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.

Old hollow trees of oak contain a large amount of wood mould. Unfortunately, these trees have in the last century been greatly reduced in numbers. It has resulted in that species that depend on these habitats, saproxylic species, have become at risk to decrease in numbers or die out regionally. Previous studies have shown that the volume of wood mould is an important factor for occurrence and population size of saproxylic organisms. The aim of the present study was to examine how the volume of wood mould varies among ash (Fraxinus excelsior), lime (Tilia sp.), maple (Acer platanoides), aspen (Populus tremula) and oak (Quercus robur).

Old hollow trees of oak contain a large amount of wood mould. Unfortunately, these trees have in the last century been greatly reduced in numbers. It has resulted in that species that depend on these habitats, saproxylic species, have become at risk to decrease in numbers or die out regionally. Previous studies have shown that the volume of wood mould is an important factor for occurrence and population size of saproxylic organisms. The aim of the present study was to examine how the volume of wood mould varies among ash (Fraxinus excelsior), lime (Tilia sp.), maple (Acer platanoides), aspen (Populus tremula) and oak (Quercus robur).

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.

Wood has always been an important material for people, and it is used for many applications. As for example, fuel for cooking and heating houses, construction materials and for constructing means of transport. Since wood also is a material that with time biologically degrades due to activity by micro organisms and wood fungi it is important to find ways to protect and further lengthen the life span of the material when in service. One method is to decrease the amount of water in the material by impregnation with an hydrophobic oil. The Linotech method which uses only pure linseed oil is one such possible method. The aim of this study was to investigate the possibility to at the same time impregnate and stain/colour wood samples of pine and spruce by using the Linotech method.

Wood pellets are an upgraded product of residuals from several wood processing industries, for example saw mills and pulp industries. The pellets are produced by pressing the milled and dried sawdust to cylindrical units with a higher density than the initial raw material. Pellets have great benefits compared to the raw material: high energy per volume, good transport and storage properties and homogeneity. Several parameters collaborate in the whole process, which makes it complex. Wood is a heterogeneous material, chemically and structurally dependent on wood parts, habitat and storage procedures.

Sweden have 419 000 km road in the country and about half of these roads is forestroads. The forest road net most important mission is to make it possible to deliver wood from the forest to the industries. With a raw material that is spread over a large area the road network is important. Each year has the forest road network been extended with about 1 700 km new roads. To decide if a new road is to be built different forest road cost estimation models has been used.

The municipality of Enköping is presently working out a new layout plan for the town of Enköping and new residences are planned in the harbour area. Because of these plans, the municipal energy company ENA Energi may have to move its location from the harbour to another part of the city.The aim of this degree project is to investigate the possibility of building a new CHP plant in another area of Enköping. The future demand on district heating and infrastructure at the new location have been projected. A new CHP plant has been dimensioned and economic analyses concerning the project have been made.Results show that the future demand of district heating in Enköping will differ a little from the present needs. In 2030, the district heating production is expected to be c.

the most obvious problem at Traction today is the in-between handling that demands much time and resources. The reason is that the packages are not designed with handling in mind. Several of the packages of today also have a poor degree of utilization that means there is room for a fewer number of articles. That in turn means more packages, more transports, more storage space and more staff. On the basis of a specification of demands ? which take quality and environmental influence, as well as transport, handling and economy in account ? we have developed suggestions on new packages that will facilitate handling and lower the total costs, The time of handling will in some cases abbreviate to just a few seconds with the new packages.

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..

The purpose of this study has been to evaluate whether a Low temperature bio-mass dryer could be integrated with the local district heating system in Malå. The aim is to increase the thermal efficiency of the cogeneration plant in Malå, by lowering the temperature of the cooling medium. Another benefit that comes from this is improved combustion efficiency at the power plant, since drying the fuel causes an Increase of the heating value.Simulations has been made in Excel, and with use of linear regression, to find out if it is profitable. Data for this purpose has been supplied by the power company Skellefteåkraft and furthermore SMHI.The result of the Calculations shows that a very efficient bio-mass dryer is needed, if yield of investments should be made possible. An Investment of 4,27 Mkr, in a dryer, could at a such criterium return 60000 kr/year, if the price of the biomass is 190kr/MWh.

Costs of maintenance on combines are a subject of interest thus it constitute a large investment and cost for the individual farmer. Therefore it is important to have up to date knowledge and the right facts to be able to do reliable calculations on one of the largest investments for a farmer. The aim of this study was to compare costs of maintenance on combine/threshingmachine with the computer program for advising environmental issues in agriculture, STANK. Interviews took place and data were collected by handing out questionnaires to 20 farmers. A similar study conducted by Neuman (2003) investigated costs of maintenance and compared these with STANK. The results of this study have also been compared and examined related to data from SLA - Skogs och Lantarbetsgivarförbundet. The result shows that 18 out of 20 combines were given a higher cost of maintenance when using STANK compared to the numbers in this study.

To save energy it?s popular to build houses with low energy loss. In these houses the walls are keeping a lower temperature in the external side which leads to a higher relative humidity. In addition more material, such as wood studs, are used which means that there is more moisture to dry. More moisture in combination with higher relative humidity may pose a higher risk of microbial growth.

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..

Dead wood is important for many species. The amount of coarse dead wood (diameter >10 cm) is much lower in managed forest than in unmanaged forests. Stumps constitute the largest proportion of the volume of coarse dead wood in managed forests. Since stump harvest for biofuel may increase, the amount of dead wood will decrease even more, which may threaten biodiversity. The first aim of this study was to compare the amounts of fine woody debris (FWD, .