The thesis investigates if it is possible to replace several pumpimpellers with one controllable pumpimpeller, with a economical and a manufacturing analisys aspect. The studied pumpimpeller is mounted on a midrange wastewaterpump, N3127MT.In the thesis a contemplated manufacturing process is evaluated for a concept that are supposed to act as a controllable pumpimpeller. The pumpimpeller are studied in a manufacturing and flow matter and are presented in the thesis.The manufacturing cost is also estimated, and this has been compared to the storage cost and other costs that the existing pumpimpeller generates.The thesis also shows that the concept has minor losses in cutting quality aswell as the effiency comparing to the existing pumpimpeller.The concept also raises the manufacturing cost and this increasing cost makes the presented concept to expensive to carry through.An investigation of the costs that the existing pumpimpeller produces has also been done, and this shows that there is not that much expenses to earn regarding to for example the storage cost. The storage cost includes information from Flygt?s central storagecenter in Lindas, Sweden and Metz, France, and also an inventory about the pumpimpellers located at Flygt?s different distributors worldwide.The thesis shows that a controllable pumpimpeller will generally increase the cost for the pumpimpeller and the performance of the pumpimpeller will decrease..

The purpose of this paper is to examine how the traditional airlines' strategies are affected by the low-cost carriers emergence and their business model and in wich ways they can achieve profitability. Furthermore we also want to examine the factors that affect the airlines' efficiency and competitiveness.The results of this study shows that the growth of the low-cost carriers have affected the network airlines' strategies as they, among other things, had to also lower their fares. This has forced them to revise their cost and efficiency in their entire operation. The result has also shown that the network companies can not come down to the same level of low costs as the low-cost carriers, and must therefore examine their ability to increase revenues instead. .

Lokala investeringsprogram was a subsidy program which supported environmental reforms during the years 1998 to 2002. The subsidies were given to Swedish municipalities. Most of the evaluations of the subsidised projects have now been completed and included in a database. The purpose with this thesis is to analyse whether the instrument has been effective with respect to carbon dioxide reductions and costs. These calculations have focused on subsidy and cost efficiency. The analysis has been compared with a previous report called "LIP ur ett samhällsekonomiskt perspektiv". The result shows that the reduction cost for one kg CO2 has been almost one SEK, which is twice as high as the cost reported in a previous report, half a SEK.

The purpose of this essay is to examine cost-benefit-analysis as a method of evaluation of labour market policy. To illustrate the possibilities and difficulties of the method chapter four contains a partial cost-benefit-analysis of the results of a labour market project in Kävlinge. The questions this essay strives to answer are the following: What possibilities and difficulties do cost-benefit-analyses entail? How would one conduct a cost-benefit-analysis of the project in Kävlinge?The method used in this essay is mainly a literature study of cost-benefit-analysis of labour market programs. The labour market project Brännpunkt is used as an example in a partial cost-benefit-analysis.The applied cost-benefit-analysis of the Brännpunkt project in Kävlinge shows that it is possible to calculate the profit for the society as a whole, given that the necessary information is obtainable.

The public sector in Sweden outsources its core business to a very large extent, whileinsisting on running its IT operations internally in a traditional way. IT as a service ingeneral and cloud computing in particular has become incredibly popular in recentyears, offering cost efficiency and greater ability for the business to concentrate on itscore activities, which is why it should be a promising alternative to the traditional wayof running IT internally. To achieve an understanding of why IT as a service has yetto take off in the public sector, a study of its use of IT/IS, what the effect of IT as aservice is, and the opportunities and challenges that cloud computing represents, isnecessary.The study, which was conducted using a qualitative hermeneutic approach, was initiatedby a literature review, followed by six in-depth interviews with five respondents,all of which hold many years of experience in the area. The outcome of the interviewsindicated that IT as a service should represent a promising and feasible way of reachinghigher levels of cost control, and a greater focus on core activities. Furthermore,the results indicated that Swedish legislation along with a high level of businesscomplexitymight be reasons for the low amount of IT as a service in the public sector.Through careful analysis and examination of the business? current situation, as well ascomprehensive knowledge of Swedish legislation with regards to the implications ofLagen om offentlig upphandling, the public sector can avoid IT as a service becomingmore expensive and more complicated than necessary, and achieve cost efficiencyalong with a greater focus on its core activities through it.Future research could examine the possibility of a framework for the integration ofcloud services within the public sector?s IT/IS environment, and whether there is aspecific size of a cloud implementation at which it?s more cost efficient to go withtraditional IT operations..

The main purpose of the essay was to evaluate whether investments in index-linked bonds were suitable investments for smaller investors on the international finance market. To determine whether the index-linked bonds are good investments, the variables yield, cost and risk were used to measure the index-linked bonds against investments in stocks and funds. The reason for the interest in this subject is that investments in index-linked bonds have grown furiously the last few years. With the growth of the investments the criticism of index-linked bonds has also grown stronger. The critics? main point is the cost of the product, and they imply that investors can create their own index-linked bond and thereby avoid the bank fees.This study used a quantitative approach, because all the data of yield, cost and risk consist of numbers.

The purpose of this paper is to study whether or not stock returns increase abnormally over month ends on the Swedish stock exchange. Previous research has proven an international so called ?Turn-of-the-Month? effect where stock returns increase significantly over a few days around month ends. If the effect exists, it is a violation of Fama?s Efficient Market Hypothesis.

The aim of this paper is to describe how to measure welfare effect of the deregulation and increased competition of the public transport by railway in Sweden. The paper also includes a numerical example of how to measure the welfare effect. In our study we use public data from SJ regaring quantity and ticket prices for the period 1996 - 2005. We have used equivalent variation, EV, as the method to measure the welfare effect. We demonstrate how to derive the equation to calculate EV by starting with a Marschallian demand function.

Folkhälsovetenskapligt program.

Purpose: The aim with the report is to investigate if the South East Asian customer on the food processing market base their investments on Total Cost of Ownership and if so, which are the cost drivers considered most vital. Moreover, do these cost-drivers diverge from the perception FP Ltd has, and if so, can a Total Cost of Ownership-model help to achieve a mutual understanding? Methodology: First a descriptive approach will be taken, identifying FP Ltd?s employers? perception on how to meet the customer. This will later be compared to our empirical findings of the actual customer behaviour in Thailand and Vietnam. Thorough analyse of the gap between the two parts will give us the outcome whether or not FP Ltd will have any use of presenting a quantitative model justifying their higher price.

The last few decades largeincreases in institutional and foreign ownershipin Swedish listed companies have created a concernthat the traditionalSwedish ownership model are disappearing.With increasing globalizationand ever morecapital-intensive markets, so have great owners forced to admitcapital fuelled institutionaland foreign investors into their companies. By from an agency theoryperspective examine how different ownershiptypes and ownershipconstellations affects the cost ofequity, we want to see if there is reason for concern. Is the change in ownership structure affecting theSwedish listed firms?Our results show that the owneridentity or ownership constellations don?t affect the cost of equity that much.The only owner-identity that shows a significant correlation with the cost ofequity is the institutions and they relate to a lower cost of equity. Theresults show that companies with two controlling shareholders relates to lowercost of equity which can show that ownership structure affects the cost.

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.

Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

The purpose of this essay is to explain which factors influence the disciplinary effect of visible constant surveillance on the people under surveillance. In order to do this we have used recorded video from a tv-show called Big Brother, which is characterized by this kind of surveillance. In addition, an open-ended interview was performed with one of the participants from the show. We have, based on a number of theoretical assumptions, as well as reflections from the interview, precisely defined expected symptoms of the participants, that would indicate when the disciplinary effect was low respectively high. Our observations and analysis allows us to conclude that the disciplinary effect of surveillance in many situations is counteracted when surveillance is constant, leading to relatively low levels of disciplinary effect in Big Brother..

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.