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.

A high amount of dead wood is one of the most important prerequisites for high biodiversity on forest land in Sweden. Dead wood is most abundant in young forests, thinned forests, woodland key habitats and protected forest land. In old-growth forests most of the dead wood consists of logs and snags, whilst in managed forests a huge proportion of dead wood is made up of logging residues like stumps and FWD, fine woody debris (< 10 cm diameter). All these different types of dead wood may serve as substrates for epixylic bryophytes and lichens. However, few studies have been conducted on the relative importance of these different fractions of dead wood for the occurrence of bryophytes and lichens, especially when considering dead wood on thinned forest land.

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.

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.

Sweden?s District councils and Country councils are in itself to a large extent responsible for the state financed welfare. Because of this, Sweden has a contribution- and adjustment system. The reason for this system is to create equal chance, for all District councils and Country councils, to be able to give the citizens service independently of their income and non-influential structural differences. The adjustment is built upon the so-called standard cost method, which contains four different parts.

This thesis project focuses on the need for better tools for analyzing competition for forest fuels in Sweden, in particular how policy measures may influence the market and involved actors in different regions of Sweden. Raw materials from the forest have for long constituted important inputs in the Swedish forest industry. Today some of these raw materials are increasingly used as inputs also in bioenergy production, largely driven by bioenergy promoting policies, and there are signs of increased competition for forest fuels which may have various and uncertain effects on the industries in question. The thesis project explores the possibilities to adapt previously used forest sector equilibrium models into a new model suitable for analysis of Swedish forest fuel markets, called the Swedish Forest Sector Trade Model (SFSTM). The approach takes into account regional differences in supply and demand for 23 types of products produced and/or used by eight types of producers, plus consumers, in five different regions (four Swedish and one international).

AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

This paper is the result of a case study conducted at Uppåkra Mekaniska AB during the spring of 2006. The task that was presented by Uppåkra was to develop a basis for a decision for the planning activities at the company, so that in the future they can create lot-sizes which are based upon a total cost perspective. Total cost in regards to lot-sizing is defined as the sum of the administrative reordering costs and warehousing cost per stock keeping unit.To collect data a series of interviews and observations were conducted. This data was then used during the lot-sizing simulation and analysis. The 15 units that the simulation was conducted on were grouped into three item classes depending how many different machine setups they required during the production process.

Scana-Booforge is a Swedish company which specialize in heat treatment of various metal. The treatments take place in quenching ovens, where fans are used to circulate the hot air. The fans used today do not have a satisfactory lifespan. This thesis aims to develop a new design of the fans for the quenching ovens, and the goal is that the new fans will bring cost savings for Scana-Booforge.The design development process started with mapping out the environment in which the fans operate, and with analysis of the existing fan structure and damages, in order to establish the cause of failure and of short durability. The performance of the fan were also established at this stage.

When a person arrives at the emergency ward at the Uppsala University Hospital with his or her symptoms he or she explains the problems and then a priority process starts. The staff evaluate at which emergency level the patient is located in a model called Triage. The Triage model helps to decide the priority need and is based upon templates which point out in which of the 5 categories a patient is to be placed, to eliminate any future risk regarding his or her health. A lower triage level means lower priority but implies better health when the evaluation takes place. To obtain optimal effect of the Triage model the evaluation of symptoms must be reproducible so that patients with the same symptoms are placed at the same triage level regardless of whom among the staff conducts the evaluation. The purpose of the study was to see if the resources are allocated based on priority level of the patients.

Title: Creating high awareness ? A study in how a company can create awareness with cost efficient marketing methods. (Skapande av hög medvetenhet ? En studie i hur ett företag kan skapa medvetenhet med kostnadseffektiva marknadsförings metoder).Authors: Alexander Edlund and Fredrik HanssonAim: Our aim is to reveal the pros and cons of cost efficient marketing and decide which cost efficient method works best in creating awareness. We also want to determine if the methods can be integrated in a successful way to achieve greater awareness.Method/Material: We have made a qualitative approach by conducting three in depth interviews with the company Bluetooth SIG?s marketing director Anders Edlund.

Ocean Thermal Energy Conversion, OTEC, is a sustainable energy conversion technology that is not yet commercialized. OTEC is a technology that utilizes the temperature difference in oceans between the warm surface water and the cold water at 1 000 m depth to run a Rankine Cycle. This technology can produce electricity and provide synergies like fresh water, air conditioning and aquaculture. A simulation program for three alternative OTEC systems has been created in order to decide which OTEC system is most profitable; closed, open or hybrid system. In this simulation a production cost analysis is performed in order to investigate and decide which one of the three systems that has the lowest production cost. The production cost analysis also analyzes if the profitability is affected by the size of the facility. After these analyzes, the most profitable of the three different OTEC-systems is expanded by an installation of solar collectors in order to see if the thermal efficiency is improved. The result shows that the most profitable system varies with the size of the facility.

The aim of this study was to provide SCA Forest Norrbotten District with material to assist in their work towards decreasing the frequency of bucking splits in their saw timber logs. SCA Forest supplies the Munksund sawmill with pine timber. Periodically the sawmill experiences problems related to bucking splits in their logs. The purpose of this study was to find an available method to measure the occurrence of splits directly on incoming timber. The ambition was also to gain some knowledge about possible variations between different logging crews in terms of split frequency. If possible, this information could be used to investigate if certain crews produced more splits than others, and thereby making it possible to provide feedback to the logging machine operators. The study consisted of two major parts, a literature review, and a practical sawmill study.

During the last few years the harwarder has developed from a prototype into a market product. Holmen Skog owns two harwarders and uses two more owned by entrepreneurs. In previous studies it has been shown that the harwarder was a slow and expensive forwarder. In this study the unloading at road-site was studied. The goal was to describe the differences in time consumption between unloading two-sided or single-sided (only from side of the road) and also the difference between unloading with three and four assortments in the carrier.

In a time of economic turmoil and financial crisis profitability matters rise higher and higher on company agendas. Many companies are pressured to find profitability to avoid layoffs or even bankruptcy. Profitability essentially depends on the margin on the product or service sold and the costs associated with selling these products or services and hence these areas are of vital importance if companies are to improve profitability. Previous research has focused, for the most part, on product profitability while customer profitability has received less attention. This study is based on a case study of a Swedish publishing house and aims to investigate how the company?s Cost-to-Serve varies between its distribution channels.