The cost of forwarding corresponds to about one tenth of the forestry industries raw material cost. This gives a motive to do good follow-ups to get a good overview of the forwarding distance and, thus, enable improvements. Follow-ups are also justified by the possibility to make more accurate calculations of the harvesting costs, if better estimations of forwarding distance are achieved. Today (2009) Stora Enso has GPS and vehicle-computers in most of their forwarders. These are used mainly for the forwarder to follow the tracks of the harvester and for the planning leader to see how the forwarder has been driving within the stand.

The purpose of this literature study was to investigate the possibilities to improve longevity and stayability of beef cattle with breeding. The breeding goal for beef breeds is to produce animals with high capacity for growth and good feed efficiency. Longevity and sustainability are two important features to include in the breeding goal. If longevity is increased each cow can produce more calves and the number of female calves used for recruitment can be reduced and only the best heifers need to be selected for breeding. The benefits of longer life is that it lowers the costs of recruitment animals, it increases the number of young animals that become available for slaughter, and it increases the proportion of high producing animals in the herds.

 Title:Transshipment Terminal ? A study of environmental effects from the introduction of a transshipment terminal and a route planning system in the municipality of Kalmar Examiner:Andersson, PetraKey words:Transshipment terminal, route planning, environmental impact Purpose:The study aims to examine how a transshipment terminal and a route planning system may have implications for the municipality of Kalmar from environmental concerns. Methodology:The thesis is a case study on the municipality of Kalmar. A positivistic -and an objectivistic approach have been used. The strategic approach that was used was quantitative.

To meet the needs and demands of the costumer, accurate information about how much is available in stock is necessary. When the information in the system does not match the physical inventory, inventory inaccuracy occurs. Inventory inaccuracy is common among companies and may contribute to increased labor cost, excess inventory, production disruptions, waste of time, late deliveries, poor service and lost customers.The purpose of this study is to identify contributing factors to inventory inaccuracy for business with outdoor storage. The study also aims to investigate how efficiency factors can reduce the inventory inaccuracy for business with outdoor storage.A case study was conducted to answer the purpose. A company in the steel industry was chosen to examine inventory inaccuracy on business with outdoor storage.

The importance of energy- and environmental issues has increased, and the work towards reducing carbon dioxide emissions plays a major part. The European Union has set up goals for the membership countries to work towards this to happen. The carbon dioxide emissions in Sweden have been reduced the last few years, but there is still a lot to do. About 30 per cent of Sweden?s carbon dioxide emissions generate from energy usage related to housing, this is why the housing sector is of interest to examine.

This thesis describes how the development of a mechanical enclosure to an alarmsystem proceeded. The project was made on behalf of Inferno Light Indusec AB.The goal set to this housing would offer a home alarm in which Indusec?s uniquesound system would give the customer a new alternative on the market. They wantedto, among other things, create an aesthetically but at the same time affordable alarm.The aesthetic theme is something that is missing in today?s market.

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.

Dooria Sweden AB is one of the main door- and doorframe manufacturers inSweden. They deliver door frames for indoor use for project oriented buildingsites, for these types of building sites the doorpost comes pre-assembled. DooriaAB wants to minimize transport to reduce impact on environment and theTransportation costs of pre-assembled doorframes, this thru simplifying themethod of assembly.The main purpose of this thesis has been to develop a prototype solution thatbrings the three parts of the doorframe together with the same properties regardingstability and tightness of joints as the current method of assembly. A profile ofdemands and wishes were created in collaboration with Mårten Dragstedt, DeputyDirector of Dooria Sverige ABBy following the chosen method the authors have been able to produce a fullyfunctional prototype that meet the demands that were put on the product. Catia V5R20 has been used as an aid during prototype construction and virtual tests.

Energy costs are high nowadays and that is the reason why the energy consumption needs to become as small as possible in most of the companies. To accomplish the small energy usage one needs to map the energy flows, study them and monitor them. One method that can be used for this is energy balance calculation. The method gives an opportunity to separate different energy flows and see where each flow is heading. There is also another method which is more advanced than energy balance calculation.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The purpose of this bachelor degree thesis is to analyze technical issues associated with an implementation of a low sloping trash rack with narrow spacing. A hydropower plant in Umea?lven was used as a case study. The basis for the study was a model where trash racks were dimensioned for inclinations between 25 and 45 degrees. Corresponding head loss, durability and water speed through the rack were then determined for each inclination.

Purpose: The purpose of the investigation is to give an insight to hot the EU legal environment in the field of vertical relationships influences the competitiveness of the 2nd tier of the automobile industry. Conclusion:It follows that European legislation has succeedded in raising the competitiveness by breaking down the powers of the predominantly more powerful companies that the 2nd tier players do business with and by giving companies sufficient leeway to act. The comment must be made here that serious problems due to a power misbalance might still exist yet are not uncovered. In the course of my research I have found a lack of issues in my subject field. These problems however would have a more structural and economical cause, dealing with these problems would fall outside the boundaries of the competence of European competition legislation.

The Swedish government has a goal of achieving a fossil-free vehicle fleet in 2030. Heavy transport constitutes a significant part of Sweden's transportation sector and the vehicles are driven almost exclusively by fossil fuels. Siemens has developed eHighway, a concept for electric road systems enabling electrification of trucks, in order to reduce the environmental impact of heavy transports. This study aims to investigate the potential that eHighway has on transporting iron ore from the mine of Mertainen to a processing plant in Svappavaara. Electrified trucks are compared with conventional trucks, and diesel and electric trains.The evaluation was made with respect to energy consumption, environmental impact, and cost.

Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

The following article consists of two parts; one part is about house construction and the other is a specialization about radon. The house construction part describes how to project a house from start. It contains the conformation of the house, the installations needed, calculations considering the strength of the construction, energy calculation and what materials were chosen. Calculations considering the costs of building and operate the house has been carried out. The result showed that the house would cost approximately two million Swedish kroner to build and thirteen thousand kronor a year to operate.