The purpose of the thesis is to compare Sweden's and Great Britain's total costs for their systems regulating producer responsibility for waste packages. Producer resonsibility is a strategy implying that producers are responsible for their waste also after its use. Sweden and Great Britain introduced different systems systems after an EU directive was adopted in 1994 (94/62/EC), and they have resulted in entirely different recycling levels in the two countries. In the Swedish system, responsibility has been delegated to the industry who are responsible for reaching the determined goals. The economic instrument used is a fee, set and managed by the industry. The British system is more centrilised, and the economic instrument used to finance recycling of waste is a system based on transferable permits. The thesis compares the four different alternatives: delegated and centralised methods, and fees and transferable permits analytically.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

The purpose of this thesis is to map out and investigate how the banking sector affects a customer?s willingness to change bank, and what the switching costs are for a customer when making these changes. A case study was performed through qualitative and quantitative questionnaires and interviews. The qualitative part was carried out to create hypotheses. The hypotheses was tested in a quantitative survey to be able to either accepted or rejected these them.

The aim of this thesis was to use qualitative approaches to show how four preschool teachers experienced their start in the profession as a preschool teacher. The questions in the stydy were as follows: What kind of expectations did the preshool teachers have before the start in the profession? What did the preshool teachers experience as difficulty and opportunity at the start in the profession? How do they think now about their professional development during the early period in the profession? The empirical material, I got through a qualitative interview method. My theoretical starting point was to take the hermeneutic research perspective, aimed for interpreting and understanding. Theories of Socialization and socialization for teachers, socio-cultural theories and theories of tacit knowledge have been used to analyze the material.

AbstractThis paper is about the organisation of the special needs education in three nine-year compulsory schools in Stockholm and the pedagogical thoughts and theories that underlie these organisations. The main purpose of the paper was to investigate whether the special needs education of these schools should be interpreted in accordance with a segregating or an including view on integration as these perspectives are presented by the Norwegian professor Peder Haug. In addition to this I also wanted to investigate if there were any historical arguments in favour of one or another of these perspectives that were still being put forward in today?s debate.The methods that I used were a study of literature regarding special needs education and interviews of a qualitative character with three special educationalists and a special teacher that were working on three different nine-year compulsory schools in Stockholm.The result of the study shows that a big part of the special needs education of the schools that I visited can be interpreted in accordance with the segregating view on integration.The organisation of the special needs education of the three schools differed slightly from school to school but the common trait was that the largest part of this work took place outside of the student?s regular classroom and sometimes outside of the scheduled school day.Two of the schools had special groups where students that were believed to have a need of special education got some, or their entire schooling. That the schools chose to build a big part of their special needs education upon solutions that should be regarded as segregating was motivated on the basis of an effect oriented view on education.

The purpose of this study was to investigate how the interviewed people feel about being described in portrait interviews and how exactly it matches with their own image of the interview. The main issues were: Do they recognize themselves in the published article? If they don?t, what do they think it depends on? If they had the opportunity to read the article text before publishing, to what extent were they allowed to make changes to the text? Do the interviewees trust the local papers? This report involves a qualitative study on portrait interviews from the local newspaper Barometern. The articles were selected between June and November this year. The criteria for the selection of articles were that it was to deal with a single person and there be one photograph of this person in the article as well.

The projects objective is to find an alternative method of heating (the current method being via electric heating) the sewage treatment plant on the island Utö in Stockholm?s archipelago in order to reduce the energy consumption and ultimately the cost for heating the plant. The project is given by ?Skärgårdsstiftelsen? (The Archipelago Foundation) and is a part of the larger EU-project ?Green Islands?.A model for the plants total heating demand is established in order to get a good perception of how much money can be saved using alternative heating methods. The heating demand model gives an annual heating demand of approximately 32 500 kWh and a maximum heating power demand of around 24,7 kW.

This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

In Sweden, the demand for bio energy has increased in recent years due to the current energy and climate debate. In 2008, the energy supply of Sweden was 612 TWh, biofuels accounted for 123 TWh of these. Stumps have been highlighted as a potential fuel in recent years and the Swedish Forest Agency expects a technically and biologically feasible potential of 20.7 TWh annually between 2010 and 2019. The idea of utilize stumps is not new. During the 19th century stumps were used for tar production and during the 70?s and 80?s attempts were made to use stumps in the pulp industry.

The background for my thesis is the fact that with rising electricity and oil prices it becomes interesting to calculate on alternative heating systems. I have chosen to calculate upon my parents? farm, which today heats the dwelling house with wood. This is very time-consuming work, time which could be spent on other work. The main objective for this study is to compare three different heating systems to decide how they differ considering effort and cost. The result from the calculations was that grain-heating system demanded the least amount of work, but the total cost was a little higher compared to chips heating. Chips heating required half as much work as today?s wood heating and had a little lower total costs compared with the corn heating. Which system to choose largely depends on how the own work is valued.

The main goal with this thesis report was to come up with ideas of how to make the use of energy more effective and thus save money for the company.First a survey was made to find out where and how the energy consumers were divided within the company. The results were then used in calculations to find out how much money that could be saved and how long it would take to get back the investments.There is a big potential in saving money by recovering heat from the UV-lamps with a heat exchanger. It would also even out the pressure in the factory which is a source to heat loss and a cause for discomfort amongst the employees. It?s possible to save 105 000 kr in a year and the money needed for the investments is 600 000 kr.By using the recovery air more effectively the company could save up to 250 000 kr a year in lowered heat purchases, but this would require the use of automatic dampers.If you reschedule the running times for the wood chipper and invest in some kind of load management, for example Sydkraft?s ?Energidirigent? you can save at least 42 000 kr.