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 background for this degree thesis is a need to replace the existing seal used to protect equipment containing secret or sensitive equipment used by Swedish Defence. The target design should satisfy both the need for tamper evidence and reduce Life Cycle Cost. In developing a new design for a seal, additional benefits such as improved logistics support and indication of attack methods such as heat and solvents have been considered.The lack of guiding principles for end users of seals became evident during the interviews. Major concerns for the future are education of users, information about actions if a seal is broken and user liability.The design work was divided into several phases. A feasibility study was performed including investigation of theory of labels, materials and possible technologies.

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.

Investment costs for eight different type housing systems for dairy cows has been calculated in order to compare the building costs as a function of herd size, shelter type and automatization. A commercial calculation programme for building was used and complemented with prices of equipments specific for dairy cow building. Herd sizes were 120, 250 and 400 cows. The milking equipments were automatic milking system (AMS), parallel parlour with 32 stalls (2x16) and rotary parlour with 24 stalls. Shelter was either insulated equipped with automatic cable driven scrapers on solid alleys, automatic feed wagon on rails, or uninsulated with manual manure handling and a tractor driven mobile mixer wagon on a drive-through feeding table. Building cost per cow or per kg milk was calculated using an average life time and 6 % interest rate and annual milk yield is 9 500 kg/cow and year. Structure effect 3-4 % higher for an insulated structure than in an uninsulated for 400 and 120 herd respectively. This is much lower compared to what is normally argued.

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.

Type 2 diabetes is a growing disease in the population which includes that older people are a risk group. With the disease grows even cost?s. A lifestyle change is a major part of the treatment for type 2 diabetes. There are several factors that suggest positive effects on prevention among the elderly where, among other things, economic and health benefits are presented.

This qualitative study examines if an interest in soccer can give the same meaningfulexperiences in a person's life as a religion would. Five soccer fans were interviewedregarding the meanings and impact of soccer in their lives. Two theories in the fields ofsport and religion were used to analyze the data: Antonovsky's sense of coherence (SOC)with its components meaningfulness, manageability and comprehensibility and Heelasand Woodheads "life-as" and "the subjective-life? derived from the concept "thesubjective turn". It was concluded that the interest in soccer affected the respondents?views of life.The respondents? personal identities were strongly associated with groupmembership, meaning that their interest in common with others was perceived to makeeveryday life meaningful and manageable.

Inom EU har det tagits fram ett direktiv för miljövänlig design och produktion. Prestandan på ingående komponenter har lagstiftats inom flera olika områden. Detta har lett till att glödlampan skall fasas ut i hemmamiljön. Matta glödlampor och klara 100 watts glödlampor inledde detta år 2009. Ett av områdena är gatubelysningen (armatur + ljuskälla), där blir bl.a.

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.

A manufacturing machine at the engineering company Sandvik Coromant has a positioning table which task is to move an item linearly. The positioning table has a linear motor capable of high velocity and acceleration. This makes it possible to achieve short cycle times and a more profitable production.The purpose of this thesis is to bring forward a new concept which is more adapted to the requirements of the positioning table. The reason is that the current positioning table provides an unnecessarily positioning accuracy of 0.01 mm, while the requirement for the positioning accuracy is just 0.1 mm. The goal is to reduce manufacturing and component costs.To develop a suitable solution an approach for the concept development process has been performed.

This is an investigation of a mobile prefabrication factory´s competitiveness and profitability which also will result in a suggestion for a design of the factory. The mobile prefabrication factory is an idea of a new concept for production which is meant to be used in the manufacture of slab. The main intention with this concept is that by using a fast established prefabrication factory to produce elements near the construction site, thus avoiding transport from the factory to the building site. This means not only an environmental and economic gain, but also that you can avoid risking damage the elements which often occur during transportation. The contractor is owner of the mobile prefabrication factory and can thus avoid long waiting times and cyclicality.

Aim: To investigate the quality of life and the social life situation, with special focus on the consequenses of fear of hypoglycemia (FoH), in Islet transplanted patients.Method: 11 patients were included, four women and seven men, who have been Islet tranplanted at Uppsala University Hospital during the years 2001-2009. Two questionaires, Short Form 36 (SF-36) and the Swedish version Hypoglycemia Fear Survey (Swe-HFS) were used to investigate the quality of life, in relation to fear of hypoglycemia. Also, telephone interviews were conducted to investigate the patients social life situation in relation to FoH, after Islet transplantation and were analysed using content analysis method.Results: The mean value for quality of life was lower than that in the normal population. Three out of ten patients experienced FoH. Three predominant themes were revealed, one theme associated with pre- transplant, was ?Struggle for control of Social Life Situation? and two themes associated with post-transplant, were ?Regain power and controll of  Social Life Situation? and ?At Peace with the balance between the Present and the Future?.Conclusion: The patients experienced improved control over social life situation and quality of life in relation to FoH may been improved following islet tranplantation..

There is no general aging process therefore should health efforts directed at elderly population based on each individual as a unique person with specific needs. When aging becomes a fact not generally decrease the lust and the desire to be active but it is perhaps more about the body's ability to keep up on what the head wants. Therefore the range of activities towards the elderly population requires some adjustment that can partly be achieved by taking some of the older people?s experiences. The purpose of this study was that by the older people?s experiences of organized activities in a social context to illustrate how they perceive their participation.

This report is based on a thesis that was carried out during spring 2012. The report covers the development of a preliminary study to Performance Sk8. The purpose of the study is to facilitate and contribute inspiration to Performance Sk8 to run an automation project to bring home their production to Sweden from China. The reason is to gain a greater ability to control quality, produce smaller batches and reduce the cycle time to reduce costs.The goal is that the preliminary study shall meet the requirements and wishes Performance Sk8 and other partners defined. The pre study will contain different cost proposals for the automation of selected process and serve as a basis for procurement of the equipment.The pre study has resulted in some proposed solutions to the various steps required to automate Performance Sk8 ?s production.