Utredning av förfrågningsunderlag gällande byggandet av trästomme med fokus på offentlig upphandling

In the mid 1990s a previous prohibitions against multi-story buildings higher than two floors with a wooden frame was changed. Today multi-storey buildings are being built in Skellefteå, Sundsvall, Växjö, and Stockholm with others. Despite this only one of five houses being built today has a wooden frame. Since the municipality is a key force to get projects with wooden frames, this papers purpose is to improve tender document for the opportunity to submit bids and building with wooden frames. To help us forward with our work three questions were formulated. 1) What is the basis from a wooden constructions company perspective, of which they determines if they can place a bid or not? 2) What is the difference between tender documents made by a municipality compared to a private buyer? 3) How can tender documents be improved to create an opportunity to place a bid containing an alternative frame system? To answer these questions a literature study was carried out. The literature study is the basis of this paper. To obtain empirical data a document analysis of tender documents was carried out. The result of the study shows that wood frames are hard to adapt to an already finished technical specification, or to a tender document containing an extensive technical specification. To obtain alternative solutions, the buyer should focus on object design, form and function, or a general technical specification. Instead the technical specifications should be drawn up by the supplier, or in collaboration with them. The tender evaluation should be made by the most economically advantageous rather then the lowest price. Then the buyer can evaluate the offers against each other, rather then choosing the lowest price. This also gives the possibility for suppliers to make a bid containing an alternative solution. As a continuation of this paper, we recommend a study on which impact a general technical specification has on the project final cost.  Furthermore a study exploring which possibilities partner procurement can have alternative solutions in the Swedish procurement act. This report deal exclusively with how tender documents should be formulated. Life cycle analysis, carbon dioxide emissions and strength calculations will not be executed. 

Value and proportions of intangible assets : A comparison between the private- and the public sector

Organizations within the public- and the private sector have different aims with their accounting. Privately held organizations often have the intention to make profit, while authorities within the public sector aim to provide citizens with different services. The difference between these two sectors is also visible in the legislation, where International Accounting Standards Board set the standards for privately held organizations and Ekonomistyrningsverket do the same for the public sector. Because of the larger demand by the society for knowledge and technology, included in the category intangible assets, these are more emphasized in the accounting for organizations. Intangible assets are although linked with complexity which is associated with the measurement. The purpose of this study is therefore to see whether there are any existing differences in how to measure and value intangible assets and internally generated ones between listed companies in the private sector and authorities operating in the public sector. This study is conducted with both a qualitative and quantitative perspective. The data collected for this study is secondary, and is gathered through samples of annual reports from different companies in order to be representative for the whole population. The main results of this study is that there are differences in the measurement and valuation of intangible assets dependent on which sector an organization operates within and this is not due to the standards and regulations. The differences are visible in the percentage change in value of intangible assets since they fluctuate more heavily in the private sector than in the public sector. Simultaneously, the proportions of internally generated intangible assets compared to intangible assets in general differ between the two sectors.