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.

The low bearing capacity of roads during the spring thaw and periods in the autumn leads every year to increases costs for Holmen Skog. To reduce costs and increase accessibility Holmen Skog decided to install and test a CTI-system. Central tire inflation (CTI) is a system that makes it possible to monitor and vary a vehicle?s tire inflation pressures from the cabin, while the vehicle is in motion. When tire pressures are reduced, the area of the contact surface between the tire and the road increases, thus reducing the ground pressure. The purpose of this study was to evaluate the CTI-equipped vehicle and analyze if the CTI technology is economical defensible during the thaw 2005.

Fuel wood is currently the third largest assortment from the forest in Sweden after pulpwood and lumber. Branches and tops i.e. logging residues are one of the assortments of fuel wood which is a common by-product after harvesting nowadays. The way to utilize, disintegrate and transport the logging residues varies between northern and southern Sweden. Branches and tops are collected throughout the year at appropriate stands, but are consumed mainly wintertime.

On the first of January 2012, a new public authority was formed in Värmland, due to a new legislation on public transport. The first task for the new public authority was to produce a plan for the development of public transport. In order to do so, it had to execute an extensive consultation process about the long-term goals of public transport. The purpose of the thesis is to investigate how a public authority can use a consultation process as a means to clarify accountability and produce unified goals. To answer that, I have done a case study about how the new regional public authority in Värmland for public transport has acted in the process of writing a plan for the development of public transport.

The annual cost of home care services of transport in Falun/Borlänge, is now at 31 million kronor. It is clear from previous research that it is possible to reduce these costs through a restructuring of the existing home-help service. The restructuring aims to have a higher proportion of older people, who are in need of care, to live in special accommodation, in order to reduce transport costs. Therefore there is a need for systems that allow home-help service to plan their operations in such a way that transport is working as efficiently as possible. Through better planning, there are profits to be done.

There are two groups of haulage contractors in roundwood transport , those who are contracted direct by the transport buyer and those who are connected to a freight company which in its turn is contracted by the transport buyer. Today the roundwood haulage is dominated by contractors with one to two lorries. The effort of coordinating transportation for a transport buyer is dependent on how many communication contacts that must be managed (how many individual haulage contractors the transport buyer has to work with). A structural change in the sector that leads to a decrease in the number of haulage contractors but an increase in the capacity of each contractor, makes it possible for a transport buyer to coordinate transports with fewer communication contacts. The reason why a company reaches a certain size can be explained by the number of contracts it makes and manages.

I Sverige sker cirka 2500 transporter av nyfödda barn varje år. Socialstyrelsen publicerade i slutet av år 2013 en ny vägledning ?Vård av extremt tidigt födda barn?. Ett av de områden som har prioriterats är neonatala transporter. Betydelsen av en väl fungerande transportorganisation är nödvändig för att skapa en säker och jämlik vård för denna patientgrupp.

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.

Syftet med denna uppsats var att undersöka vilka faktorer som påverkar hur förvärvsarbetande människor i Gävle använder sig av bil och aktiv transport när de transporterar sig till destinationer inom staden. Tio personer, fem butiksbiträden och fem lärare, intervjuades angående deras transportvanor och resonemang kring valet av transportsätt.Resultatet visade att aktiv transport var det vanligaste transportsättet till arbete, träning och butiker i centrum medan bilen var det vanligaste transportsättet till mataffären och destinationer på längre avstånd från hemmet. Avståndet till destinationen, tiden det tar att transportera sig, transport av eventuella varor, bekvämlighet, intresse av motion och rekreation, årstid, väder samt synen på ekonomi och miljö var faktorer som påverkade om deltagarna valde att transportera sig med bil eller aktiv transport. Definitionen på de olika faktorerna varierade mellan deltagarna, vilket kan tyda på att det är den personliga uppfattningen om de olika faktorerna som avgör vilket transportsätt som väljs. Det framkom ingen märkbar skillnad i resvanor mellan deltagare med olika utbildning och arbete..

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.

Msc in Logistics and Transport Management.

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.

Sweden's government is dedicated to the goal of having a vehicle fleet that is independent of fossil fuels by 2030. Achieving these goals requires, among other things, new types of fuel that give lower net emissions of carbon dioxide. The present market includes stations offering lowlevel blends of renewable fuels in conventional diesel as well as some stations offering renewable fuels only. The purpose of this study is to survey purchasers? attitudes to the use renewable fuels in roundwood and bioenergy transport in forest- and energy companies. The study was based on qualitative interviews through a combination of face-to-face meetings and telephone interviews with each sample group. The total number of respondents was ten (10), consisting of five (5) from forest companies and five (5) from energy companies. Transport service purchasers were generally positive to renewable fuels and considered these necessary in the future.

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

In 1997, the Swedish parliament adopted a decision on Vision Zero (nollvision) in the road and transport system. Vision Zero means that no one should be killed or seriously injured in traffic accidents in the road transport system (Prop. 2003/04: 160). For the Transport Administration in Sweden (Trafikverket), this means increased demands on security and signage at road work sites around the country. This in turn means increased demands on the contractors that carry out road work for the Transport Administration.