At the time being there is limited experience within turbine decommissioning in Sweden and the economic effects are unknown. Despite this, there are expectations that revenues generated by sales of materials will cover decommissioning costs. The model developed identifies thirteen parameters that vary between different types of turbines and that affect the economic consequences of decommissioning. The three most important parameters are turbine location, tower material, and the scope of decommissioning. Trends in the wind energy industry show that these three factors are developing in a manner that increases decommissioning costs dramatically.

Degree project in Logistics, 30 credits, The Business Administration and Economics Programme, Linnaeus University, 4FE05E, Spring 2013Authors: Ida Nilsson & Malin Skacke Tutor: Peter Berling Examiner: Helena ForslundTitle: Increased profit potential by controlling customers? ordering patterns -­? A case study at OatlyBackground:Oatly manufactures and sells oat-­?based products and deliveries are today carried out through an external distributor. The company is going through a re-­?organisation and will in the future be managing stock keeping and planning of deliveries with their own resources. The customers? present ordering frequency and volume differ substantially, leading to unnecessary costs.

Around year 2004, a new service was introduced on the Swedish housing market with the purpose of increasing the sell price, namely homestaging. Homestaging means that a home gets in order before a open house, for example by removing personal affections or the leasing of new furniture. The phenomenon originates from the United States, where it has existed for several decades.Most components, but not all, that is included in the homestaging concept is tax-deductible and this has lead to several questions around the law and foremost within tax law. To elucidate this complexity of problems around the right to deduction for homestaging, the Swedish tax agency, Skatteverket, has formulated a letter stating the authority?s attitude towards the phenomenon.

I have through a case study looked on a milkingfarm in Dalarna and been counting on what it would cost to increase the silagestorage. Today they have to little capacity on the existing towersilo because they built a bigger farm with more cows. The reason is that two families decided to start having the production on one farm together and moved all animals from one of the farms to the other farm. So for that reason I have looked on the costs to build a new towersilo or levelsilo. The goal has been not only to look at the buildingcost but also which operatingcost that is included with the different alternatives. I have taken tenders from two different towersilocompany, Bjurenwall and Svenska Neuero and taken tenders from Abetong for a levelsilo with roof and one without roof. The overall feed requirements on the farm is on 240 tonnes dry extract and the old towersilo hold 110 tonnes dry extract so the need for a new foundation is on 130 tonnes dry extract. I have through cost estimate been counting on the specific buildingcost for each buildingaltenative.

År 2000 godkände Sverige EUs vattendirektiv. Det innebär att vi måste arbeta för att vattnet ska ha en god kvalité och det får inte ha för höga halter av förorenade ämnen. Vid förorening kan vattnet skada människor, djur och växter. Sverige måste ständigt jobba och förbättra reningen av vårt dagvatten. Reningen av dagvattnet och på vilket sätt det ska ske är något som ständigt kan förnyas och förbättras. Idag renas dagvatten med hjälp av dammar och våtmarker och reningen kan bli bättre med hjälp av flytande våtmarker. Syftet med denna uppsats har varit att ta fram mer information om flytande våtmarker och att sprida denna så att intresset och kunskapen ökar och förhoppningsvis även användningen av dem så att reningen av dagvattnet kan förbättras. Arbetet innehåller en litteraturstudie och resultat från intervjuer vilka bägge syftar att ta reda på hur en flytande våtmark fungerar, hur den är konstruerad, vilken typ av skötsel den kräver, vilka växter som fungerar bäst, hur de renar vattnet och hur man skulle kunna använda sig av dem här i Sverige. I arbetet finns det information om när en flytande våtmark renar som bäst, vilka typer av växter som bör användas och vilka typer av stommar det finns till den flytande våtmarken.

Profit in first commercial thinnings of today is hard to achieve. This is because of prevailing pulpwood prices and because of high costs of logging and transport. To reduce these costs higher productivity is advocated. One way to increase the productivity is the use of multi-tree handling harvester heads. The aim of this study was to calculate logging and transport costs in first thinnings, where multi-tree handling has been used.

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.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bygghantverk,27 hp, 2010.

This bachelor?s thesis examines the tradition of half-timbered buildings in V?stra G?taland County as there is a current lack of research on this building category in this region. The lack of knowledge may lead to the loss of potential cultural heritage values if these buildings do not receive attention. Therefore, the study aims to provide a more comprehensive understanding of its role within the region. The goal is to expand and nuance the existing research on the Swedish building tradition, particularly in V?stra G?taland County and the general Swedish half-timbered tradition.

The structure and performance of grocery distribution in Sweden has changed profoundly since the second world war. Increasing access and usage of the private car, in combination with an accommodating town planning has enhanced the exploitation of scale economies within distribution firms. There is, however, some ambiguity concerning the overall efficiency of the distribution system when the costs associated with travelling and purchasing performed by households are treated as an integrated part of the total distribution cost function. The purpose of this master thesis is to develop the foundation of a spatial optimisation model, which defines the most efficient distribution system. The underlying idea is that the optimal localisation and size of grocery stores is a function of economies of scale within the firms weighed against distributions costs within the households, such as transportation costs.

The background of this study is the fact that it nowadays is more common to grow wheat after wheat. Usually we plow every autumn to remove the straw, and we wanted to study the effect of alternative methods to do it. We have done this experiment to answer the question if no tillage is better than conventional plowing. The results of the field experiment indicate that there is a link between plant establishment and the choice of equipment, but also a higher weed pressure in experimental plots with only ground tillage. The equipments which left much straw on the top of the ground the problems with fungi were more severe.

The debate about questions concerning corporate governance has intensified in Sweden the last decade. From July 1th 2008, the Swedish Code for Corporate Governance was extended to comprise all Swedish companies listed on the OMX Nordic Exchange Stockholm. Our aim with this master thesis is to examine the effect of the Revised Code on Swedish corporate governance and in particular its contribution to creating value or costs. We do this through a qualitative study of 22 interviews with representatives for different interests. With our study, we have found that the Revised Code in several areas has had considerable influence on Swedish corporate governance.

The purpose of this report is to survey Swedex AB?s production costs and to gather all info into a manageable calculation tool. This was made by time and motion studies, interviews of the personnel. All factors were gathered into an Excel chart.The calculation was made according to an additional-charge-method that was considered to satisfy Swedex AB?s goal.

This thesis presents a method of making repairs in log houses. The purpose of the thesis is to use this method to exemplify crafters practical intellect. The method is based on the use of a template board to transfer the measurements onto the new log. There is a dearth of literature dealing with timber repairs, and the literature regarding using a template board for this is non-existent. The description of this method has therefore been compiled from interviews with active timber crafters.

During the 1970?s the interest for quality management and the concept of quality costs increased considerably. Business leaders noticed that there was a great potential for reducing costs of poor quality. Since up to 10-30% of a company?s total turnover may consist of poor quality costs some consider them as an unexploited goldmine.