Construction waste from the housing industry includes all unnecessary consumption of building materials. The definition of construction waste is construction materials that has not been built in and becomes waste. Constructions waste can be divided into two types of contributions: operational and work site contribution. Some of the common construction materials in housing industry have such low usage level as 75 % and the rest becomes construction waste. Low usage of construction materials creates unnecessary costs and has a major environmental impact.

In recent years, the Swedish railway track system has been neglected in terms of capacity and maintenance. To adapt the existing system to current traffic load there is a great need for extensive improvement and maintenance. Shortcomings are especially occurring on older embankments running over soft subgrades. To select the most suitable method for reinforcement of the embankment, it is important to evaluate different solutions from a life cycle cost perspective. In long-term perspective, it is often shown that a method with low investment cost causes a higher maintenance cost and a shorter technical lifetime.

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

There are various arguments for using total mixed rations (TMR) or not. Cows can easily become fat and thus poorly utilize the feed while it can be stated that TMR also has a positive effect on cows? health and wellbeing as the rumen environment is more constant than when separate feeding is applied. Studies do show that that especially low yielding cows kept in groups get fatter when fed TMR. The overfeeding implicates higher feeding costs. This study included 10 herds where 5 had TMR and 5 hade separate feeding of forage and concentrates.

Title: What drives the customer's choice of packaging and which factors influence the customer's packaging cost? ? in the automotive and manufacturing industriesAuthor: Lena AnderssonSupervisors: Annika Olsson, Division of Packaging Logistics, Lund Institute of TechnologyHelena Claesson, Volvo Logistics ABProblem: Which parameters are important for logistic people to think of when they are going to choose a package?Which cost factors are included in the packaging cost?What kind of added value can an emballage supplier provide their services with?Purpose: The purpose of the project was to study the parameters that drives the customer's choice of packaging and the factors that influence the total packaging cost. The study also consists of a valuation of what an emballage supplier can offer to add value to their services.Method: The study is based on interviews with people who are working at Volvo Logistics and Volvo Car Corporation. Volvo Logistics provide their customers with standard packaging material, which they own and administrate. Volvo Car Corporation is one of their customers.

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

The basis of road investments is to minimize the transportation cost. The forest industry wants roundwood to be available during the whole year. One way of determine which road to invest in is to do a cost/benefit calculation. SCA Forest lacks a uniform approach to determine the utility of a road investment. The goal of this report is to describe how the organization works today and find areas of improvement. The data collection was done through interviews.

After the deregulation of the Swedish pharmacy market customers can be lost due to stock-outs. Optimization of pharmacy inventory levels has thus become increasingly important. To minimize inventory costs while considering the cost of shortages the latter must be estimated. However, the shortage cost is very difficult to compute. Thus, the aim of this paper is to estimate the pharmacy-specific shortage cost parameter and its relation to other inventory costs.

Driveability analysis of terrain data offers an important technique for decision support for all kinds of movements in the terrain. The work described in this report uses a high resolution digital terrain model generated from the laser radar data and further processed by the Category Viewer program, and information from the Real Estate Map. Properties of features found in a filtering process are calculated and compared with a set of rules in a knowledge base to get a driveability cost. This cost is then visualized in a graphical user interface. An evaluation of what driveability is and what it is affected by is performed, and a general cost function is developed, which can be used even if not all relevant information is available.

In this study we examine to what extent people with disability participate in television news and how they are represented. We chose to examine one broadcast per day of SVT Public Service news program Rapport and commercial channel TV4 Nyheterna (TV4 News) during one month using quantitative content analysis and qualitative discourse analysis.We found that people with disability are underrepresented in television news. In Rapport only 1,9 percent of the total broadcasting time contained people with disability and in TV4 Nyheterna 3 percent of the total broadcasting time contained people with disability. In the news people with disability were often represented as stereotypes, most commonly as victims. The focus was often on the medical aspect of the disability and on the problems that people with disability had.

The Swedish energy company Vattenfall is currently the owner of the district heatingsystems in Nyköping and Motala. To be able to also offer cooling solutions tocustomers are becoming more and more important. This report describes the resultsof an investigation of the cooling market in the two cities and the potential needs forcooling today and in the coming 20 years. The total potential for the coming 20 yearsis estimated to be roughly 17 MW for Nyköping and 9 MW for Motala.Two possible district cooling systems for each of the two city centers was modeledand a comparison was made between different cooling techniques namely absorptionand compressor chillers.Absorption chillers driven with district heating during the summer is one way ofincreasing the load in a combined heat and power plant and thereby the possibleelectricity generation. The cost of heat production must be low for absorption chillerto be able to compete as an alternative.

The purpose of the thesis is to compare Sweden's and Great Britain's total costs for their systems regulating producer responsibility for waste packages. Producer resonsibility is a strategy implying that producers are responsible for their waste also after its use. Sweden and Great Britain introduced different systems systems after an EU directive was adopted in 1994 (94/62/EC), and they have resulted in entirely different recycling levels in the two countries. In the Swedish system, responsibility has been delegated to the industry who are responsible for reaching the determined goals. The economic instrument used is a fee, set and managed by the industry. The British system is more centrilised, and the economic instrument used to finance recycling of waste is a system based on transferable permits. The thesis compares the four different alternatives: delegated and centralised methods, and fees and transferable permits analytically.

Inköpsorganisationen har varit och är föremål för förändring. Vid sidan av denna förändring har Total Cost of Ownership (TCO) utvecklats. TCO sträcker sig bortom inköpspriset och innefattar enligt Degraeve et al. (2005a) alla kostnader relaterade till anskaffningen och kostnaderna användningen av en vara eller tjänst medför genom ett företags hela värdekedja. Utifrån en tillhandahållen förståelse för kostnaderna ett företag ådrar sig utifrån etablerade leverantörsrelationer kan TCO fördelaktigt användas vid valet av leverantörer och till att utvärdera prestandan av leverantörer.

The gambling industry goes from a national matter towards an international market. Since more and more members of EU does liberalise the gambling reforms and introduces a license system more participants will get an EU license for online gambling. With an EU license it is difficult for members of the EU to refuse a company to offer a gambling supply on the Internet if they don?t have an open license system. This paper tries to acknowledge the problem regarding the monopoly Sweden has today and calculate the effect if Sweden would move to a license system regarding online gambling by doing a cost benefit analysis.

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.