Samhällets resurser är begränsade och en prioritering av olika verksamheter nödvändig. Cost-utility-analysen är en typ av ekonomisk utvärdering som syftar till att utgöra en del av beslutsunderlaget vid prioriteringsbeslut. Uppsatsen gör en cost-utitlity-analys av den ickefarmokologiska hypertonibehandling som genomförts vid Vindelns hälsocenter på individer där traditionell behandling inte haft önskvärd effekt på blodtrycket. Det sänkta blodtryck deltagarna på internatet erhöll minskar riskerna att drabbas av hjärtinfarkt eller stroke. Cost-utitlity-analysen inkluderar både till behandlingen relaterade kostnader och inbesparingar samt framtida till behandlingen orelaterade kostnader, som en följd av att individiden lever längre när riskerna minskar.

Regional European Offices with the purpose to represent regions and municipalities in the EU-system have had a substantial expansion over the last years. One example is the North Sweden European Office for the counties of Norrbotten and Västerbotten, consisting of seven different headmen who are representing both the private sector as well as the public system. This diverse leadership representation makes North Sweden a very good example on a so called Quango, organisations that stand under simultaneous influence from both public and private sectors. These Quangos opens up new possibilities to solve public problems, but they also bring together two different working models which is not always easy to handle for a Quango. According to earlier surveys some characteristic Quango problems within North Sweden exist, for example the ability to prioritize and thereby be as effective as possible.

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.

To be competitive in the corporate climate of today it is important to have effective logistic activities. A common resource within the internal logistics is forklift trucks, which are used to lift and transport material. It becomes more and more important to decide whether to buy, lease or rent the forklifts to obtain an optimal economic situation. Many companies have issues with internal pricing. It is difficult to price products and services correctly. It is common to price the overall instead of what it really costs.The purpose of the thesis is to present a model for the acquisition of forklifts for internal logistic operations, regarding financing and internal pricing, to obtain economic effectiveness and an optimal forklift fleet size. The study focused on a specific research question, and for this purpose interviews with experts were held, observations were made and a literature study was done.

This exam report has been developed in association with Strangbetong AB, Sweden.The natural gravel that is being used as fine aggregate for concrete production today is an ending natural recourse and the Swedish government has decided to strongly reduce the extraction from the year of 2020. The only reasonable replacement is aggregates from crushed rocks but this material has other properties than natural aggregates. The concrete manufacturers now have to learn how to use these new fine aggregates in a Cost effective way in order to ensure the quality of their concrete production.In this project, crushed aggregates and combination of crushed and natural aggregates have been tested with existing formulas for fresh concrete. The two parameters yield stress and plastic viscosity have been measured which gives a good description of the workability of the fresh concrete. Different methods to make measurements on the dry fine aggregates, has also been tested, to find out if there is any correlations between these parameters and the parameters from the measurement on the fresh concrete..

This investigation?s task was to map manufacturing of special qualities at Stora Enso Packaging under a certain period, analyze if rules concerning special qualities is followed, which consequences this results in concerning use of paper, waste and costs and to give suggestions on alternative solutions. The goal was to give sugges-tions that help the company to reach its business ratio that the production de-partment uses within use of paper and productivity in the corrugated cardboard machine.Stora Enso Packaging is a part of the forest group Stora Enso and is one of Swe-den?s leading producers of corrugated cardboard. Stora Enso Packaging acts pri-mary on the Swedish market, where they have a market share of 25 %.To be able to analyze orders with special qualities we did a data collection during two months, where we mapped incoming orders.

Vi lever i en föränderlig värld där aktiemarknaden är en komplex miljö. Att fatta välgrundande beslut på aktiemarknaden är svårt för investerare, som  därmed samlar in all den information som finns tillgänglig. Den redovisning och information som företag lämnar ifrån sig är utformad genom en avvägning mellan kostnader och nytta, som kallas Cost Constraint. Ytterligare en avvägning som företag använder sig av gällande upprättandet av redovisning är att inte ge ut för mycket information och därmed ?skydda? sig från konkurrenter.Studiens huvudsakliga syfte är att kartlägga och jämföra hur investerare och banker tar beslut baserat på den redovisning som företag publicerar, som kan vara påverkad av Cost Constraint.

Brands are the instruments corporates use to create and communicate brands reputation. Within the different industries for consumer products intangible assets such as brands are known to have great importance for corporate prosperities. When consumers experiences a specific brand symbolizes best possible value for money, the corporate behind it has managed to create a unique competitive advantage that should be to its full potential. Strong brands can pose the difference between winning or loosing on the market. Due to this brands should be considered as cost-effective instruments since they help create financial advantages such as consumer loyalty.

Aim: The aim is to create a review that examines different forms of massage therapy and their effects on hypertension.Method: Literature review of 10 scientific articles on the subject of massage and its effects on blood pressure. The literature searches were made with PubMed and Cinahl using the keywords "massage therapy", "effects" and "blood pressure".Results: The articles showed that massage had a positive effect in lowering blood pressure. This could be explained by greater extent of relaxation in the participants investigated and an increased activity of parasympaticus and reduced secretion of stress hormones. The articles do not agree on what form of massage therapy is most effective in lowering blood pressure and it is uncertain for how long the effect can remain.Conclusion: Massage is usually seen as a treatment without scientific basis. There is evidence that suggests that massage therapy is an effective treatment for lowering blood pressure.

In recent years, the Swedish railway track system has been neglected in terms of capacity and maintenance. To adapt the existing system to current traffic load there is a great need for extensive improvement and maintenance. Shortcomings are especially occurring on older embankments running over soft subgrades. To select the most suitable method for reinforcement of the embankment, it is important to evaluate different solutions from a life cycle cost perspective. In long-term perspective, it is often shown that a method with low investment cost causes a higher maintenance cost and a shorter technical lifetime.

Aim: The aim is to create a review that examines different forms of massage therapy and their effects on hypertension.Method: Literature review of 10 scientific articles on the subject of massage and its effects on blood pressure. The literature searches were made with PubMed and Cinahl using the keywords "massage therapy", "effects" and "blood pressure".Results: The articles showed that massage had a positive effect in lowering blood pressure. This could be explained by greater extent of relaxation in the participants investigated and an increased activity of parasympaticus and reduced secretion of stress hormones. The articles do not agree on what form of massage therapy is most effective in lowering blood pressure and it is uncertain for how long the effect can remain.Conclusion: Massage is usually seen as a treatment without scientific basis. There is evidence that suggests that massage therapy is an effective treatment for lowering blood pressure.

Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.

Welding is a common method for joining of metal or plastic construction parts. This report describes several different weld methods in general terms. The report focuses on the GMAW method, specifically MAG welding.A case study has also been performed for the company Wenmec. The task received from the company was to compare the mechanical properties of joints welded with the tube electrode called Nittetsu SM-3A and joints welded with the homogenous electrode called ESAB Aristorod 12.63. Both types of weld joint were welded with the MAG method with an Argon based shielding gas with 18% CO2.

Public procurement stands for a substantial part of the total food consumption in Sweden. The majority of the procured food is today imported and according to market trends it?s intended to stay that way. Imported food is favoured for locally produced due to price pressure. Consequently domestic pork farmers have declined by 25 percent during the last twenty years.

Evaluating and choosing suppliers based on price alone, has traditionally been the dominant strategy for supplier selection within the purchasing function. With the origin of the Total Cost of Ownership (TCO)-concept in the early 1990s, a new philosophy dawned that promoted the importance of knowing the effects of supplier performance on the buying firm?s internal costs. Since then, scholars have been arguing the case of TCO as a viable model for making purchasing decisions and conducting supplier evaluation. Still, after two decades little is known about its penetration and impact on the practices of buying corporations, leaving the questions of which costs are included in the purchasing organisations? decisions unanswered, and even more importantly why certain costs are considered and others not.