The aim of this study is to find a method to incorporate the energydemand of a building in the investment cost estimate.The study is based on an actual apartment block. The significant energyaspects are identified, and changed to more energy efficient options.These are then simulated using the energy calculation program VIP+.The calculated energy need is used in the investment cost estimate, andthe simulated alternatives are compared in regards to their economicalprofitability.Depending on the focus, different alternatives are the most advantageous.Since this study aims to show which alternative is the mosteconomically profitable, the annual profit is the parameter of mostimportance. This means that individual measuring of heating and hotwater use is the recommended change of the original house. A changeof the windows to new ones with a U-value of 1,0 as well as 0,8W/m2K also results in a positive change of the annual profit comparedto the original house..

Detta arbete presenterar enmatematisk optimeringsmodell gällande val av Prefableverantör för Spinactor ABmed avseende på inköpspris med volymrabatt samt transportkostnad. Utöver dettatillkommer en kvalitativ undersökning om vilka andra kriterier som ärbetydelsefulla vid leverantörsavtal. De viktigaste kriterier applicerades i enegenutvecklad leverantörsvalsmodell som bygger på ramverket ?Total cost of ownership?(TCO) där leverantörskriterierna kvantifieras. Utifrån kriterieanalysenframgick att de tre viktigare leverantörskriterierna för Spinactor AB idagsläget är leveransprecision, kundservice och kommunikation samt ekonomiskstabilitet.Lösningen av optimeringsproblemet genomfördes med två olika metoder,linjärprogrammering samt heltalsprogrammering, där linjärprogrammering vardominerande i lösningstid.

I detta arbete presenteras en metod för bestämning av fri kotinin och totala mängden kotinin i urin och serum. Metoden bygger på hydrolys av prov (för total bestämning av kotinin) och extraktion i metylenklorid. Bestämning av kotinin har gjorts med HILIC-MS/MS..

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

Bakgrund: För att kunna bli organdonator måste en patient avlida i total hjärninfarkt medan han/hon vårdas i respirator. Det är få personer som avlider på detta sätt.  När döden har fastställts får medicinska åtgärder inte fortsätta mer än 24 timmar. Sjuksköterskan som bör vara med i hela processen, står inför flera utmaningar; är patienten lämplig som organdonator? vad är patientens önskan? vad är anhörigas önskan? m.m. Syfte: Syftet med studien var att belysa sjuksköterskans upplevelse av att vårda en potentiell organdonator med diagnostiserad total hjärninfarkt.

This MSc thesis is divided into two parts. The first part deals with the need for information from forest campartments selected for clear cutting, in connection with planning in an integrated forest- and sawmill enterprise. A review of literature is followed by a case stud y, where present conditions in a Swedish forest company are compared with current research in the area. The seeond part consists of a simulation stud y, which aims at camparing the accuracy of inventory estimates using different methods. The estimates are delivery forecasts, covering one month consumptian of timber in a large sawmill.

Eutrophication is a major problem in the Baltic Sea, as a result of increased loading of nitrogen and phosphorus. In the coastal parts of Östergötland the soil largely consists of clay and contains high levels of phosphorus bound to clay particles. Erosion of the soil in agricultural areas makes the water turbid and transports phosphorus to the Baltic Sea. The aim of this project was to examine the relationship between phosphorus and turbidity in the coastal streams of Östergötland. The aim was also to evaluate the possibility to use turbidity as a surrogate measure for phosphorus.

The project has been implemented in collaboration with Carl-Johan Lundberg on Deltagruppen Ltd in Jönköping. Problem introduction comes from Carl-Johan's own experience from the hotel sector. The problem that all hotels has is that they sell two products, i e. simple - and double rooms. Persons that travel in companies do not desire always to share bed.Focus in the work is to develop a product that holds together two simple beds and forms double bed, concurrent that it goes that converters to two simple bed without needing to disassemble the product and be done invisible.

The purpose of this essay is to illustrate the preparation of total and civil defense education in schools in the 1970s to gain insight into how the school looked and pondered the complicated world that existed outside the school's doors. By using the concepts of welfare state, welfare and civil defense culture, I have studied relevant materials to get answers to questions treating the total and civil education in schools after Lgr69, the way the state sees the subject and if it is possible to detect a civil defense culture in schools and if so, how it will be expressed.     The results show that the state emphasized education as incredibly important because knowledge of how to act in a crisis or war could be extremely crucial for the individuals and their survival. The education was so important that it got a role as a main factor in Lgr69. But even if the education was important the teachers had huge problems with the schedule and many teachers couldn´t educate all facts because they didn´t have enough time.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

This thesis aims on adding another piece to the puzzle that is the supplier relationship research. Taking its base in a series of articles regarding the transformations of global supply chains into more long-term profitable ones. Two research questions are presented, one regarding long-term supplier relationships and one regarding the main criteria?s while evaluating new suppliers. With an emphasis on the long-term relationship and profitability are five medium sized Swedish manu-facturers examined through semi-structured interviews.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

Construction companies in Sweden have for recent years seen an increase in the numbers ofwarranty complaints associated with the market of resident buildings and the cost for this hasbeen measured to over 1.2 billion SEK per year. Working with poor quality cost as a way ofcreating insight about defects within the company?s processes is a method developed and usedby the manufacturing industry for decades, but have not yet reached the construction industry.This study has been performed in collaboration with a Swedish construction company, wherethe author has been stationed at the aftersales division for residential buildings. Owing tocircumstances, this published report has been made anonymous regarding the company whowill further on be namedthe Company. The Company is aware that warranty claims producegreat costs and has requested a way of putting cost and cause to specific claims in order ofreceiving a more specific cost view and to make the reuse of knowledge more efficient.

Cost allocation ? a study of how Swedish energy companies allocate costs between electricity and district heating in a combined heat and power plant District heating is today the most utilized alternative for heating in Sweden. In a combined heat and power plant (CHP) electricity and heat are cogenerated. The environmental and economic advantages with this kind of production are high. A problem in a CHP-plant is to allocate costs between electricity and heat since both products are generated in the same process.