The purpose of this paper is to describe how the workgroup and I developed and construc­ted an Intranet at Pharmacia & Upjohn, Helsingborg. The Intranet was constructed by the help of WWW-technique. The intention was to increase and improve the distribution of infor­mation in the large company. Some of the employees were interviewed and asked what they could gain by using the Intranet for information distribution instead of the usual papers. They also got a chance to tell us what they thought about the whole idea with the Intranet.

The aim with this report is to formulate a strategic method to optimize selection processes of DNA-samples from a faeces inventory to identify as many individuals in as few analyzes as possible, and by that keep down the costs of brown bear management. Brown bear management in Sweden founds today on results from faeces inventory and is substantially led by the county administration boards. Data from the years of 2004 and 2009´s inventories in Västerbotten was used to test and evaluate different methods in selection processes of which faeces that should be sampled. Comparison were made between making selection by chance, by spatial distribution and by calculating variations in logistic regressions coefficient b, in other words bear density and probability in finding same individual in several faeces. We can show making selection by chance is the most uncertain method.

The purpose of this essay is to identify the costs of illness in different organizations, and compare the calculated result with the actual result in their annual reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their annual reports. It?s, in general, the costs that aren?t related to the salary (additional costs), which are much higher than shown.The absence of a model that calculates the costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

Songs from the Crypt: Mapping the Forces that Hinder the Digital Revolution of Music Distribution This paper seeks an explanation to the low market share growth of the commercial digital music distribution in Sweden. The analysis identifies a spectrum of obstacles that hinder the digital distribution technology from becoming the main form of music distribution in Sweden. These obstacles make the digital music distribution less favourable in comparison with physical distribution from the consumer?s point of view. The authors suggest that in order for the digital distribution of music to become competitive the digital product would either have to be developed further to offer more customer value or the so called a là carte retail model would have to be replaced by a subscription-based distribution model.

Background: A strong brand is becoming an increasingly important factor when surviving on a competitive market. A strong brand can therefore be considered a strategically important resource. The relationship between a brand's strength and its distribution can decide the future of a brand in the long run. Lifestyle branding is becoming a more popular way of differentiating ones brand from the competition. Purpose: The purpose of this thesis is to identify factors which according to the lifestyle brand owners are central when measuring the strength of a brand.

The use of gabions means a reduced amount of filling material in the road section and a more narrow construction. Also the use of limestone cement columns can be reduced. All together this results in lower costs. The columns stand for about 55% of the total costs for the road. If gabions are used you can reduce the total costs with over 10%..

The paper, with a brief summary of timber floating in Sweden and also of some previous re-search in this field, contains a study on costs for timber-floating in the river Dalälven located in central Sweden. The public used timber-floating system in Dalälven and the historical background about this activity is described. The study is focused on the total costs for timber-floating in the public open floating system in Dalälven from 1900 to 1970, the year before the timber-floating was definitively closed down. Also the costs for separating the logs of a specific owner when they reached the point where they could be separated from the timber of other owners are analyzed..

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

The purpose of this study is to investigate librarian?s opinions concerning literature with state supported distribution and how to mediate and market these in the library. The types of mediation and marketing that have been studied are positioning, labeling and oral mediation.The study is qualitative with interviews at seven main public libraries in central Sweden. The respondents of the study were responsible for the literature with state supported distribution within the library.The study is based on a theoretical frame of reference containing theories from Jofrid Karner Smidt, regarding librarian?s mediation in libraries, and François Colbert?s theory on marketing planning for arts and culture.The results of our study showed that librarians have both positive and negative opinions when it comes to the literature with state supported distribution.

Syftet med uppsatsen är att inventera uppfattningen om reklamationskostnader och deras vikt vid distribution, samt att utreda om det finns parametrar som möjliggör en inrangering av företag i olika grupper baserat på vilka rutiner de har vad gäller deras hantering av kostnadsdrivaren reklamationskostnader vid distribution. Studien är baserad på en förstudie samt en huvudstudie. Huvudstudien består av en empirisk undersökning innehållandes 27 företag. Studien har en deduktiv ansats. Studiens undersökning är av kvalitativ karaktär.

This report evaluates whether normal approximation or resampling is to prefer for estimating the distribution of the sample mean and functions of the sample mean. The evaluation relies on simulation studies. The observations of the sample are allowed to be differently distributed. In the case of sample means they are also allowed to be dependent.For sample means the two approximations behaves very similar. The most important component whether we have a good or a bad approximation is how good the approximations catch the variance of the true distribution.

This report evaluates whether normal approximation or resampling is to prefer for estimating the distribution of the sample mean and functions of the sample mean. The evaluation relies on simulation studies. The observations of the sample are allowed to be differently distributed. In the case of sample means they are also allowed to be dependent.For sample means the two approximations behaves very similar. The most important component whether we have a good or a bad approximation is how good the approximations catch the variance of the true distribution.

Holmen Paper is one of Sweden?s leading manufacturer of paper, with two Swedish production facilities located in Norrköping and Hallstavik. The European continent constitutes the company?s largest customer base which makes the company?s distribution system an integral part of the business. Historically, much of the produced paper has been transported by vessels, as vessels allow large volumes of goods and deliveries to markets which are difficult to reach with other modes of transportation.