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| 2. |
- Alpenberg, Jan, 1964-, et al.
(författare)
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Arbetsmiljöinvesteringar i mindre företag : - projektering och uppfattade effekter utifrån Arbetslivsfondens satsningar
- 1996
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis deals primarily with the relationship between investments in working environment and the outcome and apprehended effects of these investment activities in small firms. A main concern in this aspect is what effects investments in working environment might have on efficiency in the companies. Another area of focus in this thesis is whether and to what extent external subsidies affect attitudes and investment behaviour, as well as stimulate change and development activities in small firm? The thesis is based on a study of planning and apprehended effects of investments in working environment whithin the context of the Swedish Workinglife Fund. The Swedish Workinglife Fund was established in 1989 to stimulate investments in areas such as organizational development, competency formation, rehabilitation and physical equipment and machinery in order to improve the working environment in companies and different public organisations. In order to investigate the questions of this study two emprical studies has been conducted. The results from these studies indicate that investments with an ambition to improve the working environment in many cases created opportunities for increased economic efficiency and that projects with a comprehensive approach tends to have the greatest potential. The study also indicates marginal use of formal investment appraisal methods (including pay-back) in the decision process. Finally the results indicate that subsidies tend to fasten (push) the starting point and making each project more comprehensive in terms of size and complexity.
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| 3. |
- Alpenberg, Jan, 1964-, et al.
(författare)
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Investeringar i mindre och medelstora tillverkande företag : drivkrafter, struktur, process och beslut
- 2005
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis deals with investment issues in connection to growth and expansion related decision processes in small and medium-sized manufacturing companies. It focuses primarily on the empirical knowledge about the structure of the companies’ investments, the processes involved, and the investment behavior in this type of company. The Swedish sub-contracting companies and the manufacturing industry in general are facing new structural changes. There is also a clear trend towards fewer, but larger and more skilled, suppliers. These changes implies for instance that small and medium-sized manufacturing companies are facing dramatically increased demands with considerable and growing needs for investments. The development of an empirically grounded framework for investments in small and medium-sized manufacturing companies is an important part of this study’s conceptual contribution. The analysis points out the general importance of projects named super investments. This means large investments with great financial and strategic impact and which significantly affect the companies risk exposure. These projects has also proved to be of significant influential importance on the companies overall investment planning process. The results also shows that changes in the internal and external environments tend to influence the companies’ investments, with respect to both the initiation of new investment projects, the progression of these projects, and the management of and principles for decision-making in the form of analysis and investment logic. In short, the present study contributes with knowledge about the investment process by providing an overall picture of how decisions about investments are made in small and medium-sized manufacturing companies. The study indicates that it is important to consider both conceptual and more practically oriented conditions related to the work of developing and finding suitable investment routines.
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| 6. |
- Carlsson, Jörgen, et al.
(författare)
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Nedskrivningsprövning av goodwill: före eller efter skatt?
- 2013
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Ingår i: Balans: tidskrift för redovisning och revision. - 0346-8208. ; 39:4, s. 27-30
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Tidskriftsartikel (populärvet., debatt m.m.)abstract
- I artikeln utreds sambandet mellan diskonteringsräntan före och efter skatt och hur detta samband påverkar beräkningar vid nedskrivningsprövning.
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| 7. |
- Dahlman Petri, Anna, et al.
(författare)
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Strid om finansiering av VA-investeringar
- 2020
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Ingår i: Kommunal ekonomi. - Gävle : Kommunalekonmernas förening. - 0282-0099. ; :2, s. 9-9
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Recension (populärvet., debatt m.m.)
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| 8. |
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| 9. |
- Hellström, Mikael, et al.
(författare)
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Styra meningsfullt med mål
- 2009
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Ingår i: Ett smörgåsbord med ekonomistyrning och redovisning. - 9185113395 - 9789185113392 ; Nr 113, s. 207-229
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- I denna artikel belyses några kommunala ambitioner att styra med mål. En av frågorna vi ställer oss är varför vissa organisationer i den kommunala och landstingskommunala sektorn förefaller styras mer effektivt med mål än andra. Vad är det som gör att vissa offentliga organisationer vinner den ena utmärkelsen efter den andra avseende till exempel servicekvalité och styrning. Med vilken substans pratas det om att – X-kommun har lyckats göra något bra och på Y-sjukhus har de verkligen vänt på skutan. Är det några speciella beslut som tas? Vissa beslut förefaller leda till en styrning med mål som är bättre, mer effektiv än andra. Frågorna om mål och styrning är onekligen många. Syftet med denna artikel är att beskriva och analysera hur man kan styra effektivt med mål.
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| 10. |
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| 11. |
- Paulsson, Gert, et al.
(författare)
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Accounting systems in their context
- 1993
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Ingår i: Accounting research in Lund. - 0284-5075. ; , s. 199-216
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 12. |
- Stridh, Bengt, 1957-, et al.
(författare)
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Production cost of PV electricity in Sweden
- 2013
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Ingår i: EU PVSEC Proceedings. - 3936338337 ; , s. 4718-4722
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- The photovoltaic (PV) market in Sweden is small in comparison to most of the other PV markets in the European countries. However, the market is growing and about 8 MW was installed during 2012 that is 1/3 of the totally installed power. It is expected that the market will continue to grow during 2013.The PV levelized cost of electricity (LCOE) in Sweden was studied for grid connected PV systems to understand how competitive PV is on the Swedish market. It is concluded that PV production cost is still too high to be competitive in utility scale on the Nord Pool spot market without subsidies. However, for residential or commercial systems the production cost for PV electricity is today in some cases in the same order of magnitude as, or lower than, the running cost for bought electricity even without investment subsidy or electricity certificates, with the assumed parameters for estimation of LCOE. With investment subsidy the calculation improves substantially resulting in a LCOE lower than the running cost for bought electricity. To a much smaller extent an improvement of LCOE is also seen with electricity certificates.
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| 13. |
- Stridh, Bengt, et al.
(författare)
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Profitability of PV electricity in Sweden
- 2014
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Ingår i: 2014 IEEE 40TH PHOTOVOLTAIC SPECIALIST CONFERENCE (PVSC). - : IEEE. - 9781479943982 ; , s. 1492-1497
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Konferensbidrag (refereegranskat)abstract
- The Swedish PV market is still limited compared to many other countries in Europe. However, the growth is strong. 19 MW was installed in 2013 showing that the market more than doubled during 2013 in comparison to 2012. Hence there is of interest to more in detail study the profitability of PV electricity in Sweden for grid connected PV systems, to understand how competitive PV is on the Swedish market. LCOE and payback period are presented for a PV system that is installed to replace retail electricity with PV electricity. Both the cases of private residential systems and of non-private systems are considered.
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| 14. |
- Tagesson, Torbjörn, 1969-, et al.
(författare)
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Värna det offentliga ägandet av naturliga monopol : Replik: DN Debatt
- 2015
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Ingår i: Dagens Nyheter (nätupplaga).
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Recension (populärvet., debatt m.m.)abstract
- Den så kallade Infrastrukturkommissionen presenterade på DN Debatt (28/10) ett antal förslag med syftet att öka antalet investeringar i offentlig infrastruktur. Flera av kommissionens förslag skulle, om de genomfördes, innebära ökade kostnader för abonnenterna och användarna utan att motsvarande ökad nytta skulle erhållas, skriver två forskare i företagsekonomi.
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| 15. |
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| 16. |
- Yard, Stefan
(författare)
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Costing fixed assets in Swedish municipalities: Effects of changing calculation methods
- 2004
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Ingår i: International Journal of Production Economics. - 0925-5273. ; 87:1, s. 1-15
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Tidskriftsartikel (refereegranskat)abstract
- When pricing public utility services Swedish municipalities are not allowed to charge more than their full cost. A dominant cost component in operations such as energy distribution or handling water and wastewater is the cost of fixed assets-depreciation plus interest, here referred to as "capital service cost" (CSC). The maximum acceptable price for the services is the full cost, i.e., variable cost plus fixed cost, which is mainly CSC. For CSC the sum of the present values (PV) should not exceed the investment value. Several different CSC methods meet such a PV criterion but allocate the CSC differently over time. To achieve a better match with the generated services, costing practice has changed, shifting among several alternate CSC methods. As these alternates all meet the PV criterion, the issue of charging more than full cost has not been given much attention. However, it is not enough to focus on the internal consistency of the methods. The implementation of changes and the choice of parameter values, such as interest rates, have to be considered. Such wider analysis reveals that Swedish municipalities have overestimated the full costs in public utilities by a total of several tens of billions SEK (several billions USD) giving rise to a corresponding overcharge. (C) 2003 Published by Elsevier Science B.V.
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