This thesis reports on a case study of a forest company, Stora Enso, and their experience from a number of trials and experiments with ash recycling. A literature survey and a total of eleven in-depth interviews were carried out. Ash recycling was found to be the concern of three different divisions of the company. The pulp industry which produces the ash, the forest division which would be responsible for identifying land and spreading the ash, and Stora Research, which has had a major part in the design and implementation of research trials. Lacking an overall company decision on ash recycling the matter is left to the individual divisions.

This thesis describes how large Swedish companies finance their debt and identifies some factors that affect their decisions. The study is based on 10 well-known companies of which 9 are listed on Nasdaq OMX Nordic. The results show that the companies display several similarities concerning their debt structure and the factors which their choices are based upon. All companies in this study primarily use corporate bonds for their long-term borrowing, commercial papers for the short-term borrowing, and bank-facilities as back-up. There is a tendency that smaller companies in larger extent use bank-loans for long-term borrowing due to larger emissions costs when using market financing.

The purpose of this study is to explain how the value of sawn wood changes when sawn wood are cut in 30 respective 60 cm lengths. The raw material into the saw mill will mainly be bucked in 30cm and 60 cm modules. There will also be two alternatives where the timber will be bucked special lengths, 370, 490 and 550 cm but also in 490 and 550 cm.The method used for the study is to simulate both cutting and sawing the woods. For cutting the simulator Timan is used and for sawing the simulator Timberopt is used. When data is generatedfrom the simulators, calculations of some key figures is done and also how much the revenue need to be increased for the sawn wood in order to cover for the increased costs of changing sawn woodfrom 30 cm to 60 cm modulesThe conclusion is that the single biggest reason, impacting the value of the sawn wood is the cutting at the saw mill.When going from 30 to 60 cm modules, the impact will be that the customers to the saw mill must pay more to increase the revenue by at least 10% for the sawn wood in order to justifice the changein production.It is also possible to increase the value of the products further by bucking the timber in three lengths, 370, 490 and 550 cm, in order to get 12 % increase of the share of longer sawn wood (>= 480 cm)..

Each year, the coffee machines at Ericsson in Kista produce around 100 tons of ground coffee waste.The companies Coor Service Management, Löfbergs Lila and Selecta are all responsible for differentstages in the logistical chain in delivering coffee and, together with Ericsson, they want to increasetheir environmental benefit. The plan is to produce biogas through anaerobic digestion instead ofincinerating the coffee waste in a heating plant. The results are to be presented as different businesscases in which different biogas plants are compared with the reference case (heating plant),comparing costs and environmental impacts.There are two major environmental benefits from producing biogas; reduced carbon dioxideemissions from when fossile fule is replaced by carbon neutral biogas, and reduced emissions fromreturning digestate from the bio reactor to farmland instead of using industrial fertelizer.In order to determine the biogas potential in coffee waste, a couple of properties had to bedetermined in a laboratory. Properties such as the dry substance content, heating value, moisturecontent and ash content. The results show that 100 tons coffee waste could produce around 16 500Nm3 biogas which would contain 163 MWh.The biogas reactor and upgrade plant both need energy gas to function and uses around 14 MWh ofthe produced gas.

This report presents an investigation and a new design of Habo Ullspinneris old industrial premises. It is based on the owners visions and wishes, two questionnaires and also considering of the historical value.Habo Ullspinneri was founded in 1882 by Frans August Johansson and was moved to the location it has today, near Hökån in Habo, three years later. The electricity that the machines in the industry needed was extracted from the small river that is placed under the building. In 1960 there was a fire and the result became the end of the industrial activity that had taken place in the building.There is no steady activity in the building at the moment. It is nowadays temporarily used as an agriculture museum and as a store room.

The purpose of this degree project is to come up with a new package to Renat Brännvin for »Vin & SpritAB« and make the product more attractive on the market of bars, restaurants and hotels. The commissionhas included to decide the material of the package, whether it´s possible to manufacture the productand to make an estimation of the costs.The conditions that »Vin & Sprit AB« set up was to make the product attractive to a younger targetgroup, in this case people from 20 to 40 years old. As Renat Brännvin is considered to be a product of firstclass it´s of great importance that the package reflects the look of a premium product.At first we looked at the history of the company »Vin & Sprit AB« and Renat Brännvin. We decidedthat the package schould consist of a bottle, glasses and a device used when serving the liquor. To getinspiration before sketching we studied different kinds of bottles, glasses and serving devices.

The trend in milk production is similar in Sweden and across the world; the farms are getting fewer but increasingly bigger. The costs for hiring workers are increasing, which results in more cows per animal keeper. Sensors can then be a great tool for keeping track of animals which need special attention. With a reported decreasing fertility, sensors that can detect oestrus even at low levels can be especially helpful in bigger herds to pinpoint the cows that may be in oestrus. The number of farms with dairy cows that install AMS, Automatic Milking Systems, are increasing, and that also increases the need for sensors to control milk quality and composition when there is no visual control of the milk by a milker before milking starts.For the sensor data to be useful you have to have software designed to analyze and interpret the data to get relevant information that the farmer can use.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

Green roofs have seen a revival in the society of today. They provide many functions of which both society as a whole and the individual can take part. In particular extensive green roofs, that requires little or even zero maintenance, provides very valuable functions. Green roofs affect our environment and our economy in a positive manner as well as the physical expression of buildings. In this bachelor thesis the impact of green roofs on society has been examined throughout literature studies. The result as a compilation of contemporary research in this field is presented together with a discussion about the use of green roofs in general. The two major arguments for an extended use of green roofs are, the high stormwater retention capacity and the cost-benefits seen over time compared to a conventional roof.

The aim of the study was to describe how patients experienced communication, treatment and costs at the dental hygienist program at Högskolan Kristianstad. The study was based on a questionnaire that was made at the patient clinic. The questionnaire was conducted by the treating dental hygienist student after the treatment. The questionnaire was answered in the waiting room. Collection of the material occurred during the month of March in 2009.

This thesis investigates if a system for small scale electricity production located in anurban environment can be profitable. The work has been divided up into two parts,one extensive literature study and one case study. The purpose of the literature studywas to investigate the area, resulting in a choice of which technology to be studied indepth in a case study.In the case study a system containing small scale wind turbines and photovoltaicsmounted on Gränby Centrums roof was examined. From data containing wind power,wind direction and total irradiation, possible production from a system weresimulated. Three products of each technology were examined in the simulations.From the simulated production an economic analysis was carried out, this toinvestigate if a system is profitable.

When I got the opportunity to write this examination did I want to write about something that I both was interest in and also can use in the future. I think it?s going to be difficult to carry on the milk production with only 28 cows. I wanted to investigate the possibility to increase the herd of cows. I also wanted to compare this cost with a new cow house the cows where milked with a robot.

This thesis aims to develop proposals and models for a modular electronics construction to a future D250S Dual battery charger. The aim also includes investigation of possibilities to use some of Texas Instruments C2000 microprocessors. The reason for this is that CTEK SWEDEN AB wants to renew the present D250S Dual battery charger and lower the manufacturing costs. The thesis work has involved gathering theoretical facts for the development of a design on the modular electronic construction, the choice on which microprocessor to use, the choice of electronic components and facts about peripheral equipment to the D250S Dual. With the theoretical there has been developed different solutions to the proposed hardware and software solutions with comparisons in aspects of positive and negative.

The aim of this report is to discuss computer security in handheld computers and to find out the appropriate security level that must be implemented to be able to use handheld computers within the Swedish healthcare system. Most healthcare centers are using some kind of electronic journals for their patient´s data today, but there are still a number of clinics that are usingthe old paper-system. On a few places in Sweden the use of handheld computers at the clinics has already started, but in the United States the use of handheld computers in the medical area is already widespread and from this we can see a lot of different situations where it is useful and effective to work with handheld computers. The security demands on patient´s journals are high and regulated in both Swedish law and regulations from the National Swedish Board of Health and Welfare. The law does not have any substantial demands, but states that there should be an adequate security level based on the nature of the information and the costs.

In most countries, the dairy industry focuses on the volume of milk produced instead of its composition. This results in a high content of water and a lower proportion of fat and protein. A high proportion of water is not desirable when processing the milk into various dairy products like cheese, cream and milk powder. High water content also increases the costs for transport and storage, and also an unnecessary, albeit marginal, strains on the world?s water reservoir.