AbstractThe background for this study is that there were a great amount of buildings constructed in Sweden in the years 1965-1975 in a program designed to create one million apartments in a time-period of ten years. These buildings are now, somewhat forty years later in most cases in very poor condition and the need for renovation is great and urgent. This has become a growing problem and more and more voices are being heard pointing towards the vast and extremely expensive task of renovating these buildings. Lately, it has also been more and more important for buildings to be energy-efficient and sustainable environment friendly.In recent years there has been an atempt to solve these problems by renovating such buildings but at the same time making them very energy-efficient. This is in some cases being done by isolating the shell of the building and changing the ventilation-system and so forth.

In Sweden, the demand for bio energy has increased in recent years due to the current energy and climate debate. In 2008, the energy supply of Sweden was 612 TWh, biofuels accounted for 123 TWh of these. Stumps have been highlighted as a potential fuel in recent years and the Swedish Forest Agency expects a technically and biologically feasible potential of 20.7 TWh annually between 2010 and 2019. The idea of utilize stumps is not new. During the 19th century stumps were used for tar production and during the 70?s and 80?s attempts were made to use stumps in the pulp industry.

The effects from a planned wind farm on the grid utility Gävle Energis electrical grid have been studied. The wind farm is planned to be built in the forest 15 km north of Gävle and will have 23 turbines with rated power from 2 to 2.5 MW, resulting in a total installed power between 46 MW and 57.5 MW. The grid connection will be made at 70 kV. The aim of the analysis was to determine what effects the wind farm would have on the power grid in the form of electrical disturbances (flicker etc.), need for new investment and raised operational cost. To allow the connection of the wind farm technical solutions (new lines, power stations and grid reinforcements) have been constructed.

When planning new wind farms, the cost for the internal electrical grid is estimated to account for 8-9 % of the total investment cost. On top of that, the cost for accumulated reduced income over several years (due to electrical losses), has to be added. The economic lifespan is relatively long (about 20 years) which means that an error in the loss calculation could lead to a bad decision basis. The accumulated reduced incomes due to electrical losses can be higher than the initial investment cost for the internal electrical grid.Today, Statkraft Sweden is using a template number when estimating the electrical losses in a wind farm. The actual losses are probably lower than the template number which could lead to an unnecessary high loss cost when planning a new wind farm.The aim of this M.Sc.

Älvdalens Savings Forest was formed in the late 1800's. During this time the country was conducting the first major land reform in Sweden, namely the redistribution of arable land through government action. In Älvdalen people saw an opportunity to form Savings Forest, that is jointly owned forests, where everyone would get part of the proceeds. The yield in the first place would cover were costs to manage and monitor the forest and to the measures to ensure regrowth and improve the forests. You could also use the proceeds to develop the area and make it easier for the population to manage their forest. In early summer, a survey was sent to all the members of Älvdalens Savings Forest.

The purpose of this report is to compile and examine the cost of renovation of moisture-damaged bathrooms, to derive a target price. The target price can then be used by insurance companies to estimate the ultimate cost of future bathroom renovations.       The method is based on the compilation and comparison of the cost of repairs of previous water damage in bathrooms. The calculations compiled based on repair estimates for different insurance losses from one of the leading insurance companies in Sweden.       The result shows the average price per square meter of floor area for different sizes of bathrooms. The average price is the basis for the estimate of future renovation costs of bathrooms. The results further show that the bathroom finishes, area and the distance between the entrepreneur and the location of the renovation have great impact on the final repairing cost.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

This study was carried out as a commission from Holmen Skog, district ?Egen skog? in Norrköping. During October 2006 several stands were inventoried by aerial photos from helicopter. The stands were those for which the next action proposed was plant inventory or plant check. The photos were interpreted and the number of stems was calculated.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Sydved and the aim of the work was to investigate the economical output of removing understorey trees before first thinning. Four treatments were studied. - no cleaning before thinning - cleaning of all trees less than DBH 5 cm before thinning - cleaning of all trees less than DBH 7 cm before thinning - cleaning of all trees less then DBH 9 cm before thinning The result shows a decrease of the cost per m3 for the harvester with about 38% if all trees less than DBH 9 cm was cleaned before thinning compared with the un-cleaned area. At the same time the total net revenue increases with about 22%. .

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.

Abstract We have in this thesis examined two elite hockey clubs in the Swedish Elite League, Brynäs IF and Linköpings HC. Our questions revolve around how they set themselves to bring in an external owner of the club. Our aim was to examine how Linköping and Brynäs stands on the issue of the external owners of the club, which is currently regulated by Riksidrottsförbundets 51/49%-rule which means that the club must control at least 51% of the club while external shareholders can take up to 49 %. Then, we compare the clubs with each other. Interviewees have been clubs club CEO:s and supporters club chairman.

This final thesis aim to create a support that can decrease the uncertainty when planning the cable drum flanges lines that produces cable drums in the interval 100 to 320cm in diameter at Vida Packaging in Hestra. The purpose attains through finding an optimal batch size that minimizes the total storage cost and order prime cost, without degenerate delivery capacity to the customer. Through survey the sale and stock balance development during 2005 and 2006 for cable drums in Hestra and give alternative suggestions how to plan the production after installing a new cable drum flanges line. The study also explores different ways of working during product change in existing nailing line, to minimize the order prime cost. Vida Packaging in Hestra is a part of the Vida group, which is Sweden?s largest privately owned sawmill group with seven sawmills placed all around southern Sweden.

An important task for Region Skåne is to allocate resources to the health care districts. From 1999 to 2002 Region Skåne used needs-based resource allocation as a model for allocating resources. In a needs-based resource allocation individuals with the same socioeconomic and demographic characteristics are assumed to have the same level of need and are therefore allocated the same amount of resources. During the period of needs-based resource allocation a matrix model was used as a method. In the matrix model individuals were divided into cells after each combination of the socioeconomic and demographic variables.

The shareholder is supposed to be indifferent if one share costs 100 SEK, or 10 shares cost 10 SEK each. In an efficient market, shares should be valued directly to new expectations as a result of the announcement of the reverse split. We investigate whether abnormal returns incur surrounding reverse split and if owner structure change.One reason for the reverse share split is that most companies have plans to imple-ment other company?s specific events in order to survive rather than to change the price range to a more attractive level. We found a negative return in the ex-day at 8,1 per cent.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.