This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

Costs of maintenance on combines are a subject of interest thus it constitute a large investment and cost for the individual farmer. Therefore it is important to have up to date knowledge and the right facts to be able to do reliable calculations on one of the largest investments for a farmer. The aim of this study was to compare costs of maintenance on combine/threshingmachine with the computer program for advising environmental issues in agriculture, STANK. Interviews took place and data were collected by handing out questionnaires to 20 farmers. A similar study conducted by Neuman (2003) investigated costs of maintenance and compared these with STANK. The results of this study have also been compared and examined related to data from SLA - Skogs och Lantarbetsgivarförbundet. The result shows that 18 out of 20 combines were given a higher cost of maintenance when using STANK compared to the numbers in this study.

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

During consultation procedures between forest owners and the Sámi, data on, e.g., reindeer lichen biomass on the current site is needed. Hitherto, the existing methods of measuring lichen cover and biomass has been either objective methods such as the Point Intercept method, which is time consuming, or some sort of subjective visual estimation, which is faster but less accurate. However, both these methods are sensitive to different observers and/or to different inventories. This paper addresses the further development and evaluation of a photographical inventory method that uses colour distribution in images to estimate lichen biomass. During the autumn of 2011 six different locations, with different grazing pressure and lichen cover, in Norrbotten county were inventoried using both the Point Intercept method and the photographical method, complemented with collection of biomass samples.

This report is a thesis for collegeengineering program in structuralengineering at Uppsala University andwas commissioned by the Swedishcontractor Svevia. The study aims toprovide an overview of the mostbeneficial bridge material from bothenvironmental and economic point ofview.The life-cycle analysis covers onlycarbon dioxide emissions, since it isthe most spoken of in today?s climateagenda. Furthermore, this study aims tohighlight which parts, of the systemboundary, that contributes to greatercarbon emissions for the wood- and theconcrete bridge.The life-cycle cost analysis wascalculated with a lifespan of 40 yearsand covers the basic cost of investment,operating and maintenance, anddecommissioning costs.The analyzed constructions in this studyare existing projects that are almostcompleted. Both bridges were designed tohandle loads up to 60 tons.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

This thesis approaches the problem of estimating the arm angles of an industrial robot with flexibilities in joints and links. Due to cost-cutting efforts in the industrial robots industry, weaker components and more cost-effective structures have been introduced which in turn has led to problems with flexibilities, nonlinearities and friction. In order to handle these challenging dynamic problems and achieve high accuracy this study introduces state observers to estimate the tool position.The observers use measurements of the motor angles and an accelerometer and the different evaluated observers are based on an Extended Kalman Filter and a deterministic variant. They have been evaluated in experiments on an industrial robot with two degrees of freedom. The experimental verification shows that the state estimates can be highly accurate for medium frequency motions, ranging from 3-30Hz.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

The thesis investigates if it is possible to replace several pumpimpellers with one controllable pumpimpeller, with a economical and a manufacturing analisys aspect. The studied pumpimpeller is mounted on a midrange wastewaterpump, N3127MT.In the thesis a contemplated manufacturing process is evaluated for a concept that are supposed to act as a controllable pumpimpeller. The pumpimpeller are studied in a manufacturing and flow matter and are presented in the thesis.The manufacturing cost is also estimated, and this has been compared to the storage cost and other costs that the existing pumpimpeller generates.The thesis also shows that the concept has minor losses in cutting quality aswell as the effiency comparing to the existing pumpimpeller.The concept also raises the manufacturing cost and this increasing cost makes the presented concept to expensive to carry through.An investigation of the costs that the existing pumpimpeller produces has also been done, and this shows that there is not that much expenses to earn regarding to for example the storage cost. The storage cost includes information from Flygt?s central storagecenter in Lindas, Sweden and Metz, France, and also an inventory about the pumpimpellers located at Flygt?s different distributors worldwide.The thesis shows that a controllable pumpimpeller will generally increase the cost for the pumpimpeller and the performance of the pumpimpeller will decrease..

The purpose of this paper is to examine how the traditional airlines' strategies are affected by the low-cost carriers emergence and their business model and in wich ways they can achieve profitability. Furthermore we also want to examine the factors that affect the airlines' efficiency and competitiveness.The results of this study shows that the growth of the low-cost carriers have affected the network airlines' strategies as they, among other things, had to also lower their fares. This has forced them to revise their cost and efficiency in their entire operation. The result has also shown that the network companies can not come down to the same level of low costs as the low-cost carriers, and must therefore examine their ability to increase revenues instead. .

Modern agriculture equipment are more computer based today, and many equipments use a terminal in the tractor where the driver have the opportunity to make adjustments to the equipment. This is the reason why ISO developed a new standard called ISOBUS. It is a communication standard based on CAN specially adapted for griculture equipments. The purpose of the standard is that it should be ossible to equip a tractor with a standard terminal called Virtual Terminal that can be used to control the equipment. The use of the terminal should be independent of the manufacturer of the tractor as well as of the equipment.The purpose of this report is to ?nd a solution of how to use CC Systems on-board computer, CCP XS, as a Virtual Terminal.

Plant Protection Products (PPP) used in the horticulture industry can be both chemical and biological. They are used for weeds (herbicides), insects (insecticides), and fungi (fungicides) and as growth retarders.Many horticulture workers get in touch with plants, treated with PPPs and many of these don?t use any protective equipment.The aim of this project is to illustrate the work environment hazards for staff working with greenhouse pot plants, after they have been sprayed.The method used was observations of the operations for packing plants. I studied the operations and took notes of how operations were performed and what protective equipment they used. I also took photos and asked questions.A literature study completed the observations.

Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

Lokala investeringsprogram was a subsidy program which supported environmental reforms during the years 1998 to 2002. The subsidies were given to Swedish municipalities. Most of the evaluations of the subsidised projects have now been completed and included in a database. The purpose with this thesis is to analyse whether the instrument has been effective with respect to carbon dioxide reductions and costs. These calculations have focused on subsidy and cost efficiency. The analysis has been compared with a previous report called "LIP ur ett samhällsekonomiskt perspektiv". The result shows that the reduction cost for one kg CO2 has been almost one SEK, which is twice as high as the cost reported in a previous report, half a SEK.