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.

This report describes a new foundation method and compares it with a traditional founding of concrete. This new method is called the Koljern technique and uses cellular glass which is called Foamglas. The Foamglas is compounded to founding elements by lightweight steel beams. Foamglas is an insulation material with high compressive strength, and is rot, insect, vermin and acid proof. The cellular glass is also fire proof and watertight, which makes it a very good construction material.The report contains a study of a number of cases for which the Koljern technique is compared with a foundation of concrete.

This study investigated the performance and cost of scarification with a tractormounted excavator. Due to variations in terrain conditions the performance variedbetween 0.08 and 0.11 ha/E15h and, with a machine cost of 366 SEK/h, the cost ofscarification varied between 3 330 and 4 750 SEK/ha..

The purpose of this essay is to identify costs for providing First-line and Second-line support, and then allocate these cost to different goods and services (cost objects) being supported. The thesis also intends to improve the overall cost awareness in IT settings..

Aim and scientific issuesThe aim was to identify potential health risks, for full-time working parents with small children, caused by time shortage. The intention was to better understand and help this particularly time-pressured group in society to achieve a healthier lifestyle. The identification was built upon their own opinions about possible health risks and upon an interpretation of the health risks from a health promoter?s perspective.How do full-time working parents with young children handle time-shortage in a health perspective, specified in the categories: sleep, recovery, nutrition, physical activity, social health and mental health?What consequences for health does time?shortage have for full-time working parents with young children?What do parents with young children think could help them to obtain a better health in everyday life? MethodThe study was based on a literature overview and semi-structured interviews with 6 people who were strategically selected: the interview objects were all full-time working or studying, had one child under 7 and lived together with a partner. All interviews were recorded using two dictaphones and were implemented, transcribed and analyzed by both writers of this essay to increase the reliability of the results.ResultsTime shortage is shown to be handled especially through priorities in the respondent?s lives.

Calculations are an important part of planning around a construction project. From concept to completion of the project calculation is a tool to try to predict the actual cost. During the production stage in particular, deviations occur which makes the actual cost different from the calculations.This thesis is done in collaboration with JM Residential Stockholm. The study includes a cost follow-up in which a comparison was made between the calculated production cost and actual cost for the five projects. The aim of the study was to observe the most common reasons that a project deviates from the calculated production cost and then summing these causes in a number of categories.

Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.

The purpose with this study is to compare different systems of grain storage from a financial point of view. Grain that is supposed to be fed to laying hens. The systems that were compared were different airtight storage of grain and a system of conventional storage. To make this case study I choose to compare four different systems. In the case study there was one system with bin drying of the grain, two systems with airtight storage of the grain and one system where you buy dried grain during the season. I made several of capital investment appraisal where I found the cost of each system, then I took the cost and divided it with the total grain use and calculated the cost for each kilogram of grain, and also the cost of the feed. Then I compared the cost from my case study with the cost of buying feed. All the systems except for one, gave a lower cost for the hen feed than buying feed from a dealer The best system, witch were bin drying lower the cost with about 80 000:- SEK.

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.

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.

I have conducted a review on four countries in Scandinavia and the goal was to create a better understanding about what has caused homelessness in this countries. The result shows that the causes of homelessness can be explained by a variety of reasons. The most common causes of homelessness were related to mental illness and drug abuse. There where also other causes of homelessness, which was considered normal in Scandinavia. Examples of other causes were eviction, unemployment, housing policy, housing shortage, payment of debts, separations and family problems..

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..

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.

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..