To introduce a standardized component assortment takes a lot of effort in order to make real cost savings. The rationalization effect itself is important, but perhaps even more important is to state the aim of the standardization efforts in a well-defined way. How can an organization assure that they are working in a proper way? How do they know that their efforts are being interpreted into the whole organization? And, how do they know that the standardization efforts actually save money? Different components differ heavily e.g. in technical complexity and quality issues.

In the directive 2008/104/EC on Temporary agency work there is a regulation concerning that there shouldn?t be any restrictions or prohibitions in national legislation if it can not be attributed to the public interest. According to that the purpose of this paper is to investigate whether the Swedish law about reemployment in 25 § LAS is a restriction for temporary work agencies, it?s role on the labor market and also to investigate what consequences a restriction can have from a diversity perspective. To fulfill the purpose I have been using a legal dogmatic method based on determination of the current law.I have by the legal research determined that reemployment is not a restriction for temporary work agencies.

Folkhälsovetenskapligt program.

Purpose: The aim with the report is to investigate if the South East Asian customer on the food processing market base their investments on Total Cost of Ownership and if so, which are the cost drivers considered most vital. Moreover, do these cost-drivers diverge from the perception FP Ltd has, and if so, can a Total Cost of Ownership-model help to achieve a mutual understanding? Methodology: First a descriptive approach will be taken, identifying FP Ltd?s employers? perception on how to meet the customer. This will later be compared to our empirical findings of the actual customer behaviour in Thailand and Vietnam. Thorough analyse of the gap between the two parts will give us the outcome whether or not FP Ltd will have any use of presenting a quantitative model justifying their higher price.

The use of fossil fuels such as coal and gas are a contributor to the global warming. The climate change is a worldwide problem with far reaching consequences that is believed to be very expensive. The United Nations has been introducing a framework convention on climate change. One component of the convention is the Kyoto protocol. The protocol is obligating the developed countries to decrease their emissions of greenhouse gases by 5.2 percent during the time period 2008-2012.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

In Sweden, the demand for bio energy has increased in recent years due to the current energy and climate debate. In 2008, the energy supply of Sweden was 612 TWh, biofuels accounted for 123 TWh of these. Stumps have been highlighted as a potential fuel in recent years and the Swedish Forest Agency expects a technically and biologically feasible potential of 20.7 TWh annually between 2010 and 2019. The idea of utilize stumps is not new. During the 19th century stumps were used for tar production and during the 70?s and 80?s attempts were made to use stumps in the pulp industry.

Purpose:  The purpose of this paper is that from the physical travel agencies perspective try to see how they perceive their future, knowing that the booking on Internet has increased.Problem: What are the prospects for future development of the physical travel agency? Has the technological development affected the physical travel agency and forced it to change its role and meaning?Method: This paper has a qualitative approach. Interviews have been made with employees on physical travel agencies to try to reach a deeper understanding and thereafter be able to give us an understanding of our problem.Conclusion: The physical travel agency has been given a new role as the employees are no longer seen as sellers but more regarded to as consultants. The travel agency has become more of an information bank than just a shop where travels are being sold. Despite this change, we believe that customers will continue to visit the physical travel agents because of the unique knowledge and services they can provide that Internet not yet can offer.

To introduce a standardized component assortment takes a lot of effort in order to make real cost savings. The rationalization effect itself is important, but perhaps even more important is to state the aim of the standardization efforts in a well-defined way. How can an organization assure that they are working in a proper way? How do they know that their efforts are being interpreted into the whole organization? And, how do they know that the standardization efforts actually save money? Different components differ heavily e.g. in technical complexity and quality issues.

I denna rapport har det utförts två fallstudier från två olika vindkraftsanläggningar och med hjälp av en utarbetad modell har livscykelkostnaderna jämförts för de två fallstudierna.Resultatet visade att livscykelkostnaden per producerad kWh sjunker allteftersom den installerade effekten blir högre.Kostnadsmodellen som utarbetats och tillämpats för resultaten har visat sig ha hög verifierbarhet då resultaten har varit jämförbara med litterära studier..

When I got the opportunity to write this examination did I want to write about something that I both was interest in and also can use in the future. I think it?s going to be difficult to carry on the milk production with only 28 cows. I wanted to investigate the possibility to increase the herd of cows. I also wanted to compare this cost with a new cow house the cows where milked with a robot.

The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline?s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking.

Den här studien använder Agency-teorin och Stewardship-teorin för att undersöka hur motiverande ett Resultatandelssystem (RS) är för de anställda på en mindre svensk bank. Mer specifikt så undersöks hur påtagliga så kallade Free rider-problem är och vilka bakomliggande orsaker som påverkar vikten av sådana problem. Detta bygger på en rent kvalitativ undersökning baserat på intervjuer med anställda på Leksand Sparbank. Resultaten visar att förekomsten av Free rider-problem inte är så vanlig som Agency-teorin antyder och att detta beror främst på att monetära belöningar inte är den primära motivatorn på banken. Resultaten visar också att RSet inte motiverar på det sätt som det är tänkt, RSet har dock en del andra positiva egenskaper..

This report is a thesis work for a B.Sc. in Forestry at the School for Forest Engineers, SLU. The aim of the work was to compare two different pricelists with the actual output from a harvester. The results have also been compared with a volume estimate of standing trees done by the Swedish Forest Agency and the ?true? value registered by the Wood Measurement Association. The study confirms that the output calculated by the computer on the harvester is more reliable than the volume of standing trees estimated by Swedish Forest Agency. .

The results and the analysis of this essay are based on an empirical study of women groups in Babati District in Tanzania from 2005. The study has shown that the reason for women in Babati to organize themselves is to overcome traditional and structural obstacles that restrict women?s economical integration. Through the creation of social networks and a common source of income within the group, women are trying to strengthen their position within the household and in society. The significance of empowerment on an individual level is the sense of abilities in everyday life and the feeling of increased options.Social mobilization means that individuals come together and with united strengths and according to a common interest are trying to fulfil articulated goals.