This graduation work is a result of implementing Lean Production using OEE and SMED at Enics Sweden AB in Malmö. Enics doesn?t have an established improvement concept and therefore should this work serve as an introduction to possibly start with Lean Production. A result in this report is that an OEE value has been identified within a common order at Enics. Other results are that an implementation of a Lean-board has been implemented and furthermore, within SMED, a flag that indicates changeover..

This thesis examines the democracy theories that can be found in the internet websites of Region Skåne and Stockholm county council. Within the framework of deliberative democracy, participatory democracy and electoral democracy, the author tries to distinguish democratic aspects by empirically studying these websites and their communicative effect on the internet users.This research shows that Region Skåne is slightly better in implementing democratic aspects at their home page, which is probably due to an active work with these issues carried out by the politicians and the report on the democratic development from 2004. However, a great deal of work regarding democracy and the possibility of civic participation in the decision- making process is still to be done.The problems and challenges in using internet as a democratic tool shows that citizens run a risk of being neglected, due to their uneven participation in using internet in daily life. The conclusion of this thesis is that the politicians have to make an active choice in deciding to what extent the internet is allowed to be used when it comes to developing democracy. This work has to be done in cooperation with political scientists and IT experts, in order to assure a correct democratic model..

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

AbstractStudent democracy as an objective and as a meansEssay in Political Science, D-levelAuthor: Erik LisshammarTutor: Susan MartonDespite attitudes towards student democracy being generally positive, students have almost no influence over their position. This implementation study looks into whether or not students? weak position of power results from something other than a democratising of schools taking priority when student influence is encouraged.With an aim of explaining what is hoped to be achieved and if these intentions are to be spread, the purpose is to investigate to what extent standards concerning student democracy are transferred between institutions. In order to find out, the question is posed of whether their aims for student democracy conform. This overriding question is coupled together with the following four defining research questions:1.

Our project is meant to produce a generic medicine for stomach ulcers and heartburns. As Astra Zeneca's patent on Nexium expires in the United states in 2012, our clients wants to take advantage of the market and with using the same active substance as Nexium contains we want to produce a new generic drug, that we named Bluezec..

The aim of this dissertation is to examine why smaller municipalities[1] in Sweden experience difficulties when implementing the 16 environmental objectives that are designed to solve Sweden's environmental problems.The theoretical framework used for this dissertation is implementation theory which provides three conditions that need to be met in order to have a successful implementation.  These three conditions have shaped the research questions that examine if Torsby municipality has the "understanding," "ability" and "will" needed to implement the decision correctly.  The dissertation employs a case study method to examine why Torsby municipality has experienced difficulties implementating the target: programmes and strategies for planning, which is an interim target to environmental objective number 15: A good built environment.  Qualitative text analysis and interviews with politicians and civil servants from Torsby municipality and the county administration board of Värmland have been conducted in order to answer the research questions.   The material used for this dissertation is mostly from the government bills that are the foundation of the Swedish environmental policy and the documents and reports about the environmental objectives that the National Board of Housing, Building and Planning (Boverket), the Swedish Environmental protection agency (Naturvårdsverket), and the Environmental objectives council (Miljörådet) have released.The result of this dissertation supports previous research which has shown that smaller municipalities have problems implementating the environmental objectives due to a lack of financial resources. This dissertation also shows that the problems can be due to a lack of understanding the purpose of the objectives.  This leads to a lack of political will to implement the objectives.  Since the municipalities do not have the political will to implement the objectives the appropriate resources needed for a successful implementation are not appointed and therefore the municipalities are not able to fully implement the environmental objectives. [1] Municipalities with less than 20 000 inhabitants..

On commission of the County administrative board in Värmland County a method was developed for analysis of the occurrence of artificial land use at lakes and watercourses. With artificial land use is meant land significantly affected by man. Two bases have been used to carry out the analysis. In one of the analysis the vegetation database and in the other GSD¹-Marktäckedata (land cover data) was used (this method has been used by County administrative board in Jönköping County).The analysis comprises all watercourses within Alsterälven river basin. The digital water bodies are created by the Swedish Meteorological and Hydrological Institute on the basis of GSD-Översiktskartan (general map).

We aim to develop knowledge of how new technology, in this case social media, can contribute to how sports fans interact with their idols. Therefore our framing of a question is to present how fans experience their contact with mixed martial arts (MMA) & ultimate fighting championship (UFC) through social media platforms. To specify our study, we also have a supplement question with in which way sports fans uses social media.We have chosen to conduct a qualitative study consisting of interviews and data observations of websites, related to the organization UFC, to approach our main question. We have interviewed nine randomly selected people with one common interest - MMA/UFC. With an implant of theories, consisting of social media, fandom and lurking, on the result of the interview and website data, we try to come closer to a conclusion for our intention with this thesis.Our conclusion is that the interviewed fans express that through the usage of social media, they feel like they have come closer to UFC.

The school is under constant change and school reform on the conveyor belt. In 2009 the Swedish government introduced new directives for the elementaryschool, including multi-national sample, written testimonials from grade one and grade with several grades rose from grade six. The purpose of this study is to examine currently active primary teacher perceptions of the pupils' learning and development might be affected by those earlier and clearer knowledge assessments, and how teachers perceive this reform on the basis of the Swedish school's motto "a school for all". The study was carried out with a phenomenological approach where the method has been depth interviews with five active primary teachers from grades one to six in a school. The results show that teachers perceive that the earlier and clearer assessments will affect students differently according to student performance and knowledge.

The use of fossil fuels such as coal and gas are a contributor to the global warming. The climate change is a worldwide problem with far reaching consequences that is believed to be very expensive. The United Nations has been introducing a framework convention on climate change. One component of the convention is the Kyoto protocol. The protocol is obligating the developed countries to decrease their emissions of greenhouse gases by 5.2 percent during the time period 2008-2012.

Companies today need to be more focused than ever on having an active Human Resource Management culture. This is not only because of the companies? concern for their staffs wellbeing, but for the companies? effectiveness in the long run. The reward systems which many corporations use today, to both keep their employees and attract new ones, is a well researched subject by scholars as well as journalists. Earlier research has suggested that it is important to implement an active Human Resource Strategy.

This paper is about employer?s obligation to establish plans for equality between the sexes and the practical use of these plans. The aim is to clarify what national and international law states about plans for equality between the sexes, and to examplify how plans for equality between the sexes is used in practice.For this paper juricprudential metod with a social science perspective is used. Current law has been examined, but this paper also contains an empirical part consisting of interviews with two individuals from a municipality and a private company, and an examination of the two organizations? plans for equality between the sexes.Employers with over 25 workers owe to establish a plan for equality between the sexes.

Rapporten är en förstudie inför byte av reläskydd på Fiskeby Board AB i Norrköping. Den inleds med en kort teoretisk del där reläskyddens funktioner beskrivs. Efter det följer en beskrivning av de befintliga reläskydd som sitter i mottagningsställverket. Utifrån den tas en kravspecifikation fram för de nya skydden. En marknadsöversikt visar sedan lite kort vilka produkter som tre tillverkare har att erbjuda.

Aim: The aim of this thesis is to do a research about the users? conceptions to the K-project. The K-project is a simplifying work of today?s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size.