This project is based on my fathers farm which lays outside Löberöd, twenty kilometres south of Eslöv in Skåne. While my family for some time have thought about building a new milkingstable with AMS(Automatic milking system) I decided to compare the AMS with a conventional milkingstable. We are abit concerned about how many cows we should have in the new stable. Because of that I calculated with two different number of cows. I have compared three different types of milking stables: One alternative is 180 cows milked in a double eigth hearing bone milking stable. The second alternative is 128 cows milked with two DeLaval VMS-robots. The third alternative is 171 cows milked with three DeLaval VMS-robots. One salesman from DeLaval and one salesman from A-betong helped me to get marketprices on the milkingrobots, building, ventilation and prices on all the concrete. In all the costs labour is included. The rest of the costs are calculated in a softwareprogram called K-data 03 which is a program with predicted costs. The calulations from the program showed that the price in the milkingpit system was 51 000 sek per cow.

Today cultivation of cereal in Sweden has high costs for establishment in relation to the rest of the world, and if this cultivation will be able to continue, the farmers have to control their costs. It is important to see all costs, not the maximum harvest achieved, but the net result. All farmers have different conditions with respect to soil, direction of the farm and were the farm is located geographically. With the right knowledge and ambitions, we think most farmers could change to reduced tillage. In this paper we have tried to find out if reduced tillage is an alternative for farmers.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

Warehouses are a key aspect of modern supply chains and play a vital role in the success or failure of businesses today. Figures from the USA indicate that the capital- and operating costs of warehouses represent about 22 % of a company?s logistics costs while figures from Europe indicate 25 % (Baker & Canessa, 2009). Because warehousing is such an important function within a company, the authors chose to focus on this in their thesis. The purpose of this thesis has been to examine the significance of a Warehouse Management System (WMS) and item identification with attention to logistic efficiency.

The report addresses four main tasks, situation analysis of the company's total costs and transportation volume, cost analysis associated with the adjustment of the filling ratio, transport costs for the expansion and new expenses on a combination of expansion with new adjusted filling ratio.  Increasing transport costs for the company was the main reason for the request of the current situation analysis. A survey of the total cost with the actual volumes and transport provider pricing is the basis of the analysis that extends from May 2006 to October 2008. The results show an increase in costs, both overall expense and per cubic meter of transported goods. Volume spreads, trends, and seasonal variations are according to our and the company?s expectations.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The aim of this thesis is to get an idea of how service companies set their prices. The method used was a case study approach, which was conducted at three real estate companies. The study showed that when setting their prices, the main aspect is their own costs. However, we have found that several other aspects play a big role when setting prices on services in real estate business such as individual customer behaviour and market competition. We have also found that the real estate companies charge very similar prices.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

This thesis uses ten years of data to examine the underlying drivers behind changes in the taxi price, specifically we look at the relationship between the taxi price and changes in the underlying costs. We use a two-step error correction framework to investigate how changes in costs affect prices in the long run as well as in the short run. We also study if the price adjustment process is asymmetric. Furthermore, we examine if price discrimination exists on the taxi market in Stockholm. We find that in the long run the pass-through effect is almost complete, whereas in the short run prices are considerably less sensitive to cost changes.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

This report is a study made at Pallco AB. Pallco is a subcontractor that is specialized on steel and aluminium components.The aim of the report is to show an improvement proposal that leads to a reduction of the storage and improve the flow through the production of one item that is a part of a product that Pallco manufactures.With the increasing competition from other countries who can manufacture with lower costs must Swedish companies try to make theirs manufacturing as efficient as possible and remove all waste. By using the tools of Lean Production it is possible to reduce the costs and increase the efficiency.The method we used is value stream mapping. A map of the present condition has been made and then different improvement proposal were discussed. A map of a future condition has also been designed..

The background to this final thesis is that our mandator, A-hus, was interested to examine which roof system that would be most appropriate to their types of houses. To investigate this, we first conducted an evaluation of the most commonly used roof systems in Sweden today: decking, board, roof cloth and prefabricated roof cassettes.To gather information about the different systems we have conducted interviews with several professionals within the construction industry, done an extensive literature study, and gathered information from the Internet.Based on the evaluation of roof systems and the literature, we analyzed advantages and disadvantages of the roof systems from three main perspectives: system characteristics, economics and other characteristics. We found these perspectives to be the most relevant when selecting a roof system.The main perspectives comprise three categories which are graded. These grades are then added together for a score for each main perspective and a total score for the three main perspectives. Then we compared the systems and, based on the scores, suggested one roof system as the most suitable for A-hus.Our result suggests that the prefabricated roof cassettes probably is the best solution for A-hus, but only if it is possible to standardize the cassettes and still maintain the flexibility to match A-hus? house types.

This master thesis is aiming to find out how school libraries work towards children in school years 1-6. The mainfocus is how the school librarians and teachers work with literature and reading. The theoretical viewpoints aremainly the sociocultural theory and the child perspective.The study was conducted with participants from five different schools in Uppsala, in the form of qualitativesemi-structured interviews. The results show that schools work with literature first and foremost in a pragmaticway, with reading-strategies and activating discussions. Very little time is spent on reading for its own sake.