With a larger awareness of the climate changes and increasing electricity prices, energy efficiency measures in the industry have become more common. By rationalize the activity and by the same time decrease the emission of greenhouse gases the company can both save money and reduce negative environmental impact. For the Swedish industries the electricity price have traditional been relative low, which has resulted in a considerable larger usage than other European countries. By a deregulation of the European electricity market the electricity price will level off between the countries, which will cause a higher electricity price in Sweden than we are use to. To prevent that the Swedish industry don?t lose competitiveness against the other European countries, it will require energy efficiency activities in all different forms.ABB Sweden has decided to decrease their total energy usage with five percent in two years.

During the early 1990´s, the Swedish commercial air traffic was de-regulated and the new market-condition made it possible for low-budget airlines to enter the Swedish market. The former monopolistic airline company, Scandinavian Airline Systems (SAS), was facing a new type of competition which had the advantage of offering much cheaper air trips than SAS. Adding the decrease of profitability that struck SAS as well as other airline companies after the terrorist attacks on the 11th of September, forced them to carry out a mayor reorganization programme. The programme, called ?Turn Around 2005?, was a direct economical measure that begun in 2002 and lasted until 2005 and resulted in a cost saving of 14,5 billion SEK as well as a notice or a transfer of 6000 employees.The purpose of this essay is to investigate if the opinion of the consumer, the image, corresponds with the profile that SAS wishes to mediate today.

Municipal Real Estate Companies runs by a political boarder who makes decisions in large investments. In some cases the municipal counter have to take the decisions about big and expensive investments. A successful investment needs to be built on solid ground.Media has lately focused on energy topics as a part of the environmental discussion and the real estate companies tries to use the new technology that the market has provided. Energy investments in new buildings are not longer a small part of the energy saving program. Long-term investment demands needs large knowledge and awareness about the energy topics that have recently grown in the municipal real estate companies.

In order to reach the environmental targets, set up by the EU, there are many measures taken to make Sweden more energy efficient. In the housing and real estate sector, an installation of an exhaust air heat pump that reuses the heat in the exhaust air in order to lower the amount of acquired energy, is an example of such an action. The recovered energy can then be used for heating of radiators and tap water. This report aims to evaluate and compare three different systems using exhaust air heat pumps regarding COP, degree of coverage and cost savings. This study was delimited to only account for apartment buildings.The theory chapter describes the different conditions and factors that affect a building?s energy balance.

Bakgrund: Dagens industriföretag har ägnat mycket tid och tankeverksamhet åt att förbättra produktiviteten men i regel betydligt mindre till att beräkna enskilda produkters kostnader. Allt högre krav ställs på en kundanpassad produktion med differentierade produkter. Produkternas heterogenitet innebär även heterogen resursförbrukning och det gör det svårt att veta vilka kostnader en produkt verkligen orsakar. Inom ABC är det kostnadsdrivarens uppgift att koppla samman resursförbrukningen med produkterna. Valet av kostnadsdrivare kan ge stora effekter på produktens kostnad och visa att produkter som tidigare betraktas som lönsamma säljs med förlust.Syfte: Syftet är att beskriva och analysera problematiken kring val av kostnadsdrivare.Genomförande: En fallstudie har genomförts kring val av kostnadsdrivare vid Swedish Tissue.Resultat: Det finns inga optimala kostnadsdrivare utan en komplex avvägning med kalkylens syfte i bakhuvudet krävs.

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.

This report will try to evaluate the use of rented concrete casting moulds, which are used to build walls and system of joists. The evaluation is only examining the economical aspects.The cost of using concrete casting moulds is a big part of the total production expenses. Therefore it is important that the calculated price not exceeds the final costs of the casting moulds. The calculated price is the price used in the process of making an offer.The evaluation consists of a comparison of the calculated price and the final costs for three building projects. It also evaluates the exploitation of the concrete casting moulds for each project.The report is made by Sven Gynne and Anders Alexandersson at School of Engineering, Jonkoping University, in cooperation with PEAB Jonkoping.

In order to evaluate the benefits and costs associated to investments in information technology (IT) managers need to be aware of the complexity in the nature of the task. Hence all the benefits that arise from the investment are not of pure economic character. The complexity of the task is even more obvious when managers also need to prioritize between a number of possible investments in order to fit a given budget.Stora Enso Skog AB is about to implement a new administration system to the organisation and due to that they will also implement a new standard system for the production planning process. In order to seek the modifications in the standard system that needs to be done to fit the organisations way of working, the managers have put together a reference group to seek out these modifications.The aim with this report is to identify a model that can prioritize these suggested modifications and test it practically with a group of future system users. The first part of the report is a literature study to map the existing models that are available.

Construction waste from the housing industry includes all unnecessary consumption of building materials. The definition of construction waste is construction materials that has not been built in and becomes waste. Constructions waste can be divided into two types of contributions: operational and work site contribution. Some of the common construction materials in housing industry have such low usage level as 75 % and the rest becomes construction waste. Low usage of construction materials creates unnecessary costs and has a major environmental impact.

The access to good sanitary facilities is an important factor that elevates the experienced living standard as it improves hygiene and reduces the transmission of deseases. The ratification of the millennium goals by 189 countries demonstrates that this is an important international issue. Together the countries have taken upon themselves that the proportion of the population that lacked access to sustainable safe drinking water and sanitary facilities in the year 2000 will have been reduced by half by the year 2015. In Peru, the construction of sewage pipe networks to transport the sewage out of the direct human environment is progressing. The safety and sustainability of these systems can be questioned, since in Peru the sewage seldom receive any treatment before being emitted to a recipient. This is taking place in Picota and sorrunding villages as well. In the last 25 years several systems implementing small-scale onsite treatment have been introduced throughout Latin America in an attempt to give more people access to sustainable and safe sanitary facilities, reducing water consumption and taking advantage of the agricultural values of the sewage fractions while protecting the environment from its negative impact. In this study three different sanitary systems and the effects of different population growths were compared.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

Bakgrund: Investeringsplanering utgör en stor del av företagets totala planing. Behovet attinvestera har under senare år tilltagit. Anledningar till detta är bland annat;strukturomvandling, ökad priskonkurrens, optimism samt ökad ekonomisk aktivitet. Specifiktför tillverkningsindustrin är ökade kapacitetsbehov och nya produktionskrav.Tillverkningsindustrin är vidare investeringsintensiv och har under senare tid upplevt ett ökatinvesteringbehov.Problemdiskussion: Investeringar är ett ämne där ett brett utbud av tidigare forskningföreligger. Dock är processen ett relativt outforskat område.

Purpose: This study deals with warehouse management with an emphasis on vertical lift modules (VLM). The aim is to examine the effect of the implementation of VLM on a business's warehouse management. In order to obtain a result, the study has been based on the following questions:? How was the warehouse management designed before the implementation of VLM?? How is warehouse management designed after the implementation of VLM?Method: To be able to answer these questions, interviews with ten users of VLM performed. All users usually lift systems from the same manufacturer.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.