The goal of this paper is to provide a model for a sustainable electricity system to an island, in the Pacific Ocean near the equator.The method which has been used is to model supply and demand of electricity in the computer program Stella, through the creation of a dynamic system that balances them against each other. The result from the model will then be used to calculate the electricity price per kWh for the island.The result of the work is that electricity from solar energy is comparable with electricity produced from oil, if the oil pays for all its external costs, and the potential for pumped hydro storage plants is located. It also requires that consumers of electricity can be their own producers to avoid the expenditure of tax and reducing the cost of distribution. But since oil is a finite resource and has had a rising cost in recent years, while solar energy has had a declining cost, perhaps this will be a more competitive solution in the future.

Energy efficiency has become a very topical issue that has been discussed throughout the European Union for preventing negative environmental impacts that have been associated with the consumption of energy. In the residential sector have mainly municipalities set strict requirements for the reduction of energy consumption while the renewable energy has been asked. Different concepts of low-energy buildings have been developed to reduce the cost of operation and maintenance in existing buildings such as in new ones.This thesis has aimed to minimize the energy cost of a large building which has had low energy consumption features originally. Energy reviews has been initiated in order to be able for showing how the house electricity could be carried out even more efficiently.The work was initiated through a literature study to clearly increase the reliability on the energy subject. Different concepts of low-energy buildings have been treated in connection with its specifications, afterward those have been compared with the obtained results.

The general consensus is that the gap between the Swedish variable mortgage rate and the repo rate has increased over the last years. Although the Riksbank in recent times has cut its base rate, many banks have chosen either to leave the interest rate on variable mortgages unchanged, or they did reduce it but by less points than the reduction in the repo rate. The linear relationship between the repo rate and the variable mortgage rate has changed over the last decade and the mortgage margins these days are relatively high. This can somewhat be explained by the new rules introduced in the bank sector requiring banks to increase liquidity and equity. Since mortgage loans play an important role in banks? lending business it is of interest to gain knowledge in whether a repo rate reduction latterly has generated a limited affect on the banks lending rates..

Life Cycle Cost, often abbreviated as LCC, is a common tool for comparing the total cost of different alternatives, such as heating and cooling methods. Common heating and cooling methods in Sweden are geothermal energy, district heating and district cooling. This report aims to evaluate how different heating and cooling methods differ from each other while being applied on three different types of buildings, using selected LCC-models. Information about the selected LCC-models wasretrieved from each separate model and its website. Reports and agencies were used as sources for information about the heating and cooling methods.

Driveability analysis of terrain data offers an important technique for decision support for all kinds of movements in the terrain. The work described in this report uses a high resolution digital terrain model generated from the laser radar data and further processed by the Category Viewer program, and information from the Real Estate Map. Properties of features found in a filtering process are calculated and compared with a set of rules in a knowledge base to get a driveability cost. This cost is then visualized in a graphical user interface. An evaluation of what driveability is and what it is affected by is performed, and a general cost function is developed, which can be used even if not all relevant information is available.

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

Title: A Business Perspective on Reducing the Climate Impact from Tetra Paks Transportations of Goods. Authors: Pär BerglundSebastian Lyngström Supervisors: Lars J Nilsson, Environmental and Energy Systems, Lund UniversityNils Månsson, Department of Business Administration, Lund University Problem Analysis: Increased awareness concerning climate change will put pressure on companies to reduce their climate impact. Problems arise when trying to reduce the impact from transportations due to companies? limited control on forwarding agents and difficulties measuring the emissions. Purpose: From a business perspective, this report will enable a reduction of the climate impact that arises from Tetra Paks transportation of goods.

With the elevated oil prices of today it is necessary to look for other heating alternatives. If the oil price continues to develop in the same way it has done the last years it will soon be impossible for many producing garden companies to survive. The purpose of this diploma work is to compare three different fuel options in order to find the most economic one considering the conditions of Katrinebergs Handelsträdgård AB. In relation to oil it is profitable to change to any of the three alternatives: wood chips, wood pellets and grain. The most profitable option is to change to wood chips. This alternative has a payoff time less than three years and after that the annual saving compared to the oil is relatively high. The annual cost is 65 % of the cost of the oil alternative.

Since 1996 the Swedish households have ten folded their volume of loans for own homes that is attached to a floating interest rate. Also in 1996 the Swedish electric market was deregulated. These two facts have increased the volatility in the household expenses for these two commodities. This thesis studies the risk for homeowners attached to the exposure against the electric and the credit market. The risk model used is Cost-at-Risk which is usually used by public authorities for analysing the risk involved with national debt.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

The Swedish social insurance agency provides financial support for families and children, but also for people with work injury, illness and at old age. During 2012 they saw the amount of notifications of insurance increasing in Sweden, which is a development that cost our society a great deal of money. With the aim to pursue a sustainable development I have therefore devoted this project to wellness and stress management within preschool.The employees of preschool are often dealing with a lot of stress, due to the big groups of children that causes high noise and sound levels. The high noise and sound levels is a contributor to stress which additionally can damage the health and cause impaired hearing loss. About half of the people around their forties until the age of retirement have difficulties understanding speech in large groups.The purpose of this project has been to investigate the causes of negative stress for my target group, women between 30-60 years old who works in preschool.

Syftet med studien var att undersöka huruvida utsattheten för ?sunk cost-effect? och förankringseffekten ökade vid intuitivt processande jämfört med analytiskt processande. Deltagarna i studien var 78 studedenter vid psykologiska institutionen vid Göteborgs Universitet. Datainsamlingen gjordes genom en pappersenkät. En 2 × 2 - vägs ANOVA avseende bias och process gjordes för både ?sunk cost effect? och förankringseffekten i en mellanindividdesign.

The Swedish social insurance agency provides financial support for families and children, but also for people with work injury, illness and at old age. During 2012 they saw the amount of notifications of insurance increasing in Sweden, which is a development that cost our society a great deal of money. With the aim to pursue a sustainable development I have therefore devoted this project to wellness and stress management within preschool.The employees of preschool are often dealing with a lot of stress, due to the big groups of children that causes high noise and sound levels. The high noise and sound levels is a contributor to stress which additionally can damage the health and cause impaired hearing loss. About half of the people around their forties until the age of retirement have difficulties understanding speech in large groups.The purpose of this project has been to investigate the causes of negative stress for my target group, women between 30-60 years old who works in preschool.

The Swedish social insurance agency provides financial support for families and children, but also for people with work injury, illness and at old age. During 2012 they saw the amount of notifications of insurance increasing in Sweden, which is a development that cost our society a great deal of money. With the aim to pursue a sustainable development I have therefore devoted this project to wellness and stress management within preschool.The employees of preschool are often dealing with a lot of stress, due to the big groups of children that causes high noise and sound levels. The high noise and sound levels is a contributor to stress which additionally can damage the health and cause impaired hearing loss. About half of the people around their forties until the age of retirement have difficulties understanding speech in large groups.The purpose of this project has been to investigate the causes of negative stress for my target group, women between 30-60 years old who works in preschool.