Bakgrund: Företag behöver i dagens samhälle robusta och pålitliga datasystem. För att bygga ett väl fungerande nätverk måste dessa baseras på bra operativ- systemprogramvara. Den fria programvaran, Linux, har stärkt konkurrensen på marknaden för operativsystem. Att konkurrensen hårdnat gör det intressant att undersöka ifall kostnaderna för anskaffning och användning skiljer sig åt mellan olika operativsystem.Syfte: Syftet med detta arbete är att skapa en LCC-modell vilken skall appliceras på operativsystem i datanätverk. Vidare skall vi använda modellen till att jämföra totalkostnaden för att anskaffa och nyttja operativsystem i datanätverk under nätverkets livstid.Genomförande: För att uppnå vårt syfte har vi genomfört personliga intervjuer med ekonomi- och dataansvariga på tio olika organisationer.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Evaporation is a part of the chemical recovery department at wood pulping mills. The purpose of evaporation is to remove water from the black liquor, which makes the liquor combustible. The process is very energy demanding, and having a well-functioning model of the system is of greatest interest. The model can then be used to study energy consumption and to test different control strategies. Two models have been developed during the master thesis.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

This paper analyses how Swedish fine-art oil paintings sold at auctions has performed as a monetary investment during the period autumn 1985 until spring 2006. An average price technique as well as a hedonic regression technique, applied to a sample of 19 213 auction sales, is used to construct price indices. The indices show somewhat different results, which is explained by the inability of the average price model to adjust for relative differences in quality between periods. The hedonic regression model on the other hand captures this effect, why the hedonic index is applied in a financial return model. By adjusting for transaction cost, the financial return of an average investment in paintings is calculated.

The following study explores the relation between psychosocial work environment and individual health. The purpose is to examine how female employees in the occupational health sector experience their own psychosocial work environment, focusing on different influencing factors in both the workplace and their private life regarding the employees own health. The study applies a hermeneutic approach in which qualitative interviews constitute the empirical data. Previous research on this particular subject has focused on the following themes: the combination of work-family life, demand/control model and flexibility in the workplace in relation to health and stress. The theoretical framework used in this study integrates relevant concepts, specifically SOC, poor leadership and flexibility.

The project was performed at SiemensIndustry Drive Technologies with theobjective to provide actual values forthe energy savings potential withinSiemens scope of practice.In Sweden the electrical drives standfor about 30 % of the total electricityconsumption and about 60 % of theelectricity consumption within theindustry. During the pre-study phaseelectrical drives with pump applicationswere identified as large energy users.Because of this a case study at one ofSiemens customers, Stora Enso Fors wasperformed. The system that was evaluatedduring the case study was a throttledsystem with a centrifugal pump forpumping pulp.The results yielded that a saving ofover 50 % could be achieved by replacingthe throttle valve with a variable speeddrive, a frequency converter. Thepayback period was two years and twomonths and the present value for thetotal life cycle cost of the variablespeed system was 662.566 SEK lower thanfor the throttled system. As aconsequence, Stora Enso Fors is advisedto invest in a frequency converter forregulation of the system.The general conclusion is that a focuson system efficiency is the mostimportant factor in energy efficiencyprojects and that the system regulationmethod has a large impact on the overallsystem losses and hence its efficiency.Energy efficiency potential forthrottled systems with centrifugal pumpsis large and significant economicalsavings can be made through investmentswith short payback time..

Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations? product costing.

Syfte: Syftet med denna uppsats är att studera om förändringar i arbetet med rörelsekapital hade ett samband med lönsamheten i företag. Som mått på rörelsekapital används Cash Conversion Cycle och som mått på lönsamhet används ROA.Teoretiskt perspektiv: Den teoretiska referensramen består av teorier om Working Capital Management, Cash Conversion Cycle, Lean, Supply Chain Management och Supply Chain Finance.Metod: I denna uppsats används en kvantitativ metod där sekundärdata samlas in från årsredovisningar för 2005 och 2013. Denna data ligger till grund för fyra korrelationsanalyser. Den beroende variabeln i korrelationsanalyserna är ROA och defyra oberoende variablerna är Cash Conversion Cycle, dagar i lager, dagar som kundfordring och dagar som leverantörsskuld. Urvalet i denna studie består av svenska aktiebolag inom branschen tillverkning och industri med fler än 50 anställda.Empiri: Empirin består av fyra tabeller som presenterar de beräkningar som gjorts.Slutsats: Sambandet mellan förändring i Cash Conversion Cycle och förändring i ROA blev väldigt svagt positivt men inte signifikant.

I have made a research about two different methods for introducing small children to Nursery School/Kindergarten. I choose to do this as I have found very little about this in the literature we have studied during my education to become a pre-school teacher.This period in the life of very small children and their parents is a big change in their daily life. The more traditional way to start pre-school is to do it very gradually during two weeks, the two-week method. This means that the parents visit the pre-school together with their child for a very short time, about one hour the first day. After one week they leave their child with the staff for about an hour and at the end of that week they try to leave it full time (6-8 hours).

The aim of this Master?s thesis is to examine how nuns regard reading. The reading of the Bible is a regular element in their everyday life. This study however, focuses mainly on the nuns? self-chosen reading beyond the reading of the Bible.

Study: Degree project in teacher education, Advanced level, 15 hpUniversity of SkövdeTitle: Religious belief in everyday life ? a study of the effects of a teachingmodel focusing on religious belief in everyday lifeNumber of pages:42Author: Johanna ClaessonTutor: Kennert OrleniusDate: Jan 2009 Keywords: Religious study, students´ understanding, students´ commitment,Buddhism  This paper presents the execution and the result of a project examining how a tutorial model (called the model of everyday religious practice) focusing on how Buddhism is expressed in the daily life of Buddhists believers, affects students understanding of and commitment in religious studies. In the project, Thai students have partaken by producing sex posters and a picture-show with the help of their own photographs and short texts. However, the picture-show was mainly produced by the author of this paper. These posters and the picture-show were brought to Sweden to figure as teaching material during a lesson in religious studies for students in year eight in a Swedish school.

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.

Syfte: Syftet med denna uppsats är att studera om förändringar i arbetet med rörelsekapital hade ett samband med lönsamheten i företag. Som mått på rörelsekapital används Cash Conversion Cycle och som mått på lönsamhet används ROA.Teoretiskt perspektiv: Den teoretiska referensramen består av teorier om Working Capital Management, Cash Conversion Cycle, Lean, Supply Chain Management och Supply Chain Finance.Metod: I denna uppsats används en kvantitativ metod där sekundärdata samlas in från årsredovisningar för 2005 och 2013. Denna data ligger till grund för fyra korrelationsanalyser. Den beroende variabeln i korrelationsanalyserna är ROA och defyra oberoende variablerna är Cash Conversion Cycle, dagar i lager, dagar som kundfordring och dagar som leverantörsskuld. Urvalet i denna studie består av svenska aktiebolag inom branschen tillverkning och industri med fler än 50 anställda.Empiri: Empirin består av fyra tabeller som presenterar de beräkningar som gjorts.Slutsats: Sambandet mellan förändring i Cash Conversion Cycle och förändring i ROA blev väldigt svagt positivt men inte signifikant.

The economic analysis of building contracts is an unexplored field within Law and Economics. This paper makes an attempt to cast some light over the subject and encourage to more research within the field. The main purpose has been to describe why the actual price in a public construction project often turns out to be higher than the contract price and offer a way of handle that risk. In the paper a model is set up that shows an optimal contract given expectations on actual price and gaps in contracts. Cost increases for the buyer can mainly be explained by two situations.