The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.

The main aim of this thesis is to investigate the implications and dynamics behind consistency between individual resource allocation decisions and corporate strategy concept. The telecom industry, a high-velocity environment going through an extensive deregulation process, is put under the magnifying glass. Japanese telecom giant NTT Group is compared to its German counterpart Deutsche Telekom. Potential antecedent factors in the strategic decision-making process to consistency are studied. It is also examined whether there is a direct interplay between consistency and economic performance.

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.

This paper discusses the feeling of insecurity in educational exhibitions. The study analyzes one exhibition at the museum ?Nordiska Museet? in Stockholm, and strives to answer how the question of spatial factors can influence the feeling of insecurity, and thereby also the information process.The following questions have been addressed: Can we speak of a spatial allocation problem of exhibitions that contain much information? What is the relationship between the exhibition's intention and visitors conduct A model has been designed with influence from wayfinding where the exhibition is divided into basic parts, which allows a detailed study of the exhibition, and of how the parts relate to each other. The research contains spatial analyze, observations as well as interviews.The conclusion is that we, in the scientifically investigated exhibition, can speak of a spatial allocation problem when the information seems to be an overload for the visitor..

Bakgrund: Dagens industriföretag har ägnat mycket tid och tankeverksamhet åt att förbättra produktiviteten men i regel betydligt mindre till att beräkna enskilda produkters kostnader. Allt högre krav ställs på en kundanpassad produktion med differentierade produkter. Produkternas heterogenitet innebär även heterogen resursförbrukning och det gör det svårt att veta vilka kostnader en produkt verkligen orsakar. Inom ABC är det kostnadsdrivarens uppgift att koppla samman resursförbrukningen med produkterna. Valet av kostnadsdrivare kan ge stora effekter på produktens kostnad och visa att produkter som tidigare betraktas som lönsamma säljs med förlust.Syfte: Syftet är att beskriva och analysera problematiken kring val av kostnadsdrivare.Genomförande: En fallstudie har genomförts kring val av kostnadsdrivare vid Swedish Tissue.Resultat: Det finns inga optimala kostnadsdrivare utan en komplex avvägning med kalkylens syfte i bakhuvudet krävs.

This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company?s management considers that their follow-up process of cost accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework.

This study investigated the performance and cost of scarification with a tractormounted excavator. Due to variations in terrain conditions the performance variedbetween 0.08 and 0.11 ha/E15h and, with a machine cost of 366 SEK/h, the cost ofscarification varied between 3 330 and 4 750 SEK/ha..

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

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.

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.

The purpose of this essay is to identify costs for providing First-line and Second-line support, and then allocate these cost to different goods and services (cost objects) being supported. The thesis also intends to improve the overall cost awareness in IT settings..

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

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.

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.

A real option model is developed to examine the crucial factors affecting the agricultural firms? decision to quit the production and rent out the land to a company building a PV power plant. The public policies in support of investments in renewable energies have created the conditions for a market regarding investments in PV installations in agricultural areas.The decision to switch offers to the agricultural firm and to society several economical, social and environmental benefits, representing sustainability. However, PV installations in agricultural areas require the allocation of a certain land area. By assigning a part of land to PV installations, thereby the area of land allocated to agricultural production decreases.