Construction companies in Sweden have for recent years seen an increase in the numbers ofwarranty complaints associated with the market of resident buildings and the cost for this hasbeen measured to over 1.2 billion SEK per year. Working with poor quality cost as a way ofcreating insight about defects within the company?s processes is a method developed and usedby the manufacturing industry for decades, but have not yet reached the construction industry.This study has been performed in collaboration with a Swedish construction company, wherethe author has been stationed at the aftersales division for residential buildings. Owing tocircumstances, this published report has been made anonymous regarding the company whowill further on be namedthe Company. The Company is aware that warranty claims producegreat costs and has requested a way of putting cost and cause to specific claims in order ofreceiving a more specific cost view and to make the reuse of knowledge more efficient.

Construction companies in Sweden have for recent years seen an increase in the numbers ofwarranty complaints associated with the market of resident buildings and the cost for this hasbeen measured to over 1.2 billion SEK per year. Working with poor quality cost as a way ofcreating insight about defects within the company?s processes is a method developed and usedby the manufacturing industry for decades, but have not yet reached the construction industry.This study has been performed in collaboration with a Swedish construction company, wherethe author has been stationed at the aftersales division for residential buildings. Owing tocircumstances, this published report has been made anonymous regarding the company whowill further on be namedthe Company. The Company is aware that warranty claims producegreat costs and has requested a way of putting cost and cause to specific claims in order ofreceiving a more specific cost view and to make the reuse of knowledge more efficient.

The thesis investigates if it is possible to replace several pumpimpellers with one controllable pumpimpeller, with a economical and a manufacturing analisys aspect. The studied pumpimpeller is mounted on a midrange wastewaterpump, N3127MT.In the thesis a contemplated manufacturing process is evaluated for a concept that are supposed to act as a controllable pumpimpeller. The pumpimpeller are studied in a manufacturing and flow matter and are presented in the thesis.The manufacturing cost is also estimated, and this has been compared to the storage cost and other costs that the existing pumpimpeller generates.The thesis also shows that the concept has minor losses in cutting quality aswell as the effiency comparing to the existing pumpimpeller.The concept also raises the manufacturing cost and this increasing cost makes the presented concept to expensive to carry through.An investigation of the costs that the existing pumpimpeller produces has also been done, and this shows that there is not that much expenses to earn regarding to for example the storage cost. The storage cost includes information from Flygt?s central storagecenter in Lindas, Sweden and Metz, France, and also an inventory about the pumpimpellers located at Flygt?s different distributors worldwide.The thesis shows that a controllable pumpimpeller will generally increase the cost for the pumpimpeller and the performance of the pumpimpeller will decrease..

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

In this report I have made various comparisons between different client solutions; a standard client solution (PC-server), to use as a comparison and look at various differences in costs against the other client solutions that I have compared, which is Windows Thin PC, Dell Wyse, Red Hat Enterprise Virtualization and FSData terminal server/thin clients. All these solutions require a form of server to work against, which also the standard solution uses, but the main difference is that most of the data and computing power is on the server instead of the client.Window Thin PC, Dell Wyse, Red Hat EV and FSData all use some kind of thin client as hardware. Some of the main differences is that Windows Thin PC can be installed on almost any hardware. Dell Wyse is a special hardware group from Dell, that uses its own proprietary software, and Red Hat EV which is based on linux, is the cheapest option where the only cost is for support. FSData terminal server/thin client use as the name suggest a terminal server and a form of thin client to connect to it, the solution essentially means that your rent the complete hardware from FSData.The comparisons are made with the view of different scenarios based of the number of clients, where costs and licenses, as well as time spent on installation, upgrades, monitoring and managing are some of the main points raised..

Moisture damage in buildings is a serious issue that leads to problematic consequences and high economic costs. Despite the knowledge and awareness existing about moisture problems, extensive damager still occurs today. Studies of moisture in the exterior wall constructions shows that the issue if often caused by rain and water intrusion. These kinds of problem result in major costs usually because the companies have to replace the material and structural components and also in some cases tear down large parts of the buildings.The work includes moisture theory and descriptions of four different exterior wall constructions, wood stud wall with plastered facade, exterior wall with wood facade, exterior wall with concrete, and exterior wall with brick facade. Our thesis work describes how the constructions are affected and moisture damage due to water intrusion.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

This Master?s Thesis aims to investigate and assess the methods used to decrease the discharge ofmetals, primarily copper, from the water purification plant at Assa Industries plating factory inEskilstuna.Literature studies of the purification methods precipitation, ion exchange, evaporation, reverseosmosis and electrolysis has been done to appraise the adequacy of the technique. Thesetechniques are commonly used for purification of industrial waste water.Assa has four plating lines: the Trumline, the big Zinkline, the new Zinkline and the Decorativeline. The new Zinkline is the most modern of the four lines and purification is done byrecirculation over an ion exchange unit. The demand for fresh water is thereby heavily reduced.The Trumline, the big Zinkline and the Decorative line all use older techniques.

Problem: How do delivery logistics work in practice at the building site? Where are the big problems? How to make building logistics more effective? Do the site management and the haulers agree about questions concerning both parties? What is possible to gain by using better logistics? Is it possible to gain time with better logistics and by that reducing the costs? Purpose and aim: The purpose is to discover if there are any disagreements between the site management and the haulers. If disagreements occur they will be examined and probable measures based on the problems will be suggested. Another intention is to bring key ratios concerning time spent for deliveries forward. One aim is to update a similar report made in 1972.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

A persistent problem in the construction industry is its low margins of profit. It is often difficult to earn money due to low efficiency and high costs. Logistics on the construction site answers for a large amount of these costs and it is therefore of interest to find new, more efficient logistic solutions. The purpose of this thesis is to compare two different logistic systems and further to evaluate which one that is the most efficient and profitable. A comparison is made between the traditional logistic systems used for years and a new logistic system developed by an industry association called BEAst.

The aim of this thesis is to create an understanding of the incentives for forest companies to invest in reducing carbon dioxide emissions from deforestation and forest degradation, which is termed REDD. The Brazilian Amazonas was chosen as the base for the investment case. Brazil has the largest area of rainforest in the world, and also the biggest problem with deforestation. The Amazon region of Brazil comprises rainforest which is largely intact and unexploited. Accordingly, there is significant potential scope for prospective investments in a REDD-project, and so have a noteworthy impact in preventing deforestation.The research approach used the United Nation?s Clean Development Mechanism concept was used as a framework for ascertaining the investment costs in potential REDD-projects.

In time with HolmenSkog district Egenskog Norrköping´s decreasing mountain of cleaning, the office started to look around for new alternative cleaning strategies to lower the costs connected with cleaning. One option was to make the inventory strategy more effective and after a phonecall with the head of the district, Jonnie Friberg, the planning started to try inventory in pictures taken from a helicopter. The pictures was at last taken from a digtal camera and the vegetationheight was mesured with a laser. The gear was supplied from Kallax Flyg AB, Luleå. In the trial 15 stands was selected depended on age and different mixtures between pine (Pinus sylvestris), spruce (Picea abies) and birch (Betula pubescense and Betula pendula).

One of the most distinguishing features of contemporary globalisation is production fragmentation, a splitting up of the manufacturing of a good into several different stages. Production fragmentation creates new opportunities through vertical specialization; a country incapable of mastering the entire production process may specialize in the manufacturing of one separate part. The aim of this thesis is to examine to what extent international integration affects a country?s ability to engage in vertical specialization in an industry characterized by production fragmentation. The analysis focuses on the european integration process over the last decade, where countries in eastern Europe with relatively low labour costs have been integrated with more capital abundant western economies.