The value of game for hunting from a social economic viewpoint is an interesting topic that is currently being investigated in a Swedish research program. The amount of damages that the game stocks cause to the forestry is, and has been in focus for a longer period of time. Something that I saw as missing was an investigation of how much an active game keeping measure might cost in lost incomes for forestry in terms of reduced acreage for forest production. This question was the foundation for this investigation, which purpose is to give interested persons with decent knowledge of forestry an example of how cost estimation for forestry resembling the example that is studied can look like. The measures that has been taken is a felling of forest in different ages on both sides of a forest dirt road to create increased asset of forage for the game, and at the same time give hunters that have their post along the dirt road a better chance of seeing passing animals early and increasing the possibility to shoot good shots. The area, which is a part of The Swedish Association for Hunting and Wildlife Management estate Öster Malma, is also used as an example for guests who wish to learn more about managing ungulates. These guests have now got the opportunity to get information on how big the costs are for the measures that have been taken. The main conclusions of this work is that changed timber prices and foremost a change of interest rate makes big differences on the result of the calculations.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

Syfte: Studiens syfte var att jämföra en ny extubationsalgoritm med sedvanligtextubationsförfarande. Gruppen som studerades var patienter som genomgått en HIPEC-operationoch vårdats på Centrala intensivvårdsavdelningen.Metod: I En randomiserad kontrollerad klinisk pilotstudie randomiserades patienterna till en av tvågrupper. Därefter extuberades patienten enligt en studiealgoritm eller post-operativ standard.Resultat: Syresättningen var väsentligen oförändrad för studiegruppen (37,5 kPa till 36,6 kPa)medan den sjönk för kontrollgruppen (50,1 kPa till 40,6 kPa) vid jämförelse mellan 10 minuter efterankomst och 15 minuter efter extubation. Efter 13 till 18 timmars kontroll strax innan patienternalämnade intensivvårdsavdelningen var syresättningen på samma nivå som 15 minuter efterextubation för både studiegruppen och kontrollgrupp. Således kvarstod en försämrad syresättninghos kontrollgruppen vid utskrivning jämfört med 10 minuter efter ankomst.Slutsats: Studien visar att det skulle kunna vara fördelaktigt att extubera patienter enligt denstudiealgoritm som testats jämfört med dagens kliniska standard.

This project is based on my fathers farm which lays outside Löberöd, twenty kilometres south of Eslöv in Skåne. While my family for some time have thought about building a new milkingstable with AMS(Automatic milking system) I decided to compare the AMS with a conventional milkingstable. We are abit concerned about how many cows we should have in the new stable. Because of that I calculated with two different number of cows. I have compared three different types of milking stables: One alternative is 180 cows milked in a double eigth hearing bone milking stable. The second alternative is 128 cows milked with two DeLaval VMS-robots. The third alternative is 171 cows milked with three DeLaval VMS-robots. One salesman from DeLaval and one salesman from A-betong helped me to get marketprices on the milkingrobots, building, ventilation and prices on all the concrete. In all the costs labour is included. The rest of the costs are calculated in a softwareprogram called K-data 03 which is a program with predicted costs. The calulations from the program showed that the price in the milkingpit system was 51 000 sek per cow.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

The thesis has been written as a part of the Bachelor degree in Industrial engineering and management at the School of Engineering in Jönköping. The work is focused on the part of Husqvarna AB?s supply chain that is associated with the lorry transports to Italy. Husqvarna AB has approximately ten Italian customers, whose delivery patterns have been studied from January 2007 to July 2008. Some of the customers have a low delivery frequency and small amounts of goods that they therefore have not been fully analyzed in this report.

Syftet med rapporten är att utvärdera och jämföra två standarder, AATCC Test method 198-2011: Horizontal Wicking of Textiles och AATCC Test method 197-2011: Vertical Wicking of Textiles. Standarderna publicerades år 2011 av American Association of Textile Chemists and Colorists. Standarderna mäter wicking, det vill säga, med vilken hastighet som vätska transporteras genom textil, med en horisontell och en vertikal testmetod. Hastigheten anges i olika enheter beroende på standard, enheten för AATCC Test method 197-2011: Vertical Wicking of Textiles är mm/s och AATCC Test method 198-2011: Horizontal Wicking of Textiles anges i mm2/s. Skillnaden i enhet och mätmetod innebär att standarderna inte kan jämföras rakt av genom resultat och mätvärden mellan de båda standarderna.

Today cultivation of cereal in Sweden has high costs for establishment in relation to the rest of the world, and if this cultivation will be able to continue, the farmers have to control their costs. It is important to see all costs, not the maximum harvest achieved, but the net result. All farmers have different conditions with respect to soil, direction of the farm and were the farm is located geographically. With the right knowledge and ambitions, we think most farmers could change to reduced tillage. In this paper we have tried to find out if reduced tillage is an alternative for farmers.

Energy efficiency has become a very topical issue that has been discussed throughout the European Union for preventing negative environmental impacts that have been associated with the consumption of energy. In the residential sector have mainly municipalities set strict requirements for the reduction of energy consumption while the renewable energy has been asked. Different concepts of low-energy buildings have been developed to reduce the cost of operation and maintenance in existing buildings such as in new ones.This thesis has aimed to minimize the energy cost of a large building which has had low energy consumption features originally. Energy reviews has been initiated in order to be able for showing how the house electricity could be carried out even more efficiently.The work was initiated through a literature study to clearly increase the reliability on the energy subject. Different concepts of low-energy buildings have been treated in connection with its specifications, afterward those have been compared with the obtained results.

Business Intelligence (BI) is a competitive concept for enterprises to consider. The concept is based on the idea of using business data in order to effectively analyze activities within an enterprise in order to enhance decision processes in the organization.The purpose with this study is to help Akademibokhandeln AB to analyze what BI-requirements they may have, and to create a recommendation on what sort of BI-tool that would fit the enterprise's needs.The requirements analysis was conducted with the help of internal personnel. Four different tools on the BI-market have been examined, analyzed and compared: IBM Cognos 8 (IBM Cognos), Microstrategy 9 (MCST), Qlikview 9 (Qlikview), and SAP Business Objects BI (SAP BO). These tools have been compared with the help of two models (BRI and BCI) that is based on the BI-requirements analysis, with the cost aspect taken into consideration in the BCI-model.Using the BRI-model, the comparison results in a technical evaluation. Here, IBM Cognos gets the highest result just ahead of MCST and SAP BO.

The annual demands for forest fuels increases in Sweden. At present, large unutilized biomass resources is found in young, dense forests from which about five million oven-dry tonnes (ODt) (23 TWh) could annually be extracted as forest fuel. But harvesting small trees give high logging costs and new cost-efficient harvesting techniques are therefore required. The aim was to study the productivity of Vimek 608 BioCombi in forest fuel thinning of Lodgepole pine and to calculate the economy of the harvesting and estimate the thinning quality. The time study was performed in Åmarken in the county of Västerbotten.

I have through a case study looked on a milkingfarm in Dalarna and been counting on what it would cost to increase the silagestorage. Today they have to little capacity on the existing towersilo because they built a bigger farm with more cows. The reason is that two families decided to start having the production on one farm together and moved all animals from one of the farms to the other farm. So for that reason I have looked on the costs to build a new towersilo or levelsilo. The goal has been not only to look at the buildingcost but also which operatingcost that is included with the different alternatives. I have taken tenders from two different towersilocompany, Bjurenwall and Svenska Neuero and taken tenders from Abetong for a levelsilo with roof and one without roof. The overall feed requirements on the farm is on 240 tonnes dry extract and the old towersilo hold 110 tonnes dry extract so the need for a new foundation is on 130 tonnes dry extract. I have through cost estimate been counting on the specific buildingcost for each buildingaltenative.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.