Bakgrund: Dagens industriföretag har ägnat mycket tid och tankeverksamhet åt att förbättra produktiviteten men i regel betydligt mindre till att beräkna enskilda produkters kostnader. Allt högre krav ställs på en kundanpassad produktion med differentierade produkter. Produkternas heterogenitet innebär även heterogen resursförbrukning och det gör det svårt att veta vilka kostnader en produkt verkligen orsakar. Inom ABC är det kostnadsdrivarens uppgift att koppla samman resursförbrukningen med produkterna. Valet av kostnadsdrivare kan ge stora effekter på produktens kostnad och visa att produkter som tidigare betraktas som lönsamma säljs med förlust.Syfte: Syftet är att beskriva och analysera problematiken kring val av kostnadsdrivare.Genomförande: En fallstudie har genomförts kring val av kostnadsdrivare vid Swedish Tissue.Resultat: Det finns inga optimala kostnadsdrivare utan en komplex avvägning med kalkylens syfte i bakhuvudet krävs.

The intention of this essay has been to investigate how the new digital technology has affected the tourism industry and marketing, as well as how travel agents and tour operators adapt to this. We also aimed to get a broader view of how the future might look like when it comes to marketing and virtual service landscapes. We decided to base our research according to these following four questions:? What affect travel agents? way of adoption to the technical development?? What purposes do the travel agents have for building up their virtual service landscape?? How much does the travel agents emphasize on digital marketing?? What can travel agents do to better adapt to the technological development in the future?We have chosen to use a qualitative research for this essay. The reason for choosing a qualitative research was to gain a wider understanding that would represent a big part of the changes of technology development.

People working with handling parcels in terminals are often victims of musculoskeletal injuries. This is largely due to the hazardous lifting of too many parcels which are too heavy and unsuitable work postures. The human body?s ability to lift and grasp objects is so outstanding that developing a device with the same capability is very difficult.The goal of the project has been to develop a technical device that will improve the handling of parcels with regard to ergonomics. The area of concern was the lifting of parcels between the conveyor belt and the cargo space of the freight car.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

Syftet med denna studie var att beskriva hur patienter som opererats med total knäplastik upplevt sin postoperativa smärtbehandling under tiden de vistats på en vårdavdelning.Studien har genomförts som en kvalitativ intervjustudie och analyserats med hjälp av innehållsanalys. Resultatet presenteras utifrån fyra kategorier som framkom under analysen: aktivitet, smärta, smärtlindring och uppföljning. Resultatet visade att de flesta deltagarna upplevt sin postoperativa smärtbehandling som tillfredställande och att den smärta alla upplevt är den som uppkommit vid mobilisering. De första stegen vid uppstigande och framför allt böjning av knäet är det som framkallat störst smärta. Den smärtbehandling som majoriteten av deltagarna har upplevt som väldigt god är den kombinerade metoden med kyla och tryck, så kallad Cryo/Cuff.

The following study aims to investigate the environmental conditions of the harbor of Sk?rhamn, a small fishing community on the west coast of Sweden. The interest to do so rose as a newly built apartment residence failed to connect the sewage pipes of 18 apartments, causing the untreated sewage running into the sea. The parameters accounted for are the C/N ratio, total organic carbon (TOC) as well as total nitrogen present (TN) and ?13C in the top ten centimeters of a sediment core retrieved in the Sk?rhamn harbour.

Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

Purpose/Aim: To investigate why people in the age group of 30-40 subscribe to the traditional morning newspaper even though they can get the same information at a much lower cost from for example TV, the internet or the free daily papers. The aim is to also look at possible future alternatives to the traditional morning newspaper.Material/Method: Focus group interviews were used to gather the empirical material. These consisted of a total number of twelve people, divided into three groups. The results from the focus group interviews were analysed with help from established uses & gratifications theories and two diffusion theories.Main results: This study shows that people read the traditional morning newspaper to get a good mixture of entertainment and local, national and global news. It is relaxing to read the newpaper on paper compared to reading it on the internet, mainly because you get a good overview which makes it a lot easier to find exactly want you want to read.

Uppsatsen handlar om regelsystem i en institution för vård av unga. Syftet med uppsatsen är att ge en ökad förståelse för och få kunskap om behandling samt skolverksamhet på en institution för ungdomar med fokus på regelsystem, regelöverträdelser och personalens bemötande av dessa. Uppsatsen är etnografisk och resultatet bygger på en två veckor lång observationsperiod på en institution för vård av unga. Teorin bygger på Goffmans bok Totala institutioner- fyra essäer om anstaltslivets sociala villkor. Goffman menar att en total institution kännetecknas av inneslutande tendenser, dessa har jag försökt att applicera på resultatet.

The society of today is largely dependent on electricity and the dependence does not show any signs of declining. Reliability of supply will become increasingly important in the future and it is therefore important to investigate factors affecting the failure rates in electrical components.Sweden was hit by several severe storms during the 00?s. As a result of this many overhead lines in forests were cablified. In urban areas underground cable systems have been the norm for many years.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

In the last decade, member states of the European Union have adopted a range of measures to decrease the dependency on fossil fuels. This has led to an increased use of biomass in heat and power production. In some countries, the lack of forest resource has led to large scale power producers importing their biomass needs. Due to high energy content and homogeneity, wood pellets have become an internationally traded commodity used for large scale power production. The Baltic States have emerged as one of the largest wood pellet exporting regions in Europe.

Background: When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected by a large number of factors including the profit centers will to generate profits. This leads us to the subject of decision-making in a transfer pricing-systems. On what grounds are decisions made? Are transfer pricing purposes, factors and interests taken into consideration? What type of information is used in such decisions, how is the transfer price issue perceived and how is it used?Aim: The purpose of this thesis is to analyze which type of information that is makes up transfer prices, how the transfer price is perceived by different parties and how it is used for decision-making.Completion: A qualitative study has been performed with current theory as a starting point.

Finnhamn is a small group of islands in the Stockholm archipelago. At Stora Jolpan, the biggest island, there is a hostel. The main building was built in 1915 and is called Utsikten. The purpose of this project is to on behalf of the Archipelago Foundation (Skärgårdsstiftelsen) find alternative systems that can replace the existing heating system of Utsikten (an oil-fired boiler and electricity heaters) to a system with renewable energy. The alternative system that this project focuses on is a system of solar collectors combined with a wood chip boiler.

På grund av turbulenta tider på börsen med kraftiga svängningar under 2007/2008 har intresset för hedgefonder ökat. Detta ökade intresse har fått genomslag i media och ofta kommenteras hedgefondernas avgiftsstruktur. Författarna ifrågasätter om hedgefonder anses vara en dyr investering för investerarna och hur stor förvaltaravgiften uppger sig att vara. För att förtydliga för investerarna ställer sig författarna följande fråga: Hur mycket betalar investeraren i förvaltaravgift för en svenskrelaterad hedgefond? I studien ingick 19 stycken svenskrelaterade hedgefonder och med hjälp av en kvantitativ studie beräknades total förvaltaravgift som jämfördes med avkastning samt 3-månaders statsskuldsväxel (SSVX-90).