This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

Most of the sea areas within the European Union are overfished and the catches are estimated to be up to five times lager then the amount to achieve a sustainable fishery. In doing so, the management of EU's marine resources comes to be questioned. The purpose of this study was to analyze EU's administration of marine fisheries and to explore which steps that can be undertaken to counteract the negative trend. The questions of the study were: How does the EU administrate today?s marine fishery recourses? And: How can the problem whit overfishing be discouraged? To answer these questions a comparative analyses were used to compare and evaluate administrative systems.

This thesis has been carried out to the Technology Group at industrial plant Tube Mill2012, which belongs to the Sandvik AB. Technology Group is a unit that takes care ofall requirements and suggestions regarding investigations, test runs and designmodifications. The main objective is to identify and analyze the existing initializationprocess to see where improvement opportunities exist and to come up withsuggestions for improvement, supported by previous research and literature. Anextensive literature search and case study has been conducted to provide a solidfoundation to refer to during the work. Completing the interviews and the workshopgave a clear picture of their unstructured work and approach, how the lowrequirements on the received orders caused problems for the group as well as thelack of a standardized resource allocation method provides major delay factors.Solution proposal then became a very easy process model in five steps with all theinformation gathered in one place.

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

The purpose of the thesis has been to explore the use of hedge fund styles when constructing portfolios of hedge funds (i.e. funds of hedge funds). The central question is if the use of hedge fund styles can significantly explain and improve risk adjusted returns (characterized by Sharpe ratios). The study has been done in collaboration with Optimized Portfolio Management AB who desire further knowledge and evaluation of hedge fund styles for their fund of hedge funds.To be able to create successful ex ante portfolios we have explored various prediction models for both risk and return. Our findings indicate that return prediction is problematic using simple models such as regression since the risk exposure of the indices appear to change significantly over time.

Hand raising is a common method in schools and a way for students to engage in the classrooms turn-allocation (Andersson & Haglund 2006, p 35), but not all benefit from it. According to Dylan Wiliam (2011) hand raising divides the students by putting the students that participate in hand raising at an advantage versus the students that do not. This study aims to examine hand raising as a phenomenon and the students and teachers thoughts about hand raising. The main research questions were:How do the students perceive hand raising?How do the teachers reflect upon hand raising?How is hand raising usedas a tool by the students?The main reference to this study has been senior lecture Fritjof Sahlströms (1999) thesis Up the Hill Backwards.

Turkey?s nearly fifty-year-old aspiration for admittance to the European Union took a crucial step forward with the signing of the Ankara agreement in 1996. The aim of this thesis is to examine the trade effects that evolve from the creation of a customs union. Our objective is to study how Turkey?s trade patterns adapted to the liberalized trade by examining the effects on resource allocation, specialization and welfare.

The scope of this master thesis is the scientific publishing at Uppsala University's Faculty of Arts. The aim of the thesis is to investigate publication patterns and publishing strategies. To investigate how the publication patterns of the faculty is structured and what priorities and considerations the researchers have regarding scientific publishing. Furthermore, the aim is to compare these publishing strategies and publication patterns to incentives and selection principles of the bibliometric indicators in the performance based research funding systems on the national and local scale.The thesis is based on the theories of disciplinary differences developed by Richard Whitley and Tony Becher and Paul R. Trowler. These theories suggest a framework based on organizational and sociological perspectives, that offers ways to explain differences in publication patterns between different scientific fields.The study is based on two empirical studies of the faculty.

The discussion regarding international aid tends to be highly debated for long periods of time. Some individuals are very positive towards aid and some individuals are less positive towards aid. This study aims to broaden the understanding of the aspects behind that. The previous research tends to focus on aid allocation within the EU, or which macro factors could influence which donor countries give to which recipient countries. This study aims to add to the research with which aspects at the individual level can influence the individual's attitude towards international aid from the EU.

The purpose of the essay is to investigate SVT: s (Swedish Television) attitude to allocation of quotes and preferential treatment. In Sweden there is only one law, which allows preferential treatment ? the law of equal opportunities. This law prohibits discrimination between women and men. The profession of camera operator and editor have been viewed as masculine in accordance to heavy lifting and high technology, this considering being hindrance to women.

Weber and Linder (2005) have enlightened that the focus of the current debate on the budget?s to be or not be, has been on trying to find a general tool, which fits best in all situations. They argue that the budget may be more appropriate for organizations in certain circumstances, than for others. They claim that there is a gap in research concerning the situations in which the budget may be appropriate, or when Beyond budgeting is preferred. It is this gap we are trying to fill with our thesis.The purpose of the thesis is to explain which situational factors that affect the organization's use of budgets for the functions the budget can fulfill.

In this thesis an energy analysis of ethanol production at the ethanol plant of Lantmännen Agroetanol in Norrköping has been performed. The ethanol plant has been studied in combination with Händelöverket, the combined heat and power plant which provides the ethanol process with steam. The purpose of this study was to determine the energy consumption for the whole production chain from grain to ethanol. The analysis has included the energy consumption for cultivation of grain, production of chemicals, the production chain for wood chips, the steam production and the ethanol plant. The grain and wood chips are both considered raw materials there for the energy content in these are not included as energy input in the system.

In this thesis an energy analysis of ethanol production at the ethanol plant of Lantmännen Agroetanol in Norrköping has been performed. The ethanol plant has been studied in combination with Händelöverket, the combined heat and power plant which provides the ethanol process with steam. The purpose of this study was to determine the energy consumption for the whole production chain from grain to ethanol. The analysis has included the energy consumption for cultivation of grain, production of chemicals, the production chain for wood chips, the steam production and the ethanol plant. The grain and wood chips are both considered raw materials there for the energy content in these are not included as energy input in the system.

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.

The globalization that has occurred during the last few years has made it more important for companies to have a well-functioning logistics system. Customers demand more options, which lead to an increased flow that creates greater demand regarding packaging and transports. Diverse logistics costs are nowadays a substantial cost for many companies. Therefore, more effort is aimed at optimizing transportation to lower these costs.The purpose of this project is to create a user-friendly calculation of logistics costs that illustrates how the costs vary, depending on how the flow is structured. This is done by examining which aspects that affect the total logistics costs and by mapping which aspects that should be included in a calculation of the logistics costs.Literature studies have been carried out parallel with empirical studies at Scania's production unit, MC, in Oskarshamn.