Sveriges skogsindustri är beroende av skogsmaskinentreprenörer för råvaruanskaffning. För att trygga försörjningen till industrierna, effektivisera och förbättra drivningstjänsterna är det viktigt att företagen i branschen är lönsamma. Syftet med den här studien är att identifiera hur lönsamma skogsmaskinentreprenörer i Götaland arbetar för att uppnå goda ekonomiska resultat. Med hjälp av gränsvärden för nyckeltalen avkastning på eget kapital, avkastning på totalt kapital, soliditet, nettomarginal och kassalikviditet identifierades de mest lönsamma skogsmaskinentreprenörerna. I en kvalitativ intervjustudie intervjuades företagarna om hur de arbetade med att leda sina företag, vad de ansåg vara den viktigaste framgångsfaktorn och deras syn på möjligheter till ökad lönsamhet. Tillsammans med tidigare studier formulerades faktorer och förbättringsområden som påverkar skogsmaskinentreprenörernas lönsamhet.

There are some students who leave their studies. How can this be explained? Are present day high school students satisfied with their choice of school or the courses they have chosen? How did they decide what to study in upper secondary school? The main focus of this study is to examine the factors that influence the decision making of young people when it comes to choosing schools, their educational ambitions, and finally their focus on grades in Upper secondary school.   The study is based on the quantitative method, extracting its results through a poll conducted at an upper secondary school. The target audience of this poll was students that are completing their second year.  A statistical analysis of the results was carried out and the results were then presented by relevant diagrams.

Modern semiconductor design methods makes it possible to design increasingly complex system-on-a-chips (SOCs). Testing such SOCs becomes highly expensive due to the rapidly increasing test data volumes with longer test times as a result. Several approaches exist to compress the test stimuli and where hardware is added for decompression. This master?s thesis presents a test data compression method based on a modified facsimile code.

Bakgrund: Betydelsen av en välfungerande bankverksamhet, och därmed även den ekonomiska styrningen däri, torde blivit allt större på grund av den accelererande globalisering som idag sköljer över vårt samhälle. Det faktum att de undersökta bankerna verkar på samma area med likvärdiga produkter är även det av stort intresse beträffande homogeniteten i den ekonomiska styrningen. Syfte: Syftet med uppsatsen är att analysera Sveriges storbankers centrala ekonomiska styrning i form av graden av decentralisering, användandet av budget samt valet av nyckeltal. Rapportförfattarna söker även analysera likheter och skillnader i dessa styrsystem då detta torde vara intressant eftersom de alla tillhandahåller liknande tjänster på en relativt mogen marknad. Genomförande: Det empiriska materialet består till lejonparten av intervjuer med nyckelpersoner inom de svenska storbankerna (FöreningsSparbanken, Handelsbanken, Nordea och SEB).

The system tungsten-oxygen has potential of being suitable for decorative coatings since ceramic coatings are often hard and wear resistant, and since modulations in oxygen content or incorporation of small ions could give bright colours. The aim of this report was to investigate the relationship between process parameters and  the properties of the films, with the wear resistance being of special interest.Samples with tungsten to oxygen ratios in the range of 100:0 to 25:75 at% were made using reactive sputter deposition, either with constant gas flow, or gas flow controlled by optical emission of the plasma. The hysteresis of the system, which means that a certain gas flow will cause different pressure and/or target voltage depending on in what way the flow is reached, makes it interesting to control the process where the system makes the steep change from metallic tungsten to ceramic tungsten oxide. This is difficult and thus requires precise control equipment.The samples were analysed using X-ray diffraction, X-ray photoelectron spectroscopy and an empirical wear test suitable for small components like cell phone cover for example, in order to characterize the structure, composition and wear resistance of the coatings. The results could be divided into three groups: (I) tungsten-like, with very low oxygen content; (II) mixed phase and (III) tungsten oxide like, with oxygen content close to 75 at%.

Sverige genomförde vid årsskiftet 2012/2013 ytterligare en sänkning av bolagsskatten. Denna gång från 26,3 till 22 procent. Målet med sänkningen var att hamna under EU?s genomsnittliga bolagsskattenivå vilket skulle minska företags incitament till att fly Sverige för lågskatteländer. Samtidigt ville regeringen minska företagens skuldsättningsgrad.I teorin sjunker värdet på skatteskölden vid en bolagsskattesänkning och därmed också värdet på företagen.

As a part of the fight against the global warming the energy production needs to be more efficient and redirected towards sustainable options. One alternative is cogeneration, which means that electricity and heat is produced in one plant. The purpose with this survey is to examine if there are any commercial available combined heat and power techniques, based on combustion of solid moist biomass, which are suitable to small-scale applications. The technique must be able to produce between 2 and 10 MW thermal and the heat demand is a Swedish district-heating system. When already published reports had been studied, the Organic Rankine Cycle (ORC) was chosen as the most suitable technique.

The main objective of this research was to study how increased arterial oxygenation by the use of Pulsed Inhaled Nitric-Oxide (PiNO) influenced the metabolic and cardiovascular parameters on horses undergoing acute abdominal surgery because of colic. The parameters blood lactate, blood glucose, pH and heart rate were evaluated before and during anesthesia and closely after recovery. The study showed that blood lactate concentrations decreased significantly during anaesthesia in horses treated with PiNO compared to non-treated horses. It was also seen that the lactate concentration decreased most in horses with the highest levels before PiNO treatment. Since enhanced oxygen extraction ratio was evident in the PiNO group, improved oxygen delivery to the tissue may be a possible explanation for the improved situation.

The occurrence of small amounts of albumin in urine, microalbuminuria (MA), is used both in human- and veterinary medicine as an indicator for patients who have developing proteinuria. Proteinuria can be prerenal, renal or postrenal which is important to establish during an investigation. With conventional methods decreased renal function is not detected until 70 % of renal function is lost. The ability to detect and start a treatment earlier might reverse or slow the progression of disease. The purpose of this study was to investigate the reliability of Heska® E.R.D.-Health Screen?, a test for microalbuminuria in dogs, to detect albuminuria.

Recently, the selections of ethical funds are increased; at the same time investors with social and moral preferences have increased in the capital market. There are currently debates on whether ethical funds perform better or worse than funds without ethical criteria. This also involves a vivid discussion on whether investors know about the consequences of investing in ethical funds. Therefore, this study involves theories about the rationality and decision theory, in addition to what mainly control the investment decisions. The study also discusses portfolio theory since this is one of the underlying theories behind fund management and its development.The purpose of this study is to explain if ethical limitations in the selection of securities affect risk and return in the fund portfolio.

Exocrine pancreatic insufficiency is a hereditary disease that in Sweden is especially common in German shepherds. The Swedish German shepherd club has currently no plan of action for decreasing disease prevalence in the breed. The purpose of this study was to review existing literature about the disease and also to perform an inventory of the disease in the Swedish dog population. Special focus was laid on the German shepherd breed. The inventory was later compared to an unpublished inventory of the disease with data from the Swedish University of Agricultural Sciences from 1997. During the period 2002-06-01 to 2007-09-26 (ca 64 months) 2961 blood samples were analyzed for cTLI. 274 samples were positive (cTLI .

This thesis has been carried out on behalf of IV Produkt AB and intends to set an average ratio of thermal energy losses in apartment buildings that were built during the 1960-1990. This shall be derived by analyzing the total district energy consumption that has been divided into three parts: heat energy losses (the actual heating requirements), the heating of domestic hot water and heating energy consumption for the controlled ventilation.Three different residential areas that were built during the years 1962-1966 and one that was built in 1993 has been analyzed. All residential areas are located in Växjö urban and contains between four and six apartment buildings.The analyzed objects have a mechanical exhaust ventilation systems and district heating as the heating method. No own laboratory work or experiments have been done in this thesis, the calculations have been done on the basis of parameters from VEAB, interviews with property managers, and literature studies. By calculations, we have got a result that is reported in Chapter 6.

The purpose of this study is to reach an understandingfrom the teachers' perspective of their possibilities to successfully teach ina way that fulfills every child's individual needs in a classroom, according tothe idea of a school for everyone. This study also aims for an understanding ofhow the inclusion of children with special needs in the classroom effect the otherpupils. The main questions asked are:How do teachers think that the conditions of teaching adaptedto all pupils look like in practice?What are the factual conditions that affect the terms forinclusive education according to the teachers?The empirical data were obtained through qualitativesemi-structured interviews with six teachers in primary school, stage 1-3. The materialwas processed using an inductive thematic analysis.

Migration is a worldwide phenomenon that has occurred for thousands of years in a vast variety of species. The general knowledge of migrating animals is poor even though billions of animals from a range of different groups migrate every year. The human impact on migrating ungulates is high and many populations are declining globally due to direct and indirect causes. Hence it becomes vital to study the migration phase and the habitat and resources selected during migration. The objective with this study was to identify the habitat characteristics and resource selection of moose during migration and compare the selection between different seasons and utilization distribution (relative frequency distribution for the points of location of an animal over a period of time) categories.

In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.