Investment costs for eight different type housing systems for dairy cows has been calculated in order to compare the building costs as a function of herd size, shelter type and automatization. A commercial calculation programme for building was used and complemented with prices of equipments specific for dairy cow building. Herd sizes were 120, 250 and 400 cows. The milking equipments were automatic milking system (AMS), parallel parlour with 32 stalls (2x16) and rotary parlour with 24 stalls. Shelter was either insulated equipped with automatic cable driven scrapers on solid alleys, automatic feed wagon on rails, or uninsulated with manual manure handling and a tractor driven mobile mixer wagon on a drive-through feeding table. Building cost per cow or per kg milk was calculated using an average life time and 6 % interest rate and annual milk yield is 9 500 kg/cow and year. Structure effect 3-4 % higher for an insulated structure than in an uninsulated for 400 and 120 herd respectively. This is much lower compared to what is normally argued.

Introduction: Every year about 450 women in Sweden are diagnosed with cervical cancer, almost 200 die and thousands undergo surgery because of cell changes in the cervix. A HPV infection can lead to cervical cancer and therefor costs for the society. The implementation of a vaccination program against HPV is a way to avoid these costs. Aim: The study aimed to calculate the economic impact of the HPV- vaccination program for children in Sweden through a cost-benefit analysis. Method: In this analysis, status quo was compared with non-administration of the HPV-vaccine for the selected cohort of ten-years-old girls in Sweden.

Objective: In recent years there has been an increasing interest within the clinical (medical) science in measuring people?s health. When estimating quality of life, present practise is to use the EQ-5D questionnaire and an index which weighs the different questions. The question is what happens if the individuals estimate there own health, would it differ from the public preferences? The aim is to make a new prediction model based on the opinion of patients and compare it to the present model based on public preferences.Method: A sample of 362 patients with unstable coronary artery disease from the Frisc II trial, valued their quality of life in the acute phase and after 3, 6 and 12 months.

The aim of the study was to look at a particular work group of housing supporters, whomhave implemented two special working methods in their work. The methods have been implemented by two of the housing supporters that also have special education in the methodsSOC (Sense of Coherence) and solution focused brief therapy. The study is based on anethnographic observation and analysis of documents that are used in the implementation. To analyse the information that was given at the observation and in the document I´ve used a theory which illustrates the significance of developing professions so their knowledge become legitimate. I´ve also used a theory that illustrates the importance of implementation and how it´s done at its best.

The objective of this study was to examine three common mobile phoneplatforms in relation to their network traffic features. The platforms to beexamined are Android, iOS 5 and Windows Phone. After the investigation wascompleted a prototype application was implemented in order to demonstratethese features in the most suitable platform. The application will function as atelephone call exchanger. In addition, the application must also send the userstatistic to a Web server, accept contacts from a Web server, as well as having aspecial administration part in which the userstatistc can be presented.

Den här studien undersöker om det finns ett samband mellan betalningsmedel och utfall vid företagsförvärv. För att försöka mäta denna kvantitativa studie utfördes ett antal intervjuer för att få fram parametrar, specifikt tidsaspekten och hur ett lyckat förvärv definieras, detta eftersom det finns en avsaknad av standarder inom förvärvsutvärderingar. Slutligen användes fem år som utvärderingsperiod och tillväxten i rörelseresultat beräknat från den senaste årsredovisningen innan förvärvet och den femte årsredovisningen efter förvärvet. Informationen som analyserades var hämtad från databasen Zephyr där förvärven genomförda av svenska företag mellan åren 2002 och 2007 togs med, vilket blev 134 stycken. Resultatet visade att det inte finns ett samband mellan betalningsmedlet och utfallet för förvärvet.

This Master thesis was written for Lantmännen Agroetanol in Norrköping concerning the layout of their finished goods inventory and unloading of feed after introducing a new product mix. Lantmännen Agroetanol has two production lines which produces feed. Both lines lead to six silos, used as inventory of finished goods. The feed from the two production lines differ in terms of quality, where as Lantmännen Agroetanol wants to separate their finished inventory in order to charge a higher price, by selling the better product as a premium. With two different feed products the yearly revenue is expected to increase which motivates a research about the current capabilities and necessary changes to be made in the factory.

Unit testing is a type of testing technique which is becoming quite fashionable to the developers and companies that are in the business of creating and managing software. Alas there are seldom any concrete data to support the positive claims of the authors in unit testing methodology books. These claims are instead based on empirical studies and the experience of the authors. The problem that arises from this situation is that it becomes problematic for managers and also the developers themselves to convince both customers and their own management to use this type of testing as there is no exact return of investment model. This essay examines this problem from two points, the first point is from the literature itself and interviews conducted with a number of developers at a software company located in Umea, Sweden.

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

Purpose: The main purpose of the thesis is to examine the profitability of Momentum Strategies on the Nordic stock markets. This will provide insight and contribute to the debate on efficient markets. Finding profitable Momentum Strategies will provide strong evidence of inefficiency in the market. A secondary purpose is to examine factors which might cause or impact the profitability of the Momentum Strategy. We will look closely at the relationship between the profitability and factors such as risk (CAPM-beta), market capitalization, trading volume and seasonality.

I media debatteras flitigt olika aspekter på hur riskkapitalbolag agerar vid investeringar. Bland annat att riskkapitalbolagen kräver hög avkastning vilket de försvarar med att de tar så oerhört stora risker när de går in i nya bolag.I uppsatsen har två investment managers på två olika venture capitalbolag på den svenska marknaden intervjuats. I vår undersökning har vi sökt svar på frågor kring risk, riskhantering och involvering. Vi har angripit vår problemformulering utifrån ett teoretiskt och ett empiriskt perspektiv. Vi har kommit fram till att venture capitalbolag tar en stor risk vid investeringstillfället och enda sättet att minimera denna risk är att involvera sig i portföljbolaget.

Mechanization of Swedish agriculture started in the beginning of the twentieth century, to be able to have more animals without raising the number of employers. The horse business has not by far kept up with these cost savings solutions. Cleaning out stables and feeding horses are the most time-consuming tasks in horse stables today. The most common way to clean out the stable is still by shovel and wheelbarrow. The clean out process can easily be mechanized through semi- permanently beds with movable walls between the boxes so that the litter can be removed by a tractor or a loader.

This is an investigation of a mobile prefabrication factory´s competitiveness and profitability which also will result in a suggestion for a design of the factory. The mobile prefabrication factory is an idea of a new concept for production which is meant to be used in the manufacture of slab. The main intention with this concept is that by using a fast established prefabrication factory to produce elements near the construction site, thus avoiding transport from the factory to the building site. This means not only an environmental and economic gain, but also that you can avoid risking damage the elements which often occur during transportation. The contractor is owner of the mobile prefabrication factory and can thus avoid long waiting times and cyclicality.

The electric vehicle market has potential to contribute to Sweden?s national goal to have a fossil fuel independent transport sector by 2030. However, the market answers to a lot of challenges making it difficult for the market to fully reach its potential. The volume of electric vehicles has seen a steady increase during the last year (2012), although many of these vehicles are mostly for PR purposes or bought by the public sector that wants to lead by example. Still, barriers in the form of high purchase costs, an anxiety for the limited battery capacity and the lack of standardisation are some of the problems that the market is struggling to solve.

Utsikterna att kunna genomföra en återstart av de två små vattenkraftverk som behandlas i denna rapport år goda. Förutsättningarna är gynnsamma i så måtto att planerna för återstarten ligger väl i linje med praxis som etablerats genom avgöranden i de högre rättsliga instanserna gällande liknande fall. Ägaren planerar att driva verksamheten i stort sett så som den ursprungligen bedrevs, vilket visat sig betydelsefullt för att få återupptag av nedlagd vattenkraftverksamhet godkänt Dessa kraftverk är små, väldigt små. Detta betyder att investeringskostnaderna måste minimeras om det skall finns någon chans att uppnå en acceptabel återbetalningstid för investeringen. Några kostnader kan inte påverkas alls, till exempel anslutningen till elnätet.