The forest industry is one of the most important industry branches in Sweden. Since the demand of high precision wood deliveries has increased, the demand on a well constructed forest road net also has increased. A good road net gives the wood-supplier competition advantages and also increases its service level towards its customers, lumber-mills and pulp-mills. In some parts of Norrbotten, the road net is still insufficient and not yet built out enough, and that is why it is important to know how to act and where to improve the road net in these areas. The purpose of this thesis was to create a work-model for long term road planning in areas with no road net or a not yet complete road net. The model has been created in an ArcGis environment, where a long chain of tools has been tied together with the program ?Model builder?.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

Logistics is an important concept in the organizational context in which the planning of flows, services and products are treated. Logistics handles supplier management, supply of materials, production and distribution. The distribution of goods can be managed with different types of transportation depending on price and time aspects. The lowest transport cost for larger amount of goods is by maritime shipping. A common carrier used in transportation of goods is a standardized ISO- container.

Detta examensarbete har utförts hos Liko AB i Alvik, Luleå. De säljer främst personlyftar för rörelsehindrade människor, och deras kunder finns i Sverige och i ett 20-tal länder till. Logistikavdelningen på Liko AB har insett att transporter från dem till deras kunder är en viktig del i deras arbete. I dagsläget anlitar de till största del Schenker AB för transport och de har liten insyn i, och dålig kunskap om, den delen. Syftet med detta arbete är att kartlägga hur transport från Liko AB till kund fungerar i dagsläget.

ABSTRACT Introduction: During the past 40 years the ambulance service in Sweden has evolved from mainly being a source of transport to today?s high-tech caring facilities that enable qualified care to start already in the patient?s home. This first level of care is now provided by registered nurses and registered nurses with specialist training in pre hospital care.At the same time as the care provided is becoming more advanced, results from studies demonstrate that the amount of dispatches to patients that lack the need for ambulance care and transport is increasing. Nurses in pre-hospital care possess the knowledge, training and authority to perform an initial assessment of patients and also treat patients according to local and national guidelines. After the treatment it would sometimes be possible for the patients to remain at home without having to use ambulance transport to an emergency department or in other cases find other means of transport to hospital.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

Detta arbete kom till på inrådan från Jordbruksverket som tagit emot telefonsamtal från hästägare som haft problem med att få titta till sina hästar i samband med färjetransporter. Regelverket kring transport av djur är omfattande och detaljerat och man måste ta hänsyn till både den nationella djurskyddslagstiftningen och EU:s regelverk, Rådets förordning (EG 1/2005). Jordbruksverket var främst intresserade av efterlevnaden vad gäller de regler som hanterar tillsyn av hästarna samt ventilation och placering/fixering av transporten på färjan. Enligt transportföreskrifterna (DFS 2006:9) ska transporten placeras nära ett friskluftsintag och hästarnas tillstånd ska kontrolleras varannan timme under färjeöverfarten. Det är länsstyrelsens djurskyddskontrollanter som har i uppdrag att kontrollera lagens efterlevnad, både på land och till sjöss.Transport av djur ökar risken för lidanden såsom hunger, törst, obehag, smärta, frustration rädsla och oro.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

This thesis project focuses on the need for better tools for analyzing competition for forest fuels in Sweden, in particular how policy measures may influence the market and involved actors in different regions of Sweden. Raw materials from the forest have for long constituted important inputs in the Swedish forest industry. Today some of these raw materials are increasingly used as inputs also in bioenergy production, largely driven by bioenergy promoting policies, and there are signs of increased competition for forest fuels which may have various and uncertain effects on the industries in question. The thesis project explores the possibilities to adapt previously used forest sector equilibrium models into a new model suitable for analysis of Swedish forest fuel markets, called the Swedish Forest Sector Trade Model (SFSTM). The approach takes into account regional differences in supply and demand for 23 types of products produced and/or used by eight types of producers, plus consumers, in five different regions (four Swedish and one international).

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

SAMMANFATTNINGEnergianvändning under produktion av nya byggnader är en aspekt på den angelägna miljöfrågan, men än saknas både regleringar och undersökningar. I denna studie görs en jämförelse av energianvändning och utsläpp vid byggnation och transport av byggmaterial för två nybyggda hus ägda av Gavlegårdarna AB på Sjåaregatan 19 och Maskinistgatan 19: Gävle. Strand Etapp 2 kallas projektet på Sjåaregatan 19 och Maskinisten kallas projektet på Maskinistgatan 19 i denna undersökning. Målet för studien har varit att fastställa vilket av dessa två projekt som har haft lägst energianvändning samt utsläpp av växthusgaser vid resningstillfället, dvs. under projektens produktionsskeden.

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

Holmen Skog AB is an important supplier of conifer pulpwood to the Iggesund Paperboard mill. After logging and transport to the landing by a forwarder, the wood is loaded on trucks for further transport, often by using separate loaders. During this handling process considerable amounts of stone material is sometimes mixed into the pulpwood and this causes problems for the industry. The aim of this study is to identify which part of the chain from forest to pulpmill, that contributes the most to this contamination. Sizes and total volumes of the contaminating stones were also investigated.

In today's society, the availability of energy plays an integral part in our everyday lives. Unfortunately, the price of energy in Sweden has increased in recent decades. A large part of our energy consumption goes to heating modules for houses, where heating methods that depend on energy sources such as electricity, district heating, fuel oil, gas and biofuels are the most common ones. During the winter period, the increase in energy costs becomes significantly evident, especially for small property owners. This increase in energy cost is most noticeable for home owners with electric heating.This thesis is written at the Halmstad University, in cooperation with a company, which makes parts of this thesis confidential.