Half of Sweden's productive forest land is owned by individual forest owners. Research studies show that forest owners have more objectives with their forest than a high net present value, and that the suggestions of the forest management plans doesn?t always correspond to the forest owners? objectives. Through a qualitative study we conducted a discussion about objectives at stand level with the aim of making a more specific formulation of the forest owners? objectives. We asked about the forest owners' objectives at stand level, what forest management they conduct in order to achieve the objectives and how this management affects the net present value of the property. Based on the results of the interviews, we analyzed what kind of factors decide where the objectives place themselves in the landscape and if the objectives at stand level are consistent with the overall objectives for the property. Many forest owners questioned the idea of talking about objectives at stand level, and they didn?t always have their objectives clearly defined.

Syftet med uppsatsen är att beskriva och analysera ett företag som arbetar med årlig budget som styrinsturment. Genom detta vill vi skapa en större förståelse för styrningen och samtidigt finna de problem som finns och om möjligt hitta lösningar till dessa eller åtminstone komma med förslag till sådana..

A research on how impulse buying can be stimulated in physical retail stores and see to what extent these stimuli also apply in an online setting. Furthermore, the effects of demographic characteristics on impulse buying behaviour online are taken in consideration..

Syftet med denna uppsats är att undersöka om de klassiska modellerna och teorierna inom strategiområdet är relevanta och tillämpbara för företag som håller på att etablera sig. Metodmässigt bygger vårt arbete dels på en rad intervjuer med personer som är engagerade i fallföretaget och dels på litteratur studier inom ämnet strategi som vi behandlar i uppsatsen. Resten kommer sen..

Three methods of sensitivity and unceartainty analysis have been applied to the operative stormwater- and recipient model StormTac. The study area is the watershed of lake Flaten in the municipality Salem. StormTac?s submodels for stormwater, pollutant transport and the recipient are cosidired. In the sensitivity assessment, the model parametres and inputs were varied one at a time by a constant percentage according to the ?one at a time? (OAAT) method and the response of the outputs were calculated.

Wood has always been an important material for people, and it is used for many applications. As for example, fuel for cooking and heating houses, construction materials and for constructing means of transport. Since wood also is a material that with time biologically degrades due to activity by micro organisms and wood fungi it is important to find ways to protect and further lengthen the life span of the material when in service. One method is to decrease the amount of water in the material by impregnation with an hydrophobic oil. The Linotech method which uses only pure linseed oil is one such possible method. The aim of this study was to investigate the possibility to at the same time impregnate and stain/colour wood samples of pine and spruce by using the Linotech method.

Syfte:Att på den svenska marknaden undersöka effekten av resultatmanipulering, efter införandet av Svensk kod för bolagsstyrning. Metod:Kvantitativ datainsamling använd's för att utföra regressioner del's för beräkning av EM, del's för identifiering av signifikanta förklaringsvariabler. Informationen hämta's bland annat från årsredovisningar, SIS Ägarservice och Datastream. Studien har en deduktiv ansat's. Teoretiska perspektiv:Ett antal bolagsstyrningsteorier har behandlat's rörande agentprincipalförhållanden, institutionellt ägande samt separation av ägande och kontroll.

Composting is a process in which organic matter is mineralized by microorganisms. In January 2005 landfilling of organic waste was prohibited in Sweden. With this prohibition composting has become an important alternative to handle the produced organic wastes. One problem with continuous small-scale composting is the production of organic acids that will inhibit a further composting process. The aim of these theses was to study what effects temperature and dry matter content had on the production of organics acids, and what effect the organic acids had on the mineralisation of the substrate as well as the stability during storage of the product.

Arbetet behandlade vilka konsekvenser inom driften (ekonomiska kostnader och teknologi) som rederier kommer att drabbas av när IMO:s barlastkonvention träder i kraft då barlastvattnet måste renas innan inträde i Östersjön. Arbetets syfte var att få fram vilka konsekvenser det blir för rederier när IMO:s barlastkonvention träder i kraft. Resultatet skulle jämföra skillnaden mellan lag och rekommendation då Helsingforskonventionens rekommendationer baseras på IMO:s barlastkonventions krav. En kvalitativ metod valdes för att komma fram till resultatet, i form av en öppen intervjustudie, där fyra olika företag har intervjuats. Syftet med intervjuerna var att se ifall de följde Helsingforskonventionens rekommendationer och vilka konsekvenser det skulle innebära och skulle komma att krävas då Barlastkonventionen träder i kraft.

The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.

Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.

This rapport is based on a survey that was sent to 196 randomly selected forest owners, who during 2013 ordered a forest management plan from Norra Skogsägarna. The purpose was to examine how forest owners experienced advice given by an inspector based on their forest management plan..

For several years Uppsala University together with several companies has been involved in a WISENET project aimed at improving railway transport security. By placing a sensor system near the wheels of each wagon, the temperature of the bearings can be measured and transmitted to a collector placed centrally on the wagon. This in turn transmits the collected data to RFID receivers placed intermittently along the railway.As the signals are transmitted wirelessly, problems may occur as the antennas get dirty or coated with ice and snow. To determine the effects of these coatings, several tests were performed examining the reflection coefficient S11, the impedance Z11 and the efficiency eta of an antenna, and how they varied when various coatings were placed over the antenna. Examined coatings were ice, snow and water to determine the effects of weather, and various metal-based coatings: powdered iron both pure and partially oxidized, and iron ore granules.

Teorierna säger att organisationer är svårföränderliga och att individer inte anpassar sig, eller anpassar sig successivt efter ändrade redovsningsmetoder. Hypoteserna förkastades vilket motsäger teorierna. Resultatet tyder på att kreditgivare är flexibla och förändrar sin kreditbedömning, på grund av en förändrad redovisningsinformation, vid införandet av IAS..

Uppsatsen pekar på att många operatörer på den svenska marknaden inte har lyckats helt med sina strategier. Orsakerna till detta kan vara brister i såväl marknadsföring som förståelse för konsumenternas behov. Lågprisstrategier måste för att lyckas kombineras med aggressiv marknadsföring och..