Titel: Användning av LCC. Vad krävs för att utforma en LCC-modell?Bakgrund: Försvarsmakten äger och anskaffar komplicerad materiel som ska fungeraunder en lång livslängd. Materielförsörjningen ska vara kostnadseffektiv ochkostnaderna kända ur ett livscykelperspektiv i största möjligaste mån. Life Cycle Cost(LCC) är en metod som kan bidra härtill.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

The aim of the thesis was to investigate energy consumption and carbon dioxide emissions from an advertisement broadcasted on the radio or the television or distributed through press. The object was to calculate the amount of carbon dioxide emissions per individual receiver of an advertisement in Sweden. There was no room for a deeper investigation into editorial work within the framework of the thesis. Consequently, main focus of the radio and television study was on broadcasting itself and the components involved. Focus for the press study was on paper production, printing and distribution. Production and discarding of media equipment was not taken into account.

With the elevated oil prices of today it is necessary to look for other heating alternatives. If the oil price continues to develop in the same way it has done the last years it will soon be impossible for many producing garden companies to survive. The purpose of this diploma work is to compare three different fuel options in order to find the most economic one considering the conditions of Katrinebergs Handelsträdgård AB. In relation to oil it is profitable to change to any of the three alternatives: wood chips, wood pellets and grain. The most profitable option is to change to wood chips. This alternative has a payoff time less than three years and after that the annual saving compared to the oil is relatively high. The annual cost is 65 % of the cost of the oil alternative.

Since 1996 the Swedish households have ten folded their volume of loans for own homes that is attached to a floating interest rate. Also in 1996 the Swedish electric market was deregulated. These two facts have increased the volatility in the household expenses for these two commodities. This thesis studies the risk for homeowners attached to the exposure against the electric and the credit market. The risk model used is Cost-at-Risk which is usually used by public authorities for analysing the risk involved with national debt.

Each year, 800 people wait for an organ transplant in Sweden. The development of drugs for organ rejection has evolved over the past 60 years, which has increased the survival of patients who have undergone organ transplantation. The most common organ transplanted is the kidney, liver, lung and heart. There are more studies done on quality of life after an organ transplant, but very few studies on quality of life before organ transplantation.The aim of the study was to describe the experiences of quality of life among patients waiting for an organ transplant.A literature overview of eight articles was analyzed in both similarities and differences. The articles were published between 2002 and 2012.The result is presented in four themes, hope of life, living in uncertainty, the body fails and need for support.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

The aim of the study was to describe parents' experiences of empty nest. The sample consisted of individuals who had experienced one child moving out of the parental home. Data were collected through qualitative semi-structured interviews and were analyzed by using thematic analysis. The thematic analysis revealed four themes, Concerns about the new time in life, Changing roles, Socializing in the family and Testing the relations. Due to the themes participants' stories reveal anxiety facing the time that will come when children takes the step to leave the nest.

Background: When a parent loses its child life will change drastically and assume other conditions. The loss of a child affects the whole human existence, the grief can be very intense as well as in-depth and find expression both on an emotional, physical, mental and spiritual level. Aim: The aim is to describe parents? experiences of losing a child to illness. Method: Graneheim and Lundmans manifest content analysis method was used to the method based on qualitative raw material in forms of three Swedish autobiographies.

In order to suggest improvements for the logistics of STARKA, we felt that we had to analyze all the activities which were related to STARKA's logistic processes. Our primary analysis consisted of a rough but comprehensive description of different functions in the company, and the relationship between them. This was performed by following a typical order through the company to see which functions were affected by the order.Since we needed a more thorough view of the company, we decided to analyze the different products STARKA currently has on the market, focusing on economic data such as turn-over, profit, profit margin, deficiency cost and cost of warehousing. We also analyzed the company's choice of manufacturing processes, organization, warehousing processes, strengths and weaknesses.These analyses gave us a clear understanding of the company and its processes. STARKA is a small, function oriented company with a wide range of products.

Syftet med studien var att undersöka huruvida utsattheten för ?sunk cost-effect? och förankringseffekten ökade vid intuitivt processande jämfört med analytiskt processande. Deltagarna i studien var 78 studedenter vid psykologiska institutionen vid Göteborgs Universitet. Datainsamlingen gjordes genom en pappersenkät. En 2 × 2 - vägs ANOVA avseende bias och process gjordes för både ?sunk cost effect? och förankringseffekten i en mellanindividdesign.

This essay aims to explore the philosophical meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.

The paper will clear out the student perspective in order to examine students' attitude towards what would be important to touch on a matter of life. The essay will explore what is important for students to discuss and respond to their environment in schools and perceived to be relevant to talk about in life skills. There is an object which deals with gender and masculinity in the study. The study would examine whether a student perspective on life can affect the current knowledge of gender structures in the school. Qualitative research interviews were carried out in seven students in grade 9 at a school located in inner suburbs of Stockholm.

The main purpose of this master thesis is to investigate how six elderly individuals, 65-75 years old, use and perceive Internet in their everyday life. The focus in this study is to enlighten elderly people as Internet-users.In 2010 many elderly people are still digital excluded. In Europe and in Sweden efforts are made to educate citizens to use the Internet, and that benefits of the digital society should be available to all.This study is based on the following questions: what made the informants take an interest in the Internet in the first place? How and for what purpose do they use it? And how do the informants regard to their own Internet usage and its importance in society?We interviewed six people aged 65-75 years old, using semi-structured questions. The data was analyzed by using the theory developed by Hektor concerning Internet and information behaviour in everyday life.

The health care system in most western countries is undergoing rapid changes with an increasing amount of people living with chronic cancer. These people have to deal with their disease in every day life together with working and family life. The relationship between health services and every day life has changed and raises new requirements. Earlier research has shown that maintaining every day life is important for cancer patients and their families. This study comprised patients with lymphoma receiving their diagnosis during 2003 ? 2005.