Specialarbete, 15 hpSvenska som andraspråk, SIS 133VT 2012 Handledare: Håkan Jansson.

Uppsatsen belyser vilka faktorer som påverkar om en utbyggnad av vattenkraft i Kalixälven är samhällsekonomiskt lönsamt med beaktande av olika näringar samt de eventuella miljöeffekter som uppstår. Teorin utgörs av centrala begrepp ifrån en Cost-benefit kalkyl. Under arbetet med uppsatsen har ett tydligt mönster utkristalliserat vilket utmynnat i följande. De slutsatser som dragits av studien är fördelar som ökad elförsörjning, intäkter samt ökad sysselsättning. Förlorade forssträckor orsakar ekonomiska förluster på grund av minskad fisketurism och naturupplevelsen av en fritt strömmande fors, vilket också drabbar turister och fritidshusägare i omgivningen.

Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

Sten Jonsson wants to start a production of an advertising catalogue for small companies in Sweden. Acatalogue where the advertisingcost is so low that most of the companies can afford to participate. Thecompanies who will advertise should be manufacturing companies in trades of carpentry, sheet metalworkshops, forging workshops and engineering workshops.The catalogue will facilitate for the manufacturer to reach the costumer without any middleman.Without a middleman creates a possibility for an opinion about the product at the same time as theprice can be held low. A catalogue of this type would benefit the marketing of the companies at the sametime as it would generate an occasion for innovations.The possible target groups are property companies, construct companies and farmers.A market research has been carried out contained a postal interview and a phone interview. Themarket research carried out to get an understanding in what the companies think about the idea butalso to see if the companies are in interest of advertise in the catalogue.

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 Armed Forces is looking to improve control of where articles are and the monitoring of their condition within its clothing supply. That is why Försvarets Materielverk is working on a motion to tag the Armed Forces clothing with passive RFID-tags. A cost/benefit analysis has been made in this report in order to find out whether the investment is economical justifiable and what costs and benefits arose. The analysis tool that was used is based on the PENG-model. The analysis had three scenarios with the difference that each scenario included various amounts of clothing to tag.  There has also been made an analysis where only the benefits regarding decreasing amount of lost clothes and simplified inventory were included.The result of the first analysis was that none of the scenarios was profitable during the first year.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Tappningsstrategin för Vänern ändrades i ett beslut från Länsstyrelsen i Västra Götalands län och Vattenfall AB, på uppdrag av regeringen år 2008. Detta gjordes för att minska risken för översvämningar i Vänern.  Åtgärden var föreslagen av Klimat- och sårbarhetsutredningen, som försökt utreda konsekvenser av klimatförändringar för Vänern i ett framtida förändrat klimat. I utredningen används en metod för att mäta kostnader. Metoden är en kostnads-nytto-analys (Cost-Benefit-Analysis; CBA) som användes för att utvärdera bland annat Vänern med omnejd. Enligt denna uppsats saknas det värdering för naturmiljö och sociala faktorer i denna utredning.

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.

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.

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing.

Magisteruppsats inom logistik, Linnéuniversitetet Växjö, 4FE05E, VT 2011Författare: Tideman, Simon & Oscarsson, EmmaHandledare: Petra AnderssonExaminator: Helena ForslundTitel: Vad kostar duschen? En fallstudie om ABC-kalkylering och processkartläggning hos Macro ABBakgrund: Macro använder sig av kalkyler som inte speglar rätt kostnads?fördelning till deras produkter. ABC-kalkylering är en användbar kalkylmetod för att härleda kostnaderna genom en mer differentierad fördelning till produkterna. En vanlig metod att använda vid utformandet av en ABC-kalkyl är processkartläggning.Syfte: Syftet med uppsatsen är att utforma en ABC-kalkyl för tre utvalda produkter från Macro. Genom att utföra en processkartläggning över de valda produkterna identifiera aktiviteter och kostnadsdrivare med avsikt för att utforma en ABC-kalkyl.

Syftet med detta arbete är att studera de samhällsekonomiska konsekvenser som en uppstart av persontåg på TGOJ-banan, mellan Oxelösund och Eskilstuna, skulle innebära. På vägen fram för att uppfylla syftet med uppsatsen har ett antal frågeställningar pekat ut vägen och hjälpt till att föra in arbetet mot specifika problemområden. - Vilka kostnader är förenade med tågtrafiken jämfört med busstrafiken? - Vilken nytta uppkommer vid tågtrafik jämfört med busstrafik? - Hur stora är kostnaderna för järnvägen i förhållande till de uppkomna nyttorna? Ett väsentligt led i studien har varit att studera dagens resande för att kunna dra slutsatser om det framtida resande vid en uppstart av tågtrafik på sträckningen. Dagens kollektivtrafik resande, dagens resande på vägar i korridoren och resvaneundersökningar har varit faktorer som vägts in för att få fram det estimerade resandet.