of Guangxi, southernChina, and also establish eucalyptus plantations to provide it with raw material. By 2010StoraEnso controls about 90 000 of planned 120 000 ha, out of 75 000 ha is already plantedwith Eucalyptus.By using better genetic material, improve the tending, selecting the sites more careful and byusing a proper fertilization regime StoraEnso hopes to increase the mean annual incrementfrom today?s 25 m3/ha, on bark, to 35 m3/ha. This study is one part in this work to increase themean annual increment in the plantation.This master thesis is the forth in a series, that has followed up a fertilization trial that startedin spring 2006 when the trial was laid out and treatments decided. The aim with the trial is toexamine the production potential of Eucalyptus urophylla in Guangxi, southern China.

The residential and service sector in Sweden accounts for approximately 38% of the total energy usage and Sweden has an aim to reduce the total energy use by 20% by 2020 compared to 2008, which means residential sector will have to improve energy efficiency. As part of that a law was instituted by the Swedish parliament that all properties must have an Energy Performance Certificate (EPC) to thereby give the property owners a greater insight into energy use in their buildings and propose recommendations for energy-efficiency measures. On the EPC, a value on the building's energy performance in terms of energy use in kWh / m2 per year is declared, of which electricity is a share of it. Instructions on what to include in the amount facility electricity for running the facilities is regulated by the authority for building, Boverket while SVEBY has made an interpretation of the regulations in their report "Brukarindata bostäder" where they have a table on what should be included in the amount and what not to include.This report is a study of two similar apartment buildings, where one of the buildings recently underwent renovation, to see if the declared amount of energy for electricity, in the EPC, is consistent with the measured value, and whether there has been any reduction in facility electricity in the renovated building after the renovation.The result shows that the measured value of the building electricity was 2.6 kWh / m2 per year, 28,8 %, lower than the declared value in the building that have not undergone a renovation. Calculation of values from previous years (2011) by the same percentage of facility electricity as in the results of the measurements, 56.7%, it becomes clear that the declared value for facility electricity in the EPC of the renovated building do not correspond with reality and that there has been an increase in use of facility electricity after the renovation..

Syftet med uppsatsen är att undersöka om det finns ett samband mellan lönsamhet och storlek på rörlig samt total VD-ersättning i de största svenska aktiebolagen. I uppsatsen diskuteras även funna samband samt bakomliggande teoretiska förklaringar till VD-ersättningens storlek. För att undersöka om VD-ersättning och företags lönsamhet korrelerar utförs kvantitativa undersökningar med hjälp av regressionsanalyser för respektive år mellan 2002 och 2007. Populationen som undersökningen baseras på är de företag som i september 2009 var registrerade på Stockholmsbörsens segment Large och Mid Cap.Undersökningen resulterade i slutsatsen att inget samband mellan vare sig rörlig eller total VD-ersättning och lönsamhet kunde styrkas. Istället gavs indikationer om andra faktorer som påverkade VD-ersättningens storlek.

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.

Recent turmoil surrounding nuclear power as an energy source, especially since the accidentat Fukushima, has largely contributed to the debate of whether or not nuclear power should beused as an energy source. This study has examined the economic feasibility of replacingForsmark?s 3rd nuclear reactor with a bio fueled power plant, and find out how this could bedone.The power generation that has to be replaced is equal to 1170 MWe. To replace this, 6 largescaleCFB-boilers, each providing over 200 MWe, were necessary. In addition to this, eachboiler required their respective turbine sets, comprising one high-pressure-, and one lowpressureturbine with intermediate reheating capacities.Based on this, a rankine-cycle was modeled using the software EES, to be able to calculatethe total heat required in the power plant.

Discharge of inadequately treated waste water containing nutrients such as phosphorus and nitrogen as well as organic matter and bacteria is associated with a risk of eutrophication and contamination. The Swedish government has decided upon several Environmental Quality Objectives aiming to reduce the emissions of nutrients to water bodies.In Sweden, there are between 675 000 to 1 000 000 on-site sewage systems. Recent studies have shown that the function of small sewage treatment plants is in many cases insufficient. To prevent this regular service and supervision by a professional is needed. The focus of this study are small sewage treatment plants which use a technique where mechanical, chemical and/or biological reduction of pollutants is being used in the same facility to reduce nutrients in household wastewater.The aim of the study is to investigate how different municipalities ensure that small sewage treatment plants fulfill the requirements and reduce pollutants as efficient as the manufacturers claim.

Biogas is a renewable energy source that is produced by anaerobic digestion of organic mate-rial. In Sweden, biogas predominately comes from sewage water sludge and landfills or from organic waste of households and industries. Small scale digestion plants at farms are espe-cially expected to contribute to increased biogas production in the future. Biogas can be ob-tained directly in it?s raw form and used as fuel in a combustion chamber.

Calculations of net present value are based on a discount rate, which requires knowledge about the company?s cost of debt. A common way to do this is by observing the company?s credit rating, when no credit rating is given it?s possible to use a synthetic rating model based on quantitative data to estimate a credit rating. Thus, the aim of this study is to increase the understanding of which quantitative data, in terms of key figures, that can be used to explain the given credit ratings for companies from the Nordic countries.In developing the model, key figures found significant in previous studies are being tested for whether or not they are applicable for companies from the Nordic countries.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

With a larger awareness of the climate changes and increasing electricity prices, energy efficiency measures in the industry have become more common. By rationalize the activity and by the same time decrease the emission of greenhouse gases the company can both save money and reduce negative environmental impact. For the Swedish industries the electricity price have traditional been relative low, which has resulted in a considerable larger usage than other European countries. By a deregulation of the European electricity market the electricity price will level off between the countries, which will cause a higher electricity price in Sweden than we are use to. To prevent that the Swedish industry don?t lose competitiveness against the other European countries, it will require energy efficiency activities in all different forms.ABB Sweden has decided to decrease their total energy usage with five percent in two years.