To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

The ferry traffic to Gotland is essential for the island?s ability to live and develop. Yearly, it transports 1,6 million passengers, 500 000 personal vehicles and 750 000 lane meters of freight with four Ro-Pax ferries. The traffic is controlled and subsidized by the Swedish government since 1971 in order to guarantee the inhabitants and industry of Gotland a satisfactory transportation service. As a consequence of the past decades increased traffic quality, mainly due to a decrease in crossing times, the traffic?s environmental impact and costs has also increased.The Master Thesis proposes a new energy efficient traffic arrangement that satisfies the users? preferences in the same extent as today.

Improved wireless datacommunication with the forest machines might be the next big step in the logging process. The use for wireless communicationsystems within the forestry is among other things to report the production from the forest machines, to supply the machine opera-tors with the right information and for safety. CDMA2000/ 450 is a third generation mobilecommunicationsystem which could replace the old NMT- 450 and for comparatively low costs. The reason for the low costs is that you only have to use the old NMT- 450 masts and supply them with new equipment. In the test of CDMA2000/450, that has taken place in northern Uppland, two kind of files have been sent.

Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.

The rise in prevalence and severity of obesity and related diseases imposes increasing costs on society. The objective of this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food containing saturated fatty acids. The second alternative is a subsidy on fruit and vegetables in the form of a VAT at zero percent, instead of today?s twelve percent.

Data retrieved from airborne laser scanning represents a new source of forest data. Today, the technology has matured so that it can function in an operational environment. The aim of this study was to compile areas of application of laserdata in forestry. Moreover to analyze costs and accessibility of laserdata. The goal was to provide private forest owners information to support assessments of possible benefits of laserdata.

In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.

This report is prepared in cooperation with Södra, Norra Halland SBO. The survey gives the members an opportunity to influence the services and also gives the staff at Södra a hint of the member?s demands.Södra is the largest co-operative forest company in Sweden with over 50 000 members and is divided into 31 areas. Norra Halland SBO is one of them.A questionnaire was sent to the members and 516 (or 53 %) of them answered. Of the respondents 68 % were between 60 and 69 years of age.

The aim of this study was to quantify the productivity and the costs of different harvesting systems (teams), containing harvesters equipped with accumulating harvester heads and forwarders, in first commercial thinnings were an integrated harvest of pulpwood and energy wood were performed. In the beginning the plan was to study and measure 20 sites before and after harvest. Due to storms during the summer of 2010, complete data could only be obtained from 8 of these 20 sites. Seven of these sites were privately owned and one was owned by UPM, all of the sites had been pre-commercially thinned. The mean stem density before harvest was 2578 stems per ha and the mean stem volume was 0.074 m3solid over bark.On average 1518 stems/ha was harvested.

Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.

The intensity of cleaning declined dramatically in the early 1990?s in the Swedish forests. Recession, an economic depressed forestry and the new law of silviculture from 1993, where the duty of cleaning was removed have been considered as sources to the decline. This has led to a situation where huge areas of forests are untouched, which can lead to negative effects for those stands in the future. The purpose of this thesis was to find out how the individual landowner acts and feel when it concerns cleaning activities. Has the landowner noticed Södra?s campaigns about cleaning and what sort of measure should Södra implement to increase the members? cleaning activity? The thesis is based on a opinion poll made through a random draw among all Södra?s members.

In Europe poplar plantations has been planted for more than one hundred years. In the first plantation was made in 1940. The interest for poplars has since then shifted over the years and has for long periods been very low but is now slowly increasing again. The main reasons why poplars are becoming more interesting are because of their great production potential. Nevertheless, the knowledge of how to mange poplars in Sweden are very low and very little research has been done concerning management of the species. The objective for this study was to; 1) investigate and document experience and results obtained in practical Swedish forestry, 2) to give a fair picture of the perceived advantages and disadvantages that the poplars has for the forestry, 3) document what the foresters that has experience and those who has no experience of poplar plantations thinks about the potential of poplars.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Master's thesis, Master of Business Administration program, School of Business ofEconomics at Linnaeus University, Management, Course code, 4FE10EAuthors: Anton Milemo and Christoffer WideénTutor: Magnus ForslundTitle: Focus on employee turnover - an ethnographic study on the insurance companyTrygg-Hansa?s outbound department in VäxjöBackground: The costs of losing employees, recruiting new people, making a selectionof potential employees and training them are all high. The costs often exceed onehundred percent of the annual salary for the otherwise vacant position. In addition to thedirect costs of employee turnover troubles, things such as work confusion, loss oforganizational memory along with strategic skills can arise. The employee turnover rateof Trygg-Hansa?s outbound department in Växjö is too high according to the officemanager.Purpose: Understand the causes of high employee turnover in a Swedish insurancecompany.Methodology: This thesis consists of an ethnographic study of a Swedish insurancecompany.

This report shows methods and workflow when exploring the potential to change Outotecs HCD Silver Electrolysis machine to a module type. It?s done as an attempt to lower the workshop and installation costs and to give customer a more accurate prize directly. To do this a concept was produced which was set to a stress test. Additional objectives were to investigate freight and installation procedures, pneumatic connections and to calculate the difference in cost.Once the concept, a reinforced type of the original frame, was chosen stress tests in computer simulations were made and appropriate alterations were made.