Life Cycle Cost, often abbreviated as LCC, is a common tool for comparing the Total cost of different alternatives, such as heating and cooling methods. Common heating and cooling methods in Sweden are geothermal energy, district heating and district cooling. This report aims to evaluate how different heating and cooling methods differ from each other while being applied on three different types of buildings, using selected LCC-models. Information about the selected LCC-models wasretrieved from each separate model and its website. Reports and agencies were used as sources for information about the heating and cooling methods.

Competition of spruce fiber raw materials has increased dramatically in the last few years, leading to the fact that transportation costs in the current situation represents a much larger share of the total raw material cost. The Holmen-owned pulp industry Hallsta Paper Mill's location on the coast also constitutes a problem, because of the lack of raw material, which is much larger there, than for a pulp mill located in the hinterland. For a coastal industry it?s therefore natural to import much of the raw material by boat or to buy it from the timber terminals, in order to maintain good profitability. The purpose of this study was to analyze how the size of Hallsta Paper Mill timber supply area, without competition, with competition and with terminal use, affects the company ?s transport costs.

The projects objective is to find an alternative method of heating (the current method being via electric heating) the sewage treatment plant on the island Utö in Stockholm?s archipelago in order to reduce the energy consumption and ultimately the cost for heating the plant. The project is given by ?Skärgårdsstiftelsen? (The Archipelago Foundation) and is a part of the larger EU-project ?Green Islands?.A model for the plants total heating demand is established in order to get a good perception of how much money can be saved using alternative heating methods. The heating demand model gives an annual heating demand of approximately 32 500 kWh and a maximum heating power demand of around 24,7 kW.

The relatively poor economy in European dairy farming might be improved from efficient feeding systems and dietary management. Increasing herd sizes and transition to loose housing systems in Sweden, increases the possibilities for other feeding systems than separate feeding that is the traditional feeding system in Sweden. Other possible feeding systems are partial mixed ration (PMR) and total mixed ration (TMR), where the TMR system sometimes is associated with overfeeding and thereby increased environmental impact and high feed cost. Diets providing nutrients above or below animal requirements are considered as unbalanced, which in turn are associated with reductions in health, fertility and milk production. On the other hand, a balanced feed ration improves feed efficiency, nitrogen utilization and profitability.

Public procurement stands for a substantial part of the total food consumption in Sweden. The majority of the procured food is today imported and according to market trends it?s intended to stay that way. Imported food is favoured for locally produced due to price pressure. Consequently domestic pork farmers have declined by 25 percent during the last twenty years.

Sandvik Group is a global engineering corporation within materials technology and produces, among other things, band sawsteel. In order to develop custom relations, custom benefits and the supply chain Sandvik wants to become more acquainted with its customers. Improved feedback means that Sandvik will be able to develop its products in a customized direction. This thesis is a tool for educating and developing sales staff. As a support a calculation tool that can be used as a sales aid has been developed.

Tomo Hugglink (TOMO Skog) is an innovation for harvest and transport of biofuels. The system consists of a truck, a chipping unit and crane mounted on a link and a wood chip trailer. The system works in such a way that the chipping unit is disconnected and placed on the site and wood chips are loaded directly into the wood chip trailer.The aim of this study was:- To examine the performance of the TOMO Hugglink system under different conditions such as the size, placement and quality of the pile.- To calculate the cost per raw ton for two vehicle combinations at different transport distances and to examine the effect of a reduction in set-up time and an increase in load weight.- To identify possible improvements with the TOMO Hugglink system.A time study was conducted within the thesis work to make it possible to determine production and time consumption. In the subsequent economic analysis the cost per tone at different transport distances was calculated for two different lorry concepts. Furthermore the effect of a reduction in set-up time and an increase in load weight was calculated.Under current conditions the utilization of the chipper is low and only 29 % of the total system time is occupied by chipping.

Unit testing is a type of testing technique which is becoming quite fashionable to the developers and companies that are in the business of creating and managing software. Alas there are seldom any concrete data to support the positive claims of the authors in unit testing methodology books. These claims are instead based on empirical studies and the experience of the authors. The problem that arises from this situation is that it becomes problematic for managers and also the developers themselves to convince both customers and their own management to use this type of testing as there is no exact return of investment model. This essay examines this problem from two points, the first point is from the literature itself and interviews conducted with a number of developers at a software company located in Umea, Sweden.

The report addresses four main tasks, situation analysis of the company's Total costs and transportation volume, cost analysis associated with the adjustment of the filling ratio, transport costs for the expansion and new expenses on a combination of expansion with new adjusted filling ratio.  Increasing transport costs for the company was the main reason for the request of the current situation analysis. A survey of the Total cost with the actual volumes and transport provider pricing is the basis of the analysis that extends from May 2006 to October 2008. The results show an increase in costs, both overall expense and per cubic meter of transported goods. Volume spreads, trends, and seasonal variations are according to our and the company?s expectations.

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.