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.

Costs of maintenance on combines are a subject of interest thus it constitute a large investment and cost for the individual farmer. Therefore it is important to have up to date knowledge and the right facts to be able to do reliable calculations on one of the largest investments for a farmer. The aim of this study was to compare costs of maintenance on combine/threshingmachine with the computer program for advising environmental issues in agriculture, STANK. Interviews took place and data were collected by handing out questionnaires to 20 farmers. A similar study conducted by Neuman (2003) investigated costs of maintenance and compared these with STANK. The results of this study have also been compared and examined related to data from SLA - Skogs och Lantarbetsgivarförbundet. The result shows that 18 out of 20 combines were given a higher cost of maintenance when using STANK compared to the numbers in this study.

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

Denna uppsats undersöker huruvida den dramaturgiska strukturen är en förutsättning för att en situationskomedi ska fungera väl ? det vill säga, vara underhållande och locka till skratt. I en komparativ analys av den mycket väl fungerande amerikanska situationskomedin Friends och den mindre bra svenska situationskomedin Svensson, Svensson framkom dock inga större strukturella brister hos något av analysobjekten. Följaktligen är inte den dramaturgiska strukturen avgörande för slutresultatets förmåga att roa. The aim of this study is to find out if dramatic structure is essential to the sitcom's ability to entertain and make audiences laugh. This study is a comparative analysis of the more humorous American situation comedy Friends and the less humorous Swedish situation comedy Svensson, Svensson.

The goal of this paper is to provide a model for a sustainable electricity system to an island, in the Pacific Ocean near the equator.The method which has been used is to model supply and demand of electricity in the computer program Stella, through the creation of a dynamic system that balances them against each other. The result from the model will then be used to calculate the electricity price per kWh for the island.The result of the work is that electricity from solar energy is comparable with electricity produced from oil, if the oil pays for all its external costs, and the potential for pumped hydro storage plants is located. It also requires that consumers of electricity can be their own producers to avoid the expenditure of tax and reducing the cost of distribution. But since oil is a finite resource and has had a rising cost in recent years, while solar energy has had a declining cost, perhaps this will be a more competitive solution in the future.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

AbstractIt is important to choose which spare parts to keep in stock. With the right spareparts in stock the costs for inventory and production loss will decrease. Cavalieri et al. (2008) highlights that the balance between inventory cost and production loss is underestimated.  It affects the company and must be considered before decision on purchase.The problem with spare engines is that they are all more or less critical for the production. That can be a reason for why no previous research targeting engines and classification of with engine should be kept in stock has been found.

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.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

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.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

Sweden have 419 000 km road in the country and about half of these roads is forestroads. The forest road net most important mission is to make it possible to deliver wood from the forest to the industries. With a raw material that is spread over a large area the road network is important. Each year has the forest road network been extended with about 1 700 km new roads. To decide if a new road is to be built different forest road cost estimation models has been used.

In January 2004 two members of the Pentecostal community Knutby Filadelfia in Uppsalamunicipality, Sweden, were shot by their fellow member Sara Svensson. With a qualitative hermeneutic case study as the principal method this essay takes on the task of not only investigating if and how Stockholm Syndrome can be used as a model for interpreting and understanding the violent incident in Knutby Filadelfia, but also to see if the unique characteristic of the Knutby incident can tell us something about Stockholm Syndrome as a model for understanding violence in religious movements. The material shows Stockholm Syndrome as having been present in Knutby because of among other things, a mileu, leadership and theology that supported the normalization of abuse and the enabling and maintaining of self punishment in the community. While Stockholm Syndrome still is a controversial theory this study shows that it can be used as a powerful tool in the understanding of violence in religious contexts..

Since 1996 the Swedish households have ten folded their volume of loans for own homes that is attached to a floating interest rate. Also in 1996 the Swedish electric market was deregulated. These two facts have increased the volatility in the household expenses for these two commodities. This thesis studies the risk for homeowners attached to the exposure against the electric and the credit market. The risk model used is Cost-at-Risk which is usually used by public authorities for analysing the risk involved with national debt.