At the end of 70s and the beginning of 80s, 18 terminals was built and used for chipping wood residue from clear cuttings. Most of the terminals was terminated before the 2000s but with the high oil- and energy prices that we can see today there might be a place for these terminals again. The goal with the study was to analyze and compare economical differences between 5 different logistical systems, collected data was used with a set of formulas. The systems include long range transport of slash, chips and bundles. Three of the systems include transport by lorry to industry the last two includes a terminal with access to train transport.

The aim of this study is to find a method to incorporate the energydemand of a building in the investment cost estimate.The study is based on an actual apartment block. The significant energyaspects are identified, and changed to more energy efficient options.These are then simulated using the energy calculation program VIP+.The calculated energy need is used in the investment cost estimate, andthe simulated alternatives are compared in regards to their economicalprofitability.Depending on the focus, different alternatives are the most advantageous.Since this study aims to show which alternative is the mosteconomically profitable, the annual profit is the parameter of mostimportance. This means that individual measuring of heating and hotwater use is the recommended change of the original house. A changeof the windows to new ones with a U-value of 1,0 as well as 0,8W/m2K also results in a positive change of the annual profit comparedto the original house..

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

Executive summary This master thesis was originally based on a specific assignment given to the authors from ABB Full Service, a unit specializing in providing maintenance outsourcing: ?How can ABB Full Service expand its offering of providing fundamental maintenance by seamlessly incorporating the business concept with competencies and solutions from other ABB divisions?? The academic issue was developed throughout the thesis, resulting in the following formulation: ?From an organizational perspective; how can service providers bring continuous added value to intra-organizational outsourcing partnerships?? Many of the key findings of this thesis are reflected in the issue. The term intra-organizational outsourcing is a proposed addition to the terminology in the academic discourse on outsourcing. The definition of the term is: ? Where an organization outsources a business process interlinked with the physical operations, requiring the service provider to take over a preexisting unit and its employees.This is an accurate description of the form of outsourcing that ABB Full Service is engaged in.

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

Sweden has a natural gas grid extending along the west coast, from Trelleborg to Stenungsund. There are also several smaller local networks where a planned natural gas pipeline from Skutskär to Hofors prompted the need for a comprehensive study. This study examines the linkages that exist in terms of technology and market of natural gas and biogas in Sweden. Sweden has set high targets for the future with ambition to become independent of coal and oil as energy sources. Since 1985, a part of the solution has been import of Danish natural gas.

The project has been implemented in collaboration with Carl-Johan Lundberg on Deltagruppen Ltd in Jönköping. Problem introduction comes from Carl-Johan's own experience from the hotel sector. The problem that all hotels has is that they sell two products, i e. simple - and double rooms. Persons that travel in companies do not desire always to share bed.Focus in the work is to develop a product that holds together two simple beds and forms double bed, concurrent that it goes that converters to two simple bed without needing to disassemble the product and be done invisible.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

Syftet med studien var att ta reda på hur lärare ser på inkludering av elever i grundskolan och vad de har för åsikter kring begreppet. Huvudfrågorna som studien grundade sig på var vad lärare ansåg om bristen på förändringar i skolan, hur de själva skulle vilja nå en skola för alla samt om de ansåg att full inkludering är någonting eftersträvansvärt.     Tidigare forskning har visat en problematik mellan styrdokument kontra verklighet, där dokumenten talar för inkludering medan verkligheten inte riktigt ser ut så. Datamaterialet insamlades med hjälp av intervjuer med sex lärare. Vid intervjuerna användes en intervjuguide och samtalen spelades in med hjälp av bandspelare.     Resultaten har visat att det finns en viss samstämmighet bland informanterna. De anser att full inkludering är ett mål att sträva emot.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

Construction companies in Sweden have for recent years seen an increase in the numbers ofwarranty complaints associated with the market of resident buildings and the cost for this hasbeen measured to over 1.2 billion SEK per year. Working with poor quality cost as a way ofcreating insight about defects within the company?s processes is a method developed and usedby the manufacturing industry for decades, but have not yet reached the construction industry.This study has been performed in collaboration with a Swedish construction company, wherethe author has been stationed at the aftersales division for residential buildings. Owing tocircumstances, this published report has been made anonymous regarding the company whowill further on be namedthe Company. The Company is aware that warranty claims producegreat costs and has requested a way of putting cost and cause to specific claims in order ofreceiving a more specific cost view and to make the reuse of knowledge more efficient.

Cost allocation ? a study of how Swedish energy companies allocate costs between electricity and district heating in a combined heat and power plant District heating is today the most utilized alternative for heating in Sweden. In a combined heat and power plant (CHP) electricity and heat are cogenerated. The environmental and economic advantages with this kind of production are high. A problem in a CHP-plant is to allocate costs between electricity and heat since both products are generated in the same process.

The Swedish armed forces are facing a change, a change in both organization and profession. From a conscript military service system, the Swedish Armed Forces has changed to having full-time contracted soldiers. Conscript military service has a history of over a hundred years; it was introduced in 1901 and has survived two world wars and the Cold War.The Swedish armed forces have changed to have contracted soldiers. My reflection is whether the armed forces really have had time for this changes that the new professionalization has meant. Today the Swedish armed forces consists of contracted soldiers, soldiers who are employed full time and costs the armed forces a lot of money.

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 increasing road traffic in Sweden will require investments in the infrastructure that the tax withdrawal of today will not allow according to a new government report, SOU 2006:33. An existing willingness to pay for those investments has therefore become an alternative to increases in taxation to be able to cover the costs. A proposal to let the willingness to pay, alternatively increases in taxation that act proportional, decide how a cost is distributed can be said to be related, but not fully correspond, with different theories of justice described by Robert Nozick and John Rawls. It can therefore be interesting to see how the two different theories of justice are edified and how they distribute a joint cost. The aim of the first part of the thesis is to present and criticize Rawls' and Nozick's theories of justice in a common formulated economic model.