During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

This report discusses the constructionof different types of exterior wallconstructions and analyses wall layers.Standard wall constructions from theSwedish building contractors NCC andSkanska and also from the materialproducer Isover have been chosen for theresearch. Life cycle cost analysis hasbeen made to conclude the mostprofitable wall type, seen from asustainable and economic perspective.The calculations have been made for aperiod of 50 years.The report shows that building with wellinsulated walls is a more profitablesolution both economically and whatconcerns sustainability even though thehigher investment. However, when wallssimilar insulation properties are beingcompared, the study proves that lowerinvestment cost is more profitable.The report introduces requiredconstruction techniques of walls inorder that the reader should understandwall constructions with different layersand properties. The essay shows theimportance of properly constructed wallsto avoid air leakage and moisturedamage.The essay has been implemented byliterature studies, contacts with NCCand Skanska and by energy calculationsmade by hand and using the software VIPEnergy..

The purpose with our study is to investigate in which way a public field of action has succeeded to make the economic management more effective and also find out which factors/activities that have contributed to get the result of the budget in balance. We also want to find out in which degree the balanced scorecard (BSC) has contributed to the positive result of the budget. Method: We had started out from the qualitative method theory which is based on the hermeneutic theory, because we will interpret and understand. With this starting point we have chosen to use a case study with semi-standardised interviews supplemented with information from different documents, and to get the theoretic connection we have studied literature in the subject field. The analyse and even the theoretic connection have then started from, for this study, a special analyse model.

The Swedish government has a goal of achieving a fossil-free vehicle fleet in 2030. Heavy transport constitutes a significant part of Sweden's transportation sector and the vehicles are driven almost exclusively by fossil fuels. Siemens has developed eHighway, a concept for electric road systems enabling electrification of trucks, in order to reduce the environmental impact of heavy transports. This study aims to investigate the potential that eHighway has on transporting iron ore from the mine of Mertainen to a processing plant in Svappavaara. Electrified trucks are compared with conventional trucks, and diesel and electric trains.The evaluation was made with respect to energy consumption, environmental impact, and cost.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The avowed aim in this project was to see how the Swedish egg production is today. My first question was if the Swedish egg producers egg production turn a profit. I have done five after calculation at five different egg producers with different systems from case to case. The difference has been the living system, the fodder and the egg price. They made a report in Uppsala, Sweden (Hoffman & Andersson, 1996), where the look forward to a Swedish cage ban and made calculations after that coming ban. After that they lift the Swedish ban of cages and the egg producers could invest in new cages who called the decorated cage.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

With an increased demand for biomass based energy and with development of better technique harvest biomass, new possibilities open up. With the possibility to combine traditional cleaning of road?s right of way with biomass harvesting, the work of suppressing tree vegetation could become profitable or at least decrease the road maintenance cost. However, knowledge about productivity and profitability in mechanical biomass harvesting in roads? right of ways are still limited.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

This report is about logistic efficiency in companies without own production. The authors have interviewed employees working at two companies, Telias store in Skärholmen and Orion Diagnostica AB. The purpose of the report is to find out which logistic functions the two companies are using to create efficiency.Today?s markets are more global. Different parts of a product can be made in different parts of the world.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

The aim of this master?s thesis is to identify differences and similarities, regarding security, in two goods terminals in an organisation in the transport and goods sector. In this thesis we use Cultural Theory as an analytical instrument to investigate organizational culture, as seen from a security perspective. Cultural Theory is a theory seen from two perspectives, the stable perspective and the mobile perspective. These two perspectives concentrate on different research areas.