The use of gabions means a reduced amount of filling material in the road section and a more narrow construction. Also the use of limestone cement columns can be reduced. All together this results in lower costs. The columns stand for about 55% of the total costs for the road. If gabions are used you can reduce the total costs with over 10%..

The paper, with a brief summary of timber floating in Sweden and also of some previous re-search in this field, contains a study on costs for timber-floating in the river Dalälven located in central Sweden. The public used timber-floating system in Dalälven and the historical background about this activity is described. The study is focused on the total costs for timber-floating in the public open floating system in Dalälven from 1900 to 1970, the year before the timber-floating was definitively closed down. Also the costs for separating the logs of a specific owner when they reached the point where they could be separated from the timber of other owners are analyzed..

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

In January 2005 large forest areas in south Sweden were severely damaged by storm. This final thesis describes the work with creating an ecological and landscape-adapted regeneration plan for a severely storm damaged property in Kronobergs region in south Sweden. This regeneration plan, in difference to more regular plans, are focusing more on the owner?s use and goal?s for the property and seeing the property from a more comprehensive view in the regeneration process. Beside production and environmental values the plan also take in consideration other values as aesthetic, culture history, landscape picture and recreation values.

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.

Föreliggande arbete tar sin utgångspunkt i en observation av hur United States Marine Corps (USMC) använde pansarvärnsrobotförband förvånansvärt aggressivt under Gulfkriget 1991. Med syftet att studera denna taktik och att därigenom skapa en ökad förståelse för pansarvärnsrobotförbandens taktiska möjligheter/begränsningar skapas en problemformulering som undersöker vilken relevans USMC:s taktik med pansarvärnsrobotförband i Operation DESERT STORM har för svenska armén idag? För att kunna besvara denna övergripande fråga bryts den ned till tre forskningsfrågor som beskriver vilken taktik som karaktäriserade USMC:s pansarvärnsrobotförband, därefter förklarar motiven för denna taktik och slutligen värderar vilka lärdomar som svenska armén kan dra från detta 2012.Resultatet visar att marinkårens taktik i huvudsak har låg relevans på grund av de unika förutsättningar avseende terräng, siktförhållanden och teknikasymmetri som förelåg i Persiska viken 1991. Terrängen var nästan helt platt vilket gav god effekt för pansarvärnsrobotarnas övertag i skjutavstånd gentemot irakiska stridsvagnar. Oljerök och dimma gjorde att deras termiska sikten kunde verka där inga irakiska motsvarigheter fanns.

I denna studie undersöktes hur nöjda skogsägarna är, som skrivit stormkontrakt med Norra skogsägarna efter stormen Hilde 2013 i virkesområde Södra Lappland. Det gjordes genom en brevundersökning riktad till skogsägarna samt en intervju med virkesområdeschefen och inspektorerna som arbetar inom virkesområdet. Skogsägarna delades sedan in i ägarkategorier för att kunna jämföra hur svaren skiljer sig åt mellan olika slags skogsägare. Resultatet visar att skogsägarna var mest nöjd med bemötandet, men att servicen var den viktigaste faktorn. Priset hade mindre betydelse än förväntat.

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 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..

Swedish doctrines emphasises the use of maneuver warfare in combat. Therefore we need tounderstand how a modern state can transform maneuver theories in doctrine into combat practice.United States Marine Corps, a joint armed force in itself, has participated in both Desert Stormand Iraqi Freedom and has since the 1980?s used a maneuver warfare concept. The aim of thisessay is to describe and explain to what degree USMC has conducted maneuver warfare in theIraq wars 1991 and 2003 according to maneuver theory, in the light of how maneuver warfareis thought to be conducted in accordance with then present warfighting doctrines. Theconclusions are that USMC has followed their doctrines in part; the Desert Storm warfaredeviated more from doctrine than the Iraqi Freedom warfare regarding maneuver warfare.