This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

ITT Flygt is a world leading company that mainly manufactures submersible pumps. A problem of ITT Flygt is that product development projects rarely manage to hold the estimated project time. It shows that something unexpected occurs in projects quite often, which results in delays. The delays can both be due to an optimistic time plan of projects and risks in product development projects which are not discovered at an early stage. This added with unforeseen delays makes it difficult for ITT Flygt to estimate the duration of their projects.The goal with the Master thesis is to examine a suitable method for simulation of project time.

The purpose of this research was to examine what motivates and influences an individual to invest in a project or company through equity-based crowdfunding. The intention was therefore to identify internal and external motivation factors and examine how external social factors such as the Internet, other individuals? investment decisions and interaction in social groups affect an individual when he or she invests through equity-based crowdfunding. The results showed that both internal and external motivation factors are important components of an investment through equity-based crowdfunding. External motivators proved to be for example yields and helping entrepreneurs.

The purpose of this study was to build a database for point-bearing piles in dense noncohesive soil, predominantly moraine. Further, the database was analysed and areas with difficult geotechnical conditions was identified.The database includes for point-bearing piles driven to refusal in moraine. Piles with mainly shaft friction have been excluded. Only concrete piles have been included. Geographically the database covers almost all geotechnical conditions of Sweden.

At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.

The annual demands for forest fuels increases in Sweden. At present, large unutilized biomass resources is found in young, dense forests from which about five million oven-dry tonnes (ODt) (23 TWh) could annually be extracted as forest fuel. But harvesting small trees give high logging costs and new cost-efficient harvesting techniques are therefore required. The aim was to study the productivity of Vimek 608 BioCombi in forest fuel thinning of Lodgepole pine and to calculate the economy of the harvesting and estimate the thinning quality. The time study was performed in Åmarken in the county of Västerbotten.

I have through a case study looked on a milkingfarm in Dalarna and been counting on what it would cost to increase the silagestorage. Today they have to little capacity on the existing towersilo because they built a bigger farm with more cows. The reason is that two families decided to start having the production on one farm together and moved all animals from one of the farms to the other farm. So for that reason I have looked on the costs to build a new towersilo or levelsilo. The goal has been not only to look at the buildingcost but also which operatingcost that is included with the different alternatives. I have taken tenders from two different towersilocompany, Bjurenwall and Svenska Neuero and taken tenders from Abetong for a levelsilo with roof and one without roof. The overall feed requirements on the farm is on 240 tonnes dry extract and the old towersilo hold 110 tonnes dry extract so the need for a new foundation is on 130 tonnes dry extract. I have through cost estimate been counting on the specific buildingcost for each buildingaltenative.

Abstract Title: Total Cost of Ownership ? Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa LavalCharlotta Johnsson, Department of Automatic Control, LTH, Lund UniversityBertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund UniversityCarl-Henric Nilsson, Department of Business Administration, Lund University Core issue: ?Which costs should be included in a general Total Cost of Ownership model regarding centrifuges, and what input variables are needed in order to calculate those costs in a user-friendly way and with a maintained level of accuracy?? Purpose: The theoretical purpose of the thesis is to identify the cost items that have the greatest impact on a TCO calculation for a centrifuge.

Intro: 80 percent of the Swedish population own shares. This makes Sweden the leading country in private investment in securities. It can be difficult for the private investor to know where, when and which security to invest in. The strategies are as ambivalent as the stock markets fluctuations. If the investor prefers to refrain from investing money himself, there are brokers who carry out these types of services.

Since the 1980s, companies have taken a larger interest in quality and it´s economic impact within the company. Having the knowledge that it´s not quality that costs money, but it´s rather the lack of quality. The work immerses itself in the field of cost of poor quality and the development of key performance indicators.The thesis is performed at Bufab Holding in Värnamo. Bufab Holding is a trading company which mainly buys and sells C-parts. C-parts include fasteners, other small metal-, rubber- or plastic parts such as wires, springs and electronic fasteners.The aim of this thesis was to make a survey of the cost of poor quality and to find key performance indicators (KPI) for cost of poor quality that can be continuously monitored.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.

The Island of Öland has one of the best wind climates for land based wind power in Sweden. An objective for the Island is to become self sufficient using electricity from renewable source of energy such as wind. There is currently 55 MW capacity installed on the Island and it is estimated that grid congestion will occasionally occur if more than 135 MW was installed.The aim of this thesis is to investigate he possibilities for load management by smart charging of electric vehicles, EV. The definition of smart charging is that the charging is done to some extent with an ICT-system, (information and communication technology) that correlates wind electricity generation to the charging of electric vehicles. The purpose is to avoid grid congestions on the sub-sea cable that connects Öland to the mainland because that in turn would curtail wind energy production.

The swedish national environmental goals have different policies and developments connected to them in order to achieve the goals on time, but the implementation of the different policies differ and is hard to evaluate compared to the theoretical background. With this thesis I have chosen to investigate the climate investment programmes results in Östersund compared to its goals with a case study. The different projects within the climate investment programme have reduced the emissions of CO2, but not in the amount that was anticipated and a lot of the projects were within projects that the municipality already was developing or doing. .