Since January 1st 2008, companies have the opportunity to become certified by the new common customs system Authorized Economic Operator (AEO). This opportunity is presented so that authorities together with operators are trusted to ensure that it is the correct cargo that gets transported. Attends Healthcare AB (Attends) has decided to implement this certification. To qualify there are a number of criteria that needs to be met. The aim of this thesis is to verify if Attends can meet the required criteria.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

AbstractToday, too many construction projects are delayed and deviates from the budget. Agood project management is the basis for successful construction project. The mostcommon planning methods in the construction industry is currently Gantt chart andCPM. The problem with these is that focus is only at the time of the project anddoesn?t handle the budget.

Executive SummaryThis final thesis has examined the effects of an increased centralization and better coord­in­ation of the distribution logistics at ABB in Västerås. The company is today strongly decent­ralized and there is a minimum of collaboration between the 20 business units. This is why the questions were raised; how could the business units coordinate outbound logistic activities and what effects would that provide. The obj­ect­ive of this final thesis is to provide basic data for a future decision-making which desc­r­ibe these effects.The report has mapped out the factors that are important to ABB in an evaluation of their logistic activities and how the outbound logistics work today. The four factors are cost efficiency, delivery service, environmental impact and logistics capability.

In order for a judgement to be enforceable in another Member State, there is a certain requirement for an "intermediate? court procedure, a so-called exequatur procedure. An exequatur procedure is both expensive and time-consuming. The average cost of the procedure within the EU is 2 200 euro in a case without particular difficulties. In more complex cases, the cost of the procedure can be validated up to 12 700 euro.

The waste of material is a big expense for manufacture companies caused by lack of quality. The cost by lack of quality often totaled to a big percentage share of the turnover when all cost related to lack of quality is included. New manufacturing systems like Lean production or Just In Time demands better internal quality for the manufacturer. To make those manufacturing system with small and none buffer stock successful the quality improvement continuously have to be developed.Measuring of waste of material in Bubs Candy?s factory where not simple due to the products does not have a permanent weight during the manufacturing process.

To provide our company a new business opportunity I have in this essay examined the economical possibilities to sell energy. I have chosen to do a case study on my own farm in this essay. The farm is focused to cropping and also have some properties for hire. The farm is situated in the village of Fjelie and that?s where the opportunity for selling heat are. Fjelie has about forty houses. The idea is to build a plant where straw is being used as fuel.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

The Swedish potential of electricity production from roof mounted solar panels has been determined in three steps: accessing the existing roof top areas, simulating the amount of electricity solar panels can produce on these areas and finally analyzing how large the necessary economical change is to make the solar cells profitable.The total existing amount of roof top areas are 319 square kilometers and the area distribution follows the distribution of people. This leads to an installed power of 47,9 GW which are expected to produce 49,0 TWh electricity per year. If the quality of the electricity is prioritized the highest the power is reduced to 3,7 GW, generating 3,8 TWh yearly, but if the hosting capacity is calculated from Sweden?s total electricity need, the capacity is 42 TWh per year.Today, solar panels are not profitable in Sweden for houses, even though there is a subsidy of 35 % of the investment costs, discounted in 25 years. The profitability is calculated with a cost of capital of 5 %, a price on electricity of 1 SEK/kWh and an investment cost of 20 SEK/Wp.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

This thesis is about new technology in academic libraries in the form of Patron Driven Acquisition. As libraries take part in the digital era, a new model of patron driven acquisition has emerged. This model gives users more influence over the libraries electronic book collection. The collection development model changes libraries traditional role in the collection development process, from collecting for the future to the present.The purpose of this thesis is to gain knowledge of what acquisition librarians think about the effects of PDA on the collection, the acquisitions role and the cost structure. The theoretical framework relies on Christensen?s theory about disruptive technology and was used to interpret outcomes of new technology in libraries and its staff.Five librarians from four different Swedish university libraries were interviewed using a qualitative semi-structured method to carry out the investigative part of this thesis.

This paper is about how the contemporary discourses on the slut in various ways discuss sluttyness, and what consequences these discussions may be for those who see themselves as sluts. The study is based on five electronic interviews, conducted via instant messaging, with five people who consider themselves to be dealing with sluthood and that, according to their own definitions, identify themselves as sluts. My conclusion is that sluttyness, when given the opportunity to be discussed and problematized, visualizes power and normative systems between sluts. This means that sluttyness is more complex than only influenced by patriarchal oppression and hierarchy of femininity, as I show through an intersectional conscious analysis.  .

This thesis investigates the socio- and environmental economic effects of a deep repository for spent nuclear fuel in Forsmark in the municipality of Östhammar. I seek to show the general picture but focus on the effects on employment, environment and income. Cost-benefit analysis is used to investigate the differences in utility between a scenario with and a scenario without a deep repository in Forsmark. Most of the possible effects can not be valued and many can not even be quantified with the data available today. Therefore this thesis has a bit of a ?preliminary study character? and seeks to show what we know today and what needs to be further investigated when available data allow it. The costs that could be valued are noise from the traffic during the period of building and emissions of carbon dioxide and nitrogen oxides from the transportation of rock masses during the building period.

Uppsatsen utreder ifall det finns en möjlighet till kostnadsbesparingar genom att erbjuda en stor andel av den äldre befolkningen hjälpmedel. Dessa hjälpmedel är tänkta att ha i förebyggande syfte för att minska antalet höftfrakturer. Perspektivet för analysen är samhällsekonomiskt, det vill säga alla möjligheter till kostnadsbesparingar antas tillkomma samma aktör. En uppdelning mellan landsting och kommun görs med andra ord inte. I en cost-benefit kalkyl görs en uträkning på vilken nettoeffekt som uppnås på den samhälleliga välfärden genom att antalet höftfrakturer minskar.En makroundersökning ligger till grund för de hjälpmedel som studeras.