The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline?s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

Abstract. Title: Supply Chain Optimization ? for Sourced Production. Authors: Patricia Möller and Andreas Paulsson. Tutors: Jan Eskil Hollen ? Business Developer, Lilleborg as, Orkla, Everth Larsson ? Department of Industrial Management and Logistics, Division of Engineering Logistics, Lund University, Carl-Henric Nilsson ? Department of Economics and Business Administration, School of economics and management, Lund University.

Background: Sweden is a country where vitamin D deficiency seems to be common, partly because of its geographical position, which reduces the availability of UVB radiation, but also that people avoid sunlight due to increased skin cancer risk. Research shows that vitamin D plays an important role in the prevention of many diseases such as cancer as well as autoimmune and neuropsychiatric diseases.Vitamin D is a fat soluble pre-hormone and a collective name for closely related compounds which act as hormones after undergoing a transformation in the body.Humans can utilize vitamin D through diet and produce it in the body by exposing the skin to the sun. Previous observational studies and epidemiological studies have established a hypothesis that there seems to be an association between vitamin D supplementation and reduction of depressive symptoms.Objective: The aim of this study was to investigate if vitamin D supplements may decrease depressive symptoms.Methods: This work is organized as a literature review and article search is made in the database PubMed in January 2012. Keywords used were ?vitamin D and depression? and inclusion criteria were: randomized clinical trials, be conducted on humans, written in English.

In order to reduce greenhouse gas emissions from human activities fossil fuels will have to be replaced with renewable energy alternatives, such as bioenergy. Sweden has a great potential to produce bioenergy derived from forest products and there is currently a great interest within Sweden in using stumps for bioenergy production. However, the environmental consequences of the method need to be investigated before stump removal can be performed on a large scale. Swedish forest soils contain large carbon pools and a different land use may change conditions so that soils that presently act as sinks of carbon could potentially turn into sources of carbon release instead. This study investigates the initial effects of stump harvesting on the emissions of three greenhouse gases, carbon dioxide, methane and nitrous oxide. The emissions were measured from the soil surface in a Norway spruce forest located in the southern part of Sweden.

The efficacy of screening for breast cancer with mammography has been a subject of controversy during the last decades. However, the general opinion is now that screening reduces mortality in breast cancer (Zackrisson, 2006). It is nevertheless important to weigh the efficacy against the harm and costs associated with screening. Cost-utility and cost-effectiveness analysis of screening have generally failed to incorporate side effects such as anxiety and discomfort related to screening tests and the following diagnostic tests (Gyrd-Hansen, 2000). This study seeks to include such side effects in a cost-utility analysis.

Alkohol är en del av vardagen för många svenskar idag. När denna konsumtion övergår till ett missbruk uppstår det problem för individen och för samhället som stort. I denna studie har författarna genomfört en Cost of Illness studie för att beräkna samhällskostnaderna för alkoholmissbruket inom Hammarö kommun.Resultatet visar att kostnaden för samhället som helhet, för detta missbruk uppgår till 29 434 297 SEK, år 2013. Den största kostnadsbäraren är staten med sina 15 967 819 SEK av den totala kostnaden. Kommunen står för 10 230 270 SEK av den totala kostnaden.

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.

Globaliseringen innebär ökad konkurrens för företag vilket gör det viktigare för företag att snabbt kunna utföra sina kostnadsuppskattningar. I detta arbete undersöks förutsättningarna för att använda moderna teorier inom cost engineering för att kunna förkorta ledtiderna vid förkalkylsarbetet för företag inom custom made-tillverkning. Inom cost engineering har teorier för kostnadsuppskattning används för att beräkna tillverkningstider för tre olika produkter hos ett fallföretag. För att få en bra beskrivning av problematiken med kostnadsuppskattning inom custom made-tillverkning har design science-metodologi använts under arbetets gång.  Resultatet av arbetet visar att förutsättningarna för att använda moderna teorier inom cost engineering för kostnadsuppskattning hos custom made-tillverkande företag är att historisk data avseende för- och efterkalkylsarbete finns tillgänglig.

This report is the result of a thesis conducted at the consulting firm Bjerking AB andis the final part of the Bachelor Programme in Construction Engineering at Universityof Uppsala. The work aims to investigate the costs and how the choice of ventilationsystem affects building projects during a long-term period. This report covers costssuch as investment, maintenance and energy but also how they affect residents andbuilders. Building regulations for energy consumption are expected to be tougher;therefore a comparison of two different heat recovery ventilation systems(HRV-system) was made. One system is based on a centrally placed unit that coversthe whole buildings ventilation through vertical shafts.

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.

In Sweden the real estate sector accounts for 33 % of energy consumption and just below 10 % of the emission of carbon dioxide. As a consequence of the external pressure from climate change it?s in everybody?s interest to reduce the energy consumption and thus reduce the emission of carbon dioxide. An additional incentive to reduce the energy consumption is the substantial increase of the energy price since the deregulation of the electricity market in 1996.In this study the techniques that exist to build multi-storey residential buildings with high energy performance will be investigated. Further the study intends to investigate the optimal energy performance from a real estate economic perspective.In order to investigate the optimal energy performance a model has been created with the parameters investment cost, rental revenues, operation and maintenance cost, discount rate and investment horizon.The result shows a relationship between a high investment cost and a high energy performance for newly constructed multi-storey residential buildings.

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.

The Armed Forces is looking to improve control of where articles are and the monitoring of their condition within its clothing supply. That is why Försvarets Materielverk is working on a motion to tag the Armed Forces clothing with passive RFID-tags. A cost/benefit analysis has been made in this report in order to find out whether the investment is economical justifiable and what costs and benefits arose. The analysis tool that was used is based on the PENG-model. The analysis had three scenarios with the difference that each scenario included various amounts of clothing to tag.  There has also been made an analysis where only the benefits regarding decreasing amount of lost clothes and simplified inventory were included.The result of the first analysis was that none of the scenarios was profitable during the first year.

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.