The use of fossil fuels such as coal and gas are a contributor to the global warming. The climate change is a worldwide problem with far reaching consequences that is believed to be very expensive. The United Nations has been introducing a framework convention on climate change. One component of the convention is the Kyoto protocol. The protocol is obligating the developed countries to decrease their emissions of greenhouse gases by 5.2 percent during the time period 2008-2012.

This thesis is written on behalf of Skanska, Väg- och Anläggning Stockholm Mälardalen, vid Nya Karolinska Sjukhuset i Solna, NKS. The report has resulted in recommendations for the method of soil stabilizations of soil nailing, excavation of slope and fiber reinforced shotcrete, which is the most suitable method from a safety and a cost point at the NKS.The aim of this thesis was to investigate whether fiber reinforced shotcrete increases slope stability, with the focus being on the total stability. The main goal was to investigate which method of soil stabilization is the most suitable for the slopes that are analyzed in this report. Through studying literature, the authors have gained an understanding about the theoretical background for the given problem. Through calculations and analyses of the slopes, safety factors have been acquired.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Profit in first commercial thinnings of today is hard to achieve. This is because of prevailing pulpwood prices and because of high costs of logging and transport. To reduce these costs higher productivity is advocated. One way to increase the productivity is the use of multi-tree handling harvester heads. The aim of this study was to calculate logging and transport costs in first thinnings, where multi-tree handling has been used.

The project aimed to develop a protective and stabilizing insole called Trailplate for soft andlight shoes. The demand came primarily from off-road runners in France, Switzerland, andAustria. The project was carried out at Icebug, a company that develops shoes mainly forrough terrain. The main focus has been on the trailplate which is designed to fit severaldifferent shoes.Torsional stiffness and bending resistance were the main objectives. To improve the existinginsole, a material with the right features was required.

This thesis was performed at Scania?s purchasing department of non-automotive products inSödertälje, Sweden during spring 2007. The management of the purchasing department ofnon-automotive products believe that their internal customers might not have fullunderstanding of what the purchasing department does. This is a problem because the internalcustomers might not use the contracts negotiated by the purchasing department or they mightnot involve the purchasing department when making purchases.The purpose of this thesis is to examine if and how the internal customers? perception deviatesfrom the purchasing department?s perception regarding the task of the purchasing department.And also to create a communication package with the purpose of increasing the internalcustomers understanding of what the purchasing department does.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

The ever-changing modern health care environment places high demands on leadership skills. The purpose of this study was to describe the causes that effect leadership within the health care services carried out in a municipality. Data was collected by interviewing four health care managers, three registered nurses, eight enrolled nurses and one auxiliary nurse. A qualitative approach based on a content analysis method was conducted in the analysis of the interviews. Latent content deals with relationship aspects and interpretation of deeper underlying meaning of text.

Water logistics has long been a problem in order to effectively carry out stump treatment in both thinning and final felling. It is important that the stump treatment? equipment is configured as well as a sufficient amount of water is carried out on the harvester to get a cost? effective treatment. The flow control of the equipment has improved and water can be dispensed more efficient, but still the amount of water on the machine is a crucial factor in the total cost estimate. The knowledge of the tools available to bring water as well as the internal logistics of loading and transport to the felling site is deficient. Increased focus on "smart" solutions to manage water cost is of great importance in order to combat Hetrobasidion spp in both thinning and final felling. The purpose of the study is to describe and summarize different solutions of water logistics at stump treatment in final felling.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

The purpose of this thesis was to create a strategic/tactical road access plan. This was done by designing an analytical method which gives the road manager a template to create long-term road access plans. The analytical method will help to identify and appraise roads to be upgraded and give information when it is time for building new roads. The study method involved developing an analytical method. The method was comprised of five main parts: the harvest plan, analysis of the road network, transport costs, quality and storage costs and finally, identification of investment alternatives.

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.