Avskaffandet av revisionsplikten : Ränteeffekter på företag inom fastighetsbranschen efter avskaffandet av revisionsplikten

Bakgrund: År 2010 avskaffades revisionsplikten för mindre aktiebolag i Sverige. Anledningen till avskaffandet var att minska kostnaderna för mindre företag. Tidigare forskning har kommit fram till att företag som valt bort revisor får en högre kreditkostnad när de till exempel tar lån. Den tidigare forskningen menar att detta kan bero på att banker och andra kreditinstitut anser att oreviderade finansiella rapporter har en sämre kvalitet än reviderade rapporter vilket leder till en högre risk för kreditgivarna. Denna uppsats kommer att undersöka om det finns någon skillnad på låneräntan mellan företag som valt att ha kvar revisor och företag som valt bort revisor. Syfte: Syftet med denna uppsats är att undersöka, jämföra samt analysera låneräntan hos mindre aktiebolag inom fastighetsbranschen som inte är revisionspliktiga. Metod: Kvantitativ metod, multipel regressionsanalys. Resultat: Resultaten i denna studie visar på att företag med revisor har en lägre ränta i genomsnitt jämfört med företag utan revisor. Vi har även fått fram att revision har en negativ påverkan på företags ränta, men detta resultat är inte signifikant. Därför kan vi inte uttala oss om att revision har en negativ påverkan på företags ränta, trots att tidigare forskning har visat det. Slutsats: Företags val av revisor eller ej är inte det viktigaste för kreditgivare när det kommer till vilken ränta företagen skall få på sina lån. Det finns andra faktorer som har en större påverkan på räntan. I denna studie är det företags storlek samt andelen materiella tillgångar i förhållande till totala tillgångar som har den största negativa påverkan på företags ränta. Detta indikerar att banker och andra kreditinstitut ser dessa företag som en lägre risk.

Långa toppar - metod för uttag av skogsbränsle i slutavverkningar : Slutrapport (STEM-projekt 21937-1)

SammanfattningHögskolan Dalarna har i samarbete med Skogsägarna Mellanskog, Naturbränsle i Mellan¬sverige AB och GDE-Net genomfört studier på en ny metod för uttag av skogsbränsle från slutavverkningar. Metoden går ut på att timmer tas ut som enda rundvirkessortiment. Resten av trädet, samt klenare träd som inte håller timmerdimension, tas ut som ett bränslesortiment. Metoden har jämförts med en konventionell slutavverkning med uttag av timmer, massaved och GROT-flis.Enligt genomförda försök skulle en avverkning enligt den nya metoden (långa toppar) ge ett högre drivningsnetto och drygt dubbelt så mycket bränsleflis som en konventionell avverk¬ning. En anledning till det högre drivningsnettot är att kostnaden för flisning blir lägre än vid flisning av GROT och att flisen betalas bättre än GROT-flis. Resultaten är beroende av de faktiska beståndsförutsättningarna och gällande prisrelationer mellan massaved och bränsle¬flis.Faktorer som har en positiv inverkan på drivningsnettot vid uttag av ”långa toppar” är t.ex. stora uttagsvolymer och korta terrängtransportavstånd samt bestånd med en hög andel virke av låg kvalitet eller udda sortiment som betalas dåligt på rundvirkesmarknaden.SummaryIn Sweden forest energy from final felling is traditionally harvested as logging residues after harvesting of timber (saw logs) and pulpwood, but depending on the market situation other methods with higher yield of forest energy might be of interest. Dalarna University has study a new method called “Undelimbed long tops” where only saw timber was taken out as an industrial assortment. The rest of the trees and smaller trees that don’t hold timber dimensions was left intact on the clear-felled area and been chipped later on. The study was done in different stands with some different conditions. The results have been compared with the traditional method for final felling. The surplus (forest owners net income) was higher in almost all stands when the method with “undelimbed long tops” was used, compared to the traditional method for taking out forest energy, and the volume of chips was more than doubled. A reason for the higher income from long tops is that the costs for chipping is lower and the prize of chips is higher compared to chips from logging residues. Other reason is that forest owners will not be paid for wasted pulpwood, but will be fully paid for the chips from such pulpwood. Factors that will have a positive influence on the ULT-method are for example large logging volumes and short distance between the logging area and the landing, different kinds of price reductions on pulpwood and large volumes of rotten wood or low paid industrial assortments.

e-infrastruktur som stöd för hemtjänsten

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. The rewards are not only of an economic nature but also include a reduced environmental impact, better working environment, improving road safety, and better service. One way to achieve this is to give home-help service personnel better navigation aid when they move between the customers. The thesis describes such a solution through a developed prototype based on a standardized interaction between a planning and a navigation service. The thesis describes such a solution through a developed prototype based on a standardized interaction between a planning and a navigation service. Development work has also been a first step in developing a standardized information infrastructure for home-help service. The purpose of the thesis is, on the basis of theory and the experience we have acquired through the development of the prototype, to discuss general issues which are of interest when developing standardized information infrastructure.

Improved Road Design for Future Maintenance - Analysis of Road Barrier Repair Costs

The cost of a road construction over its service life is a function of the design, quality of construction, maintenance strategies and maintenance operations. Unfortunately, designers often neglect a very important aspect which is the possibility to perform future maintenance activities. The focus is mainly on other aspects such as investment costs, traffic safety, aesthetic appearance, regional development and environmental effects. This licentiate thesis is a part of a Ph.D. project entitled “Road Design for lower maintenance costs” that aims to examine how the life-cycle costs can be optimized by selection of appropriate geometrical designs for the roads and their components. The result is expected to give a basis for a new method used in the road planning and design process using life-cycle cost analysis with particular emphasis on road maintenance. The project started with a review of literature with the intention to study conditions causing increased needs for road maintenance, the efforts made by the road authorities to satisfy those needs and the improvement potential by consideration of maintenance aspects during planning and design. An investigation was carried out to identify the problems which obstruct due consideration of maintenance aspects during the road planning and design process. This investigation focused mainly on the road planning and design process at the Swedish Road Administration. However, the road planning and design process in Denmark, Finland and Norway were also roughly evaluated to gain a broader knowledge about the research subject. The investigation was carried out in two phases: data collection and data analysis. Data was collected by semi-structured interviews with expert actors involved in planning, design and maintenance and by a review of design-related documents. Data analyses were carried out using a method called “Change Analysis”. This investigation revealed a complex combination of problems which result in inadequate consideration of maintenance aspects. Several urgent needs for changes to eliminate these problems were identified. Another study was carried out to develop a model for calculation of the repair costs for damages of different road barrier types and to analyse how factors such as road type, speed limits, barrier types, barrier placement, type of road section, alignment and seasonal effects affect the barrier damages and the associated repair costs. This study was carried out using a method called the “Case Study Research Method”. Data was collected from 1087 barrier repairs in two regional offices of the Swedish Road Administration, the Central Region and the Western Region. A table was established for both regions containing the repair cost per vehicle kilometre for different combinations of barrier types, road types and speed limits. This table can be used by the designers in the calculation of the life-cycle costs for different road barrier types.

Tribology in Metal Working

This thesis focuses on the tribological performance of tool surfaces in two steel working operations, namely wire drawing and hot rolling. In all forming operations dimensions and surface finish of the products are of utmost importance. Forming basically includes three parts – forming conditions excluded – that may be changed; work material, tool and (possibly) lubricant. In the interface between work material and tool, the conditions are very aggressive with – generally or locally – high temperatures and pressures. The surfaces will be worn in various ways and this will change the conditions in the process. Consequently, the surface finish as well as the dimensions of the formed product may change and in the end, the product will not fulfil the requirements of the customer. Therefore, research and development in regard to wear, and consequently tribology, of the forming tools is of great interest. The investigations of wire drawing dies focus on coating adhesion/cohesion, surface characteristics and material transfer onto the coated steel both in laboratory scale as well as in the wire drawing process. Results show that it in wire drawing is possible to enhance the tribological performance of drawing dies by using a lubricant together with a steel substrate coated by a polished, dual-layer coating containing both hard and friction-lowering layers. The investigations of hot rolling work rolls focus on microstructure and hardness as well as cracking- and surface characteristics in both laboratory scale and in the hot strip mill. Results show that an ideal hot work roll material should be made up of a matrix with high hardness and a large amount of complex, hard carbides evenly distributed in the microstructure. The surface failure mechanisms of work rolls are very complex involving plastic deformation, abrasive wear, adhesive wear, mechanical and thermal induced cracking, material transfer and oxidation. This knowledge may be used to develop new tools with higher wear resistance giving better performance, lower costs and lower environmental impact.