Tappningsstrategin för Vänern ändrades i ett beslut från Länsstyrelsen i Västra Götalands län och Vattenfall AB, på uppdrag av regeringen år 2008. Detta gjordes för att minska risken för översvämningar i Vänern.  Åtgärden var föreslagen av Klimat- och sårbarhetsutredningen, som försökt utreda konsekvenser av klimatförändringar för Vänern i ett framtida förändrat klimat. I utredningen används en metod för att mäta kostnader. Metoden är en kostnads-nytto-analys (Cost-Benefit-Analysis; CBA) som användes för att utvärdera bland annat Vänern med omnejd. Enligt denna uppsats saknas det värdering för naturmiljö och sociala faktorer i denna utredning.

Globaliseringen innebär ökad konkurrens för företag vilket gör det viktigare för företag att snabbt kunna utföra sina kostnadsuppskattningar. I detta arbete undersöks förutsättningarna för att använda moderna teorier inom cost engineering för att kunna förkorta ledtiderna vid förkalkylsarbetet för företag inom custom made-tillverkning. Inom cost engineering har teorier för kostnadsuppskattning används för att beräkna tillverkningstider för tre olika produkter hos ett fallföretag. För att få en bra beskrivning av problematiken med kostnadsuppskattning inom custom made-tillverkning har design science-metodologi använts under arbetets gång.  Resultatet av arbetet visar att förutsättningarna för att använda moderna teorier inom cost engineering för kostnadsuppskattning hos custom made-tillverkande företag är att historisk data avseende för- och efterkalkylsarbete finns tillgänglig.

An important task for Region Skåne is to allocate resources to the health care districts. From 1999 to 2002 Region Skåne used needs-based resource allocation as a model for allocating resources. In a needs-based resource allocation individuals with the same socioeconomic and demographic characteristics are assumed to have the same level of need and are therefore allocated the same amount of resources. During the period of needs-based resource allocation a matrix model was used as a method. In the matrix model individuals were divided into cells after each combination of the socioeconomic and demographic variables.

The purpose of this study is to analyze what criminological theory explanations the Sweden Democrats use in their criminal politics. The three main questions from which we assume are: How do the Sweden Democrats approach crime? On which criminological theory is the Sweden Democrat?s policy of crime based upon? And which measures and preventive methods do the Sweden Democrats find appropriate to fight criminality? Our hypothesis is that the Sweden Democrat?s reuse/reproduce the Labeling Theory and that the party with its standpoints in this area and the rhetoric used, create a risk for individuals and/or groups of people to be labeled. The labeling can then contribute to increasing crime, in the form of the self-fulfilling prophecy. Our study is a qualitative study, based on literature studies.

BillerudKorsnäs is a leading global provider of primary fiber-based packaging materials and on Gruvöns Bruk in Grums, they have chosen to invest millions in the boiler at the facility to increase the total capacity of the factory. This results in the Pulp Flash Dryer at Gruvön being burden more, which makes it important that it is of great reliability and can be run with a high capacity. The reliability of the Pulp Flash Dryer at Gruvön is not as good as one could hope, which leads to reduced availability and production, as well as to increased maintenance costs. There are a number of different reasons for this, but all the casual links are not known.The purpose of this project was to perform a system analysis of the Pulp Flash Dryer to identify bottlenecks and the most critical parts from a capacity- and availability perspective. Appropriate methodology for the system analysis was used and would be used in a structured way to perform the analysis with data from the process and the maintenance system.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

The earlier studies of how gender is visually constructed in lifestyle magazines have mainly been done on photographs. But, photographs are only one part of the entire magazine Therefor3, we saw the importance in examining one of the other big parts, typography.We have been studying if gender can be constructed in lifestyle magazines through the shape and color of typography and the color context. It is important to point out that we have not been studying the written word but only the shape and color of the typography.The study has been conducted through a qualitative content analysis with a comparative process of the selected magazines. The analysis began with a semiotic analysis of selected parts of the magazines. The result was then analyzed with a feminist theoretical approach.The result of the study shows that gender can be constructed through typography in a number of different ways.

In today's society, the availability of energy plays an integral part in our everyday lives. Unfortunately, the price of energy in Sweden has increased in recent decades. A large part of our energy consumption goes to heating modules for houses, where heating methods that depend on energy sources such as electricity, district heating, fuel oil, gas and biofuels are the most common ones. During the winter period, the increase in energy costs becomes significantly evident, especially for small property owners. This increase in energy cost is most noticeable for home owners with electric heating.This thesis is written at the Halmstad University, in cooperation with a company, which makes parts of this thesis confidential.

The public sector in Sweden outsources its core business to a very large extent, whileinsisting on running its IT operations internally in a traditional way. IT as a service ingeneral and cloud computing in particular has become incredibly popular in recentyears, offering cost efficiency and greater ability for the business to concentrate on itscore activities, which is why it should be a promising alternative to the traditional wayof running IT internally. To achieve an understanding of why IT as a service has yetto take off in the public sector, a study of its use of IT/IS, what the effect of IT as aservice is, and the opportunities and challenges that cloud computing represents, isnecessary.The study, which was conducted using a qualitative hermeneutic approach, was initiatedby a literature review, followed by six in-depth interviews with five respondents,all of which hold many years of experience in the area. The outcome of the interviewsindicated that IT as a service should represent a promising and feasible way of reachinghigher levels of cost control, and a greater focus on core activities. Furthermore,the results indicated that Swedish legislation along with a high level of businesscomplexitymight be reasons for the low amount of IT as a service in the public sector.Through careful analysis and examination of the business? current situation, as well ascomprehensive knowledge of Swedish legislation with regards to the implications ofLagen om offentlig upphandling, the public sector can avoid IT as a service becomingmore expensive and more complicated than necessary, and achieve cost efficiencyalong with a greater focus on its core activities through it.Future research could examine the possibility of a framework for the integration ofcloud services within the public sector?s IT/IS environment, and whether there is aspecific size of a cloud implementation at which it?s more cost efficient to go withtraditional IT operations..

AbstractThis master thesis was performed at Scania transmission department in Södertälje, where the manufacturing of gears is done. Today a large amount of manual handling is performed between the machining and the hardening process. Most of the manual handling is done at the heat treatment department. The purpose of this master thesis is to give a suggestion on how to reduce or eliminate the manual handling at the heat treatment department. The possibility to use the same packaging throughout the processes will also be investigated.

At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.

Logistics is an important concept in the organizational context in which the planning of flows, services and products are treated. Logistics handles supplier management, supply of materials, production and distribution. The distribution of goods can be managed with different types of transportation depending on price and time aspects. The lowest transport cost for larger amount of goods is by maritime shipping. A common carrier used in transportation of goods is a standardized ISO- container.

This essay is a comparative analysis of ideas about how Islamic terrorism is understood in terms of narrative. The narrative being studied is Occidentalism, Orientalism and postcolonial theory; based on these perspectives are possible explanations analyzed of what Islamic terrorism is all about..

AbstractThis master thesis was performed at Scania transmission department in Södertälje, where the manufacturing of gears is done. Today a large amount of manual handling is performed between the machining and the hardening process. Most of the manual handling is done at the heat treatment department. The purpose of this master thesis is to give a suggestion on how to reduce or eliminate the manual handling at the heat treatment department. The possibility to use the same packaging throughout the processes will also be investigated.