Analyzing the Background Information of an Activity-Based Costing System

The aim of this thesis was to analyze the background information of an activity-based costing system, which is being used in a domestic forest industry company. The reports produced by the system have not been reliable, and this has caused the utilization of the system to diminish. The study was initiated by examining the theory of activity-based costing. It was also discovered, that the system produces management accounting information and therefore also that theory was introduced briefly. Next the possible sources of errors were examined. The significance of these errors was evaluated and waste handling was chosen as a subject of further study. The problem regarding waste handling was that there is no waste compensation in current model. When paper or board machine produces waste, it can be used as raw material in the process. However, at the moment the product, which is being produced, at the time does not get any compensation. The use of compensation has not been possible due to not knowing the quantity of process waste. As a result of the study a calculatory model, which enables calculating the quantity of process waste based on the data from the mill system, was introduced. This, for one, enables starting to use waste compensation in the future.

Calculation of the carbon footprint of Finnish barley products - methodology and possible applications

The purpose of this thesis was to define how product carbon footprint analysis and its results can be used in company's internal development as well as in customer and interest group guidance, and how these factors are related to corporate social responsibility. From-cradle-to-gate carbon footprint was calculated for three products; Torino Whole grain barley, Torino Pearl barley, and Elovena Barley grit & oat bran, all of them made of Finnish barley. The carbon footprint of the Elovena product was used to determine carbon footprints for industrial kitchen cooked porridge portions. The basic calculation data was collected from several sources. Most of the data originated from Raisio Group's contractual farmers and Raisio Group's cultivation, processing and packaging specialists. Data from national and European literature and database sources was also used. The electricity consumption for porridge portions' carbon footprint calculations was determined with practical measurements. The carbon footprint calculations were conducted according to the ISO 14044 standard, and the PAS 2050 guide was also applied. A consequential functional unit was applied in porridge portions' carbon footprint calculations. Most of the emissions from barley products' life cycle originate from primary production. The nitrous oxide emissions from cultivated soil and the use and production of nitrogenous fertilisers contribute over 50% of products' carbon footprint. Torino Pearl barley has the highest carbon footprint due to the lowest processing output. The reductions in products' carbon footprint can be achieved with developments in cultivation and grain processing. The carbon footprint of porridge portion can be reduced by using domestically produced plant-based ingredients and by making the best possible use of the kettle. Carbon footprint calculation can be used to determine possible improvement points related to corporate environmental responsibility. Several improvement actions are related to economical and social responsibility through better raw material utilization and expense reductions.

Development of Russian Ports in The Gulf of Finland

Russia has been one of the fastest developing economic areas in the world. Based on the GDP, the Russian economy grew evenly since the crisis in 1998 up till 2008. The growth in the gross domestic product has annually been some 5–10%. In 2007, the growth reached 8.1%, which is the highest figure after the 10% growth in 2000. Due to the growth of the economy and wage levels, purchasing power and consumption have been strongly increasing. The growing consumption has especially increased the imports of durables, such as passenger cars, domestic appliances and electronics. The Russian ports and infrastructure have not been able to satisfy the growing needs of exports and imports, which is why quite a large share of Russian foreign trade is going through third countries as transit transports. Finnish ports play a major role in transit transports to and from Russia. About 15% of the total value of Russian imports was transported through Finland in 2008. The economic recession that started in autumn 2008 and continues to date has had an impact on the economic development of Russia. The export income has decreased, mainly due to the reduced world market prices of energy products (oil and gas) and raw minerals. Investments have been postponed, getting credit is more difficult than before, and the ruble has weakened in relation to the euro and the dollar. The imports are decreasing remarkably, and are not forecast to reach the 2008 volumes even in 2012. The economic crisis is reflected in Finland's transit traffic. The volume of goods transported through Finland to and from Russia has decreased almost in the same proportion as the imports of goods to Russia. The biggest risk threatening the development of the Russian economy over long term is its dependence on export income from oil, gas, metals, minerals and forest products, as well as the trends of the world market prices of these products. Nevertheless, it is expected that the GDP of Russia will start to grow again in the forthcoming years due to the increased demand for energy products and raw minerals in the world. At the same time, it is obvious that the world market prices of these products will go up with the increasing demand. The increased income from exports will lead to a growth of imports, especially those of consumer goods, as the living standard of Russian citizens rises. The forecasts produced by the Russian Government concerning the economic development of Russia up till 2030 also indicate a shift in exported goods from raw materials to processed products, which together with energy products will become the main export goods of Russia. As a consequence, Russia may need export routes through third countries, which can be seen as an opportunity for increased transit transports through the ports of Finland. The ports competing with the ports of Finland for Russian foreign trade traffic are the Russian Baltic Sea ports and the ports of the Baltic countries. The strongest competitors are the Baltic Sea ports handling containers. On the Russian Baltic Sea, these ports include Saint Petersburg, Kaliningrad and, in the near future, the ports of Ust-Luga and possibly Vyborg. There are plans to develop Ust-Luga and Vyborg as modern container ports, which would become serious competitors to the Finnish ports. Russia is aiming to redirect as large a share as possible of foreign trade traffic to its own ports. The ports of Russia and the infrastructure associated with them are under constant development. On the other hand, the logistic capacity of Russia is not able to satisfy the continually growing needs of the Russian foreign trade. The capacity problem is emphasized by a structural incompatibility between the exports and imports in the Russian foreign trade. Russian exports can only use a small part of the containers brought in with imports. Problems are also caused by the difficult ice conditions and narrow waterways leading to the ports. It is predicted that Finland will maintain its position as a transit route for the Russian foreign trade, at least in the near future. The Russian foreign trade is increasing, and Russia will not be able to develop its ports in proportion with the increasing foreign trade. With the development of port capacity, cargo flows through the ports of Russia will grow. Structural changes in transit traffic are already visible. Firms are more and more relocating their production to Russia, for example as regards the assembly of cars and warehousing services. Simultaneously, an increasing part of transit cargoes are sent directly to Russia without unloading and reloading in Finland. New product groups have nevertheless been transported through Finland (textile products and tools), replacing the lost cargos. The global recession that started in autumn 2008 has influenced the volume of Russian imports and, consequently, the transit volumes of Finland, but the recession is not expected to be of long duration, and will thus only have a short-term impact on transit volumes. The Finnish infrastructure and services offered by the logistic chain should also be ready to react to the changes in imported product groups as well as to the change in Russian export products in the future. If the development plans of the Russian economy are realized, export products will be more refined, and the share of energy and raw material products will decrease. The other notable factor to be taken into consideration is the extremely fast-changing business environment in Russia. Operators in the logistic chain should be flexible enough to adapt to all kinds of changes to capitalise on business opportunities offered by the Russian foreign trade for the companies and for the transit volumes of Finnish ports, also in the future.

Raaka-ainemarkkinoiden epävakaisuus hankinnan haasteena

Tässä pro gradu -tutkielmassa tutustutaan raaka-ainemarkkinoiden ominaispiirteisiin. Tutkielman tavoitteena on selvittää, minkälaiset tekijät vaikuttavat raaka-aineiden saatavuuteen ja hintoihin lyhyellä ja pidemmällä aikajänteellä. Lisäksi tavoitteena on tunnistaa teollisuuden kannalta olennaiset raaka-aineiden hankinnoissa kohdattavat haasteet, ja etsiä keinoja, joilla vallitsevaa epävarmuutta voidaan hallita. Tutkielman tarkoituksena on antaa monipuolisten empiiristen esimerkkien avulla ajattelun aihetta raaka-ainemarkkinoiden syy- ja seuraussuhteista. Työssä on raaka-aineita hankkivan ja niitä omassa liiketoiminnassaan hyödyntävän teollisuuden näkökulma. Työn keskeisenä tuloksena on tarkistuslistan kaltainen kysymysjoukko organisaation raaka-ainehankintoihin liittyvän riskin määrittämisen tueksi.

Hemiselluloosien erotus ja in situ -modifiointi

Hemiselluloosat kuuluvat selluloosan ja ligniinin ohella puun ja muiden kasvimateriaalien päärakenneaineksiin. Hemiselluloosan kemiallisessa koostumuksessa on eroja kasvilajien välillä, mikä tekee ryhmästä hyvin monimuotoisen. Lehtipuiden pääasiallinen hemiselluloosa on glukuroniksylaani. Ksylaaneja esiintyy laajasti myös muissa kasveissa erilaisina rakenteina. Havupuiden yleisin hemiselluloosa on puolestaan galaktoglukomannaani. Arabinogalaktaani on erityisesti lehtikuusesta runsaana löytyvä hemiselluloosa, jota muissa puulajeissa on vain vähän. Luonnon polymeerejä tutkitaan jatkuvasti muun muassa vaihtoehtojen löytämiseksi raakaöljypohjaisille tuotteille. Aiemmin hemiselluloosia on pääosin hyödynnetty sellaisenaan tai jalostettu esimerkiksi sokereiksi. Selluloosan ja tärkkelyksen tavoin ne voivat kuitenkin toimia myös kemiallisen, fysikaalisen tai entsymaattisen muokkauksen lähtöaineena. Hemiselluloosien käyttöä rajoittaa usein se, että niiden eristäminen kasvimateriaalista hyvällä saannolla on vaikeaa. Useimmiten hemiselluloosa erotetaan biomassasta ligniinin poiston jälkeen uuttamalla erilaisilla reagensseilla, kuten emäksillä. Arabinogalaktaanin erottamiseen ei kuitenkaan vaadita ankaria olosuhteita, vaan yleisimmin siihen riittää uutto vedellä. Kalvosuodatus puolestaan on hyvä keino hemiselluloosan talteenottoon uuttoliuoksista. Tässä työssä tarkasteltiin arabinogalaktaanin erotusta siperianlehtikuusesta uuttokokein. Saadut uuttoliuokset konsentrointiin ja puhdistettiin kalvosuodatusmenetelmillä. Lisäksi tutkittiin eristetyn arabinogalaktaanin käyttöä kemiallisen muokkauksen lähtöaineena, missä pyrkimyksenä oli etenkin in situ -modifiointi suoraan uuttoliuoksessa oleville yhdisteille. Uuttokokeilla saatiin kuitenkin vain pieni osa lehtikuusen arabinogalaktaanista erotetuksi. Myös kalvosuodatusvaiheen aikana menetettiin osa uuttoliuosten arabinogalaktaanista. Koska arabinogalaktaanipitoisuus uuttoliuoksissa jäi hyvin alhaiseksi, in situ -modifiointeja oli vaikea saada onnistumaan. Uutto-olosuhteiden lisätutkimuksella sekä kiinnittämällä erityistä huomiota suodatuskalvojen valintaan voitaneen pitoisuutta nostaa ja saada lisämateriaalia kemiallista muokkausta varten.

Perheyrityksen strategiamalli muuttuvassa toimintaympäristössä

Tutkimuksen tavoitteena on tutkia teollisuudelle aineita maahantuovan perheyrityksen toimintaympäristössä tapahtuvaa muutosta. Tutkimuksessa lähestytään yrityksen muuttuvaa toimintaympäristöä strategian näkökulmasta ja otetaan huomioon muuttuvana seikkana lainsäädäntö eli REACH -kemikaaliasetus. Tutkimuksen tutkimusongelmaa käsitellään konstruktiivisen tutkimuksen tapaan. Tutkimuksen aineisto on kerätty kvalitatiivisen tutkimuksen tapaan keräämällä tutkimustietoa valmiista aineistosta kuten arkistoista, dokumenteista ja kirjallisuudesta. Tutkimukseen on myös käytetty havaintoja, haastatteluja ja arkikokemuksia tutkimuksen kohteesta. Tutkimuksen viitekehyksessä käytiin läpi strategian teoriaa ulkoisesta toimintaympäristöstä yrityksen sisäiseen toimintaympäristöön. Yritykselle laadittiin strategiakeskeinen malli ottaen huomioon uuden lain tuomat vaikutukset yrityksen sisäiseen ja ulkoiseen toimintaympäristöön. Lakimuutoksen vaikutuspintoja löytyi kaksi: yrityksen toimialan toimintaympäristö ja sisäinen toimintaympäristö. Toimialan toimintaympäristössä eriteltiin lakimuutoksen rajapinnat viiden kilpailuvoiman avulla. Tulokseksi saatiin, että REACH vaikuttaa vahvasti läpi koko toimitusketjun. Vaikutustavat ovat korvaavat tuotteet, ostajien vaikutusvalta ja toimittajien vaikutusvalta. Lisäksi yhtenä vaikuttajana voidaan pitää uusia tulijoita sekä kilpailua nykyisten yritysten kanssa. Yrityksen sisäisestä toimintaympäristöstä löydettiin arvoketjun avulla lisää vaikutuskohtia. Ne olivat raaka-aineiden hankinnat, dokumentointi, näytteiden lähetys, varastointi ja varastokirjanpito. Lisäksi huomioitiin tukitoiminnoista lakiasiat ja henkilöstön koulutus.

Kartonkimateriaalien muotoutuvuus vuokien valmistuksessa

Diplomityön tavoitteena oli tutkia erilaisten elintarvikekartonkien muotoutuvuutta prässäämällä valmistettujen vuokien valmistuksessa. Kirjallisuusosassa käsiteltiin mm. kartongin muotoutuvuuteen vaikuttavia ominaisuuksia sekä lämpötilan ja kosteuden vaikutusta muotoutuvuuteen. Lisäksi kirjallisuusosassa käytiin läpi vuokien valmistusprosessi, jossa vuoka-aihiot valmistetaan stanssaamalla ja vuoat prässäämällä. Lopuksi on esitetty vuokien valmistuksessa kartongin muotoutuvuuteen vaikuttavia ajoparametrejä. Kokeellisessa osassa valmistettiin prässäämällä vuokia erilaisista kartonkimateriaaleista. Jokaiselle materiaalille etsittiin sopivat ajoparametrit erilaisissa kosteuspitoisuuksissa ja vertailtiin niiden muotoutuvuutta. Työ sisälsi myös kaksi laminointikoeajoa, jonka tuloksena saatuja materiaaleja verrattiin referenssi vuokakartonkiin. Vuokien todettiin muotoutuvan parhaiten kosteuden ollessa 7 – 9,4 % välillä. Työssä erottui kartongit, jotka muotoutuivat muita paremmin sekä kartongit, jotka muotoutuivat muita huonommin. Näiden muotoutuvuutta pyrittiin selvittämään mitattujen paperiteknisten ominaisuuksien avulla, mutta selvää yksittäistä selittävää ominaisuutta ei löytynyt. Parhaiten muotoutuvuutta kuvasivat kartonkien kuitukoostumukset. Laminoitujen rakenteiden todettiin muotoutuvan vuokakartonkia paremmin. Tähän vaikuttivat laminaattien korkeammat lujuus- ja venymäarvot.

Utilization of non-wood pulp in different fibers products

The correct utilization of non-wood raw material allows reducing tree cutting and reduces emissions of carbon dioxide from burning of non-wood plants on farmers fields. Also it allows increasing economical situation in regions that non-wood plants are grown and where they are converted into pulp and paper. Also it gives positive effect on population pressure of work by addition of working place. In the literature survey included an overview of the historical meaning of non-wood pulp on developing paper production and structure of non-wood pulps. Moreover, anatomical and chemical composition of straw, reed and bamboo were studied more detailed. Also, an overview of the utilization of non-wood pulp in papermaking was made. Especially tissue, tree-free and release papers were reviewed. In the experimental part the goal was to investigate suitability of non-wood pulp like wheat straw pulp and bamboo pulp for different fiber products. Finally release and tree-free paper products were selected for experimental studies. It was discovered that wheat straw, especially screened wheat straw, showed good results for release paper. Also utilization of wheat straw and bamboo pulp in tree-free paper showed good results and suitability of these non-wood pulps for tree-free paper production. Also it was noticed that addition of wheat straw pulp gave positive effect on initial wet strength for release and tree-free paper.

Economy of converting wood to biocoal

The pre-treatment step has a significant influence on the performance of bioenergy chains, especially on logistics. In nowadays conditions it is important to have technologies allowing to convert biomass at modest scales into dense energy carriers that ease transportation and handling. There are such technologies as charring and torrefaction. It is a thermal treatment of organic waste (only woody biomass is considered as a raw material in this work), which aims to produce a fuel with increased energy density. Wood processing is attractive under meaning of green house gas emissions. Charring and torrefaction are promising technologies due to its high process efficiency. It may be also attractive in the future as a renewable fuel with improved storage properties, increased energy density (compared to raw wood) for co-combustion and/or gasification.

Teknologiateollisuuden sopimusvalmistajayrityksen kustannuslaskennan kehittäminen

Työn päätavoitteena oli kohdeyrityksen kustannuslaskennan kehittäminen, jota varten selvitettiin toimintojen todelliset kustannukset sekä rakennettiin uusi taulukkolaskentaan perustuva hinnoittelumalli. Todellisten kustannukset selvitettiin toimintolaskennan avulla. Yrityksen aiempi kustannuslaskenta perustui perinteiseen lisäyslaskentaan. Työ jakaantui kahteen vaiheeseen: yrityksen kustannuslaskennan nykytilaselvitykseen ja toimintolaskennan toteuttamiseen. Ensimmäisen vaiheen teoriaosuudessa esiteltiin perinteisen kustannuslaskennan ja toimintolaskennan menetelmät sekä vertailtiin niitä keskenään. Empiriaosuudessa käsiteltiin yrityksen kustannusrakenne, tuotekustannuslaskenta, hinnoitteluprosessi ja eri hinnoittelukohteet. Nykytilaselvityksen perusteella laadittiin lista nykyisen kustannuslaskennan ja hinnoittelun kehitettävistä asioista. Kehittäminen päätettiin toteuttaa toimintolaskennan avulla. Toisessa vaiheessa esiteltiin toimintolaskennan toteuttamiseen ja käyttöönottoon liittyvä teoria. Tämän jälkeen suoritettiin toimintokustannusten laskeminen ja uuden hinnoittelumallin rakentaminen. Hinnoittelumallissa haettiin nopeutta uudella materiaalinlaskentatavalla. Työn tuloksina havaittiin, että toteutuneet kustannukset erosivat monen toiminnon kohdalla lisäyslaskennalla lasketuista kustannuksista ja tämä oli vääristänyt tuotteiden hinnoittelua. Toimintolaskennan käyttöönotolla yrityksen kustannuslaskenta ja tuotehinnoittelu saatettiin vastaamaan todellisia kustannuksia. Hinnoittelun nopeutumisella saavutettiin merkittäviä kustannussäästöjä.

Fosforin kierron sulkeminen systeemi-innovaationa, case: Biomeri Oy

Phosphorus is a vital raw material but there is a threat that world's phosphorus reserves will diminish. It is essential to utilize phosphorus in order to feed world's population. Nevertheless phosphorus consumption causes some severe environmental problems. To solve these problems a large-scale change such as system innovation is required. System innovation is structural transition which influence on many interest groups and their interactions. One of the most potential solutions lie on phosphorus recovery. Unfortunately recovery faces many social barriers. This study examines case -company Biomeri Oy, because this company has developed an environmental innovation which meets the same problems as phosphorus recovery.

Working capital management in the value chain of automotive industry

The objective of this Master’s thesis is to examine working capital management in the automotive industry in years 2006-2008. The study is conducted by the analysis of financial statements. The sample consists of 65 companies that represent different stages in the value chain of automotive industry beginning from raw material suppliers and ending to car dealers. Working capital management is studied by the cash conversion cycle (CCC). The results show that the average CCC of the value chain is 67 days. Car manufacturers had the longest CCC, 106 days, whereas the CCC of oil companies was the shortest, 22 days. The findings suggest that the cycle time of working capital usually follows the cycle time of inventories, since the changes in cycle times of accounts receivable and payable compensate each other. Improvements in working capital management could be achieved by sharing more accurate information in the chain for example about inventory levels and order points of customer. It could also be discussed within the automotive industry, if the long credit periods, which tie up working capital, are really needed. New technologies enable faster payments, which would reduce the cash conversion cycles, improve the profitability of companies, and increase the competitiveness of the value chain. Working capital should not be reduced at the expense of value chain partners, because nowadays the competition is rather between the value chains than between the companies. Similar research design is applied earlier to study working capital management in the value chain of pulp and paper industry. Even if the industries and the structures of the chains differ from each other, results were surprisingly similar. In future research, working capital management in other industries’ value chains could still be studied and compared to previous studies. ICT industry, for example, could be an interesting object.

Economics of combined power plant and pyrolysis bio-oil production

There are reasons of necessity in bio-fuel use and bio-energy fast development. It includes the material about bio-energy technologies, applications and methods. There are basic thermodynamics and economic theories. The economic calculation presents the comparison between two combinations. There are boiler plant below 20 MW in combination with ablative pyrolysis plant for bio-oil production and CHP plant below 100 MW in combination with the RTP pyrolysis bio-oil production technology. It provides a material about wood chips and bio-oil characteristics and explains it nature, presents the situation around the bio-fuel market or bio-fuel trade. There is a description of pyrolysis technologies such as ablative and RTP. The liquid product of the pyrolysis processes is bio-oil. The bio-oil could be different even of the same production process, because of the raw material nature and characteristics. The calculation shows advantages and weaknesses of combinations and obtained a proof of suppositions. The next thing, proven by this work is the fact that to get more efficiency from energy project it is good possibility to built plants in combinations.

Enhancing performance of paper coatings by tailor-made plastic pigments

The paper industry is constantly looking for new ideas for improving paper products while competition and raw material prices are increasing. Many paper products are pigment coated. Coating layer is the top layer of paper, thus by modifying coating pigment also the paper itself can be altered and value added to the final product. In this thesis, synthesis of new plastic and hybrid pigments and their performance in paper and paperboard coating is reported. Two types of plastic pigments were studied: core-shell latexes and solid beads of maleimide copolymers. Core-shell latexes with partially crosslinked hydrophilic polymer core of poly(n-butyl acrylate-co-methacrylic acid) and a hard hydrophobic polystyrene shell were prepared to improve the optical properties of coated paper. In addition, the effect of different crosslinkers was analyzed and the best overall performance was achieved by the use of ethylene glycol dimethacrylate (EGDMA). Furthermore, the possibility to modify core-shell latex was investigated by introducing a new polymerizable optical brightening agent, 1-[(4-vinylphenoxy)methyl]-4-(2-henylethylenyl)benzene which gave promising results. The prepared core-shell latex pigments performed smoothly also in pilot coating and printing trials. The results demonstrated that by optimizing polymer composition, the optical and surface properties of coated paper can be significantly enhanced. The optimal reaction conditions were established for thermal imidization of poly(styrene-co-maleimide) (SMI) and poly(octadecene-co-maleimide) (OMI) from respective maleic anhydride copolymer precursors and ammonia in a solvent free process. The obtained aqueous dispersions of nanoparticle copolymers exhibited glass transition temperatures (Tg) between 140-170ºC and particle sizes from 50-230 nm. Furthermore, the maleimide copolymers were evaluated in paperboard coating as additional pigments. The maleimide copolymer nanoparticles were partly imbedded into the porous coating structure and therefore the full potential of optical property enhancement for paperboard was not achieved by this method. The possibility to modify maleimide copolymers was also studied. Modifications were carried out via N-substitution by replacing part of the ammonia in the imidization reaction with amines, such as triacetonediamine (TAD), aspartic acid (ASP) and fluorinated amines (2,2,2- trifluoroethylamine, TFEA and 2,2,3,3,4,4,4-heptafluorobuthylamine, HFBA). The obtained functional nanoparticles varied in size between 50-217 nm and their Tg from 150-180ºC. During the coating process the produced plastic pigments exhibited good runnability. No significant improvements were achieved in light stability with TAD modified copolymers whereas nanoparticles modified with aspartic acid and those containing fluorinated groups showed the desired changes in surface properties of the coated paperboard. Finally, reports on preliminary studies with organic-inorganic hybrids are presented. The hybrids prepared by an in situ polymerization reaction consisted of 30 wt% poly(styrene- co-maleimide) (SMI) and high levels of 70 wt% inorganic components of kaolin and/or alumina trihydrate. Scanning Electron Microscopy (SEM) images and characterization by Fourier Transform Infrared Spcetroscopy (FTIR) and X-Ray Diffraction (XRD) revealed that the hybrids had conventional composite structure and inorganic components were covered with precipitated SMI nanoparticles attached to the surface via hydrogen bonding. In paper coating, the hybrids had a beneficial effect on increasing gloss levels.

Lämpöyrittäjäkonsepti biotuotteelle

Fossiilisista polttoaineista aiheutuvia hiilidioksidipäästöjä yritetään vähentää muun muassa lisäämällä uusiutuvien polttoaineiden käyttöä. Kiinteän biomassan ominaisuudet eroavat fossiilisesta kivihiilestä kuitenkin niin paljon, ettei biomassalla voida suoraan korvata kivihiiltä. Biomassan lämpökäsittely muuttaa sen ominaisuuksia kivihiilen kaltaiseksi, jolloin sillä on mahdollista korvata kivihiiltä. Tässä diplomityössä on tutkittu biomassan lämpökäsittelyä eli torrefiointia. Työn lähtökohtana on luoda pohjaa liikeidealle, jossa torrefioitua biomassaa tuotetaan pienissä lämpölaitoksissa lämmöntuotannon ohella. Työ sisältää laboratoriokokeita, joissa tarkastellaan käytännön kokeilla biomassan torrefioinnissa tapahtuvia ominaisuuksien muutoksia. Biomassan torrefiointiin suunnitellaan lisäksi pientä koelaitetta, jonka kokoa on mahdollista suurentaa jatkossa lämpölaitoskokoluokkaan asti. Torrefioidun biomassan tuotantokustannuksia on tarkasteltu laiteinvestointien, raaka-aine- sekä käyttökustannuksien kautta. Laboratoriokokeiden perusteella on saatu tuloksia optimaalisista toiminta-arvoista lämpökäsittelymenetelmille. Lämpöyrittäjälle on luotu perustoiminta-ajatus torrefioidun biomassan tuotannolle, jossa on tarkasteltu myös tuotannon kannattavuutta. Tämä työ antaa pohjaa aiheen jatkotutkimukselle ja -kehitykselle.