Mechanization of Swedish agriculture started in the beginning of the twentieth century, to be able to have more animals without raising the number of employers. The horse business has not by far kept up with these cost savings solutions. Cleaning out stables and feeding horses are the most time-consuming tasks in horse stables today. The most common way to clean out the stable is still by shovel and wheelbarrow. The clean out process can easily be mechanized through semi- permanently beds with movable walls between the boxes so that the litter can be removed by a tractor or a loader.

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

The purpose of this thesis is to describe property definition and special boundary demarcation and to analyze the differences between the two cadastral procedures. Property boundaries, especially unlawfully determined boundaries created through unofficial parcelling, can create conflicts between landowners and make it diffi-cult to know which land that a property contains of. It is possible to clarify the boundary conditions through a property definition or through a special boundary demarcation re-establish boundary marks.The methods used are: (1) A literature review to collect background information, (2) A case study to summarize court cases and (3) A questionnaire study to collect opinions from cadastral surveyors.The result is summarized in two comparisons. Firstly between restoration of landmark and special boundary demarcation (which replaced restoration of landmark in a legislative change in 2010), which demonstrated that the change in the law is considered positive because special boundary demarcation gives a legal effect on the boundaries. Secondly between property definition and special boundary demarcation which demonstrated that the two procedures are similar to each other.

A third party access to district heating networks has been proposed in Sweden, to increase the competition on the district heating market. Such third party access could create opportunities for the agricultural sector as an energy producer. This study describes the technical, economical and environmental prerequisites for a farmer cluster to build and run a heating plant, fueled with local wood fuel. The heating plant in the described scenario is 8 MW and will supply a village of 1000 houses, and is fueled with wood chips exclusively. Supplying a heating plant with fuel puts high demands on the logistics, since there need to be a continuous flow of fuel. In the scenario, wood residues from felling and thinning is stored in stacks in the forest, and a few times a year chipped and transported to a storage area at the heating plant. In the study, an estimation of the profitability has been made by estimating the cost of the investment, personnel, operating and maintenance costs and costs for the fuel and ash handling.

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing. The study is founded on a qualitative method that is based on a case study in eight companies.

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

This paper analyzes the Swedish labor market during the interwar and early postwar period within the framework of modern labor market theory. The development of unemployment during this period - according to the commonly cited source of labor union reports - represents a conundrum for research. The unemployment rate rose after the initial diverse shock of 1921 and stayed at a permanently higher level for the rest of the interwar period. This development was reversed after World War Two when the unemployment rate decreased and stayed permanently low for the rest of the postwar period until the oil price chock of the 1970s.In a first step the available sources of unemployment statistics is investigated and compared. The general conclusion is that the labor union reports overestimate the level of economy wide unemployment while being a reasonably good indicator of movements in the rate.

För att informationsöverföring över publika nät ska kunna utföras på ett säkert sätt krävs identifiering, signering och kryptering, vilka är grundstenarna i en elektronisk signatur. Dessa delar i kombination ger oss bl.a. säker e-handel. Som plattform för detta ligger PKI (Public Key Infrastructure), vilket är samlingsnamnet för lösningar där man med hjälp av en speciell krypteringsteknologi skapar system för identifiering, kryptering och integritetskontroll (Halvarsson & Morin, 2000). Systemen kan användas för att till exempel skapa elektroniska signaturer för olika typer av avtal, säkra elektroniska transaktioner, identifiering av användare, säker e-post, och olika typer av säker kommunikation över publika nätverk.Tekniken lovordas till stor del, men även dess brister förs fram av kritikerna.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

No accidents or injuries should occur because of our public health care. It should be a place with high security and good quality in order to avoid this type of accidents. This is a tough situation when the public health care organization should have as good quality as possible despite savings. It is difficult for middle managers to improve patient safety in the absence of money.The purpose of this study is to explain the work with patient safety that middle manager perform during saving times. The perspective we will look into is how they work with patient safety as an ongoing change.

The avowed aim in this project was to see how the Swedish egg production is today. My first question was if the Swedish egg producers egg production turn a profit. I have done five after calculation at five different egg producers with different systems from case to case. The difference has been the living system, the fodder and the egg price. They made a report in Uppsala, Sweden (Hoffman & Andersson, 1996), where the look forward to a Swedish cage ban and made calculations after that coming ban. After that they lift the Swedish ban of cages and the egg producers could invest in new cages who called the decorated cage.

Purpose: The purpose of this master thesis is to investigate how a pricing capability can be developed on a general as well as on a practical level in an industrial company working on the international business-to-business market. Methodology: We have conducted a case study of the work on pricing at Triton. After mapping the events we have evaluated the results. We have conducted interviews with people with information concerning Tritons work in the Pricing area. Theoretical perspectives: The theory includes organization and structure, pricing for the market with emphasis on transactions and theories on how to understand the customer.

The enterprises of today are beginning to realize that environmental issues are a important part of their activity. Companies and organizations are expected to a greater extent communicate their environmental work to the world surrounding them in a trustworthy and structured way. Lack of information or information that is incorrect may bring farreaching consequences. Communication is mentioned in several of the ISO 14001-standards. But what is missing is a guideline how companies should act to create and be sure of the quality of the data that can be used in the environmental communication.

Today Scania give a high priority to the continuous improvements on the quality of their vehicles. To follow up the flaws in product quality, which are recognized by the repairs at the local workshops, material requests are carried through to be able to analyze the defects at the plant in Södertälje ? in purpose to improve the product quality. The material requests are also carried through to compensate the workshop for their expenses and to check that they are working according to the company?s warranty manual.Due to local routines and different distribution structures at the different markets the lead times and the costs caused by the flow of material are hard to estimate.