The agricultural sector accounts for about 13 percent of the total load of greenhouse gas emissions from Sweden (Swedish Environmental Protection Agency, 2007). The Swedish objective to reduce the greenhouse gas emissions with 40 percentage units to the year of 2020, based upon the year of 1990, might imply stricter regulations for Swedish farmers. A regulation or other forms of economic incentives is probably necessary to reduce the emissions originating from the agricultural sector. This study aims to investigate the economic and managerial impact on two agricultural firms with differing production system given that a constraint on green house gas emissions is introduced. Gases included in this study are carbon dioxide, methane and nitrous oxide.

Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.

People working with handling parcels in terminals are often victims of musculoskeletal injuries. This is largely due to the hazardous lifting of too many parcels which are too heavy and unsuitable work postures. The human body?s ability to lift and grasp objects is so outstanding that developing a device with the same capability is very difficult.The goal of the project has been to develop a technical device that will improve the handling of parcels with regard to ergonomics. The area of concern was the lifting of parcels between the conveyor belt and the cargo space of the freight car.

It appears that it has never been easier for the marketer to create and distribute advertising messages. The technical development has created new possible channels, which in addition to the traditional advertising media has resulted in consumers encountering loads of commercial messages every day. Unfortunately for the marketer, the overload of messages has contributed to an extensive advertising avoidance. This forces him to think outside the box in order to come up with attention-grabbing and innovative methods to reach out to consumers. This paper aims to examine if facilities for group exercise classes at fitness centres could be a potential advertising medium due to the unexpectedness of encountering advertising in those premises.

Arvika Smide is a supplier to the automotive industry with a focus on advanced drop forgings including powertrain and bearings. The great experience and high quality is Arvika Smide?s speciality. Today's competition in the industries puts high demands on the efficiency where each company has a quest for perfection.Arvika Smide has been through the thesis of Karlstad University, called for a situation analysis of aftertreatment whose effectiveness has not been fully desirable. The department includes the production steps blasting, quality control and packaging.The thesis contains the results from the situation analysis and comparisons of the calculations for selected reference period Q4 2009th.

???This study has been made with the purpose of gaining an understanding of how a Swedish company may think and act concerning their internal control. An American body, COSO, have for some time published documents containing guidelines for how companies should go about this process, however, when conducting this study we were not aware of the extent to which companies in Europe and mainly Sweden used them. In order to learn about this, and also to gain an understanding of when these guidelines are appropriate, we conducted a case study with a large-sized, multinational Swedish company. We also conducted an interview with an expert in internal control monitoring, Anna-Clara af Ekenstam of Pricewaterhouse Coopers, in order to get the perspective of the evaluators in this process and to gain some insight as to whether our case is typical in Sweden or not. We found that our company disregards certain aspects of internal control condoned by COSO, while performing better on other dimensions.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

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 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.

This report discusses the constructionof different types of exterior wallconstructions and analyses wall layers.Standard wall constructions from theSwedish building contractors NCC andSkanska and also from the materialproducer Isover have been chosen for theresearch. Life cycle cost analysis hasbeen made to conclude the mostprofitable wall type, seen from asustainable and economic perspective.The calculations have been made for aperiod of 50 years.The report shows that building with wellinsulated walls is a more profitablesolution both economically and whatconcerns sustainability even though thehigher investment. However, when wallssimilar insulation properties are beingcompared, the study proves that lowerinvestment cost is more profitable.The report introduces requiredconstruction techniques of walls inorder that the reader should understandwall constructions with different layersand properties. The essay shows theimportance of properly constructed wallsto avoid air leakage and moisturedamage.The essay has been implemented byliterature studies, contacts with NCCand Skanska and by energy calculationsmade by hand and using the software VIPEnergy..

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.

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

Aid effectiveness is a reoccuring theme in the social sciences. Maybe rightfully so, as development is slow in many parts of the developing world. Core literature on the matter seems to suggest that aid effectiveness is contingent on recipients? level of corruption. Assuming this to be true, I examine the EU?s disbursements of Official Development Assistance over the past decade by running regressions: is there a relationship between the level of aid received, and a country?s level of corruption? As the EU is one of the largest donors of foreign aid globally, and has the power to shape the global foreign aid agenda, this question puts to the test whether the EU is leading the way, or rather is an obstacle in front.

The aim of this study was to compare the Query-by-Humming systems Midomi, Musicline and Tunebot regarding their retrieval effectiveness. The aim was to see if there were differences between the systems but also between the user groups common users, musicians and singers. Query-by-Humming system means that the user sings a tune that the system then use to find the right melody.To compare the systems and their users, queries where collected from the different user groups and replayed for the systems. Mean Reciprocal Rank and Friedman test was used to do the comparison.The results showed that the system did not achieve equivalent and that there were no difference between the user groups. The Mean Reciprocal Rank showed that the systems had very different retrieval effectiveness, where Midomi was the system with best result and Musicline with the lowest result..

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.