This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

The world we live in becomes more globalized as a result of new communication media. Communication occurs over greater distances which leads to increased travel. In the report AR5, by IPCC, it is showed that the human impact of climate change is clear and that something has to be done. Therefore its very important to change the human impact. A part of it is to change the way we travel within the service which leads to the purpose of the thesis.

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.

Vid transport av temperaturkänsliga produkter krävs en förpackning som klarar av att hålla temperaturen inom ett visst intervall så att innehållet inte skadas. Omgivningstemperaturen kan variera mycket under en transport och det är viktigt att förpackning kan kyla passivt utan att påverkas för mycket av omgivningen. Ett typiskt användningsområde för denna typ av förpackningar är inom sjukvård för transport av läkemedel, organ och andra biologiska produkter.Problemet som denna rapport behandlar är att ta fram en sådan förpackning för hingstsperma som skulle kunna skickas med posten. Sperman behövde först kylas ned från rumstemperatur till 5°C under tio timmar innan den skulle hållas vid denna temperatur i ytterligare 24 timmar. För att lösa detta användes en kombination av isolering och fasomvandlingsmaterial vars egenskap att lagra energi gör att en konstant temperatur kan hållas under en längre tid.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

This study has been made on behalf of the Swedish Transport Administration to study the work of the department National Projects. The Swedish construction industry has for many years been characterized by low productivity. By being the largest purchaser of contracts in the industry the Swedish Transport Administration has a unique opportunity to influence the productivity. In order to improve in productivity The Swedish Transport Administration is adopting a new role in which they will order more turnkey projects. In our study, we will focus on how one department within the Swedish Transport Administration, National Projects, can perform successful turnkey projects.To clarify how the department National Projects can perform successful projects, this study identifies critical factors for projects and their links to different phases of the project.

Construction and maintenance of forest truck roads are a necessary element of industrial forestry. Payment for contracting services in this context can be done according to a number of payment models. This study will focus on the methods and consequences associated with a change of Holmen Skog?s payment model from per hour to per metric ton for ballast hauling. The aim of this study is to improve the economic efficiency of Holmen Skog?s ballast hauling in construction and maintenance of forest truck roads. This is done by formulating and evaluating a proposal for a payment model based on crowns per ton.

In the pulp industry, digesters are used to disolve lignin in wood chips. The concentration of lignin is measured and is called the Kappa number. In this thesis, the question of whether an online Kappa sensor, taking samples from the mid-phase of the digester, is useful or not is analyzed. For the samples to be useful, there has to be a relationship between the measured Kappa at the mid- phase and the measured Kappa in the blowpipe at the bottom of the digester. An ARX model of the lower part of the digester has been estimated.

Large companies in today?s business environment are to a great extent depending on their credit score by rating institutes like Moody?s and Standard & Poor?s. There is however indications that these big institutes are not always rating companies accurately. This is why this thesis aims at developing a new credit rating model, CRITA-Score, with the objective of determining a company?s financial health more accurately.

The aim of this study was to develop a simple model for calculating stock costs for bio fuel at Billerud Karlsborg and subsequently recommending a suitable stock level of bio fuel. The stock components considered in the model are GROT (branches and tops), bark, dry wood chips, raw wood chips from barking and sawdust. The calculations are based on a probability distribution of historical deviations between ordered and delivered volumes. The model presents two different ways to manage the supply in case of irregular deliveries. The first way is to stock enough volume to cover the deviations and the second way is to compensate with a quick purchase from the spot market (at extra high purchase prices).

Nordic Marine Sauna AB has, since 2005, designed, manufactured and sold floating saunas. Theproduct are characterised by a well thought thru and appealing design and its high quality. Thecompany is now intending to open a new business area by starting a subsidiary, NordicSubmarine Sauna AB, which will design submerged saunas. The expected customers are leisureand conference centres as well as customers that seek an experience out of the ordinary.Due to the products technical complexity a master thesis was adverted. The task was to do aninvestigation whether such a product is technically viable.The job involved research of existing products and constructions material as well as designingthe product with CAD and FEM-programs.

This report aims to study the condominium prices in central Stockholm and the factors thataffect these prices. A linear regression model was set up and data about relevant covariatessuch as floor area, mortgage rates and where the condominium is situated were gathered toassess if and how they influence the price. The raw data was processed and enhanced to gain asmuch relevant information as possible to the model. To determine the covariates? influence onthe final price, regressions were ran and various tests were performed on the output data.

Äldre patienter med andningsbesvär är en vanlig patientkategori inom ambulanssjukvården. Är det någon skillnad på patienters vitalparametrar eller givna läkemedel vid ambulanstransporter med prio 1 och prio 2. 43 ambulans och akutjournaler studerades retrospektivt. 24 prio 1 och 19 prio 2. Patienter som transporterats med prio 1 hade signifikant sämre värden på andningfrekvens, puls och kroppstemperatur.

Does the country people live in affect the probability of them experiencing happiness? Can a country variable in an ordinal regression model be affected when microeconomic and macroeconomic factors are added to the model? The possible outcomes are either that the country variable affects less when the additional predictors are added to the model, or that they stay the same. The micro data is collected from the European Social Survey database, the macro data is collected from the World Bank. The country variable becomes less substantial when additional variables are added to the model. The variable with the most influence over expected happiness apart from the country variable is whether the individual often socializes with friends or not.

At the department of Electronic Warfare Assessments at the Swedish Defence Research Agency in Linköping one of the activities is modelling and simulation of the duel between a robot and a target. The aim with this Master's thesis is to develop a simulation model of an hovering helicopter. First a theoretical description of the forces and moments acting on an helicopter is given. Then the equations of motion are derived. These equations are simplified to be valid only for a hovering helicopter and the result is a mathematical model.