This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

This paper is the result of a case study conducted at Uppåkra Mekaniska AB during the spring of 2006. The task that was presented by Uppåkra was to develop a basis for a decision for the planning activities at the company, so that in the future they can create lot-sizes which are based upon a total cost perspective. Total cost in regards to lot-sizing is defined as the sum of the administrative reordering costs and warehousing cost per stock keeping unit.To collect data a series of interviews and observations were conducted. This data was then used during the lot-sizing simulation and analysis. The 15 units that the simulation was conducted on were grouped into three item classes depending how many different machine setups they required during the production process.

Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.

Scana-Booforge is a Swedish company which specialize in heat treatment of various metal. The treatments take place in quenching ovens, where fans are used to circulate the hot air. The fans used today do not have a satisfactory lifespan. This thesis aims to develop a new design of the fans for the quenching ovens, and the goal is that the new fans will bring cost savings for Scana-Booforge.The design development process started with mapping out the environment in which the fans operate, and with analysis of the existing fan structure and damages, in order to establish the cause of failure and of short durability. The performance of the fan were also established at this stage.

Denna rapport ger en bild av vilka olika saker byggherrar i Sverigeanvänder sig av idag för att öka den sociala hållbarheten. De projektsom studerats är Bygga om Dialogen i Malmö, Älvstaden i Göteborg,Vivalla i Örebro och föreningen Byggemenskap.Genom att intervjua en person från varje område studeras likheteroch skillnader i hur man arbetat med den sociala hållbarheten vidbyggnation. I Malmö och Örebro studeras arbetet med att öka densociala hållbarheten vid renoveringsobjekt, hur får de hela områdensom länge haft ett dåligt rykte att bli socialt hållbara där stort fokusligger på att anställa långtidsarbetslösa.I Göteborg och i föreningen Byggemenskap fokuserar man på attföra in den sociala hållbarheten vid nybyggnation och hur vi kan byggahyresrätter som har en lägre hyra än nybyggda lägenheter i dagslägethar..

This study hopes to provide a deeper understanding for the situation that pupils in dyslexia and special education teachers are experiencing. The aim is to examine how students with dyslexia and special education teacher / special needs education teacher are experiencing difficulties, resources, additional adjustments and support. The aim is also to examine the experience in opportunities for improvement and what similarities and differences exist between students and special education teacher / special needs education teacher regarding the allocation of resources. The study is made with focusing on a certain dilemma perspective, using methods such as interviews. The results of the study point to lack of time, time pressure, teachers 'skills, management directives and students' understanding of their own learning as factors affecting resource allocation, in which all factors influence each other and are interdependent of each other..

The purpose of this paper is to examine how the traditional airlines' strategies are affected by the low-cost carriers emergence and their business model and in wich ways they can achieve profitability. Furthermore we also want to examine the factors that affect the airlines' efficiency and competitiveness.The results of this study shows that the growth of the low-cost carriers have affected the network airlines' strategies as they, among other things, had to also lower their fares. This has forced them to revise their cost and efficiency in their entire operation. The result has also shown that the network companies can not come down to the same level of low costs as the low-cost carriers, and must therefore examine their ability to increase revenues instead. .

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.

This thesis examines the tendering process from the point of view of Swedish building contractors. The purpose with the study is to chart the decision process for the contractors during the tendering process. The study is designed as a survey study. This made it possible to reach a wide base of respondents, not letting such factors as geography being an issue. The survey itself was characterised by a very high response rate compared to other similar studies. The result from this study shows that former experience from similar projects, current workload and the clients economic condition are very important factors for both whether or not the contractor will bid for a project as well as the cost estimation and tendering price. Former experience from similar projects is also an important factor for the determination of the indirect costs.

When a person arrives at the emergency ward at the Uppsala University Hospital with his or her symptoms he or she explains the problems and then a priority process starts. The staff evaluate at which emergency level the patient is located in a model called Triage. The Triage model helps to decide the priority need and is based upon templates which point out in which of the 5 categories a patient is to be placed, to eliminate any future risk regarding his or her health. A lower triage level means lower priority but implies better health when the evaluation takes place. To obtain optimal effect of the Triage model the evaluation of symptoms must be reproducible so that patients with the same symptoms are placed at the same triage level regardless of whom among the staff conducts the evaluation. The purpose of the study was to see if the resources are allocated based on priority level of the patients.

Lokala investeringsprogram was a subsidy program which supported environmental reforms during the years 1998 to 2002. The subsidies were given to Swedish municipalities. Most of the evaluations of the subsidised projects have now been completed and included in a database. The purpose with this thesis is to analyse whether the instrument has been effective with respect to carbon dioxide reductions and costs. These calculations have focused on subsidy and cost efficiency. The analysis has been compared with a previous report called "LIP ur ett samhällsekonomiskt perspektiv". The result shows that the reduction cost for one kg CO2 has been almost one SEK, which is twice as high as the cost reported in a previous report, half a SEK.

The purpose of this essay is to examine cost-benefit-analysis as a method of evaluation of labour market policy. To illustrate the possibilities and difficulties of the method chapter four contains a partial cost-benefit-analysis of the results of a labour market project in Kävlinge. The questions this essay strives to answer are the following: What possibilities and difficulties do cost-benefit-analyses entail? How would one conduct a cost-benefit-analysis of the project in Kävlinge?The method used in this essay is mainly a literature study of cost-benefit-analysis of labour market programs. The labour market project Brännpunkt is used as an example in a partial cost-benefit-analysis.The applied cost-benefit-analysis of the Brännpunkt project in Kävlinge shows that it is possible to calculate the profit for the society as a whole, given that the necessary information is obtainable.

Producing a building is a long and complex process. It consists of several parts, from the feasibility study and design stage onto the construction and finally the management of the building. The design process is a critical part of the process where construction plans are made. The quality of the plans affect the production phase in great extent and faulty plans can pose a risk for extra costs for all parts in the process. The cost of producing dwellings has increased the last years and the detail design process is one of many phases where improvements can mean cost savings within the whole building process.This report aims to point at parts within the detail design process which could be more efficient, regarding communication, follow-up and time planning, and to give suggestions for improvements.

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.

As a company it is required to work with strategies to minimize costs such as packaging and logistic costs. The increased market of industrial produced wooden buildings results that the time and the cost which the packaging of prefabricated building elements consume, is experienced to be in greater need of development than before and demands a better solution. The aim with this dissertation was to discover how the development of the handling of the packaging can improve the packaging process. The goal was to present improvement proposals for a simplified and thereby a more efficient production in time and cost perspective.The packaging process which includes packaging, handling, storage and transport were studied. Interviews were made with participants from the market for manufacturers of wooden houses and a case study was made at the company A-hus.