The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

Construction companies in Sweden have for recent years seen an increase in the numbers ofwarranty complaints associated with the market of resident buildings and the cost for this hasbeen measured to over 1.2 billion SEK per year. Working with poor quality cost as a way ofcreating insight about defects within the company?s processes is a method developed and usedby the manufacturing industry for decades, but have not yet reached the construction industry.This study has been performed in collaboration with a Swedish construction company, wherethe author has been stationed at the aftersales division for residential buildings. Owing tocircumstances, this published report has been made anonymous regarding the company whowill further on be namedthe Company. The Company is aware that warranty claims producegreat costs and has requested a way of putting cost and cause to specific claims in order ofreceiving a more specific cost view and to make the reuse of knowledge more efficient.

The Swedish production of biogas was 1,5 TWh 2011. About half of the production was used as vehicle fuels. The cost for upgrading biogas depends on the size of the biogas plant and its gas production. If the gas flow is low the cost will be high. However, further development of existing upgrading technologies or development of new ones, have good potential to decrease the upgrading cost for small scale biogas plants.

When it comes to the priority of a project proposal, a variety of factors is affecting theoutcome. In the municipal sector, factors of non- economic nature appears to be particularlyimportant when the organization is not intended to be profit-making.This study's research question is What problems can occur around an energy-efficiencyproject proposal in a municipal organization? The purpose of this study is to gainunderstanding of what possible problems an energy efficiency project proposal mayencounter, in the municipal implementation process as well as the problems of a changingownership can bring.To conduct this study, the method was qualitative in nature. We have cooperated withVarberg Energi AB and Varberg kommun, which has stood as respondents for the empiricalbasis of the study. In this study, we have conducted four personal interviews.In this study, we have found that there may be several problematic factors associated with anenergy-efficiency project proposal in a municipal organization.

The idea of bringing mindfulness into organizations has become increasingly popular. While previous research has shown positive effects of mindfulness practice in individuals, consequences of introducing mindfulness in organizations remain largely unexplored. This thesis examines those consequences through a qualitative study. We conducted semi-structured interviews with members of two case companies. Based on the effects which mindfulness has been shown to have on individuals, our analysis was especially focused on the areas of efficiency, effectiveness and organizational culture.

In this thesis you will be able tofollow the design work of a drumtest. A tool that by having a rotatingdrum with equally positioned obstacleswill simulate the conditions a mountainbike rim will pass through.Initially there is a specification ofsome parameters and requirements thatthe design had to fulfill. There is alsosome brief background information aboutwhy a drum test is required for abicycle rim manufacturers and about thecompany Innolite Design AB that thisthesis is done for. After that itfollows an extract from conceptgeneration with the chosen concepts andsolutions but also some of the conceptsthat were not chosen.The thesis also contain a part where thereader cangain a deeper understanding of how thedesign works as well as some moredetailed facts about how the choice ofmaterials, their thicknesses, etc. havebeen made.

The constant need of energy is something that affects us all no matter our current situation. Whether we are driving our car to work, taking the elevator or using the oven to cook dinner we end up relying on energy. Our whole society is continuously striving to achieve a higher grade of efficiency and the process of supplying ourselves with energy is no exception. The importance of appliances in our everyday life cannot be exaggerated and thus the importance of their high efficiency.Efficiency is already a keyword in the appliance industry with labels, stars and numbers helping us choosing the most suitable option for the task ahead. No matter how efficient appliances often use pure electricity as their energy source.

This thesis describes how a cost reduction project was done on the Packsize ondemand packing machine EM7. The cost reduction was achieved by making minorredesigns of the EM7.The project began by studying the EM7´s structure and function by working on itsassembly line. A short literature study on the subject Design for Manufacturing wasalso done.By working on the assembly line and by speaking with staff from production anddevelopment departments, a number of ideas for reducing manufacturing costs arose.Estimations of the potential cost reduction size for each proposal were done incollaboration with vendors and the purchasing department. Based on the size of the cost reduction, technical risk, impact on the assembly lineand the development time the various proposals were ranked. The two highestranked proposals were selected for further development towards finished solutions.One of the ideas that were selected to develop in to a finished solution meant thatsome of the pneumatic valves were replaced with others.

The competition between brands on a market has led to a differentiation of the product range and the brands shape is more and more important to take consideration to. As a company and as a leader, you must understand the importance of working with a brand building-process int he organization. It is important to take advantage of the core assets you have with the brand and also within the organization.The paper is presenting David Aakers brand building-process witch involves a model for identity and the seed within. Aaker describes that a clear brand identity can help communicate both intern the organization and out to extern costumers, it could help bring clarity to what the brand stands for. And what it wan to send out.

This study deals with the technical and economic feasibility of replacing the nuclear power plant reactor Ringhals 3 with a biofuel power plant. A technical investigation has been executed to determine which of the systems and components that could be reused and which ones would need to be replaced. The investment costs of the reconstruction have also been estimated. The cost of the electricity production has been calculated as well as the emissions of the new biofuel power plant. Based on the established rate of return, the lowest average spot price of electricity that makes the investment profitable has been calculated.

När en kommersiell hamn byggs ut fordras omfattande muddringsarbete för att säkerställa ett brukligt djup för sjöfart. Då stora delar av muddermassorna ofta är förorenade av tungmetaller och miljögifter krävs särskilt omhändertagande av dessa. Traditionella omhändertagningsalternativ består av att deponera massorna på särskild avsedd plats på land eller tippa till havs, något som inte tillåts för förorenade sediment. En relativt ny metod är stabilisering/solidifiering (S/S) som innebär att muddermassorna behandlas med ett bindemedel för att sedan kunna användas som fyllnadsmaterial i exempelvis kajkonstruktioner. Dessa alternativ behöver noga vägas mot varandra med hänsyn till ekonomiska och miljömässiga aspekter.

At the plant of Sandvik do Brasil in São Paulo there is a need for improving the transport of inserts between the plant building and the stock building. The idea is to install a system with an Automated Guided Vehicle (AGV) to take care of this transportation. The purpose of this report is to present which demands there are on the system and to find the best solution according to the demands.To conclude this work a study was made of the plant and the AGV technology was examined. Several providers of AGV solutions were contacted to get information about prices and detailed solutions.The conclusion was that the most suitable system for this application is a small unit load vehicle using inductive wire as guiding system..

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

The purpose of this thesis is to identify the factors that drive efficiency and effectiveness in technical development projects performed at A?F?s department of product development. In addition to identifying and analyzing these factors, the thesis also analyzes what needs to be taken in to account in order to implement a measurement system that is able to both monitor and control the identified factors.The thesis has been performed in a qualitative manner. It is based on interviews with people from several different technological companies, within different lines of business, all of which are customers to A?F?s department of product development.The results show that there are seven critical factors for project efficiency and effectiveness.

Many companies do not register all the stops that occur in a production plant, it often takes longer to report than to fix the problem. If no problems are registered, you cannot trace where the problems arise.This master thesis was performed at AcobiaFLUX and they have noticed an increased demand from their customers to trace problems raised in their processes. The aim of the thesis was to find out how a tool to monitor a process best could be developed. Then the most essential from the theoretical base was developed into a useful tool for operators. For the operators to know if the process utilizes the full capacity of a process, the tool presents a measure of the Overall Equipment Efficiency, OEE.