The purpose of this study was to examine how small-scale private forest ownersmake decisions regarding pre-commercial thinning. In 2015 it is ten years agosince the storm Gudrun hit the southern parts of Sweden and now large areas arein need of pre-commercial thinning. This study is built upon qualitativeinterviews with seven small-scale private forest owners with forest properties inthe county Kronoberg. The respondents were chosen by the modelSKOGSÄGARPROFILENTM (forest owner profile).The results of the interviews showed that five categories: ownership, the stormGudrun´s impact, silviculture, forestry contacts and driving force was important.How will their purpose and aim affect the pre-commercial thinning? Personalinterests, and expectations of the next generation to take over, are purposes thisstudy has found.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

All companies wants? to be as profitable as possible. The company in question is one of the leaders in it´s field in Sweden. In order to increase profits as much as possible it is important to identify and eliminate eventual quality defect cost as far as possible.This study was performed in Huddig AB, and the purpose of this study is to try to develop a routine for monitoring the quality defect costs, and to improve communication and create feedback between production and aftermarket.In addition to an extensive literature review on quality defect costs most of the work have been conducted at the company. Own observations and interviews have been done with the staff to get a picture of the current situation and to try to come up with improvement proposals.During the study it was proved that much of the quality defect costs in essence, derived from the production, which is seen as positive because it is the easiest part of the company to improve.

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

Costs of maintenance on agriculture machines is something that many farmers has a low knowledge of, it can depend on low interest or that the farmer don?t have enough time. To make it easier for the farmers they can use many computer programs which are available on the market. In this program they can calculate their costs of maintaince on their agriculture machines, for example STANK and JTI machine calculation program. Most of this program is using Svensson (1987) costs model whish was made in Sweden in the middle of 80 decade in a large study.

Quality can be defined as the ability of a business to satisfy their customers? needs and expectations. Total Quality Management is defined as the way to prevent, appraise and improve the entire organization to increase the product quality. In order to systematically increase quality in an organization, there are different quality systems in use. One example is process management, which is to divide the activities of processes.

Abstract. Aim: The aim of this study is to determine certain health, demographic and socioeconomic factors that affect the costs for specialized health care between the municipalities within the Västra Götaland region. Method: The method is explorative and analytical. The costs for specialized health care was divided into three different subgroups; independent somatic specialized health care, specialized health care provided by private practices or outside the region and psychiatric specialized health care. The data was age-standardized.

The forests in the unique archipelago of the Baltic Sea is housing many and high values. For the resident population, which has a central role in sustaining a living archipelago, the forest can contribute to the outcome. The forest also contributes to turn the archipelago into one of Sweden?s most attractive recreational areas. Furthermore, these forests exhibit very high environmental values, and they are an element in the traditional cultural landscape.

The purpose of this essay is to identify costs for providing First-line and Second-line support, and then allocate these cost to different goods and services (cost objects) being supported. The thesis also intends to improve the overall cost awareness in IT settings..

As demand for renewable energy is increasing rapidly, the market for biomass pellets is expected to continue to grow in the near future. Most of the new raw materials that are discussed for pellet production have one thing in common; the production costs will increase compared to using traditional raw materials such as sawdust and planer shavings. The aim of this thesis is to investigate to what degree increased use of new raw materials for pellet production will affect the general pellet prices in Sweden and to survey what plans Swedish pellet producers have concerning new raw materials. To investigate the raw material situation of the Swedish pellet producers an industry survey was performed. Literature studies were also made on previous research in the subject field. Calculations of the production costs for pellets were done for the raw materials sawdust, wet sawmill chips and energy wood respectively. New raw materials are already used by the large-scale pellet producers in Sweden.

Evaluation of machinery costs is necessary for selecting appropriate farm machinery. Timeliness cost due to untimely operations is an important component of machinery costs. Timeliness costs can be high for crop sprayers, since pesticide application must be carried out within a short time interval. This Master thesis investigated the timeliness cost and the probability of a suitable workday for spraying. Timeliness factors were estimated for four different crops (oats, spring wheat, winter wheat and barley) using historical weed trial data.

Competition of spruce fiber raw materials has increased dramatically in the last few years, leading to the fact that transportation costs in the current situation represents a much larger share of the total raw material cost. The Holmen-owned pulp industry Hallsta Paper Mill's location on the coast also constitutes a problem, because of the lack of raw material, which is much larger there, than for a pulp mill located in the hinterland. For a coastal industry it?s therefore natural to import much of the raw material by boat or to buy it from the timber terminals, in order to maintain good profitability. The purpose of this study was to analyze how the size of Hallsta Paper Mill timber supply area, without competition, with competition and with terminal use, affects the company ?s transport costs.

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.

This thesis has been made in cooperation with Forsheda Stålverktyg AB which develops and manufactures injection moulds and diecasting tools. The main concern has been their Trading-system which provides them with considerable amount of quality lost function.Focus has to however be put on the analysis of the Trading-system due to the fact that this has previously meant various quality issues for the company.This thesis treats quality assurance of the Trading-system, identification of the problems in the process and improvements of these problems.Quality assurance is carried out when a company detects that their quality based costs become too high. Quality based cost are? the costs that would disappear if a company's products and its different operational processes were absolute? (Sörqvist, 2001 p.30, free translation from Swedish). High quality based costs often result in increased quality problems, which can lead to substantial economic loss for the company.This work has resulted in a thorough review of the Trading-system whereupon problems have been identified.