The paper, with a brief summary of timber floating in Sweden and also of some previous re-search in this field, contains a study on costs for timber-floating in the river Dalälven located in central Sweden. The public used timber-floating system in Dalälven and the historical background about this activity is described. The study is focused on the total costs for timber-floating in the public open floating system in Dalälven from 1900 to 1970, the year before the timber-floating was definitively closed down. Also the costs for separating the logs of a specific owner when they reached the point where they could be separated from the timber of other owners are analyzed..

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

Uppsatsen ger en överblick av vad synsättet Application Lifecycle Management (ALM) innebär. Enutvärderingsmodell beskriver de analyserade verktygens duglighet gällande ett antal funktionellaoch icke-funktionella krav. Modellen jämför kommersiella verktyg och uppsättningar med enmotsvarande uppsättning av Open Source verktyg. De huvudsakliga problemen idag är att de somnyttjar ALM-synsättet ofta blir begränsade till en kommersiell plattform, vilket får till följd att deinte kan bearbeta sådan data som inte stöds i plattformen. Ett annat stort problem är verktygenskostnad.

Background: The standard of living should be the same for everyone, whether the apartment is placed in an old or new building. The residential properties that were built from 1965 until 1974 is now beginning to become old and in need of restoration. The financial crisis during the nineties contributed to the lack of maintenance on the buildings in Sweden. As the public buildings gets older more and more defects occurs. The coordination and maintenance will therefore have a more significant role in the housing company ?s work.The increasing interest about how old a building can be, attract much attention.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

Application Lifecycle Management (ALM) is a genre of computerized systems which allows system development corporations to efficiently and more easily manage, maintain and handle the applications lifecycle. These ALM systems have a wide variety of tools which can be integrated to enable and support collaborative work, while they act at the core of the organisation. Todays ALM systems support flexible system development methods throughout the entire development process. This paper focuses on a case-study of a Swedish business- and technology corporation and their use of two ALM systems with an aim to unravel the differences between these systems and their functionality to serve as a basis for decision making regarding their utilization of best practice with their ALM-Systems. Meanwhile we studied their approach to ALM systems to see if they were using them according to the initial idea of ALM systems.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

All companies wants? to be as profitable as possible. The company in question is one of the leaders in it´s field in Sweden. In order to increase profits as much as possible it is important to identify and eliminate eventual quality defect cost as far as possible.This study was performed in Huddig AB, and the purpose of this study is to try to develop a routine for monitoring the quality defect costs, and to improve communication and create feedback between production and aftermarket.In addition to an extensive literature review on quality defect costs most of the work have been conducted at the company. Own observations and interviews have been done with the staff to get a picture of the current situation and to try to come up with improvement proposals.During the study it was proved that much of the quality defect costs in essence, derived from the production, which is seen as positive because it is the easiest part of the company to improve.

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

Costs of maintenance on agriculture machines is something that many farmers has a low knowledge of, it can depend on low interest or that the farmer don?t have enough time. To make it easier for the farmers they can use many computer programs which are available on the market. In this program they can calculate their costs of maintaince on their agriculture machines, for example STANK and JTI machine calculation program. Most of this program is using Svensson (1987) costs model whish was made in Sweden in the middle of 80 decade in a large study.

The purpose of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

Quality can be defined as the ability of a business to satisfy their customers? needs and expectations. Total Quality Management is defined as the way to prevent, appraise and improve the entire organization to increase the product quality. In order to systematically increase quality in an organization, there are different quality systems in use. One example is process management, which is to divide the activities of processes.

Abstract. Aim: The aim of this study is to determine certain health, demographic and socioeconomic factors that affect the costs for specialized health care between the municipalities within the Västra Götaland region. Method: The method is explorative and analytical. The costs for specialized health care was divided into three different subgroups; independent somatic specialized health care, specialized health care provided by private practices or outside the region and psychiatric specialized health care. The data was age-standardized.

The purpose of this essay is to identify costs for providing First-line and Second-line support, and then allocate these cost to different goods and services (cost objects) being supported. The thesis also intends to improve the overall cost awareness in IT settings..

As demand for renewable energy is increasing rapidly, the market for biomass pellets is expected to continue to grow in the near future. Most of the new raw materials that are discussed for pellet production have one thing in common; the production costs will increase compared to using traditional raw materials such as sawdust and planer shavings. The aim of this thesis is to investigate to what degree increased use of new raw materials for pellet production will affect the general pellet prices in Sweden and to survey what plans Swedish pellet producers have concerning new raw materials. To investigate the raw material situation of the Swedish pellet producers an industry survey was performed. Literature studies were also made on previous research in the subject field. Calculations of the production costs for pellets were done for the raw materials sawdust, wet sawmill chips and energy wood respectively. New raw materials are already used by the large-scale pellet producers in Sweden.