När en kommersiell hamn byggs ut fordras omfattande muddringsarbete för att säkerställa ett brukligt djup för sjöfart. Då stora delar av muddermassorna ofta är förorenade av tungmetaller och miljögifter krävs särskilt omhändertagande av dessa. Traditionella omhändertagningsalternativ består av att deponera massorna på särskild avsedd plats på land eller tippa till havs, något som inte tillåts för förorenade sediment. En relativt ny metod är stabilisering/solidifiering (S/S) som innebär att muddermassorna behandlas med ett bindemedel för att sedan kunna användas som fyllnadsmaterial i exempelvis kajkonstruktioner. Dessa alternativ behöver noga vägas mot varandra med hänsyn till ekonomiska och miljömässiga aspekter.

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.

Approximately 60 million cubic meters of round wood are transported every year with trucks in Sweden and stand for 15 % of all truck transportation in the country. The big amount that is transported results in many haulage companies works in different parts of the country with different conditions to get a good flow on their transports. Today the transport pricing is very general and the payment consists of the unit round wood they are transporting and the distance of the transport. The purpose of this study were, from the freighter and the haulage company?s perspective, try to find ways to change the today applied transport pricing to more differentiated and compare them to historic payment of transportation.

The purpose of the study is to investigate and elucidate how low-cost airlines can influence and develop tourism in a region. In order to bring about the purpose the author used two research questions. Have low-cost airlines contributed to regional development? How many additional visitors have low-cost airlines contributed to Stockholm? In order to answer these questions a survey was carried out at Arlanda airport and statistics were collected. The results of the study show that there has been a regional development.

The technology used in the development of web-applications is evolving at such rate that it has become more and more important to keep web-applications modern. If an application is based on a technical platform that is not renewed, the platform may over time develop into an obstacle in further development of the application. There may be compatibility issues and some of the code may be unnecessary due to abstraction, and therefore more time consuming to work with. Sometimes the reason may be that an application has been built to run, and is running on an application server that is no longer being maintained. The system can be large and modernization can cost a lot.

In this essay, we have compared a conventional house to a passive house. The housesshared the same local conditions; they have the same living area and the same layout. Thedifferences between the houses were the different construction solutions for the roof, theouter walls, the floor and the heating system. Both the houses qualify the standards fromBBR and the passive house also lives up to FEBY?s special conditions.The purpose with the essay was to examine if it really is profitable to build small hoses aspassive houses.

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.

In today?s fast growing and closely connected society, a reliable and energy efficient transportation system is more than ever desirable. Nowadays the significant part of the transportation sector?s energy demand is supplied by fossil fuels.Improving energy efficiency in combustion engines will result in reduction of fuel consumption and CO2 emissions. A modern internal combustion engine has an efficiency of 30-45 %, where the most energy loss occurs as result of heat losses in the exhaust and cooling systems.

Abstract Title: The Future of ABC at Sandvik Tooling ? Incorporating ABC with information systems in order to drive business development from a cost point of view. Authors: Jenny Andersson and Camilla Salomonsson. Supervisor: Charlotta Johnsson ? Department of Automatic Control, Lund University.

The Swedish energy company Vattenfall is currently the owner of the district heatingsystems in Nyköping and Motala. To be able to also offer cooling solutions tocustomers are becoming more and more important. This report describes the resultsof an investigation of the cooling market in the two cities and the potential needs forcooling today and in the coming 20 years. The total potential for the coming 20 yearsis estimated to be roughly 17 MW for Nyköping and 9 MW for Motala.Two possible district cooling systems for each of the two city centers was modeledand a comparison was made between different cooling techniques namely absorptionand compressor chillers.Absorption chillers driven with district heating during the summer is one way ofincreasing the load in a combined heat and power plant and thereby the possibleelectricity generation. The cost of heat production must be low for absorption chillerto be able to compete as an alternative.

The Göta älv-bridge is a welded steelbridge which is located in Gothenburg,it connects the inner city of Gothenburgwith the island Hisingen. Cracks wasdiscovered in the steel in 1999-2000which started an investigation of thebridge to clearify the condition of thebridge. The conclusion was a monitoringsystem based on laser light sent throughan optical fiber.This report describes the bridge, thedamages, the monitoring system and thetraffic on the bridge.Stefan Pup, at Vectura Borlänge was mysupervisor during this work. In myinvestigation the costs of themonitoring system and the costs ofclosing the bridge is compared andevaluated. The biggest investigatingpart is the costs of closing the bridge.The results of my investigations is thatclosing the Göta älv-bridge would cost 1107 300 SEK / day.

AbstractIt is important to choose which spare parts to keep in stock. With the right spareparts in stock the costs for inventory and production loss will decrease. Cavalieri et al. (2008) highlights that the balance between inventory cost and production loss is underestimated.  It affects the company and must be considered before decision on purchase.The problem with spare engines is that they are all more or less critical for the production. That can be a reason for why no previous research targeting engines and classification of with engine should be kept in stock has been found.

Background: outsourcing is one of the most obvious and continuous trends that has been able to study during the past ten years and also has had a strong development in the industry. What consequences will follow from an extended outsourcing? Purpose: the study?s overall purpose is to investigate what possibilities and risks that can be connected to an outsourcing decision and how the order of the service will handle the risks. The study will also investigate what management philosophy that will be used and regulate the outsourcing relation and how the company?s strategy will affect the decision and how the process of outsourcing will look like.

Forest enterprises have always searched for ways to improve efficiency. For the past few years there has been an emphasis on stock-keeping levels. Increased demand for fresh round timber and the need to decrease the amount of tied-up capital has made the forest industry reduce its inventory levels. This has brought on a higher demand on the timber supply from the forest management districts concerning both delivery in time and assortment output. As a result, the flow of timber has fluctuated a lot with serious consequence for the timber supply during 1994.

I have done a case-study about building a new stable for slaughter pigs at a farm close to Kalmar. The farm is able to supply the breeding with cereals and it has enough area to spread the manure on. The most important factors to gain profit, is the cost for building the stable, the price of the feeding-stuff and the growth of the pigs. The discount from the slaughter-house was less important than I thought from the beginning, and it?s a factor that is hard to influence. With the new production of slaughter-pig and cattle that already exist on the farm, the farm will get a well-functioned rotation of crops with lye and autumn rape as interruption-crop.