The purpose of this paper is to investigate if a dynamic investment strategy on the Swedish asset market can accomplish better returns then a static investment strategy. The dynamic investment strategy is created by incorporating business cycle predictors and firm-level variables to predict future stock returns. The predictive regression is calculated wih 60 months of observation (1999 01-2005 12) and is then used to estimate future returns for 23 months in the period 2004 01 -2005 11. The structure of the regression, with linear functions of ? and ?, goes back to Shanken (1990) and Avramov and Chordia (2005) has had success with the variables chosen.

Our purpose in this paper is to examine if there is any profitability for a company with a factory in the timber industry to invest in a combined heat and power, CHP. Based on analysis and the results that the paper generates, we will give Derome AB a suggestion on how it is a profitable investment or not to installing in a CHP.By investing in a CHP plant, you can get a high efficiency, which means that companies can use their resources more effectively. The Swedish wood industry has by-products of production that can be used for combustion in their boiler which is an advantage.The essay is a qualitative study where we have a case company, Derome AB. In this company, we interviewed two employees who have knowledge in the study. They have helped us to provide information and data about their business.We chose to use the pay-off- and the net present value method, NPV, to see if there are profitable advantages for the investment.

In today's society, the availability of energy plays an integral part in our everyday lives. Unfortunately, the price of energy in Sweden has increased in recent decades. A large part of our energy consumption goes to heating modules for houses, where heating methods that depend on energy sources such as electricity, district heating, fuel oil, gas and biofuels are the most common ones. During the winter period, the increase in energy costs becomes significantly evident, especially for small property owners. This increase in energy cost is most noticeable for home owners with electric heating.This thesis is written at the Halmstad University, in cooperation with a company, which makes parts of this thesis confidential.

Background:Life-cycle costing (LCC) is an Investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.

Background:Life-cycle costing (LCC) is an Investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.

The globalization that has occurred during the last few years has made it more important for companies to have a well-functioning logistics system. Customers demand more options, which lead to an increased flow that creates greater demand regarding packaging and transports. Diverse logistics costs are nowadays a substantial cost for many companies. Therefore, more effort is aimed at optimizing transportation to lower these costs.The purpose of this project is to create a user-friendly calculation of logistics costs that illustrates how the costs vary, depending on how the flow is structured. This is done by examining which aspects that affect the total logistics costs and by mapping which aspects that should be included in a calculation of the logistics costs.Literature studies have been carried out parallel with empirical studies at Scania's production unit, MC, in Oskarshamn.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

Background:Life-cycle costing (LCC) is an Investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.

The purpose of this paper is to standardize and simplify the design work on a few specific types of storage brackets for balconies. The company Balco AB had the wish to simplify the design work in the preparation of attachments to their balcony structures. This would be done by a calculation matrix that could be produced which then in turn could be used for each new project by the company. The design work behind the development of these fittings at each new project is costly both in terms of time devoted by each calculation but also the cost of the time. The purpose of this report is that in a systematic manner, a calculation matrix can be created that then the company instead may follow from each new project.In carrying out the project used HILTI calculation program, which was provided by the company HILTI.

Upon marketing the system in Europe and the USA cost savings generated from reduced work force have been prevailing. Since the cost of labour is much lower in the Asia Pacific region other factors have to be stressed. The parameters of flexibility and quality assurance may however cover any initial investment in a production system. Our purpose is to value flexibility and quality in a manufacturing context, applied to DAS, in order to use it in Investment calculations. In order to make an adequate estimation of different companies, due to problems associated with acquiring correct figures, the Key Success Factors needs to be examined so that the gathering of numbers can be conducted with more focus.

When the costs for a company increase it is normal to look for alternatives to lower thesecosts. One of the expenditure that farmers have is energy costs. The price for the energy mayvary because of the free market. To look at the possibilities for a farmer to invest in sunpower, to make the company less sensitive for the changes on the electrical market, isinteresting. The biggest part of the electricity that is produced in Sweden comes from a fewcompanies on the market.

This is a feasibility study that examines various aspects of building a wind farm on Malmön in Norrköping. The feasibility study deals with interests of conflict, park design, electrical connections, production calculation, financial calculations and operating- and timetable.The report is divided into two distinct parts. First a theoretical part, which deals with conflicting interests, park design and electrical connections. Second a part with simulations dealing with production calculations, and financial calculations.Opposing interests are mapped so that problem areas can be found, and help put focus on the right places at a future environmental impact assessment (EIA). There are a number of areas where planners have to assess on an EIA, this thesis point on the most important areas.

In this thesis a method for evaluating investments in small scale hydro power is presented. An analysis of the future position that small scale hydro production will have on the Nordic electricity market is also carried out. This is done by an inventory of technology and economic and environmental aspects. The inventory is also a guide as to how the project should be implemented.Hydrolyzer is the name of the Excel tool developed to evaluate investments. The tool requests input data from the user and then evaluates the investment and generates a sensitivity analysis.

Entreprenörer på den svenska riskapitamarknaden har länge hävdat att det är problem för företag i tidig fas att locka till sig kapital från investerare. Detta brukar benämnas the eguity gap. På senare tid har problemet också försökt förklaras utifrån brister hos efterfrågan av kapitalet, dvs entreprenörerna. Med detta menas då att entreprenörerna och deras projekt inte är investment ready. Vi har haft för avsikt att utreda vad investerarna anser om den svenska riskkapitalmarknaden för sådinvesteringar och vilka de vanligaste bristerna i de investeringsförslag, som inkommer till Venture Capital-företag och Affärsänglar, är.

When a municipality is about to realize an IT investment, e.g. an economy system, theywill need to do procurement according to the laws of procurements. To perform suchprocurement takes time and energy from the everyday work at the municipalities, andtherefore they want to make a quick and efficient procurement. Unfortunately it showsthat municipalities do not always make an assessment that is sufficient enough for theirneeds, which can result in an inefficient system in a longer perspective. Municipalitiesthink more often about the hard values such as costs of the investments, and not alwaysas much when it comes to the soft values, like the user-friendliness.