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.

Water logistics has long been a problem in order to effectively carry out stump treatment in both thinning and final felling. It is important that the stump treatment? equipment is configured as well as a sufficient amount of water is carried out on the harvester to get a cost? effective treatment. The flow control of the equipment has improved and water can be dispensed more efficient, but still the amount of water on the machine is a crucial factor in the total cost estimate. The knowledge of the tools available to bring water as well as the internal logistics of loading and transport to the felling site is deficient. Increased focus on "smart" solutions to manage water cost is of great importance in order to combat Hetrobasidion spp in both thinning and final felling. The purpose of the study is to describe and summarize different solutions of water logistics at stump treatment in final felling.

In this thesis a possible Cost effective runner change of some of the units in the hydroelectric power station Olidan is investigated. The possibility to drive a unit at the same efficiency point through a change of the turbine shaft speed and the rate of discharge is tested. Furthermore the theories behind model testing, determination of efficiency increase from model to prototype and efficiency measurements shall be discussed and analyzed with Olidan as a starting point.A predicted curve has been built on information from model tests and field measurements on the existing runners and runner data from the test of the new model. The predicted curve shows the difference in efficiency between an existing runner and a modern one. It is the difference in efficiency that is used in the calculations that are to show whether changing to a pair of new runners will be Cost effective or not.

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 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..

The last decade has created an increasing pressure on companies to decrease their impact on the environment and to increase their effectiveness of recycling the company?s resources, especially for the steel industry. Companies have also started to realize the economic aspects of an effective internal reverse logistics. In the past the value of an effective internal reverse logistic was something that companies tend to underestimate and there are few academic studies done in this area. The purpose of this essay has been to identify key factors to create an effective in plant storage, transport, sorting and handling of returned steel. From these factors a generalized model for creating an effective return steel flow will be developed.

I?ve tried to find the most effective and Cost effective way to harvest straw for energy recovery.You can choose between round bales and big square bales. Square bales are the cheapest way to produce straw for fuel recovery because you can optimize the length of the bales so they fit the transportation equipment.In the Malmö area the average days of harvesting hay is 55. The effectively of transportation depends mostly of the speed, the distance and density of the bales. To increase the capacity of bale transportation larger loads and higher density of the bales is necessary.

Calculations are an important part of planning around a construction project. From concept to completion of the project calculation is a tool to try to predict the actual cost. During the production stage in particular, deviations occur which makes the actual cost different from the calculations.This thesis is done in collaboration with JM Residential Stockholm. The study includes a cost follow-up in which a comparison was made between the calculated production cost and actual cost for the five projects. The aim of the study was to observe the most common reasons that a project deviates from the calculated production cost and then summing these causes in a number of categories.

Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

The work with this report has been focused on developing a methodology model for control at purchase. The methodology model covers parts classification, dispatching systems, batch shaping and more. The aim with the methodology model is that it will be used as an aid for a Cost effective material planning to increase the value for customer.The work covers also a description of the present situation and the purchase process at Company X. Six parts have been applied, two from each class (A, B and C), in the methodology/model. The parts that have been applied are included in the flow between Company X and their supplier Company Y.Data have been collected trough literature studies, interviews and the company?s business system.

The technology used in the development of web-applications is evolving at such rate that it has become more and more important to keep web-applications modern. If an application is based on a technical platform that is not renewed, the platform may over time develop into an obstacle in further development of the application. There may be compatibility issues and some of the code may be unnecessary due to abstraction, and therefore more time consuming to work with. Sometimes the reason may be that an application has been built to run, and is running on an application server that is no longer being maintained. The system can be large and modernization can cost a lot.

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.

In Sweden, harvesting pre-commercial thinning (PCT) stems for energy purposes is a interesting way of financing the high cost of preparing dense stands for a profitable first conventional thinning. This concept can be labelled bioenergy thinning. The aim of this study was to quantify the productivity of a Vimek 404R light harvester with an accumulating Naarva-Grip cutting head during the bioenergy thinning of a self-regenerated stand west of Sunnansjö in Dalarna. The stand was birch-dominated, contained 15 371 stems/ha, and measured on average 4,6 cm Dbh and 7 m tall. Even though the driver was well experienced with the machine, the stand in question was the first one that he ever thinned in this manner. Nevertheless, the driver strived to accumulate as many stems as possible during each crane cycle and chose to cut taller stems in half so as to make the handling and forwarding of the harvested stems easier.

Bakgrund: Fetma är ett folkhälsoproblem som har ökat dramatiskt de senaste två decennierna. För att behandla extrem fetma har magsäcksoperationer blivit en allt mer vanlig metod. De hälsoekonomiska aspekterna av operation har ännu inte studerats i Sverige. Syfte: Studiens syfte var att belysa hälsoekonomiska aspekter av magsäcksoperationer som intervention mot fetma. Metod: Metoden var en litteraturstudie.