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.

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.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

The Swedish potential of electricity production from roof mounted solar panels has been determined in three steps: accessing the existing roof top areas, simulating the amount of electricity solar panels can produce on these areas and finally analyzing how large the necessary economical change is to make the solar cells profitable.The total existing amount of roof top areas are 319 square kilometers and the area distribution follows the distribution of people. This leads to an installed power of 47,9 GW which are expected to produce 49,0 TWh electricity per year. If the quality of the electricity is prioritized the highest the power is reduced to 3,7 GW, generating 3,8 TWh yearly, but if the hosting capacity is calculated from Sweden?s total electricity need, the capacity is 42 TWh per year.Today, solar panels are not profitable in Sweden for houses, even though there is a subsidy of 35 % of the investment costs, discounted in 25 years. The profitability is calculated with a cost of capital of 5 %, a price on electricity of 1 SEK/kWh and an investment cost of 20 SEK/Wp.

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.

The aim of the study was to describe how women and men with diagnosed heart disease experience their health-related quality of life and what differences there is between genders in their quality of life and also describe problems after receiving the diagnosis. The study also aimed to describe rehabilitation of patients with heart disease. The study was a descriptive literature study based on scientific articles. It emerged that both women and men with heart disease experienced lower quality of life compared to normative data. There was a significant difference between women and men both one year and three years after receiving the diagnosis heart disease, which showed that women experienced lower quality of life than men.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

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.

This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

Teenagers are the group that spends most money on clothing. When choosing clothes, the so called internal and external signals could affect the perceived quality of the teenagers. The external signals are for example price, brand and place of purchase while the internal signals are the physical composition of the product as for example garment and size. The perceived quality is the attributes that the teenagers perceive that the specific article of clothing has. Today?s marketing, within the fashion line, is mostly to present the design of the product and aim the marketing for curtain segments and to keep a distance to others that are not within the segment group.

Most of the goats in the world exist in the developing countries where they are important in the meat industry. In Europe, goats are mostly kept for milk production although the interest for meat is growing. Goats have a thin carcass with only small amounts of intramuscular fat, which gives a lean meat. This thin subcutaneous fat cover can cause cold shortening when chilling the carcass. By using electrical stimulation cold shortening can be prevented.

The purpose of this report is to examine various roof structures that can operate in a warehouse with large spans. The building that is examined in the report is currently under construction, and the roof construction has already been selected. The selected roof system will therefore be compared with some other structures and materials that have been possible. The report will evaluate three different frame materials, two insulating barriers and two overlaying materials. Another important part in major construction projects is the roof safety.

The aim of this study was to investigate how seasonal variations affect the quality of logging residues. The study was hosted by VIDA Energy. Logging residues can be processed and transported within different systems. Today the dominant systems are chipping at landing and bulk transportation of logging residues. In these systems the handling of the logging residues are carried out in the same manner up to the landings. Moisture content at the time of chipping is the primary quality parameter. Fine fractions of logging residues are strongly dependent on moisture content in storage.