The cost of transportation has strongly increased in the recent years, transportations which are a major part for the construction companies. Skanska Asphalt which is a part of Skanska Sverige AB has noticed that there are significant cost savings to be made with the purchasing of transports. The transports in this case is about asphalt, where the costs are about 10% of the outsourcing business turnover. The purpose of this thesis is to study the working practice that Skanska Asphalt are using today in controlling and time-writing, for the asphalt transportations. Resulting in recommendations on how to improve the working practice at Skanska Asphalt.This study was conducted with the help of a number of interviews with Skanska?s employees and with suppliers of transportation to describe the practices which are being used in during the asphalt transportation.

The aim of this study is to investigate how Swedish listed real estate companies use quantitative sustainability measures - mainly sustainability index with a financial focus. Sustainability management is a controversial issue that is used more and more constructive. A sustainable management approach in corporate cunduct is complex and based on a number of aspects of business visions, objectives and daily procedures. The study identifies aspects that are considered relevant in real estate companies where the selection of sustainability indicators is based on the support of scientific research in this field. The study intendeds to clarify how Swedish listed real estate companies have selected aspects and indicators of sustainability management and how these work towards a sustainable development.

This study examined the factors influencing dairy farmers´ decisions to invest in automated milking systems (AMS). The problem studied involves uncertainty, information and complexity for dairy farmers in specific decision contexts. The frame of reference in the thesis combines contingency theory and decision theory and is used in a qualitative analysis of a set interview with dairy farmers who have recently bought an AMS and salespersons from Delaval, one of the AMS suppliers.The aim of this study is to develop an understanding of the decision making processes of dairy farmers, and in particular to identify which types of factors influence the outcome of an investment decision in the technological development of a farm.The study uses Thompsons` (1967) theory about the structure that organizations develop to handle the input of information. Thus, interest is focused on how a farm business structure handles information in the AMS decision, investigating the differences in information with Delaval?s "feed first principle" system and Lely?s "free cow traffic" system.The results of the qualitative interviews with the dairy farmers who bought an AMS show that there are three important factors that influence the outcome: employees, suppliers and the owner.

In this thesis, the Swedish venture capital market and its profitability is analyzed. Venture capital is defined as capital that is invested in the early stages of a company's life cycle, in the two investment stages seed/start-up and expansion.A common view is that the profitability of Swedish venture capital has not been, is not and will probably not become high either. With this in mind, we try to answer to the following questions in this thesis:? What has the profitability of Swedish venture capital actually been historically?? Which reasons could be found in order to explain the historical returns for Swedish venture capital, and which factors has been identified in international comparative studies between venture capital markets?In order to answer these questions, data showing historical returns for the Swedish, European and American venture capital market has been gathered, an extensive literature study has been performed, and three interviews with participants from the Swedish venture capital market has been conducted.We conclude that the historical returns of Swedish venture capital is in line with the general view that they have been low. We also see a trend where Swedish venture capital funds that are not specialized in one investment stage generate lower returns than more specialized funds.

AbstractToday, too many construction projects are delayed and deviates from the budget. Agood project management is the basis for successful construction project. The mostcommon planning methods in the construction industry is currently Gantt chart andCPM. The problem with these is that focus is only at the time of the project anddoesn?t handle the budget.

Executive SummaryThis final thesis has examined the effects of an increased centralization and better coord­in­ation of the distribution logistics at ABB in Västerås. The company is today strongly decent­ralized and there is a minimum of collaboration between the 20 business units. This is why the questions were raised; how could the business units coordinate outbound logistic activities and what effects would that provide. The obj­ect­ive of this final thesis is to provide basic data for a future decision-making which desc­r­ibe these effects.The report has mapped out the factors that are important to ABB in an evaluation of their logistic activities and how the outbound logistics work today. The four factors are cost efficiency, delivery service, environmental impact and logistics capability.

In order for a judgement to be enforceable in another Member State, there is a certain requirement for an "intermediate? court procedure, a so-called exequatur procedure. An exequatur procedure is both expensive and time-consuming. The average cost of the procedure within the EU is 2 200 euro in a case without particular difficulties. In more complex cases, the cost of the procedure can be validated up to 12 700 euro.

The waste of material is a big expense for manufacture companies caused by lack of quality. The cost by lack of quality often totaled to a big percentage share of the turnover when all cost related to lack of quality is included. New manufacturing systems like Lean production or Just In Time demands better internal quality for the manufacturer. To make those manufacturing system with small and none buffer stock successful the quality improvement continuously have to be developed.Measuring of waste of material in Bubs Candy?s factory where not simple due to the products does not have a permanent weight during the manufacturing process.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

This thesis is about new technology in academic libraries in the form of Patron Driven Acquisition. As libraries take part in the digital era, a new model of patron driven acquisition has emerged. This model gives users more influence over the libraries electronic book collection. The collection development model changes libraries traditional role in the collection development process, from collecting for the future to the present.The purpose of this thesis is to gain knowledge of what acquisition librarians think about the effects of PDA on the collection, the acquisitions role and the cost structure. The theoretical framework relies on Christensen?s theory about disruptive technology and was used to interpret outcomes of new technology in libraries and its staff.Five librarians from four different Swedish university libraries were interviewed using a qualitative semi-structured method to carry out the investigative part of this thesis.

This thesis investigates the socio- and environmental economic effects of a deep repository for spent nuclear fuel in Forsmark in the municipality of Östhammar. I seek to show the general picture but focus on the effects on employment, environment and income. Cost-benefit analysis is used to investigate the differences in utility between a scenario with and a scenario without a deep repository in Forsmark. Most of the possible effects can not be valued and many can not even be quantified with the data available today. Therefore this thesis has a bit of a ?preliminary study character? and seeks to show what we know today and what needs to be further investigated when available data allow it. The costs that could be valued are noise from the traffic during the period of building and emissions of carbon dioxide and nitrogen oxides from the transportation of rock masses during the building period.

Uppsatsen utreder ifall det finns en möjlighet till kostnadsbesparingar genom att erbjuda en stor andel av den äldre befolkningen hjälpmedel. Dessa hjälpmedel är tänkta att ha i förebyggande syfte för att minska antalet höftfrakturer. Perspektivet för analysen är samhällsekonomiskt, det vill säga alla möjligheter till kostnadsbesparingar antas tillkomma samma aktör. En uppdelning mellan landsting och kommun görs med andra ord inte. I en cost-benefit kalkyl görs en uträkning på vilken nettoeffekt som uppnås på den samhälleliga välfärden genom att antalet höftfrakturer minskar.En makroundersökning ligger till grund för de hjälpmedel som studeras.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.