In Sweden, there an increasing need for transport and this leads directly to fuel demand of the transport sector is expected to increase. Both politicians and industry believes that renewable fuels are a realistic and significant method to reduce the transport sector's environmental impact. This study aims to document the Swedish haulage contractor?s attitude to biodiesel. Also to document the strengths and weaknesses of biodiesel, based on opinions from the ultimate consumers.

Extended Producer Responsibility (ERP) is a form of product take-back regulation that requires the producers to manage their products at the end of life. By internalising the products? entire life cycle costs into the market price the ultimate objective of such regulations is to reduce the environmental burden from the products. This Master´s thesis seeks to examine if the total life cycle cost of a product actually is borne by the producer, and if not, predict who will then take this cost. This is done by analysing the market for take-back activities in three different categories of products; electrical and electronic equipment, cars and wind power stations.

 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.

An important task for Region Skåne is to allocate resources to the health care districts. From 1999 to 2002 Region Skåne used needs-based resource allocation as a model for allocating resources. In a needs-based resource allocation individuals with the same socioeconomic and demographic characteristics are assumed to have the same level of need and are therefore allocated the same amount of resources. During the period of needs-based resource allocation a matrix model was used as a method. In the matrix model individuals were divided into cells after each combination of the socioeconomic and demographic variables.

Many IT projects that have been developed in recent years are often considered to be unsuccessful. According to a study by Exido up to the 72% of all IT projects are considered to be failed. A failed IT projects means that the organizations that have ordered the new system may have higher costs or/and the system will not be ready in time. If costs are too high the new system might not be installed in the organization or if the system is not completed within the specified time frame the organization can become stagnant.In this paper we conduct an investigation of the failure of IT projects there we will examine where, in the systems development lifecycle four different phases, projects fail. We will conduct an empirical study of each phase, where we describe the key steps in the process; we will also investigate failed IT projects that are linked to the current phase.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

Today there is an increasing market for businesses concerning horses, and since we are already running such establishments we sort of speak already have a finger in the pie. Due tothe increasing competition and demands, new and more practical constructions have become a necessity. In doing this project I wanted to make a comparison between having a stable integrated with a manege and having both constructions kept separate. I wanted to compare different layout and make an estimate of costs to see which solution would be less expensive and better with regard to working environment. I will further also deal with different ventilation-systems andlight transmissions.

The corn plant came to Europe with Christopher Columbus in the 14th century and have ever since bin cropped here, but corn haven?t bin very common in Scandinavia until recently. The mainly use for this crop silage but even corn for grain is cropped in Europe. Corn for grain is a common part of feed in beef and chicken farming. In Sweden corn for grain is pretty rare but almost 1000 hectares are used for this crop, Lantmännen Sverige is the biggest buyer of corn at the moment.

This Master Thesis is a part of PlymoVent?s business to customer plot, with the aim to investigate how the consumers receive the services that PlymoVent provides. With regard to PlymoVent's business strategy and reference theory, the demands of how to receive and monitor a supply chain for a better customer satisfaction where targeted. The findings refer to poor customer satisfaction due to obscure procedures in problem resolution and discrepancy handling, and vague transportation accuracy..

To be able to plan different treatments, accurate data is required. The collection of data is often expensive and that?s why the aim is to lower the inventory costs without loosing the accuracy of the data. Holmen Skog has in its strive to lower the costs, decided to evaluate two different methods for forest delineation, computer aided forest delineation and digital stereo view. This study?s purpose is to evaluate these two methods in regard to usability for a beginner and how good the delineation gets.

Many IT projects that have been developed in recent years are often considered to be unsuccessful. According to a study by Exido up to the 72% of all IT projects are considered to be failed. A failed IT projects means that the organizations that have ordered the new system may have higher costs or/and the system will not be ready in time. If costs are too high the new system might not be installed in the organization or if the system is not completed within the specified time frame the organization can become stagnant.In this paper we conduct an investigation of the failure of IT projects there we will examine where, in the systems development lifecycle four different phases, projects fail. We will conduct an empirical study of each phase, where we describe the key steps in the process; we will also investigate failed IT projects that are linked to the current phase.

Lastbilstransporter av rundvirke har och kommer att vara ett viktigt led i svensk skogsindustri. På grund av ökade priser på drivmedel har kostnaderna för transport av virke stigit kraftigt den senaste tioårsperioden. För att svenskskogsindustri fortsatt ska kunna vara konkurrenskraftig behövs en effektivisering av hela värdekedjan, där ibland rundvirkestransporten. Detta examensarbete syftar till att belysa hur valet av antingen dubbelmontage eller singeldäck på släpet samt hur användningen av CTI-system påverkar ekonomin för en åkare, slitage på skogsbilvägar och miljön. Studien består av intervjuer, praktiska försök samt ekonomiska kalkyler. De som intervjuats är åkare som har erfarenhet från både singelhjul och dubbelmontage, åkare som har CTI-system på sina lastbilar och vägansvariga på skogsbolag. De praktiska försöken består av ett spårdjupstest och ett bränsleförbrukningstest.

The efficacy of screening for breast cancer with mammography has been a subject of controversy during the last decades. However, the general opinion is now that screening reduces mortality in breast cancer (Zackrisson, 2006). It is nevertheless important to weigh the efficacy against the harm and costs associated with screening. Cost-utility and cost-effectiveness analysis of screening have generally failed to incorporate side effects such as anxiety and discomfort related to screening tests and the following diagnostic tests (Gyrd-Hansen, 2000). This study seeks to include such side effects in a cost-utility analysis.

This report is the result of a thesis conducted at the consulting firm Bjerking AB andis the final part of the Bachelor Programme in Construction Engineering at Universityof Uppsala. The work aims to investigate the costs and how the choice of ventilationsystem affects building projects during a long-term period. This report covers costssuch as investment, maintenance and energy but also how they affect residents andbuilders. Building regulations for energy consumption are expected to be tougher;therefore a comparison of two different heat recovery ventilation systems(HRV-system) was made. One system is based on a centrally placed unit that coversthe whole buildings ventilation through vertical shafts.