The purpose with this study is to compare different systems of grain storage from a financial point of view. Grain that is supposed to be fed to laying hens. The systems that were compared were different airtight storage of grain and a system of conventional storage. To make this case study I choose to compare four different systems. In the case study there was one system with bin drying of the grain, two systems with airtight storage of the grain and one system where you buy dried grain during the season. I made several of capital investment appraisal where I found the cost of each system, then I took the cost and divided it with the total grain use and calculated the cost for each kilogram of grain, and also the cost of the feed. Then I compared the cost from my case study with the cost of buying feed. All the systems except for one, gave a lower cost for the hen feed than buying feed from a dealer The best system, witch were bin drying lower the cost with about 80 000:- SEK.

The Swedish energy company Vattenfall is currently the owner of the district heatingsystems in Nyköping and Motala. To be able to also offer cooling solutions tocustomers are becoming more and more important. This report describes the resultsof an investigation of the cooling market in the two cities and the potential needs forcooling today and in the coming 20 years. The total potential for the coming 20 yearsis estimated to be roughly 17 MW for Nyköping and 9 MW for Motala.Two possible district cooling systems for each of the two city centers was modeledand a comparison was made between different cooling techniques namely absorptionand compressor chillers.Absorption chillers driven with district heating during the summer is one way ofincreasing the load in a combined heat and power plant and thereby the possibleelectricity generation. The cost of heat production must be low for absorption chillerto be able to compete as an alternative.

The Göta älv-bridge is a welded steelbridge which is located in Gothenburg,it connects the inner city of Gothenburgwith the island Hisingen. Cracks wasdiscovered in the steel in 1999-2000which started an investigation of thebridge to clearify the condition of thebridge. The conclusion was a monitoringsystem based on laser light sent throughan optical fiber.This report describes the bridge, thedamages, the monitoring system and thetraffic on the bridge.Stefan Pup, at Vectura Borlänge was mysupervisor during this work. In myinvestigation the costs of themonitoring system and the costs ofclosing the bridge is compared andevaluated. The biggest investigatingpart is the costs of closing the bridge.The results of my investigations is thatclosing the Göta älv-bridge would cost 1107 300 SEK / day.

This report is a bachelor's thesis of two students from the Energy and Environment degree at KTH Stockholm. Grinda is an island situated Stockholm archipelago. Skärgårdsstiftelsen is landowners and manages the area. Grinda Wärdshus, a guest house located in the island, currently uses an oil-fired boiler as a heating system. The aim of this thesis is to investigate whether wood chips or pellets is, from a sustainability standpoint, a suitable heating method for the guest house.

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

This report describes a new foundation method and compares it with a traditional founding of concrete. This new method is called the Koljern technique and uses cellular glass which is called Foamglas. The Foamglas is compounded to founding elements by lightweight steel beams. Foamglas is an insulation material with high compressive strength, and is rot, insect, vermin and acid proof. The cellular glass is also fire proof and watertight, which makes it a very good construction material.The report contains a study of a number of cases for which the Koljern technique is compared with a foundation of concrete.

After the deregulation of the Swedish pharmacy market customers can be lost due to stock-outs. Optimization of pharmacy inventory levels has thus become increasingly important. To minimize inventory costs while considering the cost of shortages the latter must be estimated. However, the shortage cost is very difficult to compute. Thus, the aim of this paper is to estimate the pharmacy-specific shortage cost parameter and its relation to other inventory costs.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

This report is the result of a thesis conducted at the consulting firm Bjerking AB andis the final part of the Bachelor Programme in Construction Engineering at Universityof Uppsala. The work aims to investigate the costs and how the choice of ventilationsystem affects building projects during a long-term period. This report covers costssuch as investment, maintenance and energy but also how they affect residents andbuilders. Building regulations for energy consumption are expected to be tougher;therefore a comparison of two different heat recovery ventilation systems(HRV-system) was made. One system is based on a centrally placed unit that coversthe whole buildings ventilation through vertical shafts.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

The purpose of this essay was to find out how violin students apprehend their tuition and if it is possible to achieve good results without negative comparison or competition.The examination is based on eight in-depth interviews with violin students between 8 and19 years of age. All of the students had a strong will to develop and to feel satisfied with their achievements. Almost all of them agree that some degree of comparison and competition between violin students does exist. Although some of the students had seen negative sides of such competition, they agree on comparison as a good thing as long as it´s positive..

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..

Costs of maintenance on combines are a subject of interest thus it constitute a large investment and cost for the individual farmer. Therefore it is important to have up to date knowledge and the right facts to be able to do reliable calculations on one of the largest investments for a farmer. The aim of this study was to compare costs of maintenance on combine/threshingmachine with the computer program for advising environmental issues in agriculture, STANK. Interviews took place and data were collected by handing out questionnaires to 20 farmers. A similar study conducted by Neuman (2003) investigated costs of maintenance and compared these with STANK. The results of this study have also been compared and examined related to data from SLA - Skogs och Lantarbetsgivarförbundet. The result shows that 18 out of 20 combines were given a higher cost of maintenance when using STANK compared to the numbers in this study.

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..

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.